Array
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    [0] => Array
        (
            [id] => 4591753
            [d_id] => 10558148
            [title] => @朴老师，我们给员工租赁的房子，出租方是个个人没有发票，然后我们所得税调增，那个税这部分我们需要代扣代缴么？因为如果代扣代缴也是我们自己来承担，这样的话如果不代扣代缴对企业有什么风险么？
            [is_show] => 1
            [addtime] => 1786698041
            [hour] => 17
            [mobile] => 17867329292
            [readnum] => 61
            [site] => 0
            [isdeatil] => 1
            [details] => 老师正在计算中，请同学耐心等待哦
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [1] => Array
        (
            [id] => 4591791
            [d_id] => 10558240
            [title] => 补缴以前年度调出进项税，怎么做会计分录
            [is_show] => 1
            [addtime] => 1786722721
            [hour] => 23
            [mobile] => 15893834862
            [readnum] => 48
            [site] => 0
            [isdeatil] => 1
            [details] => 借：以前年度损益调整
贷：应交税费-应交增值税-进项税转出
借：应交税费-应交增值税-进项税转出
贷：应交税费-转出未交增值税
借：应交税费-转出未交增值税
贷：应交税费-未交增值税

借：应交税费-未交增值税
贷：银行存款
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [2] => Array
        (
            [id] => 4591795
            [d_id] => 10558246
            [title] => 7月进项发票没有认证 ，所以我入账的科目是应交税费-待认证进项税，等8月份认证以后，我再转入应交税费-应交增值税进项，对吗？
            [is_show] => 1
            [addtime] => 1786749217
            [hour] => 7
            [mobile] => 13678805572
            [readnum] => 61
            [site] => 0
            [isdeatil] => 1
            [details] => 你好
对的
是这么做的
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [3] => Array
        (
            [id] => 4591806
            [d_id] => 10558279
            [title] => 收到国外客户外币当月一部分结算成人民币一部分未结算，这个怎么入账？汇率以哪个为准？
            [is_show] => 1
            [addtime] => 1786757498
            [hour] => 9
            [mobile] => 13149329392
            [readnum] => 28
            [site] => 0
            [isdeatil] => 1
            [details] => 老师正在计算中，请同学耐心等待哦
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [4] => Array
        (
            [id] => 4591813
            [d_id] => 10558311
            [title] => 一般纳税人公司，让银行开具的利息发票进项可以抵扣？
            [is_show] => 1
            [addtime] => 1786760933
            [hour] => 10
            [mobile] => 14485696846
            [readnum] => 66
            [site] => 0
            [isdeatil] => 1
            [details] => 你好
不可以的
不能抵扣
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [5] => Array
        (
            [id] => 4591819
            [d_id] => 10558330
            [title] => 各位大佬，我内账的操作比如说委外发料出去要做计入材料成本吗？因为委外加工是供应商加工完发 给我们作为委外加工成本了，如果发料还作为成本是不是不对呢
            [is_show] => 1
            [addtime] => 1786763064
            [hour] => 11
            [mobile] => 13493044697
            [readnum] => 22
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，内账委托加工跟外账一样就行，您是委托方是吗？如果需要我可以给您委托加工分录
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [6] => Array
        (
            [id] => 4591820
            [d_id] => 10558333
            [title] => 委外加工费已经是成本了，那发料出去是不是不计入领料成本呢
各位大佬，我内账的操作比如说委外发料出去要做计入材料成本吗？因为委外加工是供应商加工完发 给我们作为委外加工成本了，如果发料还作为成本是不是不对呢
            [is_show] => 1
            [addtime] => 1786763433
            [hour] => 11
            [mobile] => 17697217680
            [readnum] => 86
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，依据财会〔2006〕18号1411委托加工物资科目，委外发料属于企业存货内部流转，发料时不确认领料成本，发出材料价值计入委托加工物资，和后续发生的委外加工费合并，待加工成品收回入库后，整体结转成库存商品成本，内账也执行该核算逻辑，只记加工费会漏掉材料价值，造成产品成本失真。
借：委托加工物资 材料金额
贷：原材料 材料金额
借：委托加工物资 加工费金额
贷：应付账款 加工费金额
借：库存商品 材料金额%2B加工费金额
贷：委托加工物资 材料金额%2B加工费金额
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => Array
        (
            [id] => 4591822
            [d_id] => 10558349
            [title] => 你好老师，请问一下，工资1.8万元，缴纳住房公积金的时候，员工想按20000元基数来交可以吗
            [is_show] => 1
            [addtime] => 1786765497
            [hour] => 11
            [mobile] => 13965447438
            [readnum] => 10
            [site] => 0
            [isdeatil] => 1
            [details] => 按正规的不可以
这个还影响贷款审核
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [8] => Array
        (
            [id] => 4591831
            [d_id] => 10558373
            [title] => 老师核定征收的个体户 我不太了解  您这边可以给我讲解一下吗？
            [is_show] => 1
            [addtime] => 1786769838
            [hour] => 12
            [mobile] => 13794475750
            [readnum] => 67
            [site] => 0
            [isdeatil] => 1
            [details] => 你好
核定率的还是定额
核定率只要有收入就要交生产经营所得税
收入*核定率*税率-速算扣除
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [9] => Array
        (
            [id] => 4591834
            [d_id] => 10558381
            [title] => 工商年报如何把异常清除
            [is_show] => 1
            [addtime] => 1786771137
            [hour] => 13
            [mobile] => 15616644951
            [readnum] => 9
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，登录国家企业信用信息公示系统，使用电子营业执照或工商联络员账号进入企业信息填报，把所有漏报的年报逐年补报并保存公示，漏报年份必须全部补齐，依据《企业经营异常名录管理办法》（总局令68号，101号、108号修正）第十一条，补报公示是移出年报异常的法定前置条件。

补报完成后进入系统信用修复‑经营异常名录信息修复模块，上传信用修复申请书、守信承诺书、营业执照复印件，委托办理额外提供授权书，线上提交修复申请，部分个体户补报后免申即享自动移出，依据《市场监督管理信用修复管理办法》（总局令107号），受理后2个工作日内办理移出，办理全程免费，逾期3年不处理会转为严重违法失信名单，列入移出记录会留存公示无法彻底删除。
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

)