企业会计准则第×号─—应付项目（征求意见稿）编者按：现财政部拟定了《具体企业会计准则》（征求意见稿）将陆续由本刊转载，供读者学习、讨论，提出意见。引言１，本准则涉及企业购买货物、接受劳务供应，以及发行债券等而形成的应付项目的会计处理，包括：应付帐款、... Enterprise Accounting Standard No. × ─ ─ Payables Item (Exposure Draft) Editor’s Note: Now the Ministry of Finance drafted the “Specific Accounting Standards for Business Enterprises” (Exposure Draft) will be successively reproduced by the magazine for readers to learn, discuss and make comments. INTRODUCTION 1. This Code deals with the accounting for payables resulting from the purchase of goods, the supply of labor services, and the issue of bonds by the enterprise, including: accounts payable, ...