{"@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/BB07192374.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB07192374#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB07192374.json"},"dc:title":[{"@value":"オフバランス会計の実務 : 金融資産の消滅、連結範囲からネッティング処理まで"},{"@value":"オフ バランス カイケイ ノ ジツム : キンユウ シサン ノ ショウメツ、レンケツ ハンイ カラ ネッティング ショリ マデ","@language":"ja-hrkt"}],"dcterms:alternative":["Off balance sheet accounting","オフバランス会計の実務 : 金融資産の消滅連結範囲からネッティング処理まで"],"dc:creator":"金子康則著","dc:publisher":[{"@value":"中央経済社"}],"dcterms:extent":"3, 14, 752p","cinii:size":"22cm","dc:language":"jpn","dc:date":"2011","cinii:ncid":"BB07192374","cinii:ownerCount":"53","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA17384177#entity","@type":"foaf:Person","foaf:name":[{"@value":"金子, 康則"},{"@value":"カネコ, ヤスノリ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001594","@type":"foaf:Organization","foaf:name":"福島大学 附属図書館","rdfs:seeAlso":{"@id":"http://www.lib.fukushima-u.ac.jp/opac/opac_openurl?ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA012273","@type":"foaf:Organization","foaf:name":"筑波大学 附属図書館 大塚図書館","rdfs:seeAlso":{"@id":"https://www.tulips.tsukuba.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BB07192374"}},{"@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=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA002010","@type":"foaf:Organization","foaf:name":"一橋大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hit-u.ac.jp/opac/opac_openurl/?ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA002462","@type":"foaf:Organization","foaf:name":"名古屋大学 法学 図書室","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BB07192374&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA002597","@type":"foaf:Organization","foaf:name":"滋賀大学 附属図書館","rdfs:seeAlso":{"@id":"https://library.shiga-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA003283","@type":"foaf:Organization","foaf:name":"山口大学 図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.lib.yamaguchi-u.ac.jp/opac/opac_openurl/?ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA003410","@type":"foaf:Organization","foaf:name":"高知大学 学術情報基盤図書館 中央館","rdfs:seeAlso":{"@id":"https://opac.kochi-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA003454","@type":"foaf:Organization","foaf:name":"九州大学 中央図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kyushu-u.ac.jp/opac_openurl/?ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA004118","@type":"foaf:Organization","foaf:name":"県立広島大学 学術情報センター図書館","rdfs:seeAlso":{"@id":"https://librarywww.pu-hiroshima.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BB07192374"}},{"@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=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA004242","@type":"foaf:Organization","foaf:name":"札幌学院大学 図書館","rdfs:seeAlso":{"@id":"https://library.sgu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA004297","@type":"foaf:Organization","foaf:name":"北星学園大学 図書館","rdfs:seeAlso":{"@id":"http://opac.hokusei.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BB07192374"}},{"@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=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA004741","@type":"foaf:Organization","foaf:name":"城西大学 水田記念図書館","rdfs:seeAlso":{"@id":"http://libopac.josai.ac.jp/opac/opac_openurl/?ncid=BB07192374"}},{"@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=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA005562","@type":"foaf:Organization","foaf:name":"創価大学 中央図書館"},{"@id":"https://ci.nii.ac.jp/library/FA005595","@type":"foaf:Organization","foaf:name":"大東文化大学 図書館","rdfs:seeAlso":{"@id":"https://opac.daito.ac.jp/opac/opac_openurl?ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA005620","@type":"foaf:Organization","foaf:name":"高千穂大学 図書館"},{"@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=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA005653","@type":"foaf:Organization","foaf:name":"玉川大学 教育学術情報図書館","rdfs:seeAlso":{"@id":"https://lib1.tamagawa.ac.jp/library?view=view.opacsch.itemsch&func=function.opacsch.toshozashidsp&funcno=1&search8=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA006179","@type":"foaf:Organization","foaf:name":"東洋大学 附属図書館","rdfs:seeAlso":{"@id":"https://triton.lib.toyo.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA006248","@type":"foaf:Organization","foaf:name":"日本大学 法学部図書館","rdfs:seeAlso":{"@id":"https://lawlib.nihon-u.ac.jp/opac/opac_openurl/?ncid=BB07192374"}},{"@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=BB07192374"}},{"@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=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA02831X","@type":"foaf:Organization","foaf:name":"神奈川大学 みなとみらい図書館","rdfs:seeAlso":{"@id":"http://opac.kanagawa-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA006995","@type":"foaf:Organization","foaf:name":"横浜商科大学 図書館","rdfs:seeAlso":{"@id":"https://opac.shodai.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA012262","@type":"foaf:Organization","foaf:name":"愛知大学 名古屋図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA007342","@type":"foaf:Organization","foaf:name":"中部大学 附属三浦記念図書館","rdfs:seeAlso":{"@id":"https://elib.bliss.chubu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA007375","@type":"foaf:Organization","foaf:name":"名古屋学院大学 学術情報センター","rdfs:seeAlso":{"@id":"http://jupiter.ngu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BB07192374"}},{"@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=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA012218","@type":"foaf:Organization","foaf:name":"京都産業大学 図書館","rdfs:seeAlso":{"@id":"https://ksucat2.kyoto-su.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB07192374"}},{"@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=BB07192374"}},{"@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=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA007750","@type":"foaf:Organization","foaf:name":"龍谷大学 深草図書館","rdfs:seeAlso":{"@id":"https://opac.ryukoku.ac.jp/iwjs0005opc/ufirdi.do?ufi_target=ctlsrh&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA007794","@type":"foaf:Organization","foaf:name":"大阪学院大学 図書館","rdfs:seeAlso":{"@id":"https://lib1.osaka-gu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA007808","@type":"foaf:Organization","foaf:name":"大阪経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.osaka-ue.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA007896","@type":"foaf:Organization","foaf:name":"大阪商業大学 図書館","rdfs:seeAlso":{"@id":"http://www.lib.daishodai.ac.jp/opac/opac_openurl/?ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA007954","@type":"foaf:Organization","foaf:name":"追手門学院大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib-opac.otemon.ac.jp/opac/opac_openurl/?ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA007965","@type":"foaf:Organization","foaf:name":"関西大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.kansai-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB07192374"}},{"@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=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA008505","@type":"foaf:Organization","foaf:name":"岡山商科大学 附属図書館"},{"@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=BB07192374"}},{"@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=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA009155","@type":"foaf:Organization","foaf:name":"沖縄国際大学 図書館","rdfs:seeAlso":{"@id":"https://opac.okiu.ac.jp/opac/opac_openurl/?ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA010959","@type":"foaf:Organization","foaf:name":"奈良県立図書情報館","rdfs:seeAlso":{"@id":"http://opacsvr01.library.pref.nara.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA025151","@type":"foaf:Organization","foaf:name":"帝京平成大学 中野キャンパス メディアライブラリーセンター","rdfs:seeAlso":{"@id":"https://lib.thu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA012535","@type":"foaf:Organization","foaf:name":"釧路公立大学 附属図書館","rdfs:seeAlso":{"@id":"https://mbopac.kushiro-pu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA01401X","@type":"foaf:Organization","foaf:name":"公立大学法人 福井県立大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.fpu.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA015216","@type":"foaf:Organization","foaf:name":"清和大学 図書館","rdfs:seeAlso":{"@id":"https://seiwa.opac.jp/opac/ncid_search?ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA015293","@type":"foaf:Organization","foaf:name":"新潟経営大学 図書館","rdfs:seeAlso":{"@id":"http://libopac.niigataum.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA023167","@type":"foaf:Organization","foaf:name":"国際医療福祉大学 東京赤坂キャンパス図書館","rdfs:seeAlso":{"@id":"https://opac.iuhw.ac.jp/Akasaka/opac/ncid_search?ncid=BB07192374"}},{"@id":"https://ci.nii.ac.jp/library/FA016128","@type":"foaf:Organization","foaf:name":"津市立三重短期大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac2.library.tsu-cc.ac.jp/webopac/ctlsrh.do?ncid=BB07192374"}}],"prism:publicationDate":["2011.10"],"dc:subject":["NDC9:336.94","NDLC:DH531"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E9%87%91%E8%9E%8D%E5%95%86%E5%93%81%E4%BC%9A%E8%A8%88","dc:title":"金融商品会計"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784502442308"}]}]}