During customization in Dynamics we usually check that what data store in Tables. For this I am more found of using SQL server then using table explore in AOT. When we upgrade code from Dynamics Ax 2012 to R2, We found that many tables did not appear in SQL Server. Examples are EcoResProduct , BankLCImport and BankLCImportLine table.
It is not recommended by Microsoft to bypass Dynamics Ax 2012 and direct query on tables in Sql server. But sometimes it is requirement to get data direct form Sql Server. We finally found that if we build view in Dynamics on those tables either by creating Queries or by directly on table. These views are available in SQL Server. We can use that custom View in our query instead of tables in Sql server.