本文对目前几个具体的会计核算问题提出了异议并对此提出了自己的看法：在编制合并会计报表中，对长期股权投资与子公司所有者权益项目作抵销分录时“合并价差”的处理欠妥，应该作为“股权投资差额”处理；对“成本与可变现净值孰低法”在具体应用中容易导致人为地调节损益的情况表示担忧；在计算材料成本差异率时，包括还是不包括当月暂估入帐的材料问题，认为应充分体现重要性原则。 In this paper, several specific accounting problems are raised and their opinions are put forward. In the preparation of the consolidated financial statements, the “merger spreads” of the long-term equity investment and the items of the owner’s equity of the subsidiary are set off against each other. Should be dealt with as “equity investment difference”; Concerned that “the lower of the cost and the net realizable value” can easily lead to artificially adjusting the profit and loss in specific applications; when calculating the material cost variance rate, Excluding the material provisionally assessed for the current month, the principle of materiality should be fully reflected.