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开票人是管理员时发票能否抵扣?

在增值税专用发票的抵扣认证中,如果“开票人”一栏显示为“管理员”,该发票是否可以作为合规的抵扣凭证?这种情况是否会影响发票的合规性和进项税额的正常抵扣?

已有 1 个回答 | 2026-01-23 261 浏览

研发费用领用材料的账务处理步骤

研发费用中领用材料的账务处理流程及会计分录具体如何操作?

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所得税收入应在何时确认?

在确认所得税收入时,应当依据什么原则或规定来确定具体的确认时间点?

已有 1 个回答 | 2026-01-23 368 浏览

新版附加税零申报表填写步骤详解

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已有 1 个回答 | 2026-01-23 417 浏览

资产的概念特征和分类是什么?

在阅读《资产的概念特征和分类》一文后,我对资产的具体分类标准及其在现实中的界定仍存在一些疑问。例如,不同会计准则下对资产的分类有何差异?无形资产与有形资产的特征区分在实际案例中如何应用?希望能获得更具体的解释和实例说明。

已有 1 个回答 | 2026-01-23 282 浏览

在建工程工资应计入哪种现金流量类别

在建工程工资在现金流量表中应归类为哪一类现金流量活动?

已有 1 个回答 | 2026-01-23 593 浏览

用友软件报表公式修改步骤详解

在使用用友软件时,我需要修改某个报表的取数公式,但不太清楚具体的操作步骤。请问应该如何进入报表公式的编辑界面,并正确修改或调整公式?

已有 1 个回答 | 2026-01-23 399 浏览

车船税应计入哪个会计科目?

在企业的会计核算中,缴纳车船税时,应将其记入哪个会计科目进行账务处理?

已有 1 个回答 | 2026-01-23 949 浏览

工商年报营业额填零是否合规

在填写个人工商年报时,如果上一年度实际没有开展经营活动,营业额一栏是否可以填写为0元?这样填写是否会被视为异常或导致处罚?需要符合哪些具体规定或条件?

已有 1 个回答 | 2026-01-23 580 浏览

预提费用属于哪类会计科目?

在会计实务中,预提费用通常应归属于哪个具体的会计科目类别?它在资产负债表中如何列示,是作为流动负债还是其他类别?其确认和计量的主要会计原则是什么?

已有 1 个回答 | 2026-01-23 541 浏览
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开票人是管理员时发票能否抵扣?

在增值税专用发票的抵扣认证中,如果“开票人”一栏显示为“管理员”,该发票是否可以作为合规的抵扣凭证?这种情况是否会影响发票的合规性和进项税额的正常抵扣?

已有 1 个回答 | 2026-01-23 261 浏览

研发费用领用材料的账务处理步骤

研发费用中领用材料的账务处理流程及会计分录具体如何操作?

已有 1 个回答 | 2026-01-23 551 浏览

所得税收入应在何时确认?

在确认所得税收入时,应当依据什么原则或规定来确定具体的确认时间点?

已有 1 个回答 | 2026-01-23 368 浏览

新版附加税零申报表填写步骤详解

新版附加税0申报表的具体填写步骤是什么?

已有 1 个回答 | 2026-01-23 417 浏览

资产的概念特征和分类是什么?

在阅读《资产的概念特征和分类》一文后,我对资产的具体分类标准及其在现实中的界定仍存在一些疑问。例如,不同会计准则下对资产的分类有何差异?无形资产与有形资产的特征区分在实际案例中如何应用?希望能获得更具体的解释和实例说明。

已有 1 个回答 | 2026-01-23 282 浏览

在建工程工资应计入哪种现金流量类别

在建工程工资在现金流量表中应归类为哪一类现金流量活动?

已有 1 个回答 | 2026-01-23 593 浏览

用友软件报表公式修改步骤详解

在使用用友软件时,我需要修改某个报表的取数公式,但不太清楚具体的操作步骤。请问应该如何进入报表公式的编辑界面,并正确修改或调整公式?

已有 1 个回答 | 2026-01-23 399 浏览

车船税应计入哪个会计科目?

在企业的会计核算中,缴纳车船税时,应将其记入哪个会计科目进行账务处理?

已有 1 个回答 | 2026-01-23 949 浏览

工商年报营业额填零是否合规

在填写个人工商年报时,如果上一年度实际没有开展经营活动,营业额一栏是否可以填写为0元?这样填写是否会被视为异常或导致处罚?需要符合哪些具体规定或条件?

已有 1 个回答 | 2026-01-23 580 浏览

预提费用属于哪类会计科目?

在会计实务中,预提费用通常应归属于哪个具体的会计科目类别?它在资产负债表中如何列示,是作为流动负债还是其他类别?其确认和计量的主要会计原则是什么?

已有 1 个回答 | 2026-01-23 541 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)