{"created":"2023-07-25T09:50:24.634071+00:00","id":29,"links":{},"metadata":{"_buckets":{"deposit":"20742339-f9cf-41ad-ae53-e36162f48c78"},"_deposit":{"created_by":4,"id":"29","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"29"},"status":"published"},"_oai":{"id":"oai:tiu-tijc.repo.nii.ac.jp:00000029","sets":["52:54"]},"author_link":["25","26"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1996-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"58","bibliographicPageStart":"49","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"研究紀要"},{"bibliographic_title":"Bulletin of Tsukuba International University","bibliographic_titleLang":"en"}]}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"In this article, we have examined accounting methods of a water supply subscription fee. Then, we have found out that the subscription fee can not be dealt with as capital surplus, because an intention of a payer doesn't exist there. We have also found out that it can not be considered to be capital surplus from the point of calculation structure of a public enterprise accounting. It is a practical method to deal with the total amount of the fee as a revenue of a concerned year, not as a deferred revenue.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"8","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004010957","subitem_description_type":"Other"}]},"item_3_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.20843/00000023","subitem_identifier_reg_type":"JaLC"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10480238","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13412100","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"つくば国際大学産業情報学科"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"会田, 富士朗"},{"creatorName":"アイダ, フジオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Aida, Fujio","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-09-04"}],"displaytype":"detail","filename":"KJ00004010957.pdf","filesize":[{"value":"703.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004010957.pdf","url":"https://tiu-tijc.repo.nii.ac.jp/record/29/files/KJ00004010957.pdf"},"version_id":"1995b25c-7cda-46d3-9740-fb7e90f21c84"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"capital surplus","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"public enterprise accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"deferred revenue","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":"加入金の会計的性格","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"加入金の会計的性格"},{"subitem_title":"Accounting aspects of water supply subscription fee","subitem_title_language":"en"}]},"item_type_id":"3","owner":"4","path":["54"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-04"},"publish_date":"2017-09-04","publish_status":"0","recid":"29","relation_version_is_last":true,"title":["加入金の会計的性格"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-07-25T09:59:59.592501+00:00"}