British horse tramway company accounting practices, 1870–1914

H. Pollins
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引用次数: 4

Abstract

The purpose of this article1is primarily to add to the knowledge of past accounting practices. It does this through an examination of one short-lived industry of the late nineteenth century. As part of the transport sector the horse tramway companies were subject to public regulation and control of which the most interesting feature was their liability to be purchased by local authorities after twenty-one years. Their accounting practices, typically for the period, varied greatly. Despite its being a small compact industry, the form of the companies’ published final accounts was not uniform. One of the questions pursued here is the extent to which the companies used the double-account system, introduced for the railways on the eve of the tramway era and adopted by many public utility enterprises. Another field of examination is depreciation, a subject of intense discussion in the same period, associated with a number of judicial decisions.
英国有轨马车公司会计实务,1870-1914
这篇文章的目的主要是增加过去会计实务的知识。本文通过对19世纪晚期一个短命产业的考察来说明这一点。作为运输部门的一部分,有轨电车公司受到公共监管和控制,其中最有趣的特点是,他们有责任在21年后被地方当局收购。他们的会计做法,特别是在这一时期,差异很大。尽管这是一个小而紧凑的行业,但公司公布的决算形式并不统一。这里要讨论的一个问题是,这些公司在多大程度上使用了双重账户制度,这种制度是在有轨电车时代前夕为铁路引入的,并被许多公用事业企业采用。另一个研究领域是折旧,这是同一时期与若干司法判决有关的一个激烈讨论的主题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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