{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BA63081984.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA63081984#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA63081984.json"},"dc:title":[{"@value":"Financial accounting and general topics"}],"dc:creator":"D.R. Carmichael, Paul H. Rosenfield","dc:publisher":[{"@value":"Wiley"}],"dcterms:extent":"1 v. (various pagings)","cinii:size":"26 cm","dc:language":"eng","dc:date":"2003","cinii:ncid":"BA63081984","prism:edition":"10th ed","cinii:ownerCount":"31","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA01145698#entity","@type":"foaf:Person","foaf:name":[{"@value":"Carmichael, D. R. (Douglas R.)"}]},{"@id":"https://ci.nii.ac.jp/author/DA00787383#entity","@type":"foaf:Person","foaf:name":[{"@value":"Rosenfield, Paul"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA011769","@type":"foaf:Organization","foaf:name":"東京大学 経済学図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA002065","@type":"foaf:Organization","foaf:name":"横浜国立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ynu.ac.jp/opc/recordID/catalog.bib/BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA002666","@type":"foaf:Organization","foaf:name":"京都大学 経済学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA002994","@type":"foaf:Organization","foaf:name":"神戸大学 附属図書館 社会科学系図書館","rdfs:seeAlso":{"@id":"https://op.lib.kobe-u.ac.jp/opac/opac_openurl/?rfe_dat=ncid/BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA003578","@type":"foaf:Organization","foaf:name":"大分大学 学術情報拠点(図書館)","rdfs:seeAlso":{"@id":"http://opac2.lib.oita-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA004195","@type":"foaf:Organization","foaf:name":"長崎県立大学 佐世保校 附属図書館","rdfs:seeAlso":{"@id":"http://carin-opac.sun.ac.jp/intrasite/CARINOPACLINK.HTM?OIN=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA004220","@type":"foaf:Organization","foaf:name":"旭川市立大学 図書館","rdfs:seeAlso":{"@id":"http://lib.asahikawa-u.ac.jp/CARIN/CARINOPACLINK.HTM"}},{"@id":"https://ci.nii.ac.jp/library/FA004311","@type":"foaf:Organization","foaf:name":"北海学園大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.hgu.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA022936","@type":"foaf:Organization","foaf:name":"上武大学 附属図書館 分館"},{"@id":"https://ci.nii.ac.jp/library/FA004887","@type":"foaf:Organization","foaf:name":"千葉商科大学 付属図書館","rdfs:seeAlso":{"@id":"https://www.lib.cuc.ac.jp/opac/opac_openurl/?ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA005019","@type":"foaf:Organization","foaf:name":"学習院大学 図書館","rdfs:seeAlso":{"@id":"https://glim-op.glim.gakushuin.ac.jp/webopac/cattab.do?sp_srh_flg=true&ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA005540","@type":"foaf:Organization","foaf:name":"専修大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008opc/ctlsrh.do?ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA005631","@type":"foaf:Organization","foaf:name":"拓殖大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA005970","@type":"foaf:Organization","foaf:name":"東京経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.tku.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA006270","@type":"foaf:Organization","foaf:name":"日本大学 商学部図書館"},{"@id":"https://ci.nii.ac.jp/library/FA006565","@type":"foaf:Organization","foaf:name":"法政大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hosei.ac.jp/opac/opac_openurl?ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA006678","@type":"foaf:Organization","foaf:name":"明治大学 図書館","rdfs:seeAlso":{"@id":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA006849","@type":"foaf:Organization","foaf:name":"神奈川大学 図書館","rdfs:seeAlso":{"@id":"http://opac.kanagawa-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA007003","@type":"foaf:Organization","foaf:name":"国際大学 松下図書・情報センター"},{"@id":"https://ci.nii.ac.jp/library/FA007433","@type":"foaf:Organization","foaf:name":"南山大学 ライネルス中央図書館","rdfs:seeAlso":{"@id":"https://lib-opac.jim.nanzan-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA007670","@type":"foaf:Organization","foaf:name":"同志社大学 図書館","rdfs:seeAlso":{"@id":"https://doors.doshisha.ac.jp/opac/opac_openurl/?ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA007739","@type":"foaf:Organization","foaf:name":"立命館大学 図書館","rdfs:seeAlso":{"@id":"http://runners.ritsumei.ac.jp/opac/opac_openurl/?ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA008221","@type":"foaf:Organization","foaf:name":"関西学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kwansei.ac.jp/iwjs0001opc/cattab.do?sp_srh_flg=true&tab_num=0&locale=ja&ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA008618","@type":"foaf:Organization","foaf:name":"広島修道大学 図書館","rdfs:seeAlso":{"@id":"https://library.shudo-u.ac.jp/opac/search?autoDetail=true&s_ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA008797","@type":"foaf:Organization","foaf:name":"九州産業大学 図書館","rdfs:seeAlso":{"@id":"http://leaf.kyusan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA008855","@type":"foaf:Organization","foaf:name":"西南学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seinan-gu.ac.jp/opac/opac_openurl/?ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA008913","@type":"foaf:Organization","foaf:name":"福岡大学 図書館","rdfs:seeAlso":{"@id":"https://fuopac.lib.fukuoka-u.ac.jp/opac/opac_openurl/?ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA009111","@type":"foaf:Organization","foaf:name":"鹿児島国際大学 附属図書館","rdfs:seeAlso":{"@id":"http://lbweb.iuk.ac.jp/opc/recordID/catalog.bib/BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA017528","@type":"foaf:Organization","foaf:name":"多摩大学 多摩キャンパス図書館","rdfs:seeAlso":{"@id":"https://smis-lib.tama.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA017288","@type":"foaf:Organization","foaf:name":"九州情報大学 附属図書館","rdfs:seeAlso":{"@id":"https://kiis.opac.jp/opac/ncid_search?ncid=BA63081984"}},{"@id":"https://ci.nii.ac.jp/library/FA025038","@type":"foaf:Organization","foaf:name":"大原大学院大学 図書室"}],"bibo:lccn":["2002153108"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/2002153108"}],"prism:publicationDate":["c2003"],"cinii:note":["\"Published simultaneously in Canada\"--T.p. verso","Includes bibliographical references and index"],"dc:subject":["NDC9:336.9","LCC:HF5621","DC21:657"],"cinii:relation":[{"@id":"https://ci.nii.ac.jp/ncid/BA62913957#entity","dc:title":"Special industries and special topics","cinii:ncid":"BA62913957"}],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Accounting+--+Encyclopedias","dc:title":"Accounting -- Encyclopedias"},{"@id":"https://ci.nii.ac.jp/books/search?q=Accounting+--+Handbooks%2C+manuals%2C+etc","dc:title":"Accounting -- Handbooks, manuals, etc"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA28259512#entity","dc:title":"Accountants' handbook, v. 1","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:047126993X","dc:title":": set"},{"@id":"urn:isbn:0471269913","dc:title":": pbk"}]}]}