Array
(
    [0] => Array
        (
            [id] => 4591720
            [d_id] => 10558071
            [title] => 一张发票重复做成本了、现在红冲需要把结转成本也要红冲吗？采购单也重复了现在怎么处理
            [is_show] => 1
            [addtime] => 1786692977
            [hour] => 15
            [mobile] => 18418273326
            [readnum] => 43
            [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
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        )

    [1] => 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
            [uid] => 0
            [status] => 1
            [is_sys] => -1
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        )

    [2] => Array
        (
            [id] => 4591737
            [d_id] => 10558117
            [title] => 住宿费的收据是个人开的，按的手印，可以作为报销凭证吗
            [is_show] => 1
            [addtime] => 1786695758
            [hour] => 16
            [mobile] => 13854902575
            [readnum] => 83
            [site] => 0
            [isdeatil] => 1
            [details] => 您好住宿费需要发票列支，比如城市间交通费和餐费可以按照标准报销
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [3] => 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
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
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        )

    [4] => Array
        (
            [id] => 4591745
            [d_id] => 10558127
            [title] => 跨区域建安备案合同金额10万，实际开票5万，这个有风险吗
            [is_show] => 1
            [addtime] => 1786696549
            [hour] => 16
            [mobile] => 15897354241
            [readnum] => 95
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，合同备案金额大于开票金额不属于倒挂，无实质风险，依据税总发〔2017〕103号、国家税务总局公告2018年第38号，跨区域报告表合同额仅为预估基数，完工反馈表填写实际合同执行金额5万即可，不用修改原备案报告。税款按实际5万在项目地预缴，机构地同步申报，留存结算单、停工说明佐证业务真实，差额过大存在被核查风险，资料齐全可解释清楚。

建筑业异地项目不涉及因备案金额差异产生特殊分录，正常确认收入，
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            [adddate] => 2026-08-14
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            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [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] => 4591773
            [d_id] => 10558194
            [title] => 郭老师，建安预缴增值税，应税是什么时候
            [is_show] => 1
            [addtime] => 1786707360
            [hour] => 19
            [mobile] => 18131364130
            [readnum] => 62
            [site] => 0
            [isdeatil] => 1
            [details] => 异地施工的吗？
如果你是提前收了钱，开始施工了，最为次月15日
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => Array
        (
            [id] => 4591780
            [d_id] => 10558204
            [title] => 现在失业的人很多吗？
            [is_show] => 1
            [addtime] => 1786709003
            [hour] => 20
            [mobile] => 15623877653
            [readnum] => 100
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，是的，失业的人好多，主要倒闭的公司多，还有AI替代了一部分基础工作
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [8] => Array
        (
            [id] => 4591787
            [d_id] => 10558225
            [title] => 公司法人不在公司工资表上，发生的差旅费可以报销吗？然后报销的话需要视同股东分红交个税吗？
            [is_show] => 1
            [addtime] => 1786714178
            [hour] => 21
            [mobile] => 13783719336
            [readnum] => 87
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，公司法人不在公司工资表上，只要能证明该差旅费与公司生产经营直接相关，比如业务洽谈、参会等，留存好完整的业务证据链，就可以正常报销。
合规的经营相关差旅支出，可凭 企业所得税法 第八条规定正常做税前扣除，不视同股东分红，不用缴纳个税；无业务佐证的个人性质支出，不得税前扣除，按财税158号规定，会被视同股东分红，按 利息、股息、红利所得 缴纳20%个税。

借管理费用-差旅费 应交税费-应交增值税（进项税额）
贷银行存款
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            [status] => 1
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        )

    [9] => Array
        (
            [id] => 4591793
            [d_id] => 10558242
            [title] => 老师补缴以前年度附加税怎么做会计分录
            [is_show] => 1
            [addtime] => 1786726079
            [hour] => 0
            [mobile] => 18537325001
            [readnum] => 82
            [site] => 0
            [isdeatil] => 1
            [details] => 你好需要计算做好了发给你
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

)