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应收账款账龄表应填写发生额还是余额?

在编制应收账款账龄分析表时,对于表中的数据列,应该填写各客户在相应账龄区间内的应收账款发生额,还是填写截至分析时点的应收账款余额?

已有 1 个回答 | 2026-02-05 219 浏览

预缴增值税记借方表示什么

在会计处理中,当企业预缴增值税时,会计分录中“应交税费——预交增值税”科目记录在借方。请问,这个借方金额具体代表了什么经济业务或财务含义?它反映了企业怎样的税务状态或资金流向?

已有 1 个回答 | 2026-02-05 246 浏览

应付职工薪酬中的社保是否包含个人缴纳部分?

在会计处理中,应付职工薪酬科目下核算的社会保险费,是否包含应从职工个人工资中代扣代缴的部分?

已有 1 个回答 | 2026-02-05 439 浏览

印花税应计入营业税金科目核算吗

印花税是否应直接在“营业税金及附加”科目中核算?

已有 1 个回答 | 2026-02-05 202 浏览

银行回单做账必须从开户行打印吗?

银行回单做账是否必须前往开户行打印,还是可以通过其他渠道(如网银打印、电子回单)获取并用于做账?不同渠道获取的回单在税务和审计方面是否有同等效力?

已有 1 个回答 | 2026-02-05 318 浏览

银行二类户的取现规则与限制是什么?

银行二类户是否支持取现操作?如果可以,具体的取现条件、限额和方式是什么?

已有 1 个回答 | 2026-02-05 514 浏览

税务专管员的具体工作职责有哪些?

税务专管员在日常工作中具体负责哪些事项?其核心职责与一般税务人员有何区别?在实际操作中可能遇到哪些常见困难或挑战?

已有 1 个回答 | 2026-02-05 352 浏览

税金及附加期初余额在借方还是贷方?

在会计处理中,对于“税金及附加”这一会计科目,其期初余额通常应当记录在账户的哪一方(借方或贷方)?

已有 1 个回答 | 2026-02-05 219 浏览

税费返还的性质是否属于政府补助范畴?

在会计实务中,企业收到的税费返还是否符合政府补助的定义,其会计处理应遵循《企业会计准则第16号——政府补助》还是其他相关准则,存在理解上的分歧。需要明确税费返还的性质、确认条件及其在财务报表中的列示方式。

已有 1 个回答 | 2026-02-05 200 浏览

水泥损耗率千分之三是否在合理范围内?

在建筑工程施工过程中,水泥使用量常出现与计划用量不符的情况。请问,水泥实际使用量超过计划用量千分之三的损耗率,在行业标准或常规施工管理中,是否属于正常可接受的范围内?这一损耗水平通常是由哪些因素导致的?

已有 1 个回答 | 2026-02-05 201 浏览
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应收账款账龄表应填写发生额还是余额?

在编制应收账款账龄分析表时,对于表中的数据列,应该填写各客户在相应账龄区间内的应收账款发生额,还是填写截至分析时点的应收账款余额?

已有 1 个回答 | 2026-02-05 219 浏览

预缴增值税记借方表示什么

在会计处理中,当企业预缴增值税时,会计分录中“应交税费——预交增值税”科目记录在借方。请问,这个借方金额具体代表了什么经济业务或财务含义?它反映了企业怎样的税务状态或资金流向?

已有 1 个回答 | 2026-02-05 246 浏览

应付职工薪酬中的社保是否包含个人缴纳部分?

在会计处理中,应付职工薪酬科目下核算的社会保险费,是否包含应从职工个人工资中代扣代缴的部分?

已有 1 个回答 | 2026-02-05 439 浏览

印花税应计入营业税金科目核算吗

印花税是否应直接在“营业税金及附加”科目中核算?

已有 1 个回答 | 2026-02-05 202 浏览

银行回单做账必须从开户行打印吗?

银行回单做账是否必须前往开户行打印,还是可以通过其他渠道(如网银打印、电子回单)获取并用于做账?不同渠道获取的回单在税务和审计方面是否有同等效力?

已有 1 个回答 | 2026-02-05 318 浏览

银行二类户的取现规则与限制是什么?

银行二类户是否支持取现操作?如果可以,具体的取现条件、限额和方式是什么?

已有 1 个回答 | 2026-02-05 514 浏览

税务专管员的具体工作职责有哪些?

税务专管员在日常工作中具体负责哪些事项?其核心职责与一般税务人员有何区别?在实际操作中可能遇到哪些常见困难或挑战?

已有 1 个回答 | 2026-02-05 352 浏览

税金及附加期初余额在借方还是贷方?

在会计处理中,对于“税金及附加”这一会计科目,其期初余额通常应当记录在账户的哪一方(借方或贷方)?

已有 1 个回答 | 2026-02-05 219 浏览

税费返还的性质是否属于政府补助范畴?

在会计实务中,企业收到的税费返还是否符合政府补助的定义,其会计处理应遵循《企业会计准则第16号——政府补助》还是其他相关准则,存在理解上的分歧。需要明确税费返还的性质、确认条件及其在财务报表中的列示方式。

已有 1 个回答 | 2026-02-05 200 浏览

水泥损耗率千分之三是否在合理范围内?

在建筑工程施工过程中,水泥使用量常出现与计划用量不符的情况。请问,水泥实际使用量超过计划用量千分之三的损耗率,在行业标准或常规施工管理中,是否属于正常可接受的范围内?这一损耗水平通常是由哪些因素导致的?

已有 1 个回答 | 2026-02-05 201 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)