Similar to the branch current method, for a circuit composed of a linear two-terminal resistor and an independent current source, the branch voltage can also be used as a variable to establish the circuit equation. Based on the 2b equation, we substitute the VCR equation i=Gu of the resistor element into the KCL equation, convert the branch current into the branch voltage, and obtain n-1 KCL equations with branch voltage as a variable. Adding the original b-n+1 KVL equations, we can form b circuit equations with branch voltage as a variable. This set of equations is called the branch voltage method equation. For a circuit composed of a linear two-terminal resistor and an independent current source, we can use the circuit observation method to directly list these b equations. After solving the equations to obtain the branch voltages, we can use Ohm\'s law i=Gu to find the current of each resistor.
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