在查办案件过程中，查帐往往既是办案工作的一部分，又是突破案件的一个重要方法和途径，所以，办案人员必须掌握基本的财务会计专业知识，掌握经济往来业务的程序和帐务处理的一般规则，了解各种帐簿之间的内在联系，这样才能从总帐和分帐的衔接和平衡中，从各分帐和凭证的关 In the course of investigating and handling cases, checking accounts are often not only part of the case handling work but also an important method and means of breaking the case. Therefore, the investigators must master the basic professional knowledge of financial accounting and master the procedures and accounts for the economic business General rules to understand the internal relations between various books, so that the convergence and balance of the general ledger and sub-accounts, from the sub-ledger and vouchers off