会计活动的日常处理，应按照有关财务会计制度严格办理。实际工作中，可以根据单位会计活动在往来款项、金额、科目、存款帐户等方面的异常现象，来查处偷税逃税。一、从往来帐款的异常发现问题企业利用往来帐款做手脚，常常是实现的销售收人或分得的经营利润等以预收款、其他 The daily handling of accounting activities should be handled in strict accordance with the relevant financial and accounting systems. In actual work, we can investigate and deal with the evasion and evasion of tax evasion based on the anomalies in the accounts, amounts, accounts and deposit accounts of the accounting activities of the unit. First, from the current accounts of the unusual discovery problems Business accounts using tricks, often to achieve the sales revenue or share of the operating profit and other receivables, other