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3
第七月(-1-7) 其他
第一節 (用-1-7-1) 保險費 凡每年所交火 險費以及渡船保險費均列入此若局內 自行保險則將作為保險準備金之數列入 此節
第二節 (用-1-7-2) 廣告費 凡廣告代辦員 之費用印刷招貼或發行行車時間表及交 運貨者發行之傳單費等報紙雜誌刊登行 車時刻招攬客貨之廣告費捐助市集賽會 及其相類之費並他種費用意在招致客貨 或關於啟導人民使知交通便利之益者均 列入此節
E-1-7. Miscellaneous :-
E-1-7-1. Insurance-Under this head should be charged premiums paid against fire risks; also premiums paid for the insurance of flotillas, etc. In case of selfinsurance there should be charged against this head the amount of allowance made for the creation
of an insurance reserve. E-1-7-2. Advertising-Under this head should be charged the expenses of advertising agents; the cost of printing, publishing, and distributing passenger time tables and notices to shippers for general distribution; advertising in newspapers or periodicals for the purpose of giving information respecting the move- ments of trains or for securing traffic; contributions to fairs, expositions and the like, and all other expenses designed to attract traffic or to educate the public to the use of transportation facilities.
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第三節(用-1-7-3) 材料損失 凡在此列支 之材料損失僅限於本項(-1)所有各處存 儲備用之材料其中包括材料變賣之損失 材料朽廢無用或遺失之損失例如點查材 料時核得遺失之數及在路輸送時所損 失者均列入此節
註解 關於運輸時之材料參考歲計帳第十九項 雜項支出
第四節(用-i-7-4)材料運費 凡在本路綫上 所運本局公用之材料而其費應列在(用-1) 總務費內者所有運費水脚均列入此節
E-1-7-3. Loss on Stores - Under this head should be charged only losses on stores stocked for the use of Depart- ments or offices charged under this Main Head, (E-1): such losses to include losses on stores sold, become obsolete, unserviceable or lost in whatever way. For example, deficiencies found in taking stock and losses in transit on the home line will be charged to this head.
NOTE-For stores in transit, see also I-19,
E-1-7-4• Curriage of Stores–Under this head should be charged all freight debits incurred on home line for stores or materials used by any of the offices or services whose expenses are charged under "E-1 GENERAL EXPENSES ".
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