4.0.5

array (
)

'1062'

'34'

'{fenzhan} 进项税转出的会计分录'

''

''

'{fenzhan} 进项税转出的会计分录　　假设公司购买了一台价值100,000元的设备，并取得了增值税专用发票作为进项税额的凭证。根据相关规定，设备原值中包含的进项税额需要从当期应纳税所得额中扣除。因此，在计算应缴纳的增值税时，需要将设备的进项税额从原值中减去：　　*设备原值=100,000元　　*应纳增值税=原值×税率=100,000×17%=17,500元　　*当期应纳税所得额=收入-成本费'

'19'

'2'

'58lecaihui'

'9'

'/index.php?s=fenzhan&c=show&id=1062'

'0'

'0'

'58.100.98.177-47743'

'2023-12-26 11:50:10'

'2023-12-26 11:50:44'

'0'

'<p>{fenzhan} 进项税转出的会计分录</p><p>　　假设公司购买了一台价值100,000元的设备，并取得了增值税专用发票作为进项税额的凭证。根据相关规定，设备原值中包含的进项税额需要从当期应纳税所得额中扣除。因此，在计算应缴纳的增值税时，需要将设备的进项税额从原值中减去：</p><p><img src="https://zimeitizhushou.oss-cn-hangzhou.aliyuncs.com/saas/upload/meixiaobang/20231223/b8681c7f-3278-4151-bb30-de2791c811b1.jpg" img-data="{&quot;format&quot;:&quot;jpeg&quot;,&quot;size&quot;:12325,&quot;height&quot;:281,&quot;width&quot;:500}" style="border-style: none; margin: 0px; padding: 0px; cursor: pointer; box-shadow: rgb(51, 51, 51) 0px 0px 5px; max-width: 100%; color: rgba(0, 0, 0, 0.65); font-family: -apple-system, BlinkMacSystemFont, &quot;Segoe UI&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;Helvetica Neue&quot;, Helvetica, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;; font-size: 16px; width: 100%;"><br></p><p>　　*设备原值=100,000元</p><p><br></p><p>　　*应纳增值税=原值×税率=100,000×17%=17,500元</p><p><br></p><p>　　*当期应纳税所得额=收入-成本费用+(成本费用中对应税率的进项税额)-免税收入-不征税收入-视同销售额</p><p><br></p><p>　　*当期应缴纳的增值税=17,500元（设备的原值中含有17,500元的进项税额）</p><p><br></p><p>　　为了记录这一经济业务，可以编制以下会计分录：</p><p><br></p><p>　　```</p><p><br></p><p>　　借：固定资产-原始价值=100,000元</p><p><br></p><p>　　贷：应交税费-应交增值税=17,500元</p><p><br></p><p>　　```</p><p><br></p><p>　　这个记账分录表明，企业购入了价值为100,000元的设备，取得增值税专用发票后，计算出应缴纳的增值税为17,500元，并将其计入当期的应纳税所得额中。同时，将设备原值中的进项税额从原值中减去了，即减少了17,500元和相应的增值税税额。</p>'

'1703562610'

'1703562644'

''

''

array (
)

array (
)

array (
  'id' => '1061',
  'catid' => '34',
  'title' => '{fenzhan}怎么查看发票的真假',
  'thumb' => '',
  'keywords' => '',
  'description' => '{fenzhan}怎么查看发票的真假　　可以通过以下几种方式查看发票的真假：　　1.外貌鉴别法：观察发票的纸质和印刷情况，真发票的纸质较好，字体印刷清晰，而假发票的纸质较差，手感摸起来粗糙，字体印刷模糊。　　2.红外激光鉴别法：使用红外激光专用鉴别笔辨别，真票采用特殊纸张印刷，在紫外灯照射下，真票票面上每隔一定距离会显现出发光的金属条，假票在紫外灯下无此发光金属条。　　3.电话查询鉴别法：拨打12',
  'hits' => '17',
  'uid' => '2',
  'author' => '58lecaihui',
  'status' => '9',
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=show&id=1061#系统开启了相对路径模式，本地址是站外域名，不能转为相对路径（在关闭开发者模式后不显示这句话）',
  'link_id' => '0',
  'tableid' => '0',
  'inputip' => '58.100.98.177-47743',
  'inputtime' => '1703562580',
  'updatetime' => '1703562605',
  'displayorder' => '0',
  'fenzhan' => '',
)

array (
  'id' => '1063',
  'catid' => '34',
  'title' => '{fenzhan}出口货物要交增值税吗',
  'thumb' => '',
  'keywords' => '',
  'description' => '{fenzhan}出口货物要交增值税吗　　出口货物一般需要缴纳增值税，但有些不符合退税政策规定的出口货物，当然需要缴纳增值税。',
  'hits' => '24',
  'uid' => '2',
  'author' => '58lecaihui',
  'status' => '9',
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=show&id=1063#系统开启了相对路径模式，本地址是站外域名，不能转为相对路径（在关闭开发者模式后不显示这句话）',
  'link_id' => '0',
  'tableid' => '0',
  'inputip' => '58.100.98.177-47743',
  'inputtime' => '1703562649',
  'updatetime' => '1703562668',
  'displayorder' => '0',
  'fenzhan' => '',
)

'江西省 进项税转出的会计分录_【乐财汇】'

''

'江西省 进项税转出的会计分录　　假设公司购买了一台价值100,000元的设备，并取得了增值税专用发票作为进项税额的凭证。根据相关规定，设备原值中包含的进项税额需要从当期应纳税所得额中扣除。因此，在计算应缴纳的增值税时，需要将设备的进项税额从原值中减去：　　设备原值=100,000元　　应纳增值税=原值×税率=100,000×17%=17,500元　　当期应纳税所得额=收入-成本费'

array (
  'id' => '34',
  'pid' => '5',
  'pids' => '0,5',
  'name' => '常见问题',
  'dirname' => 'changjianwenti',
  'pdirname' => 'caiwubaike/',
  'child' => 0,
  'disabled' => '0',
  'ismain' => 1,
  'childids' => 34,
  'thumb' => '',
  'show' => '1',
  'setting' => 
  array (
    'disabled' => '0',
    'linkurl' => '',
    'getchild' => '0',
    'notedit' => '0',
    'seo' => 
    array (
    ),
    'template' => 
    array (
      'pagesize' => '20',
      'mpagesize' => '20',
      'page' => '',
      'list' => 'list.html',
      'category' => 'category.html',
      'search' => 'search.html',
      'show' => 'show.html',
    ),
    'cat_field' => NULL,
    'module_field' => NULL,
    'html' => 1,
    'urlrule' => 0,
  ),
  'displayorder' => '0',
  'tid' => '1',
  'content' => '',
  'mid' => 'fenzhan',
  'pcatpost' => 0,
  'topid' => '5',
  'catids' => 
  array (
    0 => '34',
  ),
  'is_post' => 1,
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=34',
  'total' => '请使用count标签查询',
  'field' => 
  array (
  ),
)

array (
  'id' => '5',
  'pid' => '0',
  'pids' => '0',
  'name' => '财务百科',
  'dirname' => 'caiwubaike',
  'pdirname' => '',
  'child' => 1,
  'disabled' => '0',
  'ismain' => 1,
  'childids' => '5,31,32,33,34,35,36',
  'thumb' => '',
  'show' => '1',
  'setting' => 
  array (
    'disabled' => '0',
    'linkurl' => '',
    'getchild' => '0',
    'notedit' => '0',
    'seo' => 
    array (
    ),
    'template' => 
    array (
      'pagesize' => '20',
      'mpagesize' => '20',
      'page' => '',
      'list' => 'list.html',
      'category' => 'category.html',
      'search' => 'search.html',
      'show' => 'show.html',
    ),
    'cat_field' => NULL,
    'module_field' => NULL,
    'html' => 1,
    'urlrule' => 0,
  ),
  'displayorder' => '0',
  'tid' => '1',
  'content' => '',
  'mid' => 'fenzhan',
  'pcatpost' => 0,
  'topid' => '5',
  'catids' => 
  array (
    0 => '5',
    1 => '31',
    2 => '32',
    3 => '33',
    4 => '34',
    5 => '35',
    6 => '36',
  ),
  'is_post' => 0,
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=5',
  'total' => '请使用count标签查询',
  'field' => 
  array (
  ),
)

1

array (
  'catid' => '34',
)

array (
  'id' => '5',
  'pid' => '0',
  'pids' => '0',
  'name' => '财务百科',
  'dirname' => 'caiwubaike',
  'pdirname' => '',
  'child' => 1,
  'disabled' => '0',
  'ismain' => 1,
  'childids' => '5,31,32,33,34,35,36',
  'thumb' => '',
  'show' => '1',
  'setting' => 
  array (
    'disabled' => '0',
    'linkurl' => '',
    'getchild' => '0',
    'notedit' => '0',
    'seo' => 
    array (
    ),
    'template' => 
    array (
      'pagesize' => '20',
      'mpagesize' => '20',
      'page' => '',
      'list' => 'list.html',
      'category' => 'category.html',
      'search' => 'search.html',
      'show' => 'show.html',
    ),
    'cat_field' => NULL,
    'module_field' => NULL,
    'html' => 1,
    'urlrule' => 0,
  ),
  'displayorder' => '0',
  'tid' => '1',
  'content' => '',
  'mid' => 'fenzhan',
  'pcatpost' => 0,
  'topid' => '5',
  'catids' => 
  array (
    0 => '5',
    1 => '31',
    2 => '32',
    3 => '33',
    4 => '34',
    5 => '35',
    6 => '36',
  ),
  'is_post' => 0,
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=5',
  'total' => '请使用count标签查询',
  'field' => 
  array (
  ),
)

array (
  31 => 
  array (
    'id' => '31',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '公司注册',
    'dirname' => 'gongsizhuce',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 31,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '31',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=31',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  32 => 
  array (
    'id' => '32',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '记账报税',
    'dirname' => 'jizhangbaoshui',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 32,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '32',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=32',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  33 => 
  array (
    'id' => '33',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '财务代理',
    'dirname' => 'caiwudaili',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 33,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '33',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=33',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  34 => 
  array (
    'id' => '34',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '常见问题',
    'dirname' => 'changjianwenti',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 34,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '34',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=34',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  35 => 
  array (
    'id' => '35',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '财务政策',
    'dirname' => 'caiwuzhengce',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 35,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '35',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=35',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  36 => 
  array (
    'id' => '36',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '最新资讯',
    'dirname' => 'zuixinzixun',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 36,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '36',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=36',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
)

'/index.php?s=fenzhan&c=show&id=1062&page=[page]'

''

'http://jiangxisheng.58lecaihui.com/index.php?c=show&id=1062'

array (
  'c' => 'show',
  'id' => '1062',
  's' => 'fenzhan',
)