Array
(
    [0] => Array
        (
            [id] => 4591755
            [d_id] => 10558149
            [title] => 老师，您好
以前年度有应确认的无票收入，未确认，需要更正以前年度增值税报表，产生了对应的增值税和滞纳金计入什么科目，会计分录如何做，我想把分录做到所属年度
            [is_show] => 1
            [addtime] => 1786698110
            [hour] => 17
            [mobile] => 14777656594
            [readnum] => 20
            [site] => 0
            [isdeatil] => 1
            [details] => 你好，问题正在解答中，请稍等
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
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        )

    [1] => Array
        (
            [id] => 4591763
            [d_id] => 10558167
            [title] => 老师，请问我们是跨境电商行业，5 月申报的是免税收入，5 月有进项发票，8 月申报 7 月的增值税，做得是一般申报，需要缴纳增值税，那可以用 5 月份的进项发票吗？

就这个问题，我也打电话问了税务局，税务局说可以勾选就可以使用，我还是勾选认证了，如果后期确定此进项发票不能使用，直接做进项税额转出，补税就可以了，是吗？
            [is_show] => 1
            [addtime] => 1786699618
            [hour] => 17
            [mobile] => 13142954726
            [readnum] => 59
            [site] => 0
            [isdeatil] => 1
            [details] => 是的
征税申报对应的进项税，可以抵扣
不允许抵扣就做进项税转出
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [2] => Array
        (
            [id] => 4591778
            [d_id] => 10558202
            [title] => 老师，在乱账清理中，可以把借老板的钱计长期借款科目吗？
            [is_show] => 1
            [addtime] => 1786708851
            [hour] => 20
            [mobile] => 13393194988
            [readnum] => 76
            [site] => 0
            [isdeatil] => 1
            [details] =>  同学您好，很高兴为您解答，请稍等
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [3] => Array
        (
            [id] => 4591792
            [d_id] => 10558241
            [title] => 2025年科目有问题，要调整25年科目余额。请问国税系统的年报怎么办啊？ 影响大吗？
            [is_show] => 1
            [addtime] => 1786722863
            [hour] => 23
            [mobile] => 13037526904
            [readnum] => 10
            [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
        )

    [4] => Array
        (
            [id] => 4591799
            [d_id] => 10558256
            [title] => 你好老师，现在仓库有一部分货过期处理，这部分账该怎么处理？是不是报损做营业外支出
            [is_show] => 1
            [addtime] => 1786754109
            [hour] => 8
            [mobile] => 13961922888
            [readnum] => 102
            [site] => 0
            [isdeatil] => 1
            [details] => 你好，借营业外支出
贷库存商品
应交税费进项税额转出
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [5] => 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
        )

    [6] => Array
        (
            [id] => 4591818
            [d_id] => 10558329
            [title] => 法人给公户转钱备注的往来款  能作为注册资本吗  账务咋处理
            [is_show] => 1
            [addtime] => 1786762706
            [hour] => 11
            [mobile] => 15850883442
            [readnum] => 8
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，不能。备注 往来款 的转账在账务上只能挂 其他应付款 ，无法直接认定为实缴出资，只有转账备注明确写 投资款 或 实缴注册资本出资款 ，才能直接作为注册资本入账。依据 公司登记管理实施办法 （国家市场监督管理总局令第95号）第十一条，实缴后20个工作日内需通过国家企业信用信息公示系统公示实缴出资额等信息。

直接做实缴的账务处理：
借：银行存款
贷：实收资本——XX股东
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => Array
        (
            [id] => 4591824
            [d_id] => 10558354
            [title] => 老师好，想咨询一下，关于个体户，小规模，开的是冒菜餐饮类的，税务核定为：核定征收，他平时开票和入驻的平台外卖的金额入账的，但是自然人客户端申报个人经营所得税时，没有采购发票，现在系统都是自动生成比对，成本里自动是零0️⃣，我填写实际发生的成本，也不让填入，还是需要缴个人经营所得税的，但是老板说，同行的老板没有交过个人经营所得税，是什么情况不懂了
            [is_show] => 1
            [addtime] => 1786766450
            [hour] => 12
            [mobile] => 15826577576
            [readnum] => 82
            [site] => 0
            [isdeatil] => 1
            [details] => 核定率征税的要按照收入交税
查账征税的根据利润你得有成本费用发票才可以
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [8] => Array
        (
            [id] => 4591842
            [d_id] => 10558408
            [title] => 老师，你好，想问一下装修费怎么做摊销分录
            [is_show] => 1
            [addtime] => 1786775055
            [hour] => 14
            [mobile] => 18342021790
            [readnum] => 102
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，支付装修费时：
借：长期待摊费用——装修费
贷：银行存款

按月摊销时：
借：管理费用/销售费用/制造费用等——装修费
贷：长期待摊费用——装修费

摊销年限：租入房屋按合同剩余租赁期摊销（《企业所得税法实施条例》第六十八条）；自有房屋不低于3年（《企业所得税法实施条例》第七十条）。
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [9] => Array
        (
            [id] => 4591845
            [d_id] => 10558413
            [title] => 老师，今天开的票，今天电子税务局看不到怎么回事
            [is_show] => 1
            [addtime] => 1786775427
            [hour] => 14
            [mobile] => 15165595375
            [readnum] => 49
            [site] => 0
            [isdeatil] => 1
            [details] => 别人开给你们的吗
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

)