Array
(
    [0] => Array
        (
            [id] => 4591721
            [d_id] => 10558070
            [title] => 之前挂账烟入库存商品现转管理费用，摘要怎么写分录怎么写
            [is_show] => 1
            [addtime] => 1786692931
            [hour] => 15
            [mobile] => 17695023949
            [readnum] => 100
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，摘要：结转前期挂账烟从库存商品转入管理费用-业务招待费
借：管理费用-业务招待费
贷：库存商品-烟

政策：依据《企业会计准则第1号——存货》，已入库存货实际耗用后需按账面成本结转至对应期间费用；若前期入库时已抵扣进项税，需按《中华人民共和国增值税法》第二十二条规定，将对应进项税额做转出处理。
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [1] => Array
        (
            [id] => 4591726
            [d_id] => 10558075
            [title] => 我们是小规模公司，对方是一般纳税人，开票内容是印刷品，金额是20300，对方说如果我们要票的话要我们自行承担11个点的税费，我想问，我们是要票抵扣成本票好些，还是不要票算了，这个分别是怎么算的？
            [is_show] => 1
            [addtime] => 1786693384
            [hour] => 15
            [mobile] => 15276946717
            [readnum] => 75
            [site] => 0
            [isdeatil] => 1
            [details] => 你是小规模，发票只抵企业所得税，增值税不能抵扣，要普票即可。
 额外承担税点：20300×11%=2233 元
1. 盈利非小微（25% 税负）：可少交所得税 5075 元，要票划算
2. 小微企业（5% 税负）：仅少交 1015 元，抵不上 2233 税点，不要票划算
3. 企业亏损：不交所得税，不要票，白花税点不划算。
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [2] => Array
        (
            [id] => 4591725
            [d_id] => 10558076
            [title] => 个税没有税种核定，也没人员发工资，还需要零申报嘛
            [is_show] => 1
            [addtime] => 1786693494
            [hour] => 15
            [mobile] => 13689262550
            [readnum] => 48
            [site] => 0
            [isdeatil] => 1
            [details] => 不用申报的
没法申报的
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [3] => Array
        (
            [id] => 4591729
            [d_id] => 10558086
            [title] => 老师，有一个问题请教一下，我开票的金额是100元，但是客户对我们的服务不满意，在开完发票之后，付款时直接扣去罚款5元，这种情况怎么做账啊
            [is_show] => 1
            [addtime] => 1786694223
            [hour] => 15
            [mobile] => 15972248008
            [readnum] => 14
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，该扣款属于服务类销售折让，政策依据国税函〔2008〕875号、国家税务总局公告2016年第47号，规范处理需要开具5元红字发票冲减收入与销项税额，原票100元按6%税率，不含税94.34，销项5.66，红字折让不含税4.72，销项0.28。分录：借 银行存款95，借 主营业务收入4.72，借 应交税费—应交增值税(销项税额)0.28
贷 应收账款100

客户不配合开具红字发票时，增值税不得冲减销项税额，5元扣款作为质量赔款计入营业外支出，汇算清缴留存扣款协议、收款回单，资料不全要做纳税调增。分录：借 银行存款95，借 营业外支出—质量赔款5
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [4] => Array
        (
            [id] => 4591735
            [d_id] => 10558116
            [title] => 老师，请问一下这种情况下该如何做股权转让及法定代表人变更：
自然人独资有限责任公司，股东A，持股100%（注册资本200万，实缴0元），法定代表人为B，因原股东及法定代表人不想再经营，要将股权无偿转让给其弟弟，同时法定代表人也变更为其弟弟。请问股权转让决定应该写0元转让还是平价转让呢？
            [is_show] => 1
            [addtime] => 1786695669
            [hour] => 16
            [mobile] => 18697377708
            [readnum] => 26
            [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
        )

    [5] => 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
            [baidu_included] => 0
        )

    [6] => Array
        (
            [id] => 4591772
            [d_id] => 10558187
            [title] => 老师，我们家是卖阳澄湖大闸蟹的，我第1次做这个账务处理，我想问一下这个属于商贸业，但是是。销销售淡水阳澄湖大闸蟹的税负率和企业所得税税负率。各多少
            [is_show] => 1
            [addtime] => 1786704556
            [hour] => 18
            [mobile] => 18764247685
            [readnum] => 41
            [site] => 0
            [isdeatil] => 1
            [details] => 批发增值税税负1%零售2%
所得税税负1%以内
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => Array
        (
            [id] => 4591776
            [d_id] => 10558201
            [title] => 金蝶云星空财务初始取数错误 可以重新修改取数吗，已经接着做了7个月的账了
            [is_show] => 1
            [addtime] => 1786708514
            [hour] => 19
            [mobile] => 15121413029
            [readnum] => 45
            [site] => 0
            [isdeatil] => 1
            [details] => 同学你好， 不能修改了

就在现在 补调一张凭证
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            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [8] => 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
        )

    [9] => Array
        (
            [id] => 4591790
            [d_id] => 10558238
            [title] => 你好老师，房子办理了不动产权证，重建房子有影响吗
            [is_show] => 1
            [addtime] => 1786719405
            [hour] => 22
            [mobile] => 15582988248
            [readnum] => 22
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，持有不动产权证的房屋可以重建，但必须严格履行审批手续。根据《民法典》第二百三十一条及《不动产登记暂行条例实施细则》第二十八条，房屋拆除后原物权灭失，原不动产权证自动失效，无论后续重建是否获批，原证都不再具备法律效力。
农村自建房翻建需按《城乡规划法》第四十一条申请乡村建设规划许可证，遵循不改变原用地性质、不超原宅基地面积、不改变四至的原则，未批先建将按《城乡规划法》第六十四条认定为违建；城镇老旧小区原拆原建属于住建部门主导的特定更新项目，需满足危房鉴定、业主同意等条件，重建竣工后必须申请首次登记换发新证。
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

)