Array
(
    [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] => 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
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [2] => 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
        )

    [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] => 4591808
            [d_id] => 10558294
            [title] => 老师，接手一家帐原财务23年购入车辆360万时一次性折旧，23年长期待摊费用140万从未摊销，现在该怎么调这帐
            [is_show] => 1
            [addtime] => 1786759149
            [hour] => 10
            [mobile] => 13643264555
            [readnum] => 92
            [site] => 0
            [isdeatil] => 1
            [details] => 你好，长期待摊费用摊销按年，回去更正申报比较麻烦
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [5] => 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
        )

    [6] => Array
        (
            [id] => 4591817
            [d_id] => 10558323
            [title] => 对公户转给出纳马建利4万，备注备用金。这怎么做账
            [is_show] => 1
            [addtime] => 1786761785
            [hour] => 10
            [mobile] => 13574654303
            [readnum] => 55
            [site] => 0
            [isdeatil] => 1
            [details] => 借其他应收款马
贷银行存款
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => 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
        )

    [8] => Array
        (
            [id] => 4591839
            [d_id] => 10558398
            [title] => 老师您好，公司是露天开采煤矸石和高岭土，刚接手3个月，生产成本没有库存商品，现挖出就卖了，也没有人算开采量，问他们要了没有专人统计，那我结账成本改如何算单位成本。
            [is_show] => 1
            [addtime] => 1786773741
            [hour] => 14
            [mobile] => 15854254794
            [readnum] => 6
            [site] => 0
            [isdeatil] => 1
            [details] => 产量知道
借生产成本
贷应付职工薪酬
应付账款
累计折旧等
直接做成本
借主营业务成本
贷生产成本
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [9] => Array
        (
            [id] => 4591840
            [d_id] => 10558404
            [title] => 请问我现在怎么去修改我前面的申报表呢？
            [is_show] => 1
            [addtime] => 1786774811
            [hour] => 14
            [mobile] => 18444714579
            [readnum] => 79
            [site] => 0
            [isdeatil] => 1
            [details] => 具体的那个申报表
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

)