[美国铁道会计实务]曹丽顺上海

【美国铁道会计实务】曹丽顺上海.pdfNOTES ON AMERICANRAILWAYACCOUNTING PARTI AnalysisofConstructionCost and RecordofPropertyChanges By LEE-SHUENTSAOU 曹顺 SHANGHAI THECHIAO-TUNG UNIVERSITYRESEARCHINSTITUTEChinese 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 wholesaleANALYSISOFCONSTRUCTIONCOSTAND 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.
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