《企业会计准则第×号─—应付项目（征求意见稿）》（以下简称为《应付项目》）规定了企业购买货物、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。我们在学习《应付项目》的过程中，发现其中有些需要改正和进一步研究的问题，下面把我们的意见提出来供大家研究 “Accounting Standards for Business Enterprises No. xx --- Items payable (Draft for Solicitation of Comments)” (hereinafter referred to as “payable item”) specifies the accounting treatment of items payable for the purchase of goods, the supply of labor services, and the issuance of bonds. During the process of studying “Coping with Projects”, we found that some of them needed to be corrected and further studied. The following comments were put forward for everyone to study.