《企业会计制度》负债类设有专项应付款科目，该科目核算企业接受国家拨入的具有专门用途的拨款，如专项用于技术改造、技术研究等，以及从其他来源取得的款项。但由于专项应付款的会计核算在具体应用中不统一，容易造成会计信息在一定程度上的失真。下面笔者就专项应付款核算 The “Accounting System for Business Enterprises” debt class has a special payable account which accounts for the earmarked funds allocated by the State to enterprises accepted by the state, such as those earmarked for technical renovation, technical studies, and other sources. However, due to the special accounting of accounts payable in the specific application is not uniform, easily lead to a certain degree of distortion of accounting information. The following author should pay the special accounting