- 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
在会计处理中，当发现已确认的主营业务收入存在错误（如金额错误、业务取消或销售退回）时，应如何进行冲销或更正？具体操作步骤和会计分录是怎样的？更正时需要注意哪些关键点以避免影响当期损益的准确性？
在企业所得税年度纳税申报表（A类）中，“资产总额”的填报口径是什么？具体应如何计算和填写该数据？是否需要与财务报表数据保持一致？
主营业务净利率的计算公式是什么？请详细说明公式中各项的具体含义和获取方式。
请问如何查询主管税务机关的代码和对应名称？
根据《季度收入超过30万还要交水利基金吗?》这一标题，用户的核心疑问是：当企业或个体工商户的季度销售收入超过30万元时，是否仍然需要缴纳水利建设基金。这涉及到水利建设基金的起征点或免征政策，用户可能希望了解具体的税法规定、地方性执行标准以及相关的申报要求。
记账凭证应该由出纳人员还是会计人员负责填制？在实际工作中，两者的职责如何划分？
计提税金及附加的具体计算步骤是什么？需要包含哪些常见税种及其计算依据？
在会计实务中，企业计提员工工资时，应确认为哪个月份的成本或费用？具体而言，计提的工资是计入当月（工资所属月份）的损益，还是计入下月（实际发放月份）的损益？这涉及到权责发生制原则的正确应用，希望得到清晰的会计处理解释。
在会计处理中，当企业计提相关成本费用时，是否需要同步计提对应的进项税额？例如，对于已收到货物或服务但尚未取得增值税专用发票的业务，在月末或年末计提成本入账时，应如何处理其中涉及的进项税？
集团公司向成员单位收取管理费时，是否需要缴纳增值税和企业所得税？如果需要，具体的税务处理规定和计税依据是什么？
在会计处理中，当发现已确认的主营业务收入存在错误（如金额错误、业务取消或销售退回）时，应如何进行冲销或更正？具体操作步骤和会计分录是怎样的？更正时需要注意哪些关键点以避免影响当期损益的准确性？
在企业所得税年度纳税申报表（A类）中，“资产总额”的填报口径是什么？具体应如何计算和填写该数据？是否需要与财务报表数据保持一致？
主营业务净利率的计算公式是什么？请详细说明公式中各项的具体含义和获取方式。
请问如何查询主管税务机关的代码和对应名称？
根据《季度收入超过30万还要交水利基金吗?》这一标题，用户的核心疑问是：当企业或个体工商户的季度销售收入超过30万元时，是否仍然需要缴纳水利建设基金。这涉及到水利建设基金的起征点或免征政策，用户可能希望了解具体的税法规定、地方性执行标准以及相关的申报要求。
记账凭证应该由出纳人员还是会计人员负责填制？在实际工作中，两者的职责如何划分？
计提税金及附加的具体计算步骤是什么？需要包含哪些常见税种及其计算依据？
在会计实务中，企业计提员工工资时，应确认为哪个月份的成本或费用？具体而言，计提的工资是计入当月（工资所属月份）的损益，还是计入下月（实际发放月份）的损益？这涉及到权责发生制原则的正确应用，希望得到清晰的会计处理解释。
在会计处理中，当企业计提相关成本费用时，是否需要同步计提对应的进项税额？例如，对于已收到货物或服务但尚未取得增值税专用发票的业务，在月末或年末计提成本入账时，应如何处理其中涉及的进项税？
集团公司向成员单位收取管理费时，是否需要缴纳增值税和企业所得税？如果需要，具体的税务处理规定和计税依据是什么？
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)