由于企业应付账款具有一定的隐蔽性,有的企业利用其作为“蓄水池”,虚列成本费用支出,多抵进项税金,或是少列收入,少提销项税金,从而达到偷逃税的目的。为了还应付账款以清白,恢复其庐山真面目,笔者结合稽查工作实践,举例说明如何检查企业的应付账款账户问题。 As the company accounts payable has a certain degree of covert, some companies use it as a “reservoir”, the cost of the virtual listed costs, arrived more than the input tax, or less column income, less mentioning sales tax, so as to achieve tax evasion the goal of. In order to pay the bills to innocence and restore their true colors, the author combined with the practice of inspection work, an example of how to check the accounts payable accounts of enterprises.