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编者按：根据开滦集团档案馆馆藏民国36年开滦矿务总局的一封英文信件，我们得以获悉很多历史信息，特别是查看信件的传送、翻译、批复、收讫、保管等细节，也能窥豹一斑，了解到70多年前的开滦煤矿日常经营之规范、财务流程之完备、公文管理之精细。
在翻阅档案卷号为2018-340，标题为《开滦总局致滦矿公司董事会信函关于索要账册、申请25所员司住宅及聘用外国审计员事宜》的历史档案时，偶然发现一封民国36年（公元1947年）开滦矿务总局发给开平公司的一封信，平心静气将原文翻译之后，发现其中蕴含的信息量非常之大。原件如图：
信的原文是：
“THE KAILAN MINING ADMINISTRATION
HEAD OFFICE
TELEPHONES：30024，31628，32501
33901，33902，34900
REFERENCE：4632
TELEGRAMS：MAISHAN·TIENTSIN
CODES： BENTLEY’s SECOND PHRASE
TIENTSIN， NORTH CHINA
November 18th， 1947
The Board of Directors，
The Lanchow Mining Company， Ltd.，
TIENTSIN.
Dear Sirs，
With further reference to our letter of October 14th in which we put forward to you a proposal made by the Kaiping Company that the Administration’s books and accounts in China be audited by both a duly qualified Chinese auditor and a duly qualified foreign auditor， the Kaiping Company has advised us that in so far as the foreign auditor is concerned it is their wish that the firm of Lowe， Bingham
在翻阅档案卷号为2018-340，标题为《开滦总局致滦矿公司董事会信函关于索要账册、申请25所员司住宅及聘用外国审计员事宜》的历史档案时，偶然发现一封民国36年（公元1947年）开滦矿务总局发给开平公司的一封信，平心静气将原文翻译之后，发现其中蕴含的信息量非常之大。原件如图：
信的原文是：
“THE KAILAN MINING ADMINISTRATION
HEAD OFFICE
TELEPHONES：30024，31628，32501
33901，33902，34900
REFERENCE：4632
TELEGRAMS：MAISHAN·TIENTSIN
CODES： BENTLEY’s SECOND PHRASE
TIENTSIN， NORTH CHINA
November 18th， 1947
The Board of Directors，
The Lanchow Mining Company， Ltd.，
TIENTSIN.
Dear Sirs，
With further reference to our letter of October 14th in which we put forward to you a proposal made by the Kaiping Company that the Administration’s books and accounts in China be audited by both a duly qualified Chinese auditor and a duly qualified foreign auditor， the Kaiping Company has advised us that in so far as the foreign auditor is concerned it is their wish that the firm of Lowe， Bingham