{"@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/BN09176872.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BN09176872#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BN09176872.json"},"dc:title":[{"@value":"会計学原理"},{"@value":"カイケイガク ゲンリ","@language":"ja-hrkt"}],"dcterms:alternative":["Textbook of accounting"],"dc:creator":"菊谷正人[ほか]著","dc:publisher":[{"@value":"同文書院"}],"dcterms:extent":"8, 180p","cinii:size":"21cm","dc:language":"jpn","dc:date":"1993","cinii:ncid":"BN09176872","cinii:ownerCount":"38","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA01352965#entity","@type":"foaf:Person","foaf:name":[{"@value":"菊谷, 正人 "},{"@value":"キクヤ, マサト","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001379","@type":"foaf:Organization","foaf:name":"東北大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.library.tohoku.ac.jp/opac/opac_openurl/?ncid=BN09176872"}},{"@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/BN09176872"}},{"@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=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA003964","@type":"foaf:Organization","foaf:name":"大阪公立大学 杉本図書館","rdfs:seeAlso":{"@id":"https://opac.ao.omu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA018407","@type":"foaf:Organization","foaf:name":"兵庫県立大学 姫路環境人間学術情報館","rdfs:seeAlso":{"@id":"https://lib.laic.u-hyogo.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA012546","@type":"foaf:Organization","foaf:name":"県立広島大学 庄原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=BN09176872"}},{"@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/FA004231","@type":"foaf:Organization","foaf:name":"札幌大学 図書館","rdfs:seeAlso":{"@id":"http://lsvopac.sapporo-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN09176872"}},{"@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=BN09176872"}},{"@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=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA004355","@type":"foaf:Organization","foaf:name":"酪農学園大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.rakuno.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA004366","@type":"foaf:Organization","foaf:name":"青森大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.aomori-u.ac.jp/opac/opac_openurl/?ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA004388","@type":"foaf:Organization","foaf:name":"八戸学院 図書館","rdfs:seeAlso":{"@id":"https://li01.hachinohe-u.ac.jp/opac/opac_search/?ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA004923","@type":"foaf:Organization","foaf:name":"青山学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.agulin.aoyama.ac.jp/iwjs0011opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA021966","@type":"foaf:Organization","foaf:name":"国士舘大学 鶴川図書館・情報メディアセンター","rdfs:seeAlso":{"@id":"https://opac.kokushikan.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA005278","@type":"foaf:Organization","foaf:name":"国士舘大学 図書館・情報メディアセンター","rdfs:seeAlso":{"@id":"https://opac.kokushikan.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA005358","@type":"foaf:Organization","foaf:name":"上智大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.sophia.ac.jp/opac/opac_openurl?ncid=BN09176872"}},{"@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=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA005766","@type":"foaf:Organization","foaf:name":"帝京大学 図書館","rdfs:seeAlso":{"@id":"https://opac.teikyo-u.ac.jp/iwjs0016opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA005802","@type":"foaf:Organization","foaf:name":"東海大学 付属図書館","rdfs:seeAlso":{"@id":"https://opac-t.time.u-tokai.ac.jp/iwjs0018opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN09176872"}},{"@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/FA006907","@type":"foaf:Organization","foaf:name":"相模女子大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.std.cloud.iliswave.jp/iwjs0016opc/cattab.do?sp_srh_flg=true&ncid=BN09176872"}},{"@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=BN09176872"}},{"@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=BN09176872"}},{"@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=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA007852","@type":"foaf:Organization","foaf:name":"大阪産業大学 綜合図書館","rdfs:seeAlso":{"@id":"https://library.cnt.osaka-sandai.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BN09176872"}},{"@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=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA008083","@type":"foaf:Organization","foaf:name":"摂南大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.setsunan.ac.jp/iwjs0021op2/ctlsrh.do?ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA012739","@type":"foaf:Organization","foaf:name":"作新学院大学 図書館","rdfs:seeAlso":{"@id":"http://sakulib.sakushin-u.ac.jp/mylimedio/search/search.do?mode=comp&lang=ja&ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA014905","@type":"foaf:Organization","foaf:name":"静岡産業大学 図書館","rdfs:seeAlso":{"@id":"https://lib-search.ssu.ac.jp/opac/search?autoDetail=true&searchmode=complex&target=local&s_ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA015136","@type":"foaf:Organization","foaf:name":"札幌国際大学 図書館","rdfs:seeAlso":{"@id":"https://library-opac.siu.ac.jp/iwjs0020opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN09176872"}},{"@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=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA016729","@type":"foaf:Organization","foaf:name":"神戸医療未来大学 図書・情報センター"},{"@id":"https://ci.nii.ac.jp/library/FA016809","@type":"foaf:Organization","foaf:name":"豊橋創造大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.sozo.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA017197","@type":"foaf:Organization","foaf:name":"東海学園大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA019931","@type":"foaf:Organization","foaf:name":"北海道武蔵女子大学・北海道武蔵女子短期大学 附属図書館","rdfs:seeAlso":{"@id":"https://musashi.opac.jp/opac/ncid_search?ncid=BN09176872"}},{"@id":"https://ci.nii.ac.jp/library/FA019986","@type":"foaf:Organization","foaf:name":"新潟医療福祉大学 図書館","rdfs:seeAlso":{"@id":"https://lib.nuhw.ac.jp/opac/opac_openurl/?ncid=BN09176872"}}],"dcterms:hasFormat":[{"@id":"https://dl.ndl.go.jp/pid/13100255","dc:date":"1993"}],"prism:publicationDate":["1993.3"],"cinii:note":["共著者:近田典行,渡邊和矩,古庄修,林健治,神谷健司"],"dc:subject":["NDC8:336.9"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E4%BC%9A%E8%A8%88","dc:title":"会計"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E4%BC%9A%E8%A8%88%E5%AD%A6","dc:title":"会計学"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BN08967078#entity","dc:title":"Managements & informations 21 series","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:4810311988"}]}]}