311
13
第五節(用-1-7-5)看守費 此節應載僱用看 守人之費用惟總局看守人費用不在此內 第六節(用-1-7-6)雜費 凡關於管理上一切 雜費不能歸入右列各節者應列入此節 第八目(-1-8)國外費用 凡國外工程師顧問 及採辦員之薪金又借欸公司因辦理關於鐵
路事務無論因路上何處之利便在國外所設
辦公處之費用以及國外有經驗之專家幫同
中國鐵路辦理事務或抒陳意見所需之經費 均列入此目
仙
第二款特別
凡一切醫務及衞
E-1-7-5. Watchmen–Under this head should be charged the amounts paid to watchmen, excluding those
attached to the Head Office.
E-1-7-6. Sundries–Under this head should be charged miscellaneous expenses incurred for Administration
not otherwise provided for.
E-1-8. Expenses Abroad–Under this head should be charg- ed the cost of regular salaries paid to Consulting Eng- ineers and Purchasing Agents residing out of China,
and the cost of administrative or office establishments
maintained by Loan Syndicates at their headquarters abroad for the purpose of transacting business connected with the Railway concerned, irrespective
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附註 凡付借欸公司或採辦員代購國外材 料經理費如能知其確數則須加入材料原價 內但所付經理費總數應於年報第十八表總 務費之下另行登記以便考核並應將國內與 國外購料之經理費分別登記
第九目(用-1-9)醫藥及衞生
of the Department benefited; also the cost of fees paid for professional or expert opinions or services given abroad in connection with Chinese Railways. NOTE-Commission payable to the finance corporation or other purchasing agents for services performed in purchasing stores or materials abroad, when such Commission is clearly ascertainable, should be added to the purchase price of the stores, but the total of the Commissions so paid should be recorded as a memo at the foot of Statement XVIII General Expenses, in the Annual Report. A subdivision should be made in this memo to
paid between commissions distinguish
materials purchased abroad and locally.
PART II. SPECIAL.
on
E-1-9. Medical and Sanitation-Under this head should be
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