{"created":"2023-05-15T14:21:42.417149+00:00","id":3458,"links":{},"metadata":{"_buckets":{"deposit":"0d9ef760-2050-4eb8-a557-f43a919d4e06"},"_deposit":{"created_by":3,"id":"3458","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3458"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00003458","sets":["1:26:202"]},"author_link":["4443"],"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1997-01-01"},"bibliographicPageEnd":"158","bibliographicPageStart":"149","bibliographicVolumeNumber":"18","bibliographic_titles":[{"bibliographic_title":"情報研究"},{"bibliographic_title":"Information and Communication Studies"}]}]},"item_5_date_43":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2012-01-17"}]},"item_5_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　This paper is to review the method of recording the purchase and sale of inventory, and their adjusting and closing procedures. Nowadays, there are various methods for doing this explained in Japanese textbooks.\n　The method of a merchandise account debited with inventory at the commencement of the fiscal period, debited with purchases and credited with sales is no longer found in America, England and France. In Japan and Germany, however, it remains today. The method of a merchandise account not only debited but also credited at cost price is another method found only in Japan.\n　In this paper, referring to the history of the methods of recording the purchase and sale of inventory, and foreign textbooks of today, I will consider the logic of the various methods used both in and outside Japan.","subitem_description_type":"Abstract"}]},"item_5_description_38":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_5_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03893367"}]},"item_5_text_39":{"attribute_name":"本文言語","attribute_value_mlt":[{"subitem_text_value":"日本語"}]},"item_5_text_42":{"attribute_name":"ID","attribute_value_mlt":[{"subitem_text_value":"BKSJ180008"}]},"item_5_text_7":{"attribute_name":"Author","attribute_value_mlt":[{"subitem_text_value":"Hara, Toshio"}]},"item_5_text_8":{"attribute_name":"所属機関","attribute_value_mlt":[{"subitem_text_value":"文教大学情報学部"}]},"item_5_text_9":{"attribute_name":"Institution","attribute_value_mlt":[{"subitem_text_value":"Bunkyo University Faculty of Information and Communications"}]},"item_5_version_type_35":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"原, 俊雄"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-03-24"}],"displaytype":"detail","filename":"BKSJ180008.pdf","filesize":[{"value":"884.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSJ180008.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/3458/files/BKSJ180008.pdf"},"version_id":"ed24b15a-d029-498d-ad4b-bc426b42c5e1"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"商品売買取引処理法の再検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"商品売買取引処理法の再検討"},{"subitem_title":"Review on the Recording for the Purchase and Sale of Inventory"}]},"item_type_id":"5","owner":"3","path":["202"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-01-17"},"publish_date":"2012-01-17","publish_status":"0","recid":"3458","relation_version_is_last":true,"title":["商品売買取引処理法の再検討"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-16T14:19:33.278321+00:00"}