【交通部规定营业铁路处理新设展长路线及扩充产会计则例】.pdf

定规部通交綫路長展设新理處路鐵業營例则计會產路充及版六第京北國中月四年七+國民 Rules for the Treatment of New Lines and Extensions and of Additions to Property ASPRESCRIBEDBY THE MINISTRY OF COMMUNICATIONS SIXTH ISSUE PEKING,CHINA April,1928.

一此项则例以崋英法三種文字公布惟在華文名未經確定以前曹以英文為標其餘兩種作為文一自民國四年一月一日起所有已經開始營業各路之本帐中關於新設展長路及充改良之會计均應安照此项则例瓣理一各路局長對於上列各條之宝行應完全任以上各简仰即照辦知照所属各員一體遵照切切此筋附则例 Ministry of Communications,eitherofwhichcopies shall be deemed an originalrecordthereof.

引信按會计公例凡馈充改良工程情愿於资本项下開支而界限不易勘分開支款填而外其精果则算资本净赢反之则出人相抵之赢餘無故减短本则例之订定經悉心参酌凡正當之收入皆列作進欺凡增盆资座原價之支出皆例作资本至充改良工程費用之分類则一依资本支出分類则例辨理以昭一本则例前經呈部核定通 INTRODUCTORY LETTER DepartmentofRailwayAcccuntsandStatistics, MinistryofCommunications.Peking,March 1,i915.