对《新会计制度》中几个问题的商榷

新会计制度已颁布实施二年多，广大会计人员在学习中却逐步发现了新制度存在的一些问题。本文主要从盘盈固定资产的计价、现金流量表补充资料项目的说明、购买不准备随时变现的债券时购买费用的会计处理、受托代销商品在资产负债券列示、在建工程领用库存商品的会计处理、应付账款入账价值的确认等六个方面来讨论新制度存在的一些问题，以求会计制度的正确与完善。

Some Points in New Accounting System

The new accounting system has been put into effect for more than two years, and accountants come to find out some problems in it. This paper lays out these problems in the hope of perfecting the accounting system. The problems mentioned are: the evaluation of fixed asset overage, the illustration of the supplementary items in the statement of cash flows, the accounting conduct of the cost in purchasing the stable debenture, the display of fiduciary merchandise on consignment in balance sheet, the accounting conduct of the merchandise inventory of the construction in progress, and the determination of entry price of accounts.