新的铁路运输企业会计制度实施已年余，作者从业务实践中，发现它的若干会计科目——固定基金和固定基金转拨等科目、利润和利润分配等科目的使用方法，以及弥补亏损的核算方法，尚存在问题，为此做了细致的解说，并提出了改进的建议。 The new railway transport enterprise accounting system has been implemented for more than a year. From the business practice, the author discovers some accounting subjects of it - such as the transfer of fixed funds and fixed funds, the use of such items as profit and profit distribution, and making up for losses Accounting methods, there are still problems, for which a detailed explanation, and put forward suggestions for improvement.