292
不過使政府暫免借款之勞卽以折舊之數借作 增建改良之用至舊產敗須置新產抵補之時 仍應設法籌還以清界限再此次所定營業用欸 分類則例中除折舊外更有他項支出如火險及 捐助職員病傷死喪公積等款吾國各路會計尙 未規定此種開支今先列入則例中將來此種 開支發生時依照分類之規定分別歸納惟將來 發生之開支種類甚多不能一一備舉茲謹預揣
a depreciation fund is decide separately. At any rate, even provided for, it does not mean that such funds should be locked up or placed on deposit at a lower rate of interest than what the railway has to pay for additional capital. The most common and perhaps advantageous practice is to temporarily use such funds for new extensions or additions and betterments of the line, until It should be understood when the funds are needed for renewals. clearly, however, that using the depreciation fund for extensions or any other purpose the Government is only temporarily relieved from furnishing the necessary capital therefor. As a matter of fact the money thus obtained from the depreciation fund has merely been borrowed and, like and other loan, it should be repaid.
It will be noticed that this classification also provides for several heads of expense which do not yet prevail in our railways, These such as Fire Insurance, Provident Contribution, etc.
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發生較早之各種開支先為規定若其他發生較 遲者應由本會條陳擬設之長期會計統一會補 行研究詳請辦理來政府以官營商業為實業 政策年以還閱歷滋深蓋非積極監督不足以 收美滿之效果政府對於官營商業經濟之盈絀 以及管理狀況皆應洞燭隱微乃能擘畫周詳而 使在事人員各盡其責顧欲知經濟之盈絀及管 理之確狀必先將收入支出各項明定界說為 分類務使贏餘確數以及營業費用核實精算
provisions are made because of the fact that when such expenses
are incurred in the future, they may find a place in the accounts. For other future expenses, proper places will have to be recommended in the accounts by the Continuation Committee the appointment of which is recommended by the Commission.
Governments, which adopt the paternal policy by undertaking enterprises of a productive or commercial nature have found out by experience that close and efficient supervision is of absolute necessity in order to get satisfactory results. The true condition, both financial and managerial, must be ascertained so as to plan
for the future on the one hand and to encourage the efficiency, on the part of the responsible parties on the other. Activities of this kind, in order to be effectually as well as fairly carried out require
that both the earnings and operating expenses should be properly defined, classified and recorded, so that in measuring the results
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