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alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/b77ddb4b2a26ec44d21320d29b1aa8cd.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/4c7186958cd74b0b07129c2380f157cb.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/00483faaf38152601cd4271acc13b09a.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/ad2eaae3aaec6b1c11320e813de6f51f.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/fa3b7147052ef9588a1a3c29a3ec0185.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/6c470cc4ecd3fb22ec878bc30e3dddd1.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img 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src="https://al3.acc5.com/faa0d8e87d81933819fbba222815a929.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/2bc458bdaa9bf8b79b7693451ed7381f.png" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="emjio-list" data-v-645ad734><img src="https://al3.acc5.com/3fccf1b8b8fea37c0caf9c4b5b7ee1ae.png" alt data-v-645ad734></div></div></div></div> <div id="g1z3zd8bz4p" class="send-comment ban-select" data-v-645ad734>評論</div></div></div> <div id="g1z3zd8bz4p" class="comment-list mt-10" data-v-645ad734></div>  <div id="g1z3zd8bz4p" class="work-content" data-v-645ad734><div id="g1z3zd8bz4p" class="community-header mt-30" data-v-645ad734> 推薦帖子 <div id="g1z3zd8bz4p" class="slide-shadow" data-v-645ad734></div></div> <div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/018/79/50/91_avatar_middle.jpg?t=2026050219" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">必過初級</div> <div id="g1z3zd8bz4p" class="time">2分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064343.html" target="_blank" class="content pl-56 text-ellipsis-3">居民納稅人綜合所得匯算清繳時的應納稅所得額</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/8d7222b638bfe7bb9b0da0cd6c7b961e.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064343.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="http://wx.qlogo.cn/mmhead/GBoLppKOoQwwCFoUzUMYyDjQV26gwQKibRCicP85AAh8VymPH8nNM1hMkaqHrNnkxZ3dAZrzjy" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">星辰</div> <div id="g1z3zd8bz4p" class="time">3分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064342.html" target="_blank" class="content pl-56 text-ellipsis-3">選項ACD表述正確，不符合題意； <br />選項B表述錯誤，對既銷售金銀首飾，又銷售非金銀首飾的經營單位，劃分不清楚或者不能分別核算的，要區分在什么銷售環節：（1）在生產環節銷售的，一律從高適用稅率征收消費稅；（2）在零售環節銷售的，一律按金銀首飾征收消費稅。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/663aa7ad7e980ea3d93b74542ada3e5e.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064342.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/017/22/85/23_avatar_middle.jpg?t=2026050219" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">自信的咖啡豆</div> <div id="g1z3zd8bz4p" class="time">7分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div 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<div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064329.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/017/22/85/23_avatar_middle.jpg?t=2026050219" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">自信的咖啡豆</div> <div id="g1z3zd8bz4p" class="time">29分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064326.html" target="_blank" class="content pl-56 text-ellipsis-3">財務計劃不屬于會計檔案</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img 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<div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064320.html" target="_blank" class="content pl-56 text-ellipsis-3">權益為債，金融為股</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064320.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">51分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064317.html" target="_blank" class="content pl-56 text-ellipsis-3">電子商業匯票貼現必須記載：貼出人名稱；貼入人名稱；貼現日期；貼現類型；貼現利率；實付金額；貼出人簽章。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/e11a9c552bf4702f7ce856f2715c9bcb.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064317.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">53分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064315.html" target="_blank" class="content pl-56 text-ellipsis-3">選項A，銀行承兌匯票的出票人或持票人向銀行提示承兌時，銀行的信貸部門負責按照有關規定和審批程序，對出票人的資格、資信、購銷合同和匯票記載的內容進行認真審查；選項B，對資信良好的企業申請電子商業匯票承兌的，金融機構可通過審查合同、發票等材料的影印件，企業電子簽名的方式，對電子商業匯票的真實交易關系和債權債務關系進行在線審核；選項C，符合規定和承兌條件的，承兌銀行應與出票人簽訂承兌協議；選項D，銀行承兌匯票的承兌銀行，應按票面金額的一定比例向出票人收取手續費，銀行承兌匯票手續費為市場調節價。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/fcecc6ff7fcfcae1abf6fd5245b9fa4d.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064315.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">54分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064314.html" target="_blank" class="content pl-56 text-ellipsis-3">選項A，申請開立基本建設資金專用存款賬戶應出具主管部門批文；選項B，甲公司開立基本存款賬戶實行備案制，未取得開戶許可證，開立專用存款賬戶應出具企業基本存款賬戶編號；選項C，基本建設資金賬戶需要支取現金的，應在開戶時報中國人民銀行當地分支行批準；選項D，企業開立專用存款賬戶實行備案制，開戶銀行應向中國人民銀行當地分支行備案。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/bbf737af8977ba4c915804cd62a99184.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064314.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">55分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064313.html" target="_blank" class="content pl-56 text-ellipsis-3">選項A，企業銀行結算賬戶自開立之日即可辦理收付款業務；選項C，企業開立基本存款賬戶、臨時存款賬戶取消核準制，實行備案制，不再頒發開戶許可證；選項D，開立銀行結算賬戶時，銀行應與存款人簽訂銀行結算賬戶管理協議，明確雙方的權利與義務。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/3b6e5b3a6856d532e062987d9af69441.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064313.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">56分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064312.html" target="_blank" class="content pl-56 text-ellipsis-3">納稅人到外縣（市）銷售或者委托外縣（市）代銷自產應稅消費品的，于應稅消費品銷售后，向機構所在地（A市）或者居住地稅務機關申報納稅。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/7c94eec8c1d8ee4ade819623bf2579e1.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064312.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">57分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064311.html" target="_blank" class="content pl-56 text-ellipsis-3">會計工作的社會監督，主要是指由注冊會計師及其所在的會計師事務所等中介機構接受委托，依法對單位的經濟活動進行審計，出具審計報告，發表審計意見的一種監督制度。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/f2b3dc72dcae815f0de72911d46ba365.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064311.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="http://wx.qlogo.cn/mmhead/UsichrXlnR9IYucZuTfjgaSxPn42BpvVWjxv5C5I9FZujN16B6YfApQ/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">劉長林</div> <div id="g1z3zd8bz4p" class="time">57分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064310.html" target="_blank" class="content pl-56 text-ellipsis-3">現金支票不可以辦委托收款</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3064310.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/36/94/97_avatar_middle.jpg?t=1651217653" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">夢語</div> <div id="g1z3zd8bz4p" class="time">57分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3064309.html" target="_blank" class="content pl-56 text-ellipsis-3">根據社保法的相關規定，工傷保險費全部由用人單位繳納，職工不必繳納。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/c4df21b50047e7468f1afc1ec1564443.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=53" class="where-community"> 初級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a 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