- 按领域
- 按产品
- 分角色
- 分行业
- 分场景
通用行业
行业定制
- 资料下载
- 免费工具
- 支持与社区
- 客户支持
- 微信扫一扫 抢先体验成长指数小程序
在会计工作中，有时需要自制原始凭证。请问一份合规的自制原始凭证，其票面或单据上必须包含哪些基本内容和要素？
在会计实务中，企业自行生产用于销售或耗用的存货（如产成品、在产品、半成品等），其成本应如何准确计量与核算？具体而言，应包含哪些成本构成项目（例如直接材料、直接人工、制造费用），是否包含借款费用等其他支出？在后续计量中，自制存货的成本与可变现净值孰低法应如何应用？
某珠宝企业将自行生产的金银首饰用于内部员工福利发放，并在财务处理时按成本价计入相关费用科目。根据《消费税暂行条例》实施细则规定，纳税人将自产应税消费品用于职工福利应视同销售缴纳消费税。现该企业财务人员对以下操作存在疑问：1. 此类自产自用行为是否确需申报缴纳消费税？2. 如需缴纳，计税价格应如何确定（成本价、近期平均售价或其他标准）？3. 在会计处理上，计提的消费税应计入哪个科目？4. 若未按规定申报，可能面临何种税务风险？请针对上述问题提供具体税务处理指引。
在自购自销方式委托代销业务中，委托方与受托方应如何进行具体的账务处理？双方在商品发出、销售实现、结算货款及手续费等环节的会计分录分别是什么？如何处理增值税等相关税务问题？
在会计实务中，应收款项具体涵盖哪些会计科目和项目？
冲销坏账准备时，应如何编制会计分录？具体操作步骤和涉及的会计科目是什么？
在登记利润分配明细账时，需要记录哪些具体科目？记账的步骤和凭证依据是什么？年末结转未分配利润的操作流程是怎样的？
递延所得税资产的计算公式是什么？请详细说明公式中各项的含义及具体计算方法。
所得税会计的核算方法具体包括哪些内容？不同核算方法的主要区别和应用场景是什么？企业在选择核算方法时需要考虑哪些关键因素？
在会计工作中，期初余额的登账具体操作步骤是什么？需要遵循哪些会计准则或注意事项？
在会计工作中，有时需要自制原始凭证。请问一份合规的自制原始凭证，其票面或单据上必须包含哪些基本内容和要素？
在会计实务中，企业自行生产用于销售或耗用的存货（如产成品、在产品、半成品等），其成本应如何准确计量与核算？具体而言，应包含哪些成本构成项目（例如直接材料、直接人工、制造费用），是否包含借款费用等其他支出？在后续计量中，自制存货的成本与可变现净值孰低法应如何应用？
某珠宝企业将自行生产的金银首饰用于内部员工福利发放，并在财务处理时按成本价计入相关费用科目。根据《消费税暂行条例》实施细则规定，纳税人将自产应税消费品用于职工福利应视同销售缴纳消费税。现该企业财务人员对以下操作存在疑问：1. 此类自产自用行为是否确需申报缴纳消费税？2. 如需缴纳，计税价格应如何确定（成本价、近期平均售价或其他标准）？3. 在会计处理上，计提的消费税应计入哪个科目？4. 若未按规定申报，可能面临何种税务风险？请针对上述问题提供具体税务处理指引。
在自购自销方式委托代销业务中，委托方与受托方应如何进行具体的账务处理？双方在商品发出、销售实现、结算货款及手续费等环节的会计分录分别是什么？如何处理增值税等相关税务问题？
在会计实务中，应收款项具体涵盖哪些会计科目和项目？
冲销坏账准备时，应如何编制会计分录？具体操作步骤和涉及的会计科目是什么？
在登记利润分配明细账时，需要记录哪些具体科目？记账的步骤和凭证依据是什么？年末结转未分配利润的操作流程是怎样的？
递延所得税资产的计算公式是什么？请详细说明公式中各项的含义及具体计算方法。
所得税会计的核算方法具体包括哪些内容？不同核算方法的主要区别和应用场景是什么？企业在选择核算方法时需要考虑哪些关键因素？
在会计工作中，期初余额的登账具体操作步骤是什么？需要遵循哪些会计准则或注意事项？
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)