荷蘭東印度公司船務會計帳簿及其研究示例

目前存於海牙荷蘭檔案館的荷蘭東印度公司檔案中，包含約有1,574卷，涵蓋1633至1795年間，公司派遣船隻所登載的船務帳簿。帳簿內涵主要包括船員薪水、負債、領用物資，全船補給品進出等，是關於船員日常生活與海洋亞洲各地物價的第一手資料。本文利用荷蘭東印度公司於1636年頒布的會計原則與1656年所頒布的船務帳簿登載範例來解說如何閱讀這一批檔案資料，並且摘錄1635年Nassauw號、1650年Coning van Polen兩艘船之船務帳簿資料，作為研究範例，解讀船隻在巴達維亞、詹卑、長崎、大員（安平）、暹羅、麻六甲等地收購生鮮食品的種類、價格、數量等資料。深入解讀此批船務帳簿，可以提供海洋亞洲各港市豐富的社會史資料，並能追蹤船員生活環境，擴大我們對亞洲海岸社會的了解。

In the archival collection of the Dutch East India Company (VOC) in the National Archives in The Hague, there are 1,574 volumes of ships’ledger and journal books. These records cover the time period from 1633 to 1795. Initially, these account books were associated with the ships dispatched by the VOC. They contain information on crew salaries, debts, provisions received, food supplies on board, and more. These valuable data unveil the daily lives of the crew and provide insights into the prices of goods in various harbors across maritime Asia. To analyze these ships’account books, this article refers to the accounting instructions issued by the VOC in 1636 and the ship ledger formats issued in 1656. In addition, it examines the information extracted from the voyages of the yacht Nassauw in 1635 and the fluitship Coning van Polen in 1650. These sources shed light on the composition, prices, and quantities of fresh provisions in Batavia, Jambi, Nagasaki, Tayouan, Siam, Malacca, and other locations. The wealth of information uncovered within this archival collection has the potential to broaden our understanding of the social history of port cities in maritime Asia. It also illuminates the lives of mariners and enhances our insight into coastal societies of Asia.