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民國三年十月二十二日統一鐵路會計委員會在 交通部開會經全體表决贊同左列之議案
議案 按照本會簡章第九條茲將擬訂之營業 用款分類則例及其格式正式議决詳請部長核 定施行
統一鐵路會計委員會詳為議决營業用款分類 則例請
會長葉恭綽 副會長王景春 顧問 亞當士
訂員 陳福頤 韓德森 陳振家
會員會廣勷 陳同壽 任傳榜 劉景山 葉瑞棻 孫遜 黃贊熈
米杜敦 白克納 李懋勛 石琛盧葉 白良
COMMISSION ON THE UNIFICATION OF RAILWAY ACCOUNTS AND STATISTICS,
PEKING.
At a regular meeting of the Commission on the Unification of Railway Accounts and Statistics, held at its office in Peking on the 22nd day of October, 1914, it was
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RESOLVED that, according to Article 9 of the Regulations of this Commission, the "Classification of Operating Expenses with Forms and General Rules, be presented to the Minister of Communications for promulgation.
CHAIRMAN Hon. Kung-Chao Yih
VICE-CHAIRMAN Dr. Ching-Chun Wang
ADVISER Dr. Henry C. Adams
ADVISORY MEMBERS
F. Y. Chen
W. Henderson
T. K. Tcheng
H. Middleton H. Brickner H. C. Lee
T. Cheu
A. Louillet
B. Bellion
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MEMBERS
K. S. Tsang
J. T. Zhen
C. P. Yin
C. S. Liu
Souen-Souen
S. F. Yıh
Y. C. Whang
鑒核頒行事按營業用款分類總分六項每項復分 目節節之下其細者更分條詳列支出各款各 有歸納其目的蓋欲使當事人員對於經手各款 各負責任以節糜費而廣效用故工資工料不歸 納於一節薪水公費以及辦公處費用皆分別登 記不但可擦節奢費於事前且使各路於所管同 一之部分孰優孰奢有所比較至折舊一項吾國 鐵路會計素不登記允宜格外注意本會對於此
Sketch Translation.
Commission on the Unification of
Railway Accounts and Statistics, Peking, 20th November, 1914.
H. E. LIANG TUN-YEN,
Minister of Communications,
PEKING.
YOUR EXCELLENCY :-
We have the honor to present for consideration and promulgation the Classification of Operating Expenses which needs to reach the Railways at an early date so as to enable them to adopt it by January 1st, 1915. The other Accounts and forms, etc. are under translation and will be presented for consideration and sanction as soon as possible.
In preparing these classifications, the Commission has given careful attention to the existing conditions in China and the experience and scientific investigation of other countries. With
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