303
六折舊
甲 凡營業用款項下所出折舊之數應由另帳 收入此帳名為折舊準備帳倘此項準備之 現金分別提出另行保管則此項現金應列 入折舊現欸帳
乙 凡車輛廢退無用時其原來價值應由資本 帳第十五項(車輛)收入一面將該車輛 所賸殘廢之價值除去外其餘之數由 折舊準備目下出帳其殘廢之價値當歸材 料帳或他項相當之懸記帳暫時登記以
6. Depreciation :
»
on
(a) The debits raised against “ Operating Expenses account of depreciation should be credited to an account to be called "Depreciation Reserve." When cash is set aside and placed in the hands of a trustee to cover such a reserve, the amounts so treated should be placed in an account to be
called the “ Depreciation Fund."
(1) When rolling-stock is retired the original cost must be credited to Capital Account under the head "C-15" and the amount less the scrap value debited to “Depreciation Reserve.” Pending clearance in cash or otherwise the scrap value may
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清結現金或他種結束辦法至於購買新車 補-
舊數時此項新車價由資本帳第十 五項(車輛)支出個廢退車輛之原來價 値與新購車輛之價值有何差異毋論昂賤 其差異之數歸擴-
或改良項下計算 丙如鐵路建築帳業經結束以後則折舊之數 即由盈虧帳支出以免重開建築帳倘鐵路 已有普通準備帳則此欵應歸該帳列銷~ 面撥歸折舊準備帳收入
be debited to "Stores" or any other suitable suspense account. When new rolling-stock in replacement of that retired is purchased, the amount involved should be debited to Capital Account under the head "C-15." Any difference in value between the cost of the orginal and new rolling-stock should be treated as an "Addition or Betterment
is reduced.
even if the value
(c) In the case of railways for which the construction accounts have already been closed, arrear charges for de- preciation should be debited to Profit and Loss Account" so as to avoid reopening the construction accounts. In the case of railways which already have a "general reserve" the arrears should be charged to that account and transferred to "Deprecia- tion Reserve."
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