- 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
物流公司开具的运费发票是否必须计入当期成本？能否将其成本结转至下个月进行处理？
在进出口贸易中，海关双抬头发票的进项税额抵扣权归属问题存在疑问。具体而言，当发票上同时显示境内收货单位和实际消费使用单位两个名称时，应由哪一方作为合法主体进行增值税进项税额的抵扣？相关税务和海关规定如何界定这种情形下的抵扣权利与责任？
公司因故暂时无法使用金税盘，需要了解在无金税盘的情况下完成增值税抄报税的具体操作流程和替代方法。
根据《残疾人就业保障金征收使用管理办法》规定，用人单位安排残疾人就业需向所在地的残疾人就业服务机构进行申报审核，由该机构出具《用人单位安排残疾人就业情况审核确认书》。在完成此项审核后，用人单位在申报缴纳残保金时，应向主管税务机关提交该确认书，以证明其安排的残疾人就业人数，从而按规定减免残保金。因此，关键步骤是先行到残疾人就业服务机构办理备案审核，而非直接去税务局备案。
公司已向供应商支付货款，但尚未收到对应发票。财务部门需要确认在款已付、票未到的情况下，应如何进行正确的账务处理，以准确反映当期费用与负债情况，并确保符合会计准则要求。
公司收到银行出具的核销单，应如何进行规范的会计账务处理？具体涉及哪些会计科目和记账凭证？
本月企业收到数张负数发票（红字发票），涉及增值税进项税额转出及企业所得税税前扣除调整。需要了解在电子税务局申报增值税和企业所得税时，应如何准确填写相关报表（如增值税申报表附表二、企业所得税年度纳税申报表）以及具体的操作步骤和注意事项。
我想查询本年度企业需要缴纳的增值税具体数额，应该在哪里查看这个数据？是在电子税务局的某个特定模块，还是在企业财务报表的某一科目中？希望能明确具体的查询路径或报表名称。
在会计处理中，服务费支出应如何正确计入成本？具体操作时，需要区分哪些情况？相关的会计准则和税务规定有哪些要求？
公司规定每月15日发放当月工资，请问应如何进行会计核算？具体涉及哪些会计科目和分录处理？
物流公司开具的运费发票是否必须计入当期成本？能否将其成本结转至下个月进行处理？
在进出口贸易中，海关双抬头发票的进项税额抵扣权归属问题存在疑问。具体而言，当发票上同时显示境内收货单位和实际消费使用单位两个名称时，应由哪一方作为合法主体进行增值税进项税额的抵扣？相关税务和海关规定如何界定这种情形下的抵扣权利与责任？
公司因故暂时无法使用金税盘，需要了解在无金税盘的情况下完成增值税抄报税的具体操作流程和替代方法。
根据《残疾人就业保障金征收使用管理办法》规定，用人单位安排残疾人就业需向所在地的残疾人就业服务机构进行申报审核，由该机构出具《用人单位安排残疾人就业情况审核确认书》。在完成此项审核后，用人单位在申报缴纳残保金时，应向主管税务机关提交该确认书，以证明其安排的残疾人就业人数，从而按规定减免残保金。因此，关键步骤是先行到残疾人就业服务机构办理备案审核，而非直接去税务局备案。
公司已向供应商支付货款，但尚未收到对应发票。财务部门需要确认在款已付、票未到的情况下，应如何进行正确的账务处理，以准确反映当期费用与负债情况，并确保符合会计准则要求。
公司收到银行出具的核销单，应如何进行规范的会计账务处理？具体涉及哪些会计科目和记账凭证？
本月企业收到数张负数发票（红字发票），涉及增值税进项税额转出及企业所得税税前扣除调整。需要了解在电子税务局申报增值税和企业所得税时，应如何准确填写相关报表（如增值税申报表附表二、企业所得税年度纳税申报表）以及具体的操作步骤和注意事项。
我想查询本年度企业需要缴纳的增值税具体数额，应该在哪里查看这个数据？是在电子税务局的某个特定模块，还是在企业财务报表的某一科目中？希望能明确具体的查询路径或报表名称。
在会计处理中，服务费支出应如何正确计入成本？具体操作时，需要区分哪些情况？相关的会计准则和税务规定有哪些要求？
公司规定每月15日发放当月工资，请问应如何进行会计核算？具体涉及哪些会计科目和分录处理？
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)