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乘客因罹險受傷或殞命或因罹險致成殘 廢由鐵路負責者其所給之撫卹金均列入 此節
第二節(用-1-14-2)損失 凡鐵路因代運貨者 或搭客輸送貨物行李而有損失情事由鐵 路負責者其所給之賠償費應列入此節 第三節(用-1-14-3)其他 除鐵路代人輸送擔 負責任之貨物外他種財物被機車發生之 火燬傷或被機車撞傷或沿路綫範圍之內 撞斃牲畜及因鐵路營業而致相類損傷情 事其所給之賠償費均列入此節
第十五目(用~1~15) 捐欸獎金 凡鐵路為員役 或及其家族之利益所用之欸項在原有工
be charged compensation paid for loss of life or personal injury, or allowance for disability due
to accident, provided the responsibility of the railway is acknowledged or proven.
E-1-14-2. Loss and Damage-Under this head should be charged amounts paid for the loss sustained by shippers or passengers for lost or damaged goods or baggage committed to the railway for transpor- tation, provided the responsibility of the railway for such loss is acknowledged or proven. E-1-14-3. Other Compensation-Under this head should
be charged compensations paid for damage to property other than property committed to the railway for transportation for which the railway accepts responsibility, such as damage to proper- ty occasioned by fires started by locomotives, by collisions, the killing of live-stock on the right of way and other similar damage traceable to the operation of the railway.
“E-I-15. Provident Contributions.–Under this head should be charged (distributed as below) all expenses incurred by the railway for the benefit of employees
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資薪水公費等以外者均列入此目 第一節(用-1-15-1)救濟金 凡鐵路為員役利 益而設之救濟機關所有一切管理費用又 凡鐵路捐助救濟金等所用之款項均列入 此目
第二節(用-1-15-2) 獎勵金 凡發給員役獎 勵金應列入此節所有員役獎勵金應歸入 所關年度帳內如在年底結帳時其獎勵金 實數尚未决定應將概算數目登入其相差 數目應於翌年帳內清算
第三節(用-1-15-3)恤金 凡發給病故員役家 屬之恤金以及員役著有異常勞績或因特 別理所給之例外賞金均列入此目
and/or their families, beyond ordinary wages, salaries, allowances, etc.
E-1-15-1 Provident Funds.-Under this head should be charged all expenses incurred by the railway for the administration of provident institutions organized for the benefit of employees; also, contributions of the railway to such institutions. E-1-15-2 Bonuses.--Under this head should be charg- ed cash bonuses paid to employees. Bonuses paid should be charged to the year concerned. If the actual charges are not known at the time when the accounts for the year are finally closed, an estimated amount should be included, and the differences adjusted in the accounts of the following year.
E-1-15-3. Gratuities.-Under this head should be charged gratuities paid to the families of deceas- ed employees, and any unusual rewards paid to employees for especially meritorious service or other special reason.
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