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LMMTabDialog

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 [
{
"id": "1",
"image_name": [
"itd1_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>不同的财务报表类型，利润表中“本期金额/本期数/本月金额”填写方法如下：\n1、小企业会计准则：填写本期（即本季度）的发生额，例如第二季度填写“4-6月份累计”；\n2、企业会计制度：填写本期（即本季度）的发生额，例如第二季度填写“4-6月份累计”；\n3、一般企业会计准则：填写从年初到本期期末的累计发生额，例如第二季度填写“1-6月份累计”。已执行和未执行新准则，填写规则是一样的，只是表中明细科目有所差异。</rk>\n<image>\n中，企业执行企业会计准则，利润表中本期金额是否只填写4到6月的发生额？"
},
{
"id": "2",
"image_name": [
"itd2_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>参照《企业所得税法实施条例》第六十条, \n如果企业购买小轿车价值10万元以上，可以按照4年计提折旧，《企业会计准则第4号—固定资产》第十五条，小轿车净残值为不含税原值的3%计算。每年的折旧按照以下公式计算：\n固定资产原值（不含税） = 累计折旧+净残值 ， 累计折旧 = 每年折旧金额 x 折旧年限。\n</rk>\n<image>\n中，企业购入的小汽车折旧年限为4年，净残值为不含税原值的3%， 则 企业购入的小汽车每年的月折旧额是多少？"
},
{
"id": "3",
"image_name": [
"itd3_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>印花税计算时，应纳税额=计税金额*税率</rk>\n<image>\n中应纳税额4120.82计算正确吗？"
},
{
"id": "4",
"image_name": [
"itd4_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>在增值税发票上，税额=金额*税率</rk>\n<image>\n中，企业收到一张融资性售后回租租金发票，发票上的税额160.69是如何计算出来的？"
},
{
"id": "5",
"image_name": [
"itd5_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>固定资产折旧时，若选择平均年限法，固定资产月折旧额=资产原值*（1-残值率）/预计使用月数</rk>\n<image>\n中采用平均年限法，月折旧额775.83是如何计算的？"
},
{
"id": "6",
"image_name": [
"itd6_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>小规模纳税人适用的增值税及附加税费申报表主表中，第22行应纳税额合计=本期应纳税额-本期应纳税额减征额（16行-18行）或核定应纳税额-本期应纳税额减征额（17行-18行）</rk>\n企业是小规模纳税人，<image>\n中黄框里的应纳税额合计826.43是如何得出的？"
},
{
"id": "7",
"image_name": [
"itd7_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，方框勾选的人员李帅的社保及公积金本期合计是多少？"
},
{
"id": "8",
"image_name": [
"itd8_1.jpg",
"itd8_2.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n与<image>\n中，季末资产总额数据是否一致？"
},
{
"id": "9",
"image_name": [
"itd9_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中营业收入本年累计，申报表与财务账数据相差是多少？"
},
{
"id": "10",
"image_name": [
"itd10_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>税额=金额*税率</rk>\n<image>\n中，第6行农产品收购发票或者销售发票对应的税率是多少？"
},
{
"id": "11",
"image_name": [
"itd11_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，本期无票销售收入价税合计总额是多少？"
},
{
"id": "12",
"image_name": [
"itd12_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>增值税及附加税费申报表中，第18行实际抵扣税额应取第17行应抵扣税额合计和第11行销项税额孰小值</rk>\n<image>\n中，第18行实际抵扣税额本月数53311.77是怎么确定的？"
},
{
"id": "13",
"image_name": [
"itd13_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>个人所得税经营所得纳税申报表（A表）中，利润总额等于收入总额减去成本费用</rk>\n<image>\n中利润信息部分，“利润总额”是怎么计算的？"
},
{
"id": "14",
"image_name": [
"itd14_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>1、城建税应纳税额=(实际缴纳增值税+消费税)*适用税率*（1-减征比例）\n2、城建税适用税率：税率按纳税人所在地分别规定为：市区7%，县城和镇5%，乡村1%。\n3、增值税小规模纳税人、小型微利企业和个体工商户可以在50%的税额幅度内减征资源税、城市维护建设税、房产税、城镇土地使用税、印花税（不含证券交易印花税）、耕地占用税和教育费附加、地方教育附加。</rk>\n<image>\n中，企业本期无消费税，且企业为小型微利企业，“城市维护建设税本期应补（退）税额”为2.98，该企业城建税税率是多少？"
},
{
"id": "15",
"image_name": [
"itd15_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中2024-06的本月合计余额和2024-05的本月合计余额变化值是多少？"
},
{
"id": "16",
"image_name": [
"itd16_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，计税方式为“一般计税”，且开票日期为2024-06-27的发票，价税合计总额为多少？"
},
{
"id": "17",
"image_name": [
"itd17_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，4、5、6月份总计应补（退）税额为多少？"
},
{
"id": "18",
"image_name": [
"itd18_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>资产负债表需遵循：资产=负债+所有者权益</rk>\n<image>\n中，期末余额是否满足资产=负债+所有者权益？"
},
{
"id": "19",
"image_name": [
"itd19_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，负债和所有者权益（或股东权益）合计计算是否正确"
},
{
"id": "20",
"image_name": [
"itd20_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，该企业税款缴纳总额为多少？"
},
{
"id": "21",
"image_name": [
"itd21_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>税额=金额*税率</rk>\n<image>\n中，购/销方名称为益通数科科技股份有限公司的发票税率是多少？"
},
{
"id": "22",
"image_name": [
"itd22_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>印花税计算时，应纳税额=计税金额*税率</rk>\n<image>\n中，应纳税额计算是否正确？"
},
{
"id": "23",
"image_name": [
"itd23_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，财政拨款收入“截止上个月本年累计数为多少？"
},
{
"id": "24",
"image_name": [
"itd24_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，这7人收入合计为多少？"
},
{
"id": "25",
"image_name": [
"itd25_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>毛利率=（营业收入-营业成本）/营业收入</rk>\n<image>\n中，根据营业收入和营业成本本年累计金额，企业毛利率是多少？"
},
{
"id": "26",
"image_name": [
"itd26_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>核定应纳税额=核定销售额*核定税率</rk>\n<image>\n中，根据核定销售额330000.00和核定应纳税额9900.00的数据，该企业核定税率是多少？"
},
{
"id": "27",
"image_name": [
"itd27_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中借方金额总和和贷方金额是否相等？"
},
{
"id": "28",
"image_name": [
"itd28_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n价税合计金额是多少？"
},
{
"id": "29",
"image_name": [
"itd29_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n买卖合同对应的印花税应纳税额计算是否正确？"
},
{
"id": "30",
"image_name": [
"itd30_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n施工内容中，筑炉和焊接部分建安/施工费合计金额为多少？"
},
{
"id": "31",
"image_name": [
"itd31_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n第18行本期应补（退）费额本月（期）数中，减征比例是多少？"
},
{
"id": "32",
"image_name": [
"itd32_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，应补（退）税额本期数财务账与申报表数据是否核对一致？"
},
{
"id": "33",
"image_name": [
"itd33_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，利润分配-未分配利润2024年6月本年累计余额与2024年1月期初余额相比，下降了多少？"
},
{
"id": "34",
"image_name": [
"itd34_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，油墨*桃红项目税额是否正确？"
},
{
"id": "35",
"image_name": [
"itd35_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n库存明细账中，单据类型为采购入库单的入库本月合计金额是多少？"
},
{
"id": "36",
"image_name": [
"itd36_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>企业取得的增值税普通发票，若计入成本费用相关科目\n借：管理费用/销售费用等 价税合计金额\n贷：应付账款/银行存款等 价税合计金额</rk>\n企业收到销售产品运输过程中发生的<image>\n，应如何记账？"
},
{
"id": "37",
"image_name": [
"itd37_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>农产品涉及减免税政策，若开具免税发票，税率处显示“免税”，税额显示为0</rk>\n<image>\n中价税合计金额是否正确？"
},
{
"id": "38",
"image_name": [
"itd38_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>应交税费科目为负债类科目，贷方表示增加，借方表示减少，期末余额为期初余额借/贷方加上（本期发生额贷方-本期发生额借方），若金额为正数，则数值计入贷方期末余额，反之则计入借方期末余额</rk>\n<image>\n中，2221应交税费借方期末余额429302.76计算是否有误"
},
{
"id": "39",
"image_name": [
"itd39_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>银行存款科目为资产类科目，借方表示增加，贷方表示减少，期末余额为期初余额借/贷方加上（本期发生额借方减去本期发生额贷方），若金额为正数，则数值计入借方期末余额，反之则计入贷方期末余额</rk>\n<image>\n中，1002银行存款期末余额借方87255951.62计算是否正确？"
},
{
"id": "40",
"image_name": [
"itd40_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>不含税价*（1+税率）=含税价</rk>\n<image>\n中，名称为“高清会议摄像头”的设备，税率是多少？"
},
{
"id": "41",
"image_name": [
"itd41_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中借方金额总和和贷方金额是否相等？"
},
{
"id": "42",
"image_name": [
"itd42_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，未分配利润年初余额到期末余额下降了多少？"
},
{
"id": "43",
"image_name": [
"itd43_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中存货本月余额金额合计3773424.52计算是否正确？"
},
{
"id": "44",
"image_name": [
"itd44_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中库存商品本年累计借方余额31199.46计算是否正确？"
},
{
"id": "45",
"image_name": [
"itd45_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>在记账凭证中，红字为负数，代表红冲</rk>\n<image>\n中借方金额总和和贷方金额是否相等？"
},
{
"id": "46",
"image_name": [
"itd46_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>在科目余额表中，资产合计为科目编码“1”开头的科目名称的借/贷方一级科目累加值，如1002、1122、1123，1122-00001为二级科目，已包含在一级科目中，因此在计算总额时无需重复相加</rk>\n<image>\n中，资产合计期初余额借方314574.42是如何计算得出的？"
},
{
"id": "47",
"image_name": [
"itd47_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>在科目余额表中，库存现金为资产类科目，借方表示增加，贷方表示减少</rk>\n<image>\n中，库存现金期末余额与期初余额的变动值是多少？"
},
{
"id": "48",
"image_name": [
"itd48_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>可分配的财产金额=剩余财产金额*持有清算企业权益性投资比例</rk>\n<image>\n中，股东名称为杨帆分配的财产金额是多少？"
},
{
"id": "49",
"image_name": [
"itd49_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>销售毛利率=销售毛利/销售收入=（销售收入-销售成本）/销售收入</rk>\n<image>\n中，存货合计项销售毛利率100%是如何计算得出的？"
},
{
"id": "50",
"image_name": [
"itd50_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，序号1至序号3对应的实缴（退）金额合计为多少？"
},
{
"id": "51",
"image_name": [
"itd51_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，税额23.01是如何计算的？"
},
{
"id": "52",
"image_name": [
"itd52_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，总价1660.00美元计算是否正确？"
},
{
"id": "53",
"image_name": [
"itd53_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>平均年限法下，月折旧额=资产原值*（1-残值率）/预计使用月数</rk>\n<image>\n中，已知资产名称为“展示厅钢琴”，原值为2587.5，预计使用月数36，折旧方法为平均年限法，残值率为5%，则月折旧额是多少？"
},
{
"id": "54",
"image_name": [
"itd54_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>对于增值税专用发票，根据实际业务计入相关科目，会计分录为：\n借：库存商品/销售费用/制造费用等（具体业务）——不含税金额\n 应交税费-应交增值税（进项税额）——税额\n贷：银行存款/应付账款等——价税合计金额</rk>\n收到<image>\n，该项销售产品过程中发生的运输服务如何做会计分录？"
},
{
"id": "55",
"image_name": [
"itd55_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>现金流量表中，现金流净额=现金流入量-现金流出量</rk>\n<image>\n中，第7行经营活动产生的现金流量净额-783185.21计算是否准确？"
},
{
"id": "56",
"image_name": [
"itd56_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，借方金额总和和贷方金额是否相等？"
},
{
"id": "57",
"image_name": [
"itd57_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，对方账号名称为“钟六秀”，且客户附言为“日常报销费用”，所对应的账户余额为多少"
},
{
"id": "58",
"image_name": [
"itd58_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，方向为“收入”的收入金额列合计值为多少？"
},
{
"id": "59",
"image_name": [
"itd59_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，标签为“1405库存商品-00004 货柜”对应的金额为多少？"
},
{
"id": "60",
"image_name": [
"itd60_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中借方金额总和和贷方金额是否相等？"
},
{
"id": "61",
"image_name": [
"itd61_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，累计发生额借方和贷方差额是多少？"
},
{
"id": "62",
"image_name": [
"itd62_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，行次为33的应付账款期末余额比年初余额增加了多少？"
},
{
"id": "63",
"image_name": [
"itd63_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，征收项目为“失业保险费”且费率为0.7%对应的缴费人数为几人？"
},
{
"id": "64",
"image_name": [
"itd64_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>应缴费额=缴费基数*缴费费率</rk>\n<image>\n中，姓名为赵磊的人员，应缴费额计算是否正确？"
},
{
"id": "65",
"image_name": [
"itd65_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，税额合计为1.07，计算是否正确？"
},
{
"id": "66",
"image_name": [
"itd66_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n核对结果不相符的营业收入中，本年累计申报表数据与财务账数据差额有多少"
},
{
"id": "67",
"image_name": [
"itd67_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>从农业生产者购入农产品并取得免税的增值税电子普通发票的，可以计算抵扣进项税额，可抵扣的进项税额计算方式为金额*9%</rk>\n<image>\n为从农业生产者购入免税苗木的增值税电子普通发票，应如何计算可抵扣进项税额？"
},
{
"id": "68",
"image_name": [
"itd68_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，税种为印花税的税款所属期起止时间为哪个区间？"
},
{
"id": "69",
"image_name": [
"itd69_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>在记账凭证中，红字为负数，代表红冲</rk>\n<image>\n中，借方合计金额是否为-302.04"
},
{
"id": "70",
"image_name": [
"itd70_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n，开具该张红字增值税专用发票信息表编号为多少？"
},
{
"id": "71",
"image_name": [
"itd71_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，项目十二、应纳税额金额4687.75是如何计算得出的？"
},
{
"id": "72",
"image_name": [
"itd72_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，发票种类为数电票（专票）的价税合计金额是多少"
},
{
"id": "73",
"image_name": [
"itd73_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中所示收据金额合计是多少？"
},
{
"id": "74",
"image_name": [
"itd74_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>适用“企业会计制度”的企业财务报表季报的填写规则：\n1、资产负债表：\n年初数：上年年末数\n期末数：本季末科目余额\n2、利润表：\n本期数：指本季度数据（如第一季度填写1-3月的累计数）；\n本年累计数：填写年初到本期期末的累计发生额。\n上年实际数:上年同期数\n3、现金流量表：填写年初到本期期末的累计发生额。</rk>\n<image>\n中“金额”栏应填写4至6月数，还是1至6月数？"
},
{
"id": "75",
"image_name": [
"itd75_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，发票类别为增值税普通发票涉及几种不同税率？"
},
{
"id": "76",
"image_name": [
"itd76_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，该企业属于“增值税附税”的征收项目及税率或单位税额分别是多少？"
},
{
"id": "77",
"image_name": [
"itd77_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，客户编号为yzt0105的企业，对应销项-非作废发票的税率是多少"
},
{
"id": "78",
"image_name": [
"itd78_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，货币资金期末余额与年初余额相比，是增加还是减少？"
},
{
"id": "79",
"image_name": [
"itd79_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>1、根据《财政部 税务总局关于实施小微企业普惠性税收减免政策的通知》(财税〔2019〕13号)规定，从业人数和资产总额指标，应按企业全年的季度平均值确定。具体计算公式如下：\n季度平均值=（季初值+季末值）/2\n全年季度平均值=全年各季度平均值之和/季度数\n2、小型微利企业的资产总额应在5000万以内</rk>\n根据<image>\n中信息，截止二季度数据该企业资产总额是否符合享受小型微利企业的标准？"
},
{
"id": "80",
"image_name": [
"itd80_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，税款所属期是二季度吗"
},
{
"id": "81",
"image_name": [
"itd81_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>小规模纳税人销售自己使用过的固定资产（动产），自2023年1月1日至2027年12月31日，可以减按1%征收率缴纳增值税。\n含税价=不含税价*（1+税率/征收率）</rk>\n企业为小规模纳税人，向个人销售二手车并开具发票，<image>\n中车价合计金额为15000元，企业应缴纳的增值税税额是多少？"
},
{
"id": "82",
"image_name": [
"itd82_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，本期认证相符且本期申报抵扣的税额是多少"
},
{
"id": "83",
"image_name": [
"itd83_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>在科目余额表中，未分配利润作为所有者权益类科目，借方表示增加，贷方表示减少</rk>\n根据<image>\n中信息，未分配利润期末余额是正数还是负数"
},
{
"id": "84",
"image_name": [
"itd84_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，入库金额计算是否正确"
},
{
"id": "85",
"image_name": [
"itd85_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>库存现金属于资产类科目，借方表示增加，贷方表示减少</rk>\n<image>\n中，库存现金贷方金额7007.00，是支出还是收入"
},
{
"id": "86",
"image_name": [
"itd86_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，货物及劳务收入项下，增值税专用发票不含税销售额本期数是多少"
},
{
"id": "87",
"image_name": [
"itd87_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，应征增值税不含税销售额（3%征收率）本期数合计为多少？"
},
{
"id": "88",
"image_name": [
"itd88_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>1、根据《财政部 税务总局关于实施小微企业普惠性税收减免政策的通知》(财税〔2019〕13号)规定，从业人数和资产总额指标，应按企业全年的季度平均值确定。具体计算公式如下：\n季度平均值等于季初值与季末值之和再除以2\n全年季度平均值等于全年各季度平均值之和除以季度数\n2、小型微利企业的资产总额应在5000万以内</rk>\n<image>\n中，二季度季末资产总额5326.79，是否已经不符合小型微利企业对于资产总额的要求？"
},
{
"id": "89",
"image_name": [
"itd89_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中借方金额总和和贷方金额是否相等？"
},
{
"id": "90",
"image_name": [
"itd90_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中借方金额和贷方金额差额为多少"
},
{
"id": "91",
"image_name": [
"itd91_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中应纳税额250是如何计算的？"
},
{
"id": "92",
"image_name": [
"itd92_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，张锡洪本次应补/退税额是多少"
},
{
"id": "93",
"image_name": [
"itd93_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，增值税其他现代服务的征收率是多少"
},
{
"id": "94",
"image_name": [
"itd94_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>毛利率=（营业收入-营业成本）/营业收入</rk>\n根据<image>\n本年累计金额，该企业毛利率是多少"
},
{
"id": "95",
"image_name": [
"itd95_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中（四）免税销售额最后一列数值是多少？"
},
{
"id": "96",
"image_name": [
"itd96_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，该企业的纳税人识别号是多少？"
},
{
"id": "97",
"image_name": [
"itd97_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，货物及劳务对应的24行次本期应补（退）税额4524.38是如何计算的"
},
{
"id": "98",
"image_name": [
"itd98_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n减税项目中，本期实际抵减税额合计为多少？"
},
{
"id": "99",
"image_name": [
"itd99_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>利润总额=营业收入-营业成本</rk>\n<image>\n中，利润总额计算是否正确"
},
{
"id": "100",
"image_name": [
"itd100_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>在会计科目体系中，银行存款为资产类科目，借方表示增加，贷方表示减少</rk>\n<image>\n中，银行存款借方记300.01，是减少300.01吗"
},
{
"id": "101",
"image_name": [
"itd101_1.jpg",
"itd101_2.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n为资产可变现价值或交易价格明细，填写<image>\n时，提示“剩余财产计算”部分数据有误，应如何修改？"
},
{
"id": "102",
"image_name": [
"itd102_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>税额=不含税金额*税率</rk>\n<image>\n中，拍卖车辆时我企业是按照多少税率缴纳增值税的？"
},
{
"id": "103",
"image_name": [
"itd103_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>企业取得土地使用权、房屋所有权按规定缴纳的契税，计入所取得土地使用权（无形资产）或房屋所有权（固定资产）的成本中。\n账务处理可以参考：\n借：无形资产/固定资产\n贷：银行存款</rk>\n我8月购买了土地需要缴纳契税，<image>\n中是当时没算契税做的账，这笔契税需要如何做账？"
},
{
"id": "104",
"image_name": [
"itd104_1.jpg",
"itd104_2.jpg"
],
"qa_type": [
"table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk></rk>\n问题一：企业是房地产公司，有预缴增值税，<image>\n红框处第32行负数表示什么？"
},
{
"id": "105",
"image_name": [
"itd105_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"table_based_qa"
],
"question": "<rk>从农业生产者处购买的农产品，且农业生产者销售的自产农产品免征增值税，取得的免税发票可以计算抵扣进项税额。\n计算方法是以农产品销售发票或收购发票上注明的农产品买价和9%的扣除率计算进项税额。</rk>\n问题一：企业收到了36万农产品免税发票符合计算抵扣要求，<image>\n中有效抵扣税额32400.00算的对不对？"
},
{
"id": "106",
"image_name": [
"itd106_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，开票日期为8月1日的数电票价税合计总额是多少？"
},
{
"id": "107",
"image_name": [
"itd107_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n红框中，本期征税项目为6%税率的销售额合计为多少？"
},
{
"id": "108",
"image_name": [
"itd108_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>应收账款属于资产类科目，借方代表增加，贷方代表减少。\n应收账款负数应重分类至预收账款。</rk>\n<image>\n红框中，应收账款明细为“曾玉珍”的，期末借方余额-12100.00应如何重分类？"
},
{
"id": "109",
"image_name": [
"itd109_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>个人所得税计算时，应纳税额 = 应纳所得税额 * 税率 - 速算扣除数\n应补（退）税额=应纳税额-减免税额-已扣缴税额</rk>\n<image>\n为我企业7月份两名员工的个税申报记录部分信息，当月应补（退）税额分别是多少？"
},
{
"id": "110",
"image_name": [
"itd110_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk>开具不动产租赁数电票时，必须录入【产权证书/不动产权证号】（若没有证书填写无）、【面积单位】、【不动产地址】、【租赁期起止】、【跨地（市）标志】特定信息。</rk>\n我们是商城，我们需要往外开具不动产租赁的发票，但是我们没有产权正书/不动产权证号，<image>\n中下面产权证书号这里要如何填？"
},
{
"id": "111",
"image_name": [
"itd111_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>平均年限法下，月折旧额=资产原值*（1-残值率）/预计使用月数</rk>\n<image>\n中红框的固定资产月折旧额是多少？"
},
{
"id": "112",
"image_name": [
"itd112_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk>“应交税费——应交增值税”科目有借方余额，表示月末进项大于销项，不需要交纳增值税，无需账务处理。</rk>\n问题一：<image>\n中显示应交税费科目8月明细，月末是否需要结转？"
},
{
"id": "113",
"image_name": [
"itd113_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中这笔交易是美元对人民币，人民币金额是多少？"
},
{
"id": "114",
"image_name": [
"itd114_1.jpg",
"itd114_2.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n8月库存余额中，圈出的存货雪碧只显示了数量，单价与金额均未显示，7月<image>\n上有一笔存货雪碧的冲回，请问在<image>\n中存货雪碧对应的金额是多少？"
},
{
"id": "115",
"image_name": [
"itd115_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk>固定资产净值=固定资产原值-累计折旧</rk>\n<image>\n中红框中“保时捷车辆”资产原值是多少？"
},
{
"id": "116",
"image_name": [
"itd116_1.jpg",
"itd116_2.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中红框中分录与图<image>\n中分录是否对应的上？"
},
{
"id": "117",
"image_name": [
"itd117_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，截止7月本年累计收入是多少？"
},
{
"id": "118",
"image_name": [
"itd118_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk>应纳税额=不含税销售额*征收率/税率</rk>\n<image>\n中，本期应纳税额是多少？"
},
{
"id": "119",
"image_name": [
"itd119_1.jpg",
"itd119_2.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>平均年限法下，月折旧额=资产原值*（1-残值率）/预计使用月数</rk>\n结合<image>\n和<image>\n，挖掘机HD820与其他固定资产采用的折旧方法一样，挖掘机HD820的资产原值是多少？"
},
{
"id": "120",
"image_name": [
"itd120_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，销项（应纳）税额算的不对吗？"
},
{
"id": "121",
"image_name": [
"itd121_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>销售收入-销售成本=销售利润</rk>\n<image>\n中，红框的销售收入是多少？"
},
{
"id": "122",
"image_name": [
"itd122_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>一般纳税人销售货物基本税率为13%，劳务为6%，小规模纳税人按照3%或者减按1%征收率</rk>\n<image>\n中，这家电子设备销售企业是一般纳税人还是小规模？"
},
{
"id": "123",
"image_name": [
"itd123_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"table_based_qa",
"table_based_qa"
],
"question": "<rk>价税合计金额=不含税金额*（1+税率）</rk>\n问题一：<image>\n中，税率为6%的发票价税合计总额是多少？"
},
{
"id": "124",
"image_name": [
"itd124_1.jpg",
"itd124_2.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"table_based_qa"
],
"question": "<rk>价税合计金额=不含税金额+税额</rk>\n问题一：<image>\n中，无票销售收入价税合计总额是多少？"
},
{
"id": "125",
"image_name": [
"itd125_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>增值税应纳税额=销项税额-进项税额</rk>\n<image>\n中，增值税应纳税额是多少？"
},
{
"id": "126",
"image_name": [
"itd126_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，2024-08价税合计总额是多少？"
},
{
"id": "127",
"image_name": [
"itd127_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，能看出我企业的税率是多少吗？"
},
{
"id": "128",
"image_name": [
"itd128_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，发票税额合计是多少？"
},
{
"id": "129",
"image_name": [
"itd129_1.jpg"
],
"qa_type": [
"table_based_qa",
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，7月制造费用未结转金额是多少？"
},
{
"id": "130",
"image_name": [
"itd130_1.jpg"
],
"qa_type": [
"table_based_qa",
"table_based_qa",
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，本月编码1403-01208的材料金额总额是多少？"
},
{
"id": "131",
"image_name": [
"itd131_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk>库存现金和银行存款为资产类科目，借方表示增加，贷方表示减少。</rk>\n<image>\n中，库存现金期末余额是多少？"
},
{
"id": "132",
"image_name": [
"itd132_1.jpg",
"itd132_2.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk>科目余额表中，本期期初余额为上一期科目余额表期末余额。</rk>\n<image>\n为上一期科目余额表，<image>\n为这一期科目余额表，其中红框里的应收账款-南京海青科技有限公司数填的对吗？"
},
{
"id": "133",
"image_name": [
"itd133_1.jpg",
"itd133_2.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>科目余额表中，本期期初余额为上一期科目余额表期末余额。</rk>\n<image>\n为上一期科目余额表，<image>\n为这一期科目余额表，其中红框里的应收账款-中国电子科技集团第三十六研究所数填的对吗？"
},
{
"id": "134",
"image_name": [
"itd134_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中借贷方是否平衡？"
},
{
"id": "135",
"image_name": [
"itd135_1.jpg"
],
"qa_type": [
"table_based_qa",
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk></rk>\n问题一：<image>\n中，销方名称为广东晶东贸易有限公司的发票价税合计金额是多少？"
},
{
"id": "136",
"image_name": [
"itd136_1.jpg",
"itd136_2.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"table_based_qa",
"table_based_qa"
],
"question": "<rk>税额/不含税金额=税率</rk>\n<image>\n中，这张通行费发票税率是多少？"
},
{
"id": "137",
"image_name": [
"itd137_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，这张发票价税合计金额是多少？"
},
{
"id": "138",
"image_name": [
"itd138_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，企业收到1%税率的发票价税合计金额是多少？"
},
{
"id": "139",
"image_name": [
"itd139_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk>小规模纳税人增值税征收率为3%或1%。</rk>\n<image>\n中，销售方是否为小规模纳税人？"
},
{
"id": "140",
"image_name": [
"itd140_1.jpg",
"itd140_2.jpg",
"itd140_3.jpg"
],
"qa_type": [
"table_based_qa",
"table_based_qa",
"table_based_qa"
],
"question": "<rk></rk>\n我企业收到<image>\n、<image>\n两张发票，计入福利费，合计金额是多少？"
},
{
"id": "141",
"image_name": [
"itd141_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，我公司承担的社保成本合计是多少？"
},
{
"id": "142",
"image_name": [
"itd142_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>增值税应纳税额=销项税额-进项税额</rk>\n<image>\n中，应纳税额是多少？"
},
{
"id": "143",
"image_name": [
"itd143_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>应纳工会经费=计税（费）依据*税（费）率</rk>\n<image>\n中，本期应纳工会经费是多少？"
},
{
"id": "144",
"image_name": [
"itd144_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，应发工资3000-4000范围内的人员应发工资合计是多少？"
},
{
"id": "145",
"image_name": [
"itd145_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，应纳税额合计是多少？"
},
{
"id": "146",
"image_name": [
"itd146_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，如果本期进项税额转出额正确的话，异常凭证转出进项税额计算是否正确？"
},
{
"id": "147",
"image_name": [
"itd147_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>资产总额=负债合计+所有者权益合计</rk>\n<image>\n中，资产总额是多少？"
},
{
"id": "148",
"image_name": [
"itd148_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>税额=金额*税率</rk>\n<image>\n中，税额计算的是否正确？"
},
{
"id": "149",
"image_name": [
"itd149_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，工资低于10000元的有几人？"
},
{
"id": "150",
"image_name": [
"itd150_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>分录借贷平衡：借方金额=贷方金额</rk>\n<image>\n中，分录是否借贷平衡"
},
{
"id": "151",
"image_name": [
"itd151_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>与销售不挂钩且与经营无关的政府补助，计入营业外收入</rk>\n<image>\n中，该项奖金计入什么科目？"
},
{
"id": "152",
"image_name": [
"itd152_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk>税率=进项税额/购买不含税价款</rk>\n<image>\n中，购入的购袋式过滤器对应的增值税税率是多少？"
},
{
"id": "153",
"image_name": [
"itd153_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，2024年上半年工伤保险合计金额是多少？"
},
{
"id": "154",
"image_name": [
"itd154_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>员工报销的旅客运输发票，可按照9%税率抵扣增值税。可抵扣的进行税额=车票票价*9%</rk>\n<image>\n中，员工报销的汽车客票，可按什么税率抵扣增值税？"
},
{
"id": "155",
"image_name": [
"itd155_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>本年累计变动金额=期末余额-上年年末余额</rk>\n<image>\n中，本年交易性金融资产累计变动金额是多少？"
},
{
"id": "156",
"image_name": [
"itd156_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>已入账的进项税额，因发票被红冲，账上需要做进项税额转出</rk>\n<image>\n中，收到的发票已入账，现在发票状态显已红冲，对应的进项税额账务上怎么处理？"
},
{
"id": "157",
"image_name": [
"itd157_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，7月申报了多少税额的印花税？"
},
{
"id": "158",
"image_name": [
"itd158_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk>税额=不含税金额*税率</rk>\n<image>\n中，申报数据中机动车销售发票税率是多少？"
},
{
"id": "159",
"image_name": [
"itd159_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>税额=不含税金额*税率</rk>\n根据<image>\n，不含税价格是多少？"
},
{
"id": "160",
"image_name": [
"itd160_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n根据库存商品记录，上个月库存商品库存数量200，根据<image>\n中本月出库数据，企业本月库存商品金额余额是多少？"
},
{
"id": "161",
"image_name": [
"itd161_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>银行存款属于资产类科目，借方表示增加，贷方表示减少。</rk>\n根据<image>\n中发放工资会计凭证，企业银行存款减少了多少钱？"
},
{
"id": "162",
"image_name": [
"itd162_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>工资薪金个税起征点为5000元。\n个人所得税综合所得应纳税额 =（工资薪金所得 －“五险一金”－扣除数）×适用税率－速算扣除数</rk>\n<image>\n中，邹文霞未填报专项附加扣除项，2024年是否缴纳过工资薪金个税？"
},
{
"id": "163",
"image_name": [
"itd163_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>工资薪金个税起征点为5000元。</rk>\n<image>\n中，张松元2024年是否缴纳过工资薪金个税？"
},
{
"id": "164",
"image_name": [
"itd164_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk>税率=税额/不含税销售额</rk>\n<image>\n中，销售额为150222.02对应的申报中，税率是多少？"
},
{
"id": "165",
"image_name": [
"itd165_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>留抵税额=应抵扣税额-实际抵扣税额</rk>\n结合<image>\n中应抵扣税额和实际抵扣税额，企业本期产生留抵税额是多少？"
},
{
"id": "166",
"image_name": [
"itd166_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>应收账款为资产类科目，借方表示增加，贷方表示减少。</rk>\n<image>\n中红框应收账款余额表示什么意思？"
},
{
"id": "167",
"image_name": [
"itd167_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，负债是增加了还是减少了？"
},
{
"id": "168",
"image_name": [
"itd168_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中企业是季度申报还是月度申报？"
},
{
"id": "169",
"image_name": [
"itd169_1.jpg"
],
"qa_type": [
"text_and_table_based_qa",
"text_and_table_based_qa",
"table_based_qa"
],
"question": "<rk>年应税收入超过500万的是一般纳税人。</rk>\n<image>\n中企业是小规模纳税人还是一般纳税人？"
},
{
"id": "170",
"image_name": [
"itd170_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，生产领料未结转金额是多少？"
},
{
"id": "171",
"image_name": [
"itd171_1.jpg",
"itd171_2.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n和<image>\n，本月结存金额是否对得上？"
},
{
"id": "172",
"image_name": [
"itd172_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，实发工资金额合计是多少"
},
{
"id": "173",
"image_name": [
"itd173_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，本次个税合计是多少？"
},
{
"id": "174",
"image_name": [
"itd174_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，税额标准是多少？"
},
{
"id": "175",
"image_name": [
"itd175_1.jpg"
],
"qa_type": [
"text_and_table_based_qa"
],
"question": "<rk>城镇土地使用税计税依据=实际占用的土地面积÷12×申报月份数。</rk>\n根据<image>\n中信息，本季度申报城镇土地使用税计税依据是多少？"
},
{
"id": "176",
"image_name": [
"itd176_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，红框中3人累计收入额合计是多少？"
},
{
"id": "177",
"image_name": [
"itd177_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，勾选的三人收入合计是多少？"
},
{
"id": "178",
"image_name": [
"itd178_1.jpg",
"itd178_2.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中红框为系统中期末账户余额，<image>\n中红框为我自己表中期末账户余额，两者差额是多少？"
},
{
"id": "179",
"image_name": [
"itd179_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，计提工资已结转金额是多少？"
},
{
"id": "180",
"image_name": [
"itd180_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，政府补助收入期末余额如何填？"
},
{
"id": "181",
"image_name": [
"itd181_1.jpg"
],
"qa_type": [
"table_based_qa",
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，增值税税额是多少？"
},
{
"id": "182",
"image_name": [
"itd182_1.jpg"
],
"qa_type": [
"table_based_qa",
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，合计税额是多少？"
},
{
"id": "183",
"image_name": [
"itd183_1.jpg"
],
"qa_type": [
"table_based_qa",
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，合计税额是多少？"
},
{
"id": "184",
"image_name": [
"itd184_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，勾选项支出金额合计是多少？"
},
{
"id": "185",
"image_name": [
"itd185_1.jpg"
],
"qa_type": [
"table_based_qa",
"text_and_table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n中信息，勾选项的税率是多少？"
},
{
"id": "186",
"image_name": [
"itd186_1.jpg"
],
"qa_type": [
"table_based_qa",
"table_based_qa",
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n信息，勾选项可抵扣税额合计是多少？"
},
{
"id": "187",
"image_name": [
"itd187_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n勾选项运输货物名称是什么？"
},
{
"id": "188",
"image_name": [
"itd188_1.jpg"
],
"qa_type": [
"table_based_qa",
"table_based_qa",
"table_based_qa"
],
"question": "<rk></rk>\n根据<image>\n信息，勾选员工的社保合计是多少？"
},
{
"id": "189",
"image_name": [
"itd189_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，勾选的员工一共有几名？"
},
{
"id": "190",
"image_name": [
"itd190_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，勾选单位的应缴费额总合计是多少？"
},
{
"id": "191",
"image_name": [
"itd191_1.jpg"
],
"qa_type": [
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，勾选项的已结转金额合计是多少？"
},
{
"id": "192",
"image_name": [
"itd192_1.jpg"
],
"qa_type": [
"table_based_qa",
"table_based_qa"
],
"question": "<rk></rk>\n<image>\n中，勾选项一共有几项？"
}
]