{"created":"2023-06-19T07:36:32.882078+00:00","id":750,"links":{},"metadata":{"_buckets":{"deposit":"44673cd7-9976-469f-8503-0726f02bca5e"},"_deposit":{"created_by":13,"id":"750","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"750"},"status":"published"},"_oai":{"id":"oai:nias.repo.nii.ac.jp:00000750","sets":["6:116"]},"author_link":["602"],"control_number":"750","item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-08","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"14","bibliographicPageStart":"7","bibliographicVolumeNumber":"54","bibliographic_titles":[{"bibliographic_title":"長崎総合科学大学紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of the Nagasaki Institute of Applied Science","bibliographic_titleLang":"en"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"渡瀬, 一紀","creatorNameLang":"ja"},{"creatorName":"ワタセ, カズノリ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The cash flow statement has played important role as basic financial statements along with the balance sheet and the profit and loss statement. When individual financial statements are analyzed, however it becomes necessary to induce cash flow statements from the balance sheets and the profit and loss statements. On the other hand, there is a method of utilizing formulas as a record of enterprise activity. By utilizing formulas for source and application of funds, the balance sheet, the profit and loss statement and cash flow statement\n could be indicated in the same chart by direct method.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_1_publisher_20":{"attribute_name":"発行者","attribute_value_mlt":[{"subitem_publisher":"長崎総合科学大学附属図書館運営委員会","subitem_publisher_language":"ja"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00177878","subitem_source_identifier_type":"NCID"}]},"item_1_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387527X","subitem_source_identifier_type":"PISSN"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Nagasaki Institute of Applied Science"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"長崎総合科学大学"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-05-01"}],"displaytype":"detail","filename":"p.7-14 渡瀬 一紀「企業資本計算式を使ったキャッシュ・フロー計算書の作成」.pdf","filesize":[{"value":"726.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"企業資本計算式を使ったキャッシュ・フロー計算書の作成","url":"https://nias.repo.nii.ac.jp/record/750/files/p.7-14 渡瀬 一紀「企業資本計算式を使ったキャッシュ・フロー計算書の作成」.pdf"},"version_id":"d5fe4fff-2b6f-4e0e-b7b3-88ae8d7ae525"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"cash flow statement","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"source and application of funds","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"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":"企業資本計算式を使ったキャッシュ・フロー計算書の作成","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業資本計算式を使ったキャッシュ・フロー計算書の作成","subitem_title_language":"ja"},{"subitem_title":"Drawing up Cash Flow Statement from Source and Application of Funds","subitem_title_language":"en"}]},"item_type_id":"1","owner":"13","path":["116"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2014-09-19"},"publish_date":"2014-09-19","publish_status":"0","recid":"750","relation_version_is_last":true,"title":["企業資本計算式を使ったキャッシュ・フロー計算書の作成"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2024-02-08T04:42:09.764864+00:00"}