{"created":"2023-06-19T12:16:04.530533+00:00","id":303,"links":{},"metadata":{"_buckets":{"deposit":"6f02813c-25f7-4aff-abb1-e159eb44c0c4"},"_deposit":{"created_by":24,"id":"303","owners":[24],"pid":{"revision_id":0,"type":"depid","value":"303"},"status":"published"},"_oai":{"id":"oai:hachinohe-hachitan.repo.nii.ac.jp:00000303","sets":["248:312"]},"author_link":["394"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-12-24","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"51","bibliographicPageEnd":"70","bibliographicPageStart":"57","bibliographic_titles":[{"bibliographic_title":"八戸学院大学紀要"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"キャッシュ・フロー計算書とは、企業の一会計期間におけるキャッシュ・フローの状況を一定の活動区分別に表示する計算書であり、導入されてから15年が経過した。近年の企業を取り巻く環境の変化に伴い、以前よりキャッシュ・フロー計算書の持つ役割・重要性は高揚してきている。そんな中、キャッシュ・フロー計算書の表示方法は、直接法と間接法の選択適用が認められているにもかかわらず、ほとんどの企業が間接法を採用している現状がある。\nそこで本稿では、キャッシュ・フロー計算書の作成方法の一つである間接作成法を用いることで、直接法にて挙げられている問題点に関係なく、どちらの表示方法についても同様に作成できることを示すとともに、その構造に関して検討を行う。","subitem_description_type":"Other"}]},"item_10002_select_24":{"attribute_name":"論文種別","attribute_value_mlt":[{"subitem_select_item":"研究ノート"}]},"item_10002_select_25":{"attribute_name":"学部学科","attribute_value_mlt":[{"subitem_select_item":"ビジネス学部ビジネス学科"}]},"item_10002_select_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_select_item":"八戸学院大学"}]},"item_10002_select_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_select_item":"2187-8102"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"幸田, 威久矢"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-12-24"}],"displaytype":"simple","filename":"キャッシュ・フロー計算書の作成方法.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"PDF(本文)","url":"https://hachinohe-hachitan.repo.nii.ac.jp/record/303/files/キャッシュ・フロー計算書の作成方法.pdf"},"version_id":"a8f2eeb8-d969-49ec-9cd9-aa42bac50cd4"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"キャッシュ・フロー計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"直接法","subitem_subject_scheme":"Other"},{"subitem_subject":"間接作成法","subitem_subject_scheme":"Other"},{"subitem_subject":"Statement of Cash Flow","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Direct method","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Indirect preparation method","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":"キャッシュ・フロー計算書の作成方法─ 間接作成法とその構造 ─","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"キャッシュ・フロー計算書の作成方法─ 間接作成法とその構造 ─"},{"subitem_title":"Preparation of Cash Flow Statement －Indirect preparation method and the structure－","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"24","path":["312"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-12-24"},"publish_date":"2015-12-24","publish_status":"0","recid":"303","relation_version_is_last":true,"title":["キャッシュ・フロー計算書の作成方法─ 間接作成法とその構造 ─"],"weko_creator_id":"24","weko_shared_id":-1},"updated":"2023-06-19T12:41:08.519732+00:00"}