293
幾現狀瞭然將來之盈虧亦可以預測無待著 龜綜之統一會計之實行事關重大斷非一二年 間所能告成至統一會計之效用與時俱進來 路線日增會計日繁而會計統一效用亦因之而 愈增茲謹將所提名辦法繕就華英法三國文字 詳請頒布施行俾在路人員奉行無替路幸甚 所陳各節是否有當伏乞
鑒核此詳
交通總長
of these parties the Government may have something that tells the real gains and the actual costs of the operation, as well as to know not only what obtains now but also what is bound to come in the future. In SO far as such a system as uniform railway accounting takes years to realize tangible results and since experience shows that the usefulness of it grows as time and the railway net spreads, it is hoped that effective and continued steps
will be taken to ensure its enforcement.
We have the honor to be,
Yours obediently,
KUNG-CHAO YIH, Chairman.
CHING-CHUN WANG, Vice-Chairman.
[ 16 ]
引言
本則例係由統一鐵路會計委員會議決該會訂
員會員係由交通部會計職員及國有各鐵路總會
計組織而成該會於民國二年至三年開議多次所
訂各項皆根據各國學術上經驗上研究所得並參
酌中國情形審議定其要義已叙明於上列詳文
之中前經部核定通飭各路運辦在案倘於條目界
INTRODUCTORY LETTER.
Ministry of Communications,
Department of Railway
Accounts and Statistics,
Peking, December 10th, 1914.
To the Directors and Officers in Charge of
Railway Accounts and Statistics :
This Classification is based upon the recommendations of the Commission on the Unification of Railway Accounts and Statistics, the members of which included the Accounting Officers of the
Ministry of Communications and the Chief Accountants of the Government Railways. In making its recommendation, that Commission gave careful consideration to the existing conditions
[ 17 ]