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资料三:往来款清理台账|Excel 表头,直接新建表格录入

当前时间： 2026-08-06 00:16:38 分类：办公文件 评论(0)
资料三:往来款清理台账|Excel 表头,直接新建表格录入
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往来款项清理台账（金税四期风控专用）

台账配套填写指引👇

高风险往来识别

✅ 股东、法人长期大额其他应收款（跨年不归还）✅ 预收账款挂账超过 12 个月✅ 无合同、无业务支撑的往来资金✅ 与经营范围无关的对公、对私往来清理方式参考

① 归还资金；

② 确认收入 / 成本；

③ 签订正式借款协议；

④ 债务重组；

⑤ 坏账履行核销手续

金税四期风险提示

系统自动抓取往来长期挂账数据，是税务重点预警指标。

序号
往来科目（其他应收 / 其他应付 / 应收 / 应付 / 预收 / 预付）
往来单位 / 个人名称
统一社会信用代码 / 身份证号
款项形成日期
账面余额
款项性质（借款 / 货款 / 保证金 / 暂收款 / 股东往来）
合同编号
预计清理日期
是否关联方
风险等级（低 / 中 / 高）
风险说明
清理方案
经办人
完成状态
备注
示例 1
其他应收款
张三（股东）
身份证号
2025-11-10
350000.00
股东无息借款
无
2026-12-31
是
高
股东长期借款，存在视同分红个税风险
年底前归还或签订借款协议计息
财务李某
进行中

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基本 文件 流程 错误 SQL 调试
  1. 请求信息 : 2026-08-06 22:15:35 HTTP/1.1 GET : https://www.yeyulingfeng.com/a/893023.html
  2. 运行时间 : 0.082252s [ 吞吐率：12.16req/s ] 内存消耗：4,594.73kb 文件加载：145
  3. 缓存信息 : 0 reads,0 writes
  4. 会话信息 : SESSION_ID=9ac77660960637f33e416be6665d42d9
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  1. CONNECT:[ UseTime:0.000480s ] mysql:host=127.0.0.1;port=3306;dbname=wenku;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000683s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000282s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000278s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000604s ]
  6. SELECT * FROM `set` [ RunTime:0.000238s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000710s ]
  8. SELECT * FROM `article` WHERE `id` = 893023 LIMIT 1 [ RunTime:0.000570s ]
  9. UPDATE `article` SET `lasttime` = 1786025735 WHERE `id` = 893023 [ RunTime:0.001485s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000273s ]
  11. SELECT * FROM `article` WHERE `id` < 893023 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000523s ]
  12. SELECT * FROM `article` WHERE `id` > 893023 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000425s ]
  13. SELECT * FROM `article` WHERE `id` < 893023 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000829s ]
  14. SELECT * FROM `article` WHERE `id` < 893023 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001008s ]
  15. SELECT * FROM `article` WHERE `id` < 893023 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.001080s ]
0.083764s