CO129-485 - Governor Sir Stubbs - 1924 [8-12] — Page 322

304

七點查存料 凡各種材料每年至少須點或檢 查一次如以事故逾期二年尚未經將材料檢點 者所有材料相差之數因非發生于本年營業期 內均應歸入盈虧帳中其盈數歸入做四其他 收項虧數歸入「做八」其他支項帳內如材料業 經按期檢點則其盈數應歸入本年度營業進 第九項第四材料轉賣之赢利帳內虧數應列 入營業用欵第一項第七月第三或第二項第 八日第一節或第四項第十一日第一節或第四 項第十九目第一或第五項第十二目第一節

7.

8.

Stocktaking-All stocks should be counted, weighed or otherwise verified at least once in each year. If for any reason stockta- king has been delayed for over two years, differences on stocktaking, as they do not arise from current working, must be treated in Profit and Loss account, excesses being credited to Miscellaneous Credits PL-4 and deficiencies being debited to Miscellaneous Debits PL-8. When stocktaking is regularly made excesses will appear in the accounts of the current year under head R-9-4 "Profits on Stores transactions" and deficiencies under the respective heads of E-1-7-3, E-2-8-1, E-4-11-1, E-4-19-1, and E-5-12-1”.

Spare boilers etc, kept in workshops-The cost of spare boilers, wheels, axles, dynamos and batteries, and other spare parts kept actually in use in the Locomotive workshops for the purpose of replacing similar parts on locomotives, carriages and wagons sent into the shops for repairs, thus facilitating the rapid return of rolling stock into traffic service, must, in the first instance, be charged to the Workshop Manufacturing Suspense account, which will be relieved in five equal annual instalments by debit to the repair heads of the account concerned.

[ 24 ]

八工廠預存備用鍋爐等項 鐵路為便利修理到 廠之機車客車貨車等你可從速交還營業起見 特在機車工廠預備額外鍋爐車輪車軸發電機 電池等項此項鍋爐等實係機車工廠所用者其 價值應先歸入工廠暫記帳內再勻分五期按年 歸入與各該項相關之修理帳內列支 關於此項材料之適當簿册應行保存以便該項 材料雖其全價已經列銷仍可按期計核 此項備用鍋爐等件僅指交與機車工廠存儲以 備車輛入廠修理之用者而言凡存儲於材料廠 中之備用等件其價值應即登入材料總登簿內 本總則自不適用

九則例適用 本則例係規定營業用欵之各種科 目及其範圍至一切用款應否開支應由本部或 該路局長照章核准後按照本則例分別歸納

Proper lists of such items of stores must be maintained so that the stock verification may be made at regular intervals, even after the total cost has been finally charged off.

It is to be clearly understood that the cost of such spare parts only as are handed over to the locomotive workshops, to be actually kept in service with rolling stock sent in for repairs, may be treated in this way ".

'Spare parts which remain in the custody of the Stores department and the cost of which is carried on the Stores ledgers, do not, of course, come within the scope of this ruling.”

9. Application-This Classification purports only to lay down the scope and the various sub-divisions of Operating Expenses. All payments thereof should first be duly authorised by this Ministry or by the Directors of the Railway as the case may be, and afterwards charged to the respective accounts herein prescribed.

[ 25 ]