新颁布的《企业会计制度》（以下简称“新制度”）规定：在债务重组中，债务人以存货清偿债务的，债务人应当按照应付债务的账面价值结转，应付债务的账面价值小于用以清偿债务的存货成本、增值税销项税额和支付的相关税费合计的差额，直接计入当期营业外支出；应付债务的账面 The newly promulgated “Accounting System for Business Enterprises” (hereinafter referred to as “the new system”) stipulates that in the debt restructuring, when the debtor settles the debts in the inventory, the debtor shall carry the debts according to the book value of the debts payable, and the book value of the debts payable is less than the debts The difference between the cost of inventories of inventories, the output tax of value added tax and the related taxes and fees paid is directly recorded in the non-operating expenses of the current period; the book payable of debt