现行铁路运输企业旧轨料作为存货进行会计核算,但在国家铁路运输企业之间无偿划转旧轨料以及旧轨料整修发生的收集、拆卸、整理和运输等整修费用的核算问题尚需探讨。 However, the accounting of the old railroad materials used as inventories by the existing railway transport enterprises, however, the accounting of the repairs such as the collection, disassembly, arrangement and transportation of the old railroad materials without the free transfer between the national railway transport enterprises and the renovation of the old railings still need to be discussed .