Array
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    [0] => Array
        (
            [id] => 4591747
            [d_id] => 10558129
            [title] => 老师好，瓶装的可以泡水的菊花开发票时属于什么项目
            [is_show] => 1
            [addtime] => 1786696749
            [hour] => 16
            [mobile] => 15383462201
            [readnum] => 52
            [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
        )

    [1] => Array
        (
            [id] => 4591748
            [d_id] => 10558135
            [title] => 股权转让款可以汇入对公账户吗?
            [is_show] => 1
            [addtime] => 1786697105
            [hour] => 16
            [mobile] => 18736042954
            [readnum] => 94
            [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
        )

    [2] => Array
        (
            [id] => 4591767
            [d_id] => 10558176
            [title] => 郭老师接，建安企业，甲方建设公司100万工程给乙方，乙方20万分包给丙方清劳务公司，乙方怎么开票，怎么扣差额
            [is_show] => 1
            [addtime] => 1786700541
            [hour] => 17
            [mobile] => 18392134586
            [readnum] => 50
            [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
        )

    [3] => Array
        (
            [id] => 4591775
            [d_id] => 10558196
            [title] => 请问车间人员计时算工资，很多忘打卡，天天吵，请问要不要让车间管理人员做人员上班登记表吗？
            [is_show] => 1
            [addtime] => 1786707850
            [hour] => 19
            [mobile] => 15311521453
            [readnum] => 33
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，这种情况忘记打卡让员工写原因领导签字就行
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [4] => Array
        (
            [id] => 4591786
            [d_id] => 10558223
            [title] => 车行厂家本月估算返利2000，怎么计提，后期购车怎么抵款项
            [is_show] => 1
            [addtime] => 1786713576
            [hour] => 21
            [mobile] => 18388431045
            [readnum] => 40
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，本月估算厂家返利2000，执行企业会计准则按收入准则可变对价处理，依据《企业会计准则第14号——收入》，采购方返利冲减主营业务成本，挂预付待抵，暂不做税务处理，税务需取得红字发票才做进项转出，对应政策国税发〔2004〕136号。
借：预付账款-厂家返利 2000
贷：主营业务成本 2000

后期购车抵款，取得新车蓝字发票及返利红字发票，假设新车不含税98000，进项12740，返利含税2000对应进项转出230，剩余款项银行支付，结算产生的差额直接调整当期主营业务成本。
借：库存商品-整车 98000，应交税费-应交增值税(进项税额) 12740，应交税费-应交增值税(进项税额转出) 230
贷：预付账款-厂家返利 2000，银行存款 108970
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            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
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        )

    [5] => Array
        (
            [id] => 4591789
            [d_id] => 10558236
            [title] => 老师我想问下我们公司5月开4月的收入发票，按照权责发生制怎么做账务处理呢
            [is_show] => 1
            [addtime] => 1786718286
            [hour] => 22
            [mobile] => 18395812856
            [readnum] => 47
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，4月就确认收入  借：应收  贷：主营业务收入   销项税
5月开票把上面这个分录红冲，
再按发票做上面分录，
就是5月有个负分录，还有一个正分录
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [6] => Array
        (
            [id] => 4591801
            [d_id] => 10558263
            [title] => 老师，你好，给国外客户发的新产品的样品，如果不给款的，邮寄的运费我们承担的这种情况怎么做账务处理？
            [is_show] => 1
            [addtime] => 1786755529
            [hour] => 9
            [mobile] => 18268093396
            [readnum] => 20
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，正规报关3010/3339不收汇，会计不确认收入，样品账面成本、对应进项转出、我方承担国际运费全部计入销售费用‑样品费。增值税适用出口免税不退税，依据财政部 税务总局公告2026年第11号第六条，对应进项税额做转出，增值税申报填免税销售额；企业所得税依据国务院令512号第二十五条、国税函〔2008〕828号第二条，汇算清缴在A105010做视同销售调整。未报关快递出口不适用免税，按视同内销计提13%销项税额，备查资料留存报关单、运单、无价款PI、客户邮件、样品说明。

借：销售费用‑样品费
贷：库存商品，应交税费‑应交增值税（进项税额转出），银行存款
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            [adddate] => 2026-08-15
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            [status] => 1
            [is_sys] => -1
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    [7] => Array
        (
            [id] => 4591811
            [d_id] => 10558302
            [title] => #提问#老师，公司基金账户份额分红现金分红，月末增加金额怎么做账？
            [is_show] => 1
            [addtime] => 1786760060
            [hour] => 10
            [mobile] => 18265836114
            [readnum] => 23
            [site] => 0
            [isdeatil] => 1
            [details] =>  同学您好，很高兴为您解答，请稍等
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [8] => 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
        )

    [9] => Array
        (
            [id] => 4591844
            [d_id] => 10558406
            [title] => 老师您好，请讲一下什么是内含报酬率？这道题的逻辑是？
            [is_show] => 1
            [addtime] => 1786774955
            [hour] => 14
            [mobile] => 18345528424
            [readnum] => 14
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，能截图一下这个题么
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

)