“查查词典”（www.ichacha.net）的解释如下：

“Structuring, also known as smurfing in banking industry jargon, is the practice of executing financial transactions (such as the making of bank deposits) in a specific pattern calculated to avoid the creation of certain records and reports required by law, such as the United State's Bank Secrecy Act (BSA) and Internal Revenue Code section 6050I (relating to the requirement to file Form 8300).”

另外，Investopedia也作出了如下解释：

“A structured transaction is a series of transactions broken up from a larger sum in order to avoid reporting requirements under the Bank Secrecy Act (BSA), which requires financial institutions to report all transactions of $10,000 or more.”

从上述解释可以看出，structuring/structured transaction指的是一种将大额现金拆分成若干份1万美元以下现金然后分多次存入银行的交易，目的是规避申报要求。美国法律（如银行保密法（BAS）、国内税收法典）规定，一次性现金存款达1万美元以上，金融机构需要求存款人予以报告，而报告的方式就是填写“Currency Transaction Report”，存款人需告知存款用途和/或来源等。

多次查询对应中文后无果，故个人认为根据上述解释可以译为“结构性拆分交易”，如果只是译为“结构性交易”，似乎容易引起歧义，加上“拆分”二字可以更加清楚表达这种交易的内涵。如有其他译法，欢迎探讨。

此外，上文第一段提及“Structuring, also known as smurfing...”，这句话似有不妥，具体分析见下文：

Internal Revenue Manuals的Part 4项下Chapter 26 Bank Secrecy Act中的Section 13 Structuring提及，“Structuring is illegal regardless of whether the funds are derived from legal or illegal activity.”换句话说，structuring所述交易资金来源既可以来自合法途径，也可以是非法所得。

针对smurfing的确切含义，下面跟着Investopedia一探究竟：

“Smurfing is a money-laundering technique involving the structuring of large amounts of cash into multiple small transactions. Smurfs often spread these small transactions over many different accounts, to keep them under regulatory reporting limits and avoid detection.”

同时，查阅英汉字典可以发现smurfing对应的意思为“洗黑钱”，既然是黑钱，必定来路不正。因此，在资金来源方面，structuring与smurfing并不完全相等，只能说后者是前者的一种表现形式，毕竟二者都是通过将大额现金款项拆分进行交易以规避申报要求的违法行为。