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From: MDBG CC-CEDICT Chinese-English Dictionary 漢英字典

 巧立名目 [ㄑㄧㄠˇ ㄌㄧˋ ㄇㄧㄥˊ ㄇㄨˋ; qiao3 li4 ming2 mu4]
 to fabricate excuses (idiom)
 to concoct various items (e.g. to pad an expense account)