文章提出了列车冠名权和铁路广告媒体使用权无形资产概念 ,指出其在铁路运输财务管理方面目前还存在账务组织混乱的状况 ,因此应对其进行科学的会计处理。文章研究了列车冠名权和铁路广告媒体使用权的价值计量方法、使用权取得的核算、使用权摊销的核算、使用权冲销的核算 The article puts forward the concept of train naming rights and the right to use railroad advertising media, and points out that there is still a mess of accounting organization in railway finance management. Therefore, scientific accounting should be dealt with. This paper studies the method of value measurement of the right of using the railway naming rights and the railway advertising media, the accounting of the right to use, the amortization of the right to use, the calculation of the right to write-off