挪用公款的具体用途不是本罪的客观构成要件。
The concrete use of misappropriating public funds is not the objective component part of the crime.
侵吞挪用公款的利息和挪用公款而收受贿赂的应择一重罪处罚。
Those who embezzle the interest of misappropriated public funds and those who are bribed to embezzle public funds should be seriously published.
当他挪用公款的事败露后，他在公司所取得的一切便付诸东流了。
Everything he has achieved in the firm came crashing about his ears when his misappropriation of public funds was brought to light.
假如不是这个雇员错把下赌注的邮件发给公司的管理员，他挪用公款的事情将不会发现。
The employee's peculation might never have been discovered had he not misdirected ane-mail intended for his bookie to the company bookkeeper.
司法实践中，对挪用公款“归个人使用”及公款具体用途，挪用公款的对象及挪用公款共犯等诸多问题，存在很多争议。
There are many disputes about "being used by individual" and concrete USES, the target of this crime and the participant in this crime and so on during the judicial practice.
国会调查委员会向检察官提交了针对特谢拉多达13项罪名的诉讼，其中包括挪用公款、洗钱和逃税，但所有诉讼却均遭停止。
The congressional committee of inquiry passed on to the public prosecutor some 13 charges against him, including embezzlement , money laundering and tax evasion. All were subsequently dropped.
不妥的管理。许多公司因为盗窃或挪用公款而破产。你的会计应该帮你制定这些制度。
Bad controls. Many companies have gone broke because of theft or embezzlement. Your accountant should help you set up these systems.
挪用公款数额巨大不退还的，处十年以上有期徒刑或者无期徒刑。
If he misappropriates a large amount of public funds and fails to return it, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment.
时间追溯至1998年，简·拉斯特西(JanLastocy)因企图挪用公款而被判在密歇根的一处监狱服刑。
Back in 1998, Jan Lastocy was serving time for attempted embezzlement in a Michigan prison.
挪用公款数额巨大不退还的，处十年以上有期徒刑或者无期徒刑。
Whoever misappropriates a huge, amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
山姆：我的秘书有证据证明你曾经多次挪用公款。
Sam: My secretary has proof that you have misappropriated company funds on several occasions.
一般主体与有特殊身份的人相互勾结可以构成挪用公款罪的共犯。
The common offender can be a culprit guilty of misappropriating public funds who collude with the state functionary.
挪用公款罪的犯罪本质在于公款私用。
The nature of the guilt lies in misappropriating public funds for personal use.
挪用公款罪的侵犯的客体具有双重性，其主要客体是国家工作人员职务的廉洁性，次要客体则是公款的所有权。
The object of the crime of embezzling public funds is the dual, the major one is the honesty of national staff post, the less important object is the ownership of public funds.
因此，有必要加强对挪用公款罪的研究，以利于在司法实践中正确认定和处罚此种犯罪。
So, it is necessary to strengthen the guilty research to appropriating public funds for personal use, in order to benefit and assert and punish this kind of crime correctly in the judicial practice.
如何从根本上解决挪用公款罪的诸多问题，一直都是立法者、司法者和学者共同讨论的焦点之一。
How to fundamentally solve the many problems in the crime of embezzlement becomes a hot topic and have been concerned by the legislators, the judiciary and academics.
当法兰克以挪用公款罪被捕的一天，他也遭到了厄运。
The crisis for him came on the day when Frank was arrested on the embezzlement charge.
本文是作者结合多年的司法实践经验，对挪用公款犯罪一些疑难问题进行的专题研究。
This article is the special study for some hard problems of crime of misappropriating public funds which the author combine many years' judicial practice experience.
司法实践中对挪用公款数额巨大不退还的应当正确认定和处理。
It is important in judicial practice to properly determine and deal with the occasion of misappropriating a huge amount of public funds without returning it.
但是在司法实践中还存在诸多问题没有解决，如挪用公款罪的犯罪对象有哪些表现形式，实践中如何认定其犯罪对象等。
But in judicial practice there are many problems that we have not solved. For example, what is the performing form of this crime and how to ascertain its target etc.
她被指控为这起挪用公款案的从犯。
She was charged with being an accessory to the embezzlement of funds.
职务行为的廉洁性是贪污贿赂罪的同类客体，本身内容并不清楚，不宜作为挪用公款罪的直接客体。
As the kindred object of crimes of embezzlement and bribery, integrity and honest of duties is not the direct object of crimes of misappropriates public funds for its contents is not clear.
挪用公款罪的主体。
挪用公款罪是指国家工作人员利用职务上的便利，挪用公款归个人使用的一种犯罪。
Misappropriating public funds is the crime that civil servants use to satisfy their own interests with the convenience of office power.
挪用公款罪是一项严重的经济犯罪。
Embezzlement of public funds and is a serious economic crime.
挪用公款罪是一项严重的经济犯罪。
Embezzlement of public funds and is a serious economic crime.
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