The auditor suspected the consulting fee was a subterfuge to move money offshore.

稽核人員懷疑那筆顧問費是把資金轉移到海外的幌子。

Calling it a routine survey was a subterfuge to collect customers' personal data.

號稱例行問卷調查，其實是蒐集顧客個資的障眼法。

The fake job posting was a subterfuge used to gather resumes from competitors' staff.

那則假徵才廣告是用來蒐集競爭對手員工履歷的幌子。