【美国铁道会计实务】曹丽顺上海.pdf
NOTES ON AMERICANRAILWAYACCOUNTING PARTI AnalysisofConstructionCost and RecordofPropertyChanges By LEE-SHUENTSAOU 曹顺 SHANGHAI THECHIAO-TUNG UNIVERSITYRESEARCHINSTITUTE
Chinese railway accountants awealthof instructiveand helpfulin-formation.Inreading this series of notes,the reader should bear in mind thatit deals with but one system,a system which is efficient in itself andworthyof intelligent studybutwhichmakesno claimtobeing perfector commendablefor wholesale
ANALYSISOFCONSTRUCTIONCOSTAND RECORDOFPROPERTYCHANGES GENERALINTRODUCTION Nature and Significance.—Arailroad begins withaperiodof con- struction,upon the conclusion of which it then passes into the hands of another staff for operation.