For bad debts of enterprises, accountants should prepare relevant information, make bad debt losses in time, and declare and deduct them when calculating income tax.

If there is inter-enterprise borrowing, the accountant should verify whether the borrowing parties have signed a contract and whether the information such as interest and invoice is complete at the end of the year. If you don't sign a contract, long-term losses will probably lead to tax inspection.

If the enterprise bears the expenses that do not belong to the enterprise, and hangs the expenses on the current account, then at the end of the year, the accountant can include them in the non-operating expenses, and the tax payment can be increased when the income tax is settled, so as to avoid the tax risks that may be caused by hanging the current account for a long time.