Array
(
    [0] => Array
        (
            [id] => 4591731
            [d_id] => 10558090
            [title] => 合同结算-收入结转，合同资产的用法都给我说一下吧
            [is_show] => 1
            [addtime] => 1786694462
            [hour] => 16
            [mobile] => 15252164338
            [readnum] => 102
            [site] => 0
            [isdeatil] => 1
            [details] => 合同结算‑收入结转：建筑按进度确认收入用，搭配价款结算；期末轧差，借方差报表填合同资产，贷方差填合同负债，不做重分类凭证。
合同资产：有条件收款权（需验收 / 质保）；条件满足转应收账款。
区别：合同结算只是做账过渡科目；合同资产是报表项目；应收账款是无条件收款。
小企业准则不用这两个科目。
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            [adddate] => 2026-08-14
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        )

    [1] => Array
        (
            [id] => 4591730
            [d_id] => 10558095
            [title] => 老师你好！公司股东转让股份所缴纳的个人所得税及印花税、滞纳金，怎么账务处理？
            [is_show] => 1
            [addtime] => 1786694577
            [hour] => 16
            [mobile] => 15524782678
            [readnum] => 37
            [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
            [baidu_included] => 0
        )

    [2] => Array
        (
            [id] => 4591742
            [d_id] => 10558126
            [title] => 老师您好，请问审计老师住的酒店开具的报销酒店住宿发票，入账入账入招待费还是差旅费
            [is_show] => 1
            [addtime] => 1786696323
            [hour] => 16
            [mobile] => 15998705015
            [readnum] => 96
            [site] => 0
            [isdeatil] => 1
            [details] => 给非员工报销的交通费、住宿费、餐费等的账务处理您参考以下常见情况：
1、如果符合业务招待费范畴的，相关支出可以计入“管理费用—业务招待费”中；
2、如果报销的上述支出与企业生产经营无关，可以计入“营业外支出”中；
3、若支付的上述费用属于合同履约义务的一部分，可以计入“管理费用”科目，二级科目根据业务情况自行设置，如：属于审计的相关支出二级可以计入审计咨询费
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            [adddate] => 2026-08-14
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        )

    [3] => 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
        )

    [4] => Array
        (
            [id] => 4591749
            [d_id] => 10558138
            [title] => 股权变成，实收资本还没有，所有者权益金额：1429865.05，这个股权变更的时候需要交多少钱税？
            [is_show] => 1
            [addtime] => 1786697314
            [hour] => 16
            [mobile] => 18079002382
            [readnum] => 106
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，本次认缴未实缴的股权变更，税费规则如下：
印花税由转让方、受让方各自缴纳，适用税率0.05%，计税基数为股权对应的净资产份额，即1429865.05元乘以对应转让持股比例，比如转让10%股权时，转让方应交印花税71.49元，受让方同步也需缴纳71.49元。个人股东转让时适用20%的财产转让所得个税，因未实缴股权原值为0，应纳税额=（核定转让收入-合理税费）×20%，若按净资产对应份额转让10%股权，对应转让收入为142986.51元，扣除印花税后应交个税约28583元；如果是企业股东转让，对应转让所得并入企业应纳税所得额按25%计征企业所得税。若为直系亲属间合规低价转让，可向税务机关提交亲属关系证明申请豁免个税，仅正常缴纳印花税即可。
公司层面仅需调整实收资本股东明细的账务处理，对应分录如下：
借：实收资本-原股东 0
贷：实收资本-新股东 0
如果后续公司代股东垫付本次股权转让的印花税，分录如下：
借：其他应收款-原股东（印花税） 对应金额
借：其他应收款-新股东（印花税） 对应金额
贷：银行存款 对应总金额
后续收回垫付的税费时，分录如下：
借：银行存款 对应总金额
贷：其他应收款-原股东（印花税） 对应金额
贷：其他应收款-新股东（印花税） 对应金额
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    [5] => Array
        (
            [id] => 4591764
            [d_id] => 10558169
            [title] => 老师 就是我们公司没有车 ，但是业务员报销加油费 过路费 这个怎么办
            [is_show] => 1
            [addtime] => 1786699925
            [hour] => 17
            [mobile] => 13777718777
            [readnum] => 16
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，可以用租车或者按公里实报实销模式，有专门的台帐，报销制度
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [6] => Array
        (
            [id] => 4591788
            [d_id] => 10558226
            [title] => 公司法人不在公司工资表上，发生的差旅费可以报销吗？而且报销入账了，汇算清缴需不需要调整啊？而且需不需要交个税呀？（董孝彬老师不要回答）
            [is_show] => 1
            [addtime] => 1786714487
            [hour] => 21
            [mobile] => 18284512266
            [readnum] => 95
            [site] => 0
            [isdeatil] => 1
            [details] => 您好， 法人不在公司上班，但参与公司的业务，也是可以报销的，能入账，不用调整，不用交个税
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => 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
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            [adddate] => 2026-08-14
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            [status] => 1
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        )

    [8] => 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
        )

    [9] => Array
        (
            [id] => 4591809
            [d_id] => 10558297
            [title] => 客户订了1万4的货，发票已经开了，然后货退回来了，扣除了1400的金额，剩余12600用于下次货款抵扣，但是之前发票没有作废。这一次客户又定了41400的货，支付了货款28800。那我最终需要开给客户多少发票？
            [is_show] => 1
            [addtime] => 1786759585
            [hour] => 10
            [mobile] => 13317414148
            [readnum] => 96
            [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
        )

)