By using accounting statistics and applying the form of account,the author explored accounting of added value of railway transportation industry from two aspects of production method and distribution method,and derived related calculation formula.
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- 利用會(huì )計核算資料,采用帳戶(hù)的形式,對鐵路運輸業(yè)增加值核算,并從生產(chǎn)法和分配法兩個(gè)方面進(jìn)行了探討,推導相應計算公式。