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增值税普通发票能否用于办理退税?

增值税普通发票是否可以作为退税凭证?在哪些特定情况下可以凭普票申请退税?申请流程和所需材料是什么?

已有 1 个回答 | 2026-01-23 515 浏览

进货加价销售是否需缴纳消费税?

关于进货后加价销售的商品,是否需要缴纳消费税,具体适用情形和税务处理方式是什么?

已有 1 个回答 | 2026-01-23 304 浏览

采购借款是否应计入资产成本

在采购过程中,如果企业通过借款来支付采购款项,那么与该借款相关的利息支出是否应当资本化,计入相关资产的成本?

已有 1 个回答 | 2026-01-23 301 浏览

入职后公积金与社保的具体计算方法

请问公司入职后,公积金和社保的具体计算方式是怎样的?包括缴费基数如何确定、公司与个人的缴费比例、以及具体的计算示例。

已有 1 个回答 | 2026-01-23 534 浏览

固定资产科目具体包含哪些内容?

在会计实务中,固定资产具体包含哪些会计科目?这些科目在账务处理时应如何正确设置与使用?

已有 1 个回答 | 2026-01-23 395 浏览

设备款去年已确认收入,今年退款如何做账?

去年我公司收到客户设备款并已确认收入,今年因故需要退还部分款项。请问应如何进行账务处理?具体涉及哪些会计科目和分录步骤?

已有 1 个回答 | 2026-01-23 315 浏览

如何申请将发票额度从1万提升至10万

公司目前发票额度为1万元,因业务拓展需要申请提升至10万元,请问具体的申请流程、所需材料及审批周期是怎样的?

已有 1 个回答 | 2026-01-23 615 浏览

实际销售金额是否包含增值税?

在商业交易中,销售合同或发票上标注的“实际销售金额”通常是否已经包含了应缴纳的税款?如果含税,具体包含哪些税种?如果不含税,税费应如何计算和另行支付?不同行业或不同交易类型对此是否有不同的规定或惯例?

已有 1 个回答 | 2026-01-23 269 浏览

费用报销单日期应以填写日还是票据日为准?

在填写费用报销单时,发现票据上的日期、业务发生日期和报销申请日期可能不一致,应以哪个日期作为报销单的填写依据?

已有 1 个回答 | 2026-01-23 614 浏览

工程项目管理人员工资能否计入在建工程成本

在工程项目管理过程中,管理人员(如项目经理、现场负责人等)的工资支出是否应当计入“在建工程”成本进行资本化,还是应作为期间费用直接计入当期损益?这涉及到企业会计准则中关于借款费用资本化以及存货、固定资产初始计量的相关规定。具体应如何判断和操作,以确保会计处理的合规性?

已有 1 个回答 | 2026-01-23 420 浏览
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增值税普通发票能否用于办理退税?

增值税普通发票是否可以作为退税凭证?在哪些特定情况下可以凭普票申请退税?申请流程和所需材料是什么?

已有 1 个回答 | 2026-01-23 515 浏览

进货加价销售是否需缴纳消费税?

关于进货后加价销售的商品,是否需要缴纳消费税,具体适用情形和税务处理方式是什么?

已有 1 个回答 | 2026-01-23 304 浏览

采购借款是否应计入资产成本

在采购过程中,如果企业通过借款来支付采购款项,那么与该借款相关的利息支出是否应当资本化,计入相关资产的成本?

已有 1 个回答 | 2026-01-23 301 浏览

入职后公积金与社保的具体计算方法

请问公司入职后,公积金和社保的具体计算方式是怎样的?包括缴费基数如何确定、公司与个人的缴费比例、以及具体的计算示例。

已有 1 个回答 | 2026-01-23 534 浏览

固定资产科目具体包含哪些内容?

在会计实务中,固定资产具体包含哪些会计科目?这些科目在账务处理时应如何正确设置与使用?

已有 1 个回答 | 2026-01-23 395 浏览

设备款去年已确认收入,今年退款如何做账?

去年我公司收到客户设备款并已确认收入,今年因故需要退还部分款项。请问应如何进行账务处理?具体涉及哪些会计科目和分录步骤?

已有 1 个回答 | 2026-01-23 315 浏览

如何申请将发票额度从1万提升至10万

公司目前发票额度为1万元,因业务拓展需要申请提升至10万元,请问具体的申请流程、所需材料及审批周期是怎样的?

已有 1 个回答 | 2026-01-23 615 浏览

实际销售金额是否包含增值税?

在商业交易中,销售合同或发票上标注的“实际销售金额”通常是否已经包含了应缴纳的税款?如果含税,具体包含哪些税种?如果不含税,税费应如何计算和另行支付?不同行业或不同交易类型对此是否有不同的规定或惯例?

已有 1 个回答 | 2026-01-23 269 浏览

费用报销单日期应以填写日还是票据日为准?

在填写费用报销单时,发现票据上的日期、业务发生日期和报销申请日期可能不一致,应以哪个日期作为报销单的填写依据?

已有 1 个回答 | 2026-01-23 614 浏览

工程项目管理人员工资能否计入在建工程成本

在工程项目管理过程中,管理人员(如项目经理、现场负责人等)的工资支出是否应当计入“在建工程”成本进行资本化,还是应作为期间费用直接计入当期损益?这涉及到企业会计准则中关于借款费用资本化以及存货、固定资产初始计量的相关规定。具体应如何判断和操作,以确保会计处理的合规性?

已有 1 个回答 | 2026-01-23 420 浏览
FreeMarker template error (DEBUG mode; use RETHROW in production!):
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)