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最新问答

企业报税必须提供现金流量表吗?

企业报税时是否需要提供现金流量表?如果需要,具体在哪些情况下必须提供?如果不需要,通常需要提供哪些财务报表?

已有 1 个回答 | 2026-02-04 206 浏览

股票买卖收益是否需缴纳增值税?

企业从事股票买卖所获得的收益,是否需要缴纳增值税?具体适用哪些税收规定?

已有 1 个回答 | 2026-02-04 333 浏览

代运营服务费发票应计入哪个会计科目

公司委托代运营公司提供服务后收到对方开具的发票,在财务做账时应将此笔费用计入哪个会计科目?

已有 1 个回答 | 2026-02-04 186 浏览

付款后发票开具与入账时间规定

公司规定在支付款项后,发票应在多长时间内开具?收到发票后,应如何进行规范的账务处理入账?

已有 1 个回答 | 2026-02-04 507 浏览

金税盘电子发票如何作废?

金税盘电子发票作废的具体操作步骤是什么?需要注意哪些事项以避免操作失误?

已有 1 个回答 | 2026-02-04 155 浏览

存货变卖残值收益应计入哪个会计科目?

公司处理废旧存货时,通过变卖获得了部分残值收益。请问这笔收益在会计处理中应当计入哪个科目?

已有 1 个回答 | 2026-02-04 163 浏览

固定资产处理如何开具合规发票

公司有一批旧电脑需要处理,请问在出售这些固定资产时应该如何开具发票?具体操作流程和税务规定是什么?

已有 1 个回答 | 2026-02-04 318 浏览

出纳备用金收支登记表如何制作与填写

如何规范制作出纳备用金收支登记表?需要包含哪些必要栏目?具体填写时有哪些注意事项?

已有 1 个回答 | 2026-02-04 181 浏览

冲减管理费用的记账凭证如何填写

在冲减管理费用时,应如何正确填写记账凭证的摘要、科目及金额栏?具体记账凭证格式有哪些要求和注意事项?

已有 1 个回答 | 2026-02-04 165 浏览

差旅费进项税抵扣比例与计算方法

根据现行增值税政策,企业员工因公出差发生的住宿费、交通费(如机票、火车票)等,在取得合法有效的增值税专用发票或符合规定的其他抵扣凭证后,其对应的进项税额可以从企业的销项税额中抵扣。但餐饮服务、娱乐消费等个人消费性质的支出,即使取得专用发票,其进项税额也不得抵扣。请问,在实际操作中,差旅费具体包含哪些项目的进项税额可以抵扣?抵扣的比例或金额是否有具体限制?对于取得的不同种类票据(如增值税专用发票、电子普通发票、注明旅客身份信息的行程单等),应分别如何计算可抵扣的进项税额?

已有 1 个回答 | 2026-02-04 326 浏览
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企业报税必须提供现金流量表吗?

企业报税时是否需要提供现金流量表?如果需要,具体在哪些情况下必须提供?如果不需要,通常需要提供哪些财务报表?

已有 1 个回答 | 2026-02-04 206 浏览

股票买卖收益是否需缴纳增值税?

企业从事股票买卖所获得的收益,是否需要缴纳增值税?具体适用哪些税收规定?

已有 1 个回答 | 2026-02-04 333 浏览

代运营服务费发票应计入哪个会计科目

公司委托代运营公司提供服务后收到对方开具的发票,在财务做账时应将此笔费用计入哪个会计科目?

已有 1 个回答 | 2026-02-04 186 浏览

付款后发票开具与入账时间规定

公司规定在支付款项后,发票应在多长时间内开具?收到发票后,应如何进行规范的账务处理入账?

已有 1 个回答 | 2026-02-04 507 浏览

金税盘电子发票如何作废?

金税盘电子发票作废的具体操作步骤是什么?需要注意哪些事项以避免操作失误?

已有 1 个回答 | 2026-02-04 155 浏览

存货变卖残值收益应计入哪个会计科目?

公司处理废旧存货时,通过变卖获得了部分残值收益。请问这笔收益在会计处理中应当计入哪个科目?

已有 1 个回答 | 2026-02-04 163 浏览

固定资产处理如何开具合规发票

公司有一批旧电脑需要处理,请问在出售这些固定资产时应该如何开具发票?具体操作流程和税务规定是什么?

已有 1 个回答 | 2026-02-04 318 浏览

出纳备用金收支登记表如何制作与填写

如何规范制作出纳备用金收支登记表?需要包含哪些必要栏目?具体填写时有哪些注意事项?

已有 1 个回答 | 2026-02-04 181 浏览

冲减管理费用的记账凭证如何填写

在冲减管理费用时,应如何正确填写记账凭证的摘要、科目及金额栏?具体记账凭证格式有哪些要求和注意事项?

已有 1 个回答 | 2026-02-04 165 浏览

差旅费进项税抵扣比例与计算方法

根据现行增值税政策,企业员工因公出差发生的住宿费、交通费(如机票、火车票)等,在取得合法有效的增值税专用发票或符合规定的其他抵扣凭证后,其对应的进项税额可以从企业的销项税额中抵扣。但餐饮服务、娱乐消费等个人消费性质的支出,即使取得专用发票,其进项税额也不得抵扣。请问,在实际操作中,差旅费具体包含哪些项目的进项税额可以抵扣?抵扣的比例或金额是否有具体限制?对于取得的不同种类票据(如增值税专用发票、电子普通发票、注明旅客身份信息的行程单等),应分别如何计算可抵扣的进项税额?

已有 1 个回答 | 2026-02-04 326 浏览
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For rightAd [in template "wenda/qa_list.ftl" at line 205, column 79] ---- FTL stack trace ("~" means nesting-related): - Failed at: ${rightAd.imageAlt!} [in template "wenda/qa_list.ftl" at line 205, column 77] ---- Java stack trace (for programmers): ---- freemarker.core.NonHashException: [... Exception message was already printed; see it above ...] at freemarker.core.Dot._eval(Dot.java:48) at freemarker.core.Expression.eval(Expression.java:101) at freemarker.core.DefaultToExpression._eval(DefaultToExpression.java:96) at freemarker.core.Expression.eval(Expression.java:101) at freemarker.core.DollarVariable.calculateInterpolatedStringOrMarkup(DollarVariable.java:100) at freemarker.core.DollarVariable.accept(DollarVariable.java:63) at freemarker.core.Environment.visit(Environment.java:370) at freemarker.core.IteratorBlock$IterationContext.executedNestedContentForCollOrSeqListing(IteratorBlock.java:321) at freemarker.core.IteratorBlock$IterationContext.executeNestedContent(IteratorBlock.java:271) at freemarker.core.IteratorBlock$IterationContext.accept(IteratorBlock.java:244) at freemarker.core.Environment.visitIteratorBlock(Environment.java:644) at freemarker.core.IteratorBlock.acceptWithResult(IteratorBlock.java:108) at freemarker.core.IteratorBlock.accept(IteratorBlock.java:94) at freemarker.core.Environment.visit(Environment.java:334) at freemarker.core.Environment.visit(Environment.java:340) at freemarker.core.Environment.visit(Environment.java:340) at freemarker.core.Environment.process(Environment.java:313) at freemarker.template.Template.process(Template.java:383) at org.springframework.web.servlet.view.freemarker.FreeMarkerView.processTemplate(FreeMarkerView.java:391) at org.springframework.web.servlet.view.freemarker.FreeMarkerView.doRender(FreeMarkerView.java:304) at org.springframework.web.servlet.view.freemarker.FreeMarkerView.renderMergedTemplateModel(FreeMarkerView.java:255) at org.springframework.web.servlet.view.AbstractTemplateView.renderMergedOutputModel(AbstractTemplateView.java:179) at org.springframework.web.servlet.view.AbstractView.render(AbstractView.java:316) at org.springframework.web.servlet.DispatcherServlet.render(DispatcherServlet.java:1373) at org.springframework.web.servlet.DispatcherServlet.processDispatchResult(DispatcherServlet.java:1118) at org.springframework.web.servlet.DispatcherServlet.doDispatch(DispatcherServlet.java:1057) at org.springframework.web.servlet.DispatcherServlet.doService(DispatcherServlet.java:943) at org.springframework.web.servlet.FrameworkServlet.processRequest(FrameworkServlet.java:1006) at org.springframework.web.servlet.FrameworkServlet.doGet(FrameworkServlet.java:898) at javax.servlet.http.HttpServlet.service(HttpServlet.java:626) at org.springframework.web.servlet.FrameworkServlet.service(FrameworkServlet.java:883) at javax.servlet.http.HttpServlet.service(HttpServlet.java:733) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:231) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.apache.tomcat.websocket.server.WsFilter.doFilter(WsFilter.java:53) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:61) at org.apache.shiro.web.servlet.AdviceFilter.executeChain(AdviceFilter.java:108) at org.apache.shiro.web.servlet.AdviceFilter.doFilterInternal(AdviceFilter.java:137) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:66) at org.apache.shiro.web.servlet.AdviceFilter.executeChain(AdviceFilter.java:108) at org.apache.shiro.web.servlet.AdviceFilter.doFilterInternal(AdviceFilter.java:137) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:66) at org.apache.shiro.web.servlet.AbstractShiroFilter.executeChain(AbstractShiroFilter.java:450) at org.apache.shiro.web.servlet.AbstractShiroFilter$1.call(AbstractShiroFilter.java:365) at org.apache.shiro.subject.support.SubjectCallable.doCall(SubjectCallable.java:90) at org.apache.shiro.subject.support.SubjectCallable.call(SubjectCallable.java:83) at org.apache.shiro.subject.support.DelegatingSubject.execute(DelegatingSubject.java:387) at org.apache.shiro.web.servlet.AbstractShiroFilter.doFilterInternal(AbstractShiroFilter.java:362) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.web.filter.CorsFilter.doFilterInternal(CorsFilter.java:92) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at com.alibaba.druid.support.http.WebStatFilter.doFilter(WebStatFilter.java:124) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.boot.actuate.web.trace.servlet.HttpTraceFilter.doFilterInternal(HttpTraceFilter.java:88) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.web.filter.RequestContextFilter.doFilterInternal(RequestContextFilter.java:100) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.web.filter.FormContentFilter.doFilterInternal(FormContentFilter.java:93) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.boot.actuate.metrics.web.servlet.WebMvcMetricsFilter.doFilterInternal(WebMvcMetricsFilter.java:93) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.web.filter.CharacterEncodingFilter.doFilterInternal(CharacterEncodingFilter.java:201) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.apache.catalina.core.StandardWrapperValve.invoke(StandardWrapperValve.java:202) at org.apache.catalina.core.StandardContextValve.invoke(StandardContextValve.java:97) at org.apache.catalina.authenticator.AuthenticatorBase.invoke(AuthenticatorBase.java:542) at org.apache.catalina.core.StandardHostValve.invoke(StandardHostValve.java:143) at org.apache.catalina.valves.ErrorReportValve.invoke(ErrorReportValve.java:92) at org.apache.catalina.core.StandardEngineValve.invoke(StandardEngineValve.java:78) at org.apache.catalina.connector.CoyoteAdapter.service(CoyoteAdapter.java:343) at org.apache.coyote.http11.Http11Processor.service(Http11Processor.java:374) at org.apache.coyote.AbstractProcessorLight.process(AbstractProcessorLight.java:65) at org.apache.coyote.AbstractProtocol$ConnectionHandler.process(AbstractProtocol.java:868) at org.apache.tomcat.util.net.NioEndpoint$SocketProcessor.doRun(NioEndpoint.java:1590) at org.apache.tomcat.util.net.SocketProcessorBase.run(SocketProcessorBase.java:49) at java.util.concurrent.ThreadPoolExecutor.runWorker(ThreadPoolExecutor.java:1149) at java.util.concurrent.ThreadPoolExecutor$Worker.run(ThreadPoolExecutor.java:624) at org.apache.tomcat.util.threads.TaskThread$WrappingRunnable.run(TaskThread.java:61) at java.lang.Thread.run(Thread.java:748)