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class='nickname'>檸檬：</span>順順利利，財(cái)源廣進(jìn)，心想事成</div> <div id="ugwemuu" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="kigew2k" class="time" data-v-645ad734>2026-03-27</div> <div id="0ciygqi" class="flex-center comment-vis" data-v-645ad734><div id="a0goemu" class="handle-list iconfont icon-comment" data-v-645ad734>評(píng)論</div> <div id="o24saii" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div> </div></div></div>  <div id="mcssk2w" class="work-content" data-v-645ad734><div id="gggeumc" class="community-header mt-30" data-v-645ad734> 推薦帖子 <div id="0eksk2c" class="slide-shadow" data-v-645ad734></div></div> <div id="ywwgggo" class="work-list" data-v-645ad734><div id="om2uckk" class="dynamic-item" data-v-645ad734> <div id="mucck2k" class="user-info flex-center"><img src="https://wx.qlogo.cn/mmhead/Mjzdia7evAzwiaSbhJ2f3PbITKt0jjK29A2ib1xicnyicIKAB7at7oJX0xg/0" alt class="head"> <div id="qo02iiy" class="name-time"><div id="0aiyowe" class="name">zz</div> <div id="2cc2aii" class="time">5分鐘前</div></div> <div id="owewwww" class="more-handle iconfont icon-more"><div id="aeusa24" class="more-list-box">         <div id="aiye2cc" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084302.html" target="_blank" class="content pl-56 text-ellipsis-3">因?qū)＠麢?quán)研發(fā)成功，研發(fā)支出科目（費(fèi)用和資本化支出）的余額在年末都已結(jié)轉(zhuǎn)，2×25年末資產(chǎn)負(fù)債表中開發(fā)支出項(xiàng)目列示金額為0。</a> <div id="meoowe0" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/02521d85aad3ba56ef09fa12db011103.png?x-oss-process=style/W300" class="list"></div>  <div id="emm2siq" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="mweuuuk" class="flex-center"><a href="/community/dynamic_3084302.html" target="_blank" class="list iconfont icon-comment">評(píng)論</a> <div id="wusas2i" class="list iconfont 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class="more-list-box">         <div id="eaiqyyy" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084215.html" target="_blank" class="content pl-56 text-ellipsis-3">加油加油加油加油</a>   <div id="0kqqigq" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="yeukskc" class="flex-center"><a href="/community/dynamic_3084215.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="owemukk" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="yeckaas" class="work-list" data-v-645ad734><div id="g2u2m4w" class="dynamic-item" data-v-645ad734> <div id="k0ig42e" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/22/37/82_avatar_middle.jpg?t=1768874793" alt class="head"> <div id="kaa22we" class="name-time"><div id="wgw0uuc" class="name">美好</div> <div id="uuk2c2k" class="time">6小時(shí)前</div></div> <div id="u20ow2k" class="more-handle iconfont icon-more"><div id="wmckkcc" class="more-list-box">         <div id="0cac4es" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084169.html" target="_blank" class="content pl-56 text-ellipsis-3">加油加油加油加油加油</a>   <div id="m2w24i2" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="mqygo0w" class="flex-center"><a href="/community/dynamic_3084169.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="e2kygoo" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="iaaiqyy" class="work-list" data-v-645ad734><div id="2oemckk" class="dynamic-item" data-v-645ad734> <div id="ky2wwee" class="user-info flex-center"><img src="http://wx.qlogo.cn/mmhead/Q3auHgzwzM5IseGeVtWsUHcw9MGGfLOceQ7qCwiay1F0vKicYEt3T9Qg/0" alt class="head"> <div id="ywm2sas" class="name-time"><div id="gccccuc" class="name">靜靜</div> <div id="ko2u2wm" class="time">7小時(shí)前</div></div> <div id="cmm2w24" class="more-handle iconfont icon-more"><div id="022eu22" class="more-list-box">         <div id="wm0gow4" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084128.html" target="_blank" class="content pl-56 text-ellipsis-3">應(yīng)預(yù)繳稅額=（全部?jī)r(jià)款和價(jià)外費(fèi)用-不動(dòng)產(chǎn)購置原價(jià)或取得不動(dòng)產(chǎn)時(shí)的作價(jià)）÷（1+5%）×5%=（3600-2000）÷（1+5%）×5%=76.19（萬元）。</a> <div id="02a42uc" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/5609f630eed9a2ea648a3d312db209d5.png?x-oss-process=style/W300" class="list"></div>  <div id="oeck0mu" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="u2ckass" class="flex-center"><a href="/community/dynamic_3084128.html" target="_blank" class="list iconfont icon-comment">評(píng)論</a> <div id="aiqgooy" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="gowwwua" class="work-list" data-v-645ad734><div id="ca2weks" class="dynamic-item" data-v-645ad734> <div id="u2k2saa" class="user-info flex-center"><img src="http://wx.qlogo.cn/mmhead/Q3auHgzwzM55LaPd4uWz0XicVDZnLLdtwGvbibuLrl4ibp7KgRjUd5ic2g/0" alt class="head"> <div id="24wu2c2" class="name-time"><div id="siwmmck" class="name">兩小只</div> <div id="iiqqy0w" class="time">7小時(shí)前</div></div> <div id="a2yoweo" class="more-handle iconfont icon-more"><div id="qqgggo2" class="more-list-box">         <div id="s22emm2" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084123.html" target="_blank" class="content pl-56 text-ellipsis-3">打卡打卡打卡</a>   <div id="s02ck2k" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="ksiqyyy" class="flex-center"><a href="/community/dynamic_3084123.html" target="_blank" class="list iconfont icon-comment">評(píng)論</a> <div id="ecssiyy" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="koweeuu" class="work-list" data-v-645ad734><div id="k2eucmc" class="dynamic-item" data-v-645ad734> <div id="wuucsk0" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/75/64/21_avatar_middle.jpg?t=1651203351" alt class="head"> <div id="ecksaiq" class="name-time"><div id="wgemuue" class="name">369503436</div> <div id="usiq0im" class="time">7小時(shí)前</div></div> <div id="2wm4ggo" class="more-handle iconfont icon-more"><div id="wm22uum" class="more-list-box">         <div id="0gmcc2k" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084119.html" target="_blank" class="content pl-56 text-ellipsis-3">加油啊加油啊加油啊加油</a>   <div id="ssai2g2" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="gecksks" class="flex-center"><a href="/community/dynamic_3084119.html" target="_blank" class="list iconfont icon-comment">評(píng)論</a> <div id="qiyyo2w" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="02oooww" class="work-list" data-v-645ad734><div id="iqq2c2q" class="dynamic-item" data-v-645ad734> <div id="2a2meem" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/01/85/75_avatar_middle.jpg?t=1657158146" alt class="head"> <div id="0ukssai" class="name-time"><div id="kygooog" class="name">?馨嘫??亭?</div> <div id="2wuumkc" class="time">8小時(shí)前</div></div> <div id="goemuu2" class="more-handle iconfont icon-more"><div id="aemckks" class="more-list-box">         <div id="c0qyo2u" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084109.html" target="_blank" class="content pl-56 text-ellipsis-3">加油加油加油</a>   <div id="kuksai0" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="osaaqqe" class="flex-center"><a href="/community/dynamic_3084109.html" target="_blank" class="list iconfont icon-comment">評(píng)論</a> <div id="a22mkkc" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="ai24qg2" class="work-list" data-v-645ad734><div id="goeemeu" class="dynamic-item" data-v-645ad734> <div id="ww2kck4" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/86/17/83_avatar_middle.jpg?t=1651217779" alt class="head"> <div id="0uk2ask" class="name-time"><div id="0sywwww" class="name">追尋的秋天</div> <div id="iqq2ogo" class="time">8小時(shí)前</div></div> <div id="qo2aaiq" class="more-handle iconfont icon-more"><div id="e2caiqq" class="more-list-box">         <div id="s2iyygy" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084102.html" target="_blank" class="content pl-56 text-ellipsis-3">這個(gè)兩提都看不懂</a>   <div id="02aks2c" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="cwumu2u" class="flex-center"><a href="/community/dynamic_3084102.html" target="_blank" class="list iconfont icon-comment">評(píng)論</a> <div id="0gmcusk" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="yqeee0c" class="work-list" data-v-645ad734><div id="wucssks" class="dynamic-item" data-v-645ad734> <div id="0yom4em" class="user-info flex-center"><img src="https://wx.qlogo.cn/mmhead/r48cSSlr7jhCXo1nrI2iccrCCJY3MLdRen8wLGMNgEWhd4Sdr2cl9OQ/0" alt class="head"> <div id="gmm2wu4" class="name-time"><div id="2k24024" class="name">A琴Julia zhu</div> <div id="ccsqiqq" class="time">8小時(shí)前</div></div> <div id="mmemewe" class="more-handle iconfont icon-more"><div id="aiiyggq" class="more-list-box">         <div id="ks2eee2" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084088.html" target="_blank" class="content pl-56 text-ellipsis-3">國(guó)際稅收的基本原則是：?jiǎn)我徽n稅原則、受益原則和國(guó)際稅收中性原則。</a> <div id="e2k4kks" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/c6ebb512d01e8eaf19c2490048bc02ad.png?x-oss-process=style/W300" class="list"></div>  <div id="emuu2ee" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="siygyg0" class="flex-center"><a href="/community/dynamic_3084088.html" target="_blank" class="list iconfont icon-comment">評(píng)論</a> <div id="wiyygqi" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="o2yweio" class="work-list" data-v-645ad734><div id="ygwmuuu" class="dynamic-item" data-v-645ad734> <div id="owwe2i2" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/97/56/05_avatar_middle.jpg?t=1651204127" alt class="head"> <div id="uksksa0" class="name-time"><div id="222gg2k" class="name">逢考必過</div> <div id="g2242mm" class="time">9小時(shí)前</div></div> <div id="asaa0cs" class="more-handle iconfont icon-more"><div id="2syggwe" class="more-list-box">         <div id="ciggg22" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084067.html" target="_blank" class="content pl-56 text-ellipsis-3">逢考必過，逢考必過，逢考必過，逢考必過</a>   <div id="uc22gow" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="ksiyyy2" class="flex-center"><a href="/community/dynamic_3084067.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="km2yoog" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="wqy2c42" class="work-list" data-v-645ad734><div id="egwec22" class="dynamic-item" data-v-645ad734> <div id="c2ow2yg" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/51/94/76_avatar_middle.jpg?t=1651216719" alt class="head"> <div id="ugwwowe" class="name-time"><div id="ewu2e2u" class="name">梔藍(lán)</div> <div id="uqqoooe" class="time">9小時(shí)前</div></div> <div id="g2gggoy" class="more-handle iconfont icon-more"><div id="qai2w2a" class="more-list-box">         <div id="ooemem2" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084057.html" target="_blank" class="content pl-56 text-ellipsis-3">666666666</a>   <div id="uc2iqgo" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="y2aaq2i" class="flex-center"><a href="/community/dynamic_3084057.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="isiy22y" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="yaiqq2y" class="work-list" data-v-645ad734><div id="2cy2gem" class="dynamic-item" data-v-645ad734> <div id="ogyywwg" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/89/43/57_avatar_middle.jpg?t=1746415412" alt class="head"> <div id="wewms2q" class="name-time"><div id="ooeusak" class="name">美伶吶~</div> <div id="yss2aqy" class="time">9小時(shí)前</div></div> <div id="gyygoo2" class="more-handle iconfont icon-more"><div id="uwww2go" class="more-list-box">         <div id="ew42aai" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084054.html" target="_blank" class="content pl-56 text-ellipsis-3">打卡打卡打卡</a> <div id="mqyqgoe" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/81383052c9a25efa3ebab31e446f58bd.jpg?x-oss-process=style/W300" class="list"></div>  <div id="eowowwe" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="w2ccucm" class="flex-center"><a href="/community/dynamic_3084054.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="o222aa2" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="8o4c422" class="work-list" data-v-645ad734><div id="eaqq22i" class="dynamic-item" data-v-645ad734> <div id="64gwwmm" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/79/24/36_avatar_middle.jpg?t=1714900908" alt class="head"> <div id="yucu0me" class="name-time"><div id="u2qgg42" class="name">10792436-小彬哥</div> <div id="kcgowwm" class="time">9小時(shí)前</div></div> <div id="mcgg2ii" class="more-handle iconfont icon-more"><div id="6k2wwwe" class="more-list-box">         <div id="wmccc2k" class="more-list">舉報(bào)</div> </div></div> </div> <a href="/community/dynamic_3084051.html" target="_blank" class="content pl-56 text-ellipsis-3">學(xué)習(xí)打卡加油加油加油加油加油</a>   <div id="64wemw2" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=57" class="where-community"> 稅務(wù)師考試交流圈 </a> <div id="cckkssa" class="flex-center"><a href="/community/dynamic_3084051.html" target="_blank" class="list iconfont icon-comment">評(píng)論</a> <div id="6yoeeew" class="list iconfont icon-heart1">首贊</div></div></div></div></div></div></div> <div id="ioweuck" class="right-community" data-v-645ad734><div id="kaygwoo" class="head" data-v-645ad734><img width="100%" height="100%" src="https://al3.acc5.com/e52ccee9e9175b2ca2e7982b31d7ed10.png" alt data-v-645ad734></div> <div id="aiyyg2o" class="info" data-v-645ad734><div id="iygo0iq" class="name text-ellipsis" data-v-645ad734>稅務(wù)師考試交流圈</div> <div title="稅務(wù)師考試交流，一起努力學(xué)習(xí)！" class="intro text-ellipsis-2" data-v-645ad734>稅務(wù)師考試交流，一起努力學(xué)習(xí)！</div> <div id="mmcck2k" class="follow-btn iconfont icon-add ban-select" data-v-645ad734>加入</div></div></div></div></div> <div id="o2ukkku" class="right-float-ball ban-select not-left-ball" data-v-645ad734><div id="q2eew2u" class="list iconfont iconicon_fabu"></div><div id="mcsaiqa" class="list iconfont iconicon_shuaxin"></div><div id="emuccsc" class="list iconfont iconicon_zhiding1-"></div></div> <div id="k2a2c2u" class="edit-wrok-box hide" data-v-645ad734><div id="kokk0ee" class="main-body"><div id="2mkss2y" class="header flex-center"><span>寫作業(yè)</span></div> <div id="qqqggyy" class="content"><div id="gowwemw" class="textarea-box"><textarea placeholder="寫20字以上的內(nèi)容和配圖，有機(jī)會(huì)被評(píng)為熱門帖子，走心原創(chuàng)更容易被其他同學(xué)點(diǎn)贊哦" maxLength="1000" class="edit-textarea"></textarea> <span title="請(qǐng)輸入要發(fā)布的內(nèi)容哦~" class="textarea-num ban-select">(0/1000)</span></div></div>  <div id="a2wwewo" class="handle-box flex-center-between ban-select"><div id="4wme2o2" class="handle-icon flex-center"><div id="2uu2aa2" class="iconfont icon-face"><div id="mek2ckc" class="select-face-box"><div id="kaiiiqy" class="emjio-list"><img src="https://al3.acc5.com/051c3134a67ccb9107e12c46c047b236.png" alt></div><div id="82qyygy" class="emjio-list"><img src="https://al3.acc5.com/6cdcf6903264948197b17218f4384e60.png" alt></div><div id="cki0ai2" class="emjio-list"><img src="https://al3.acc5.com/99c71f021b58eef26d5ec2a78f864df8.png" alt></div><div id="2oecai2" class="emjio-list"><img src="https://al3.acc5.com/200bffbeab1992e6739d41402399497f.png" alt></div><div id="0qog2i2" class="emjio-list"><img 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