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class="inst">回答數(shù)</p> <p class="number">2 </p> </li> <li> <p class="inst">瀏覽數(shù)</p> <p class="number">302</p> </li> </ul> <div id="rqdf7gk" class="btns"> <a data-askid="" class="answer openchat">回答</a> <a data-asktype="7" data-askid="1997034" data-hasrss="0" class="guanzhu askRss">關(guān)注</a> </div> </div> <div id="bul50ps" class="zq_user"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e7567802feb9fe24d4e218dbc1129529e9ffb53d.jpg"> <span>王者墮落天使</span> <time>2025-06-27 02:03:44</time> </div> </div> </div>   <div id="a2edbo8" class="wrapper mb" style="">  <div id="xf72f3o" class="mk" data-mkid="31"></div>   <div id="lczsruw" class="zq_mbx"> <a href="/">首頁(yè)</a> > <a href="/kj/">會(huì)計(jì)資格證</a> > <span>河南初級(jí)會(huì)計(jì)補(bǔ)助查詢?nèi)肟?/span> </div>  <div id="tirxzzy" class="content clearfix" style=""> <div id="shzfkbz" class="left" style="">  <div id="krayr7y" class="mk" data-mkid="33"></div> <div id="ofhgumu" class="mk" data-mkid="38"></div>  <div id="3p3b7zv" class="answers bf bb"> <h3 class="title">2個(gè)回答 <span id="l21lbol" class="refresh">默認(rèn)排序</span> <div id="y6gpowl" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="fjjx3di" class="get-more-reply"> <div class="per817p" id="reply_5123976" class="p-question-answers bf bb"> <div id="lasv7sj" class="person" data-userid="yulang1107"> <div id="za82eem" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/69e9945f45cfcdfb9c4e3ba5a9892c2deeebf97f.jpg" alt=""> </div> <div id="7emafnx" class="other idcard-triggerment"> <p class="name">莫強(qiáng)求Jt</p> <p></p> </div> <div id="cclzri6" class="appendDom idcard-triggerment"></div> <span id="wefquyg" class="person-right">已采納</span> </div> <ans class="ans"><p>你知道河南省財(cái)政廳會(huì)計(jì)處會(huì)計(jì)證查詢的網(wǎng)址嗎?你對(duì)河南省財(cái)政廳會(huì)計(jì)處會(huì)計(jì)證查詢了解嗎?下面是我為大家?guī)淼暮幽鲜∝?cái)政廳會(huì)計(jì)處會(huì)計(jì)證查詢?nèi)肟冢?/p> <p>小企業(yè)會(huì)計(jì)準(zhǔn)則下其他稅種的賬務(wù)處理</p> <p>本科目核算小企業(yè)按照稅法等規(guī)定計(jì)算應(yīng)交納的各種稅費(fèi)：</p> <p>包括：增值稅、消費(fèi)稅、營(yíng)業(yè)稅、城市維護(hù)建設(shè)稅、企業(yè)所得稅、資源稅、土地增值稅、城鎮(zhèn)土地使用稅、房產(chǎn)稅、車船稅和教育費(fèi)附加、礦產(chǎn)資源補(bǔ)償費(fèi)、排污費(fèi)等。</p> <p>小企業(yè)代扣代繳的個(gè)人所得稅等，也通過本科目核算。</p> <p>本科目應(yīng)按照應(yīng)交的稅費(fèi)項(xiàng)目進(jìn)行明細(xì)核算：</p> <p>應(yīng)交增值稅還應(yīng)當(dāng)分別“進(jìn)項(xiàng)稅額”“銷頊稅額”“出口退稅”“進(jìn)項(xiàng)稅額轉(zhuǎn)出”“已交稅金”等設(shè)置專欄。小規(guī)模納稅人只需設(shè)置“應(yīng)交增值稅”明細(xì)科目，不需要在“應(yīng)交增值稅”明細(xì)科目中設(shè)置上述專欄。</p> <p>應(yīng)交稅費(fèi)的主要賬務(wù)處理：</p> <p>其他稅種的賬務(wù)處理應(yīng)交營(yíng)業(yè)稅的主要賬務(wù)處理。</p> <p>A.小企業(yè)按照營(yíng)業(yè)額和稅法規(guī)定的稅率，計(jì)算應(yīng)繳納的營(yíng)業(yè)稅，借記“營(yíng)業(yè)稅金及附加”等科目，貸記本科目(應(yīng)交營(yíng)業(yè)稅)。</p> <p>B.出售原作為固定資產(chǎn)管理的不動(dòng)產(chǎn)應(yīng)交納的營(yíng)業(yè)稅，借記“固定資產(chǎn)清理”等科目，貸記本科目(應(yīng)交營(yíng)業(yè)稅)。</p> <p>C.繳納的營(yíng)業(yè)稅，借記本科目(應(yīng)交營(yíng)業(yè)稅)，貸記“銀行存款”科目。</p> <p>應(yīng)交城市維護(hù)建設(shè)稅和教育費(fèi)附加的主要賬務(wù)處理。</p> <p>A.小企業(yè)按照稅法規(guī)定應(yīng)交的城市維護(hù)建設(shè)稅、教育費(fèi)附加，借記“營(yíng)業(yè)稅金及附加”科目，貸記本科目(應(yīng)交城市維護(hù)建設(shè)稅、應(yīng)交教育費(fèi)附加)。</p> <p>B.繳納的城市維護(hù)建設(shè)稅和教育費(fèi)附加，借記本科目(應(yīng)交城市維護(hù)建設(shè)稅、應(yīng)交教育費(fèi)附加)，貸記“銀行存款”科目。</p> <p>應(yīng)交企業(yè)所得稅的主要賬務(wù)處理。</p> <p>A.小企業(yè)按照稅法規(guī)定應(yīng)交的企業(yè)所得稅，借記“所得稅費(fèi)用”科目，貸記本科目(應(yīng)交企業(yè)所得稅)。</p> <p>B.繳納的企業(yè)所得稅，借記本科目(應(yīng)交企業(yè)所得稅)，貸記“銀行存款”科目。</p> <p>應(yīng)交個(gè)人所得稅的主要賬務(wù)處理。</p> <p>A.小企業(yè)按照稅法規(guī)定應(yīng)代扣代繳的職工個(gè)人所得稅，借記“應(yīng)付職工薪酬”科目，貸記本科目(應(yīng)交個(gè)人所得稅)。</p> <p>B.繳納的個(gè)人所得稅，借記本科目(應(yīng)交個(gè)人所得稅)，貸記“銀行存款”科目。</p> <p>應(yīng)交資源稅的主要賬務(wù)處理。</p> <p>A.小企業(yè)銷售商品按照稅法規(guī)定應(yīng)繳納的資源稅，借記“營(yíng)業(yè)稅金及附加”科目，貸記本科目(應(yīng)交資源稅)。</p> <p>B.自產(chǎn)自用的物資應(yīng)交納的資源稅，借記“生產(chǎn)成本”科目，貸記本科目(應(yīng)交資源稅)。</p> <p>C.收購(gòu)未稅礦產(chǎn)品，按照實(shí)際支付的價(jià)款，借記“材料采購(gòu)”或“在途物資”等科目，貸記“銀行存款”等科目，按照代扣代繳的資源稅，借記“材料采購(gòu)”或“在途物資”等科目，貸記本科目(應(yīng)交資源稅)。</p> <p>D.外購(gòu)液體鹽加工固體鹽：在購(gòu)入液體鹽時(shí)，按照稅法規(guī)定所允許抵扣的資源稅，借記本科目(應(yīng)交資源稅)，按照購(gòu)買價(jià)款減去允許抵扣的資源稅后的金額，借記“材料采購(gòu)”或“在途物資”、“原材料”等科目，按照應(yīng)支付的購(gòu)買價(jià)款，貸記“銀行存款”“應(yīng)付賬款”等科目;加工成固體鹽后，在銷售時(shí)，按照銷售固體鹽應(yīng)繳納的資源稅，借記“營(yíng)業(yè)稅金及附加”科目，貸記本科目(應(yīng)交資源稅);將銷售固體鹽應(yīng)交資源稅抵扣液體鹽已交資源稅后的差額上交時(shí)，借記本科目(應(yīng)交資源稅)，貸記“銀行存款”科目。</p> <p>E.繳納的資源稅，借記本科目(應(yīng)交資源稅)，貸記“銀行存款”科目</p> <p>應(yīng)交土地增值稅的主要賬務(wù)處理。</p> <p>A.小企業(yè)轉(zhuǎn)讓土地使用權(quán)應(yīng)繳納的土地增值稅，土地使用權(quán)與地上建筑物及其附著物一并在“固定資產(chǎn)”科目核算的，借記“固定資產(chǎn)清理”科目，貸記本科目(應(yīng)交土地增值稅)。</p> <p>土地使用權(quán)在“無形資產(chǎn)”科目核算的，按照實(shí)際收到的金額，借記“銀行存款”科目，按照應(yīng)繳納的土地增值稅，貸記本科目(應(yīng)交土地增值稅)，按照已計(jì)提的累計(jì)攤銷，借記“累計(jì)攤銷”科目，按照其成本，貸記“無形資產(chǎn)”科目，按照其差額，貸記“營(yíng)業(yè)外收入——非流動(dòng)資產(chǎn)處置凈收益”科目或借記“營(yíng)業(yè)外支出——非流動(dòng)資產(chǎn)處置凈損失”科目。</p> <p>B.小企業(yè)(房地產(chǎn)開發(fā)經(jīng)營(yíng))銷售房地產(chǎn)應(yīng)交納的土地增值稅，借記“營(yíng)業(yè)稅金及附加”科目，貸記本科目(應(yīng)交土地增值稅)。</p> <p>C.繳納的土地增值稅，借記本科目(應(yīng)交土地增值稅)，貸記“銀行存款”科目。</p> <p>應(yīng)交城鎮(zhèn)土地使用稅、房產(chǎn)稅、車船稅、礦產(chǎn)資源補(bǔ)償費(fèi)、排污費(fèi)的主要賬務(wù)處理。</p> <p>A.小企業(yè)按照規(guī)定應(yīng)交納的城鎮(zhèn)土地使用稅、房產(chǎn)稅、車船稅、礦產(chǎn)資源補(bǔ)償費(fèi)、排污費(fèi)，借記“管理費(fèi)用”科目，貸記本科目(應(yīng)交城鎮(zhèn)土地使用稅、應(yīng)交房產(chǎn)稅、應(yīng)交車船稅、應(yīng)交礦產(chǎn)資源補(bǔ)償費(fèi)、應(yīng)交排污費(fèi))。</p> <p>B.繳納的城鎮(zhèn)土地使用稅、房產(chǎn)稅、車船稅、礦產(chǎn)資源補(bǔ)償費(fèi)、排污費(fèi)，借記本科目(應(yīng)交城鎮(zhèn)土地使用稅、應(yīng)交房產(chǎn)稅、應(yīng)交車船稅、應(yīng)交礦產(chǎn)資源補(bǔ)償費(fèi)、應(yīng)交排污費(fèi))，貸記“銀行存款”科目。</p> <p>小企業(yè)按照規(guī)定實(shí)行企業(yè)所得稅、增值稅、消費(fèi)稅、營(yíng)業(yè)稅等先征后返的，應(yīng)當(dāng)在實(shí)際收到返還的企業(yè)所得稅、增值稅(不含出口退稅)、消費(fèi)稅、營(yíng)業(yè)稅等時(shí)，借記“銀行存款”科目，貸記“營(yíng)業(yè)外收入”科目。</p> <p>本科目期末貸方余額</p> <p>反映小企業(yè)尚未繳納的稅費(fèi);期末如為借方余額，反映小企業(yè)多交或尚未抵扣的稅費(fèi)。</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/b28ef0724cd635c091cd7511f16946b3.jpg" style="margin: 0 auto;" alt="河南初級(jí)會(huì)計(jì)補(bǔ)助查詢?nèi)肟?></p> </ans> <div id="ks3q3bt" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">121</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評(píng)論（12）</a> <span id="j37lfwx" class="from"><time>2小時(shí)前發(fā)布</time></span> </div></div><div id="ud37ug2" class="mk" data-mkid="36"></div><div id="6rmpbfq" class="mk" data-mkid="37"></div><div class="vakm3kc" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="ywr8j7n" class="person" data-userid="free_allan"> <div id="bjdcqk7" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e043a4b9dfd7e5764c1a750b1c731a312affed94.jpg" alt=""> </div> <div id="iy8r77g" class="other idcard-triggerment"> <p class="name">就在水的一方</p> <p></p> </div> <div id="7sfy7jn" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>初級(jí)會(huì)計(jì)考試一年舉行一次，有人問初級(jí)考試成績(jī)查詢?nèi)肟谠谀模砍煽?jī)查詢流程是怎樣的？以下是小編給大家整理的一些相關(guān)內(nèi)容，大家可以一起來看一看，希望可以給大家?guī)韼椭３跫?jí)會(huì)計(jì)職稱</p> <p>初級(jí)考試成績(jī)查詢?nèi)肟谠谀模?/p> <p>初級(jí)會(huì)計(jì)考試初級(jí)查詢?nèi)肟冢?a href="/kj/50723/" target="_blank">財(cái)政部會(huì)計(jì)資格評(píng)價(jià)中心</a>。</p> <p>找到主頁(yè)左側(cè)導(dǎo)航菜單中，點(diǎn)擊“成績(jī)查詢”模塊，就可以進(jìn)入分?jǐn)?shù)查詢頁(yè)面。考生登錄分?jǐn)?shù)查詢?nèi)肟谥蟀捶謹(jǐn)?shù)查詢步驟就可以查詢到自己的分?jǐn)?shù)了?？忌樵儽救说某跫?jí)會(huì)計(jì)考試分?jǐn)?shù)時(shí)，只需要準(zhǔn)備好證件號(hào)和姓名就可以查詢。</p> <p>更多詳情請(qǐng)點(diǎn)擊</p> <p><a href="/kj/38983/" target="_blank">初級(jí)會(huì)計(jì)考試成績(jī)查詢</a>流程是怎樣的？</p> <p>第一步：打開瀏覽器，這里建議使用IE瀏覽器，進(jìn)入到“財(cái)政部會(huì)計(jì)資格評(píng)價(jià)中心”官網(wǎng);</p> <p>第二步：下拉到左下角的考試服務(wù)中，選擇“成績(jī)查詢”;</p> <p>第三步：選擇對(duì)應(yīng)年度全國(guó)<a href="/kj/57496/" target="_blank">會(huì)計(jì)專業(yè)技術(shù)資格考試成績(jī)查詢</a>(初級(jí));</p> <p>第四步：根據(jù)自己的實(shí)際情況選擇報(bào)考省市，填寫證件號(hào)、姓名和驗(yàn)證碼;</p> <p>第五步：點(diǎn)擊成績(jī)查詢，獲取自己的初級(jí)會(huì)計(jì)考試成績(jī)。</p> <p>更多詳情請(qǐng)點(diǎn)擊</p></p></ans> <div id="njdmhka" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">336</em></a> <a href="javascript:;" pagetype="1" 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