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defalcation
Defalcation is a highly formal term used almost exclusively in legal, accounting, and insurance contexts. It describes a specific type of theft where a person in a position of trust—such as a treasurer, accountant, or trustee—misappropriates funds they were legally entrusted to manage. While it is a synonym for embezzlement, defalcation often appears in formal legal charges or insurance policies (e.g., "employee defalcation coverage").
Unlike general theft, which can be committed by anyone against anyone, defalcation requires a breach of fiduciary duty. It implies that the perpetrator had authorized access to the money but used it for unauthorized purposes.
In everyday conversation, native speakers would rarely use this word, opting instead for "embezzlement," "stealing," or "misusing funds." Using "defalcation" in a casual setting would sound unnaturally stiff or overly academic.
Ý nghĩa
Ví dụ
The audit revealed a massive defalcation of company funds by the former treasurer.
He was charged with defalcation after stealing from the pension fund.
I cannot believe the accountant committed such a blatant defalcation.
The court ordered the defendant to repay the total amount of the defalcation.
The detective suspected a defalcation had occurred within the estate's accounts.
How could a trusted employee carry out such a systematic defalcation for years?
The insurance policy specifically covers losses resulting from employee defalcation.
A sudden defalcation of the treasury left the small town bankrupt.