CO129-485 - Governor Sir Stubbs - 1924 [8-12] — Page 304

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一此項分類則例以漢英法三種文字公布惟在國

文名詞未經確定以前暫以英文為標準其餘兩 種作為譯文

會計體例或其一部分以資與往年比較

一自民國四年一月一日起各路營業用欸會計均

須按照所則例分類界說辦理

一各路於所頒分類原定各節之下得自行酌量再 行詳細分條以不失所頒分類則例之統系為限 所添各條應先詳部由鐵路會計司存案 一此項分類則例施行後六個月內除篷用此項則 例外路局認為必要時得繼續併用該路原有之

IT IS FURTHER ORDERED, That the above named Classification of Operating Expenses be promulgated in Chinese, English and French, but pending the standardization of technical terms in Chinese, the English version shall, until otherwise ordered, be accepted as the standard class fication while the other versions are to be interpretations.

IT IS FURTHER ORDERED, That any railway may further sub- divide any sub-heads, Provided that such sub-divisions do not impair the integrity of the accounts hereby prescribed, and a copy of such sub-divisions be first filed in the Department of Railway Accounts and Statistics.

IT IS FURTHER ORDERED, That in order that the basis of com- parison with previous years be not destroyed, any such Railway may during the six months from the time that the said Classification becomes effective, keep and maintain, in addition to the operating

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一各路局長對於此項分類則例之實行應負完全

責任

以上各節仰照辦並知照所屬各員一體遵照切

切此飭

附營業用欸分類則例

expense accounts hereby prescribed, such portion or portions of its present accounts with respect to operating expense items as may be deemed desirable by any such railway for the purpose of such comparison.

IT IS FURTHER ORDERED, That beginning with January 1st, 1915, all the Operating Expense accounts of the Chinese Railways shall be kept according to the rules, classification, and definitions embodied in the above named Classification of Operating Expenses.

IT IS FURTHER ORDERED, That the Director of each Railway shall be responsible for the execution of this order.

(Signed) LIANG

YIH

MAI

Seal;

Ministers of Communications,

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