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通知 中国工商出版社面向社会招募广告代理 - 北京代理记账

通知 中国工商出版社面向社会招募广告代理

2021-10-25上一篇 ： |下一篇 ：

从4月9日开始征求意见，到7月16日正式发布，解释1号历经三个月修改终于公布了。小编发现，解释1号的最终稿与之前的征求意见稿差异还是挺大的。删除了原来的关于党费、代管的团费的处理意见，删除了“因事业单位规模较小或业务单一等原因难以拆分业务活动费用和单位管理费用的，可以不单独设置“单位管理费用”科目，“单位管理费用”科目所规定的核算内容一并在“业务活动费用”科目核算。”的表述。关于暂收，暂付的处理原来提出的待处理收入，待处理支出也消失了。其他还增加、修改了很多内容，详情请见原文。（正式稿中变化部分用红字标注）

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