最近,税务稽查人员对某公司进行纳税检查时,发现企业“应付账款”贷方余额达4000多万元,开始认为可能是购进货物来付款。为了查清是否抵扣进项税额,对“应付账款”的账目凭证进行了逐笔查对,发现其有的会计事项是借“银行存款”、贷“应付账款”,并不是购进货物的“应付账款”,而应该是“应收账款”或是“预收账款”。为什么企业不按会计 Recently, tax inspectors conducted a tax inspection on a company and found that the company “accounts payable” credit balance of more than 4000 million, began to think that may be the purchase of goods to pay. In order to find out whether the input tax deduction, the “accounts payable” account voucher for each check, found that some of its accounting matters is by “bank deposits”, loans “accounts payable”, not to buy goods Of “accounts payable”, but should be “accounts receivable” or “receipts in advance.” Why companies do not press accounting