369 3
上材料分處一切管理費照下列各節分配 之
第一節(用-1-5-1) 薪俸 所有關於材料處之 各種費用與本項第二目第一節相同者均 列入此
第二節(用-1-5-2) 公費 所有關於材料處之 各種費用與本項第二目第二節相同者均 列入此節
第三節 (用-1-5-3) 辦公室費用 所有關於材 料處之各種費用與本項第二目第三節及
for the administration of the Stores Department
and Departmental Stores of the Line.
E-1-5-1. Salaries-Under this head should be charged all expenses similar to those specified under the head “E-I-2-2” so far as they pertain to
“Stores”.
E-1-5-2. Allowances—Under this head should be charg-
ed all expenses similar to those specified under the head “ E-I-2-2 " so far as they pertain
to “Stores”.
E-1-5-3. Office Expenses–Under this head should be charged all expenses similar to those specified
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第四節相同者均列入此
附註 總會計應置一材料總帳將所有存 儲各處之材料逐一登入
第六月(用-1-6)總局費用 凡總局傢具之購換 修理及增添費之不能專歸一處者及總局房 屋導熱發光取水防備火險保管房屋費及 公用書籍地圖指南書及其他相類物件之購 置費以及遞信費電話費及其他相類之費公 用報紙購置費房屋通氣與遮蔽日光之設備 及建築費均列入此目
under the heads “E-1-2-3” and “E-I-2-4” so far as they pertain to "Stores".
NOTE-A General Stores Account should be kept by the Chief Accountant to include all stores wherever situated.
E-I-6. Head Office Expenses–Under this head should be charged the cost of repairs, replacements or additions to furniture required for the Head Office, which cannot be specifically allocated to any one Depart- ment, and expenses and supplies incident to heating, lighting, water, fire prevention and care of the head offices; cost of service conveyances; cost of books, maps, directories and the like when purchased for general use; cost of messenger service, telephones and the like, subscriptions for newspapers and periodicals for general use; also the cost of structures and appliances for ventilation and for protecting the building from the sun.
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