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A Historical Research on the Genesis and Development at Mitubishi Dockyard and Engine Works in 1884-1925

1884-1925年三菱造船厂和发动机厂的起源和发展的历史研究

基本信息

批准号：
08630128
负责人：
TOYOSHIMA Yoshikazu
金额：
$ 1.15万
依托单位：
ISHINOMAKI SENSHU UNIVERSITY (1997)Tohoku University (1996)
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1996
资助国家：
日本
起止时间：
1996 至 1997
项目状态：
已结题

项目摘要

The purpose of this research is to trace through the process of establishing the depreciation as the cost allocation of limited-life fixed assets to their service life at Mitubishi Dockyard and Engine Works in the Meiji and Taishoh period (1884-1925). The results of this research can be summarized as follows :(1) In 1885 and 1886, at the beginning of business of Nagasaki Dockyard and Engine Works an account of wear and tear was charged on the monthly trial balance. This wear and tear a/c corespond to the depreciation regulation of "Bookkeeping Method" established by Mitubishi Mail Steamship Co.in 1877.(2) In 1893, depreciation a/c as well as wear and tear a/c appeared. "The Account-Book Form of Mitubishi Goshi Kaisha" is enacted in the same year. The depreciation by the inventory method is characteristic of this depreciation.(3) During the 1894-1897 computing the depreciation rates of each fixed assets, those of dock and slip come to 2% and 7% respectively. This practice suggests that … More "The Standard of Depreciation at the Year-end" instructed by the president in 1894 was applied.(4) In 1898, the accounts of fixed assets were reclassified in term of shop, such as machine shop, foundry, blacksmith shop etc., . This reclassification corespond to that of Garcke and Fells, Factory Account, 4th.1893.(5) In 1907 and 1908, the depreciation of fixed assets was disappeared. The reason for this was that profit enough for the recovery of depreciation could not be gained. This means that the depreciation is not an expense but a loss.(6) In 1909, "The Organisation of Nagasaki Dockyard and Engine Works" based on Lewis, The Commercial Organisation of Factories, 3rd.1893 was enforced. According to this regulation, the depreciation has always been included under the establishment charges a/c.(7) In 1913, the straight line method was adopted according to the notice of "The Revision of Regulation as to the Depreciation" from the president. This revised regulation did not have the provision for the scrap value yet.(8) In 1923, "The Regulation for the Depreciation of Fixed Assets" was established by Mitubishi Shipbuilding & Engineering Co., Ltd.founded in 1917. This Regulation required that the balance between the original cost and the scrap value of fixed assets is depreciated by equal amount over their service life. Thus it was in 1923 at Mitubishi Shipbuilding & Engineering Co., Ltd.that the depreciation was generated. Less

本研究的目的是追溯明治大正时期（1884-1925年）的三比市造船厂和发动机厂将折旧作为有限寿命固定资产的成本分摊到其使用寿命的过程。（1）1885年和1886年，长崎造船厂和轮机厂开始营业时，每月的试算平衡表上都记录了磨损。这种磨损a/c对应于1877年Mitubishi邮船www.example.com制定的“簿记法”的折旧规定。Co.in (2)1893年，出现了折旧和损耗两种核算方式。同年制定了《三桥五社账簿表》。存货折旧法是这种折旧的特征。(3)在1894-1897年间，计算各种固定资产的折旧率，船坞和船台的折旧率分别为2%和7%。这种做法表明， ...更多信息 1894年总统指示的“年终折旧标准”被应用。(4)1898年，固定资产账户按车间重新分类，如机械车间、铸造车间、铁匠车间等，.这一重新分类与Garcke和Fells的《工厂帐户》（第4期，1893年）的重新分类是一致的。(5)1907年和1908年，固定资产折旧被取消。其原因是无法获得足够的利润来收回折旧。这意味着折旧不是费用而是损失。(6)1909年，根据刘易斯的《工厂商业组织法》（1893年第3版）制定的《长崎造船厂和发动机厂组织法》正式实施。根据这一规定，折旧一直包括在营业费用a/c中。(7)1913年，根据总统《关于修改折旧条例》的通知，采用了直线法。修订后的条例中没有对残值作出规定。(8)1923年，三菱造船工程公司制定了《固定资产折旧条例》，公司成立于1917年。该条例规定，固定资产的原价与残值之间的差额，在其使用寿命内，按等额计提折旧。因此，1923年在Mitubishi Shipbuilding & Engineering Co.，有限公司，折旧产生。少