{"created":"2023-05-15T14:47:10.001990+00:00","id":10916,"links":{},"metadata":{"_buckets":{"deposit":"1551bab4-d668-402e-ab1d-2da228b8f505"},"_deposit":{"created_by":11,"id":"10916","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10916"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010916","sets":["14:8:1085"]},"author_link":["22672"],"control_number":"10916","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"92","bibliographicPageStart":"81","bibliographicVolumeNumber":"42","bibliographic_titles":[{"bibliographic_title":"京都マネジメント・レビュー","bibliographic_titleLang":"ja"},{"bibliographic_title":"Kyoto Management Review","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文の目的は，日本基準における現金割引の非対称的な会計処理の問題を明らかにし，その問題を解消するための組替調整の方法を提案することにある．日本基準では，売上割引には実際に適用された現金割引を売上から控除する総額- 評価勘定法が適用され，仕入割引には実際に適用された現金割引を金融収益とする総額- 金融収益費用法が採用されている．このような非対称的な会計処理は，売上を実際取引価格で測定し，売上原価を信用取引価格で測定するため，売上と売上原価の対応関係に歪みを生じさせる原因となっている．本論文では，比較可能性を確保しつつ，この歪みを解消する2 つの手段を提案している．第1 の方法は，売上割引を売上高に加算する方法であり，この組替調整により，売上と売上原価の測定基礎は信用取引価格で統一される．第2 の方法は，仕入割引を売上原価から控除する方法であり，この組替調整により，売上と売上原価の測定基礎は実際取引価格で統一される．","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学マネジメント研究会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1167166X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-5304","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"松下, 真也","creatorNameLang":"ja"},{"creatorName":"マツシタ, シンヤ","creatorNameLang":"ja-Kana"},{"creatorName":"MATSUSHITA, Shinya","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"22672","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-04-25"}],"displaytype":"detail","filename":"KMR_42_81.pdf","filesize":[{"value":"219.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_42_81.pdf","url":"https://ksu.repo.nii.ac.jp/record/10916/files/KMR_42_81.pdf"},"version_id":"bb88e928-b8ca-46d0-b6dd-8ff9d16fb397"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"対応概念","subitem_subject_scheme":"Other"},{"subitem_subject":"収益認識基準","subitem_subject_scheme":"Other"},{"subitem_subject":"現金割引","subitem_subject_scheme":"Other"},{"subitem_subject":"売上総利益","subitem_subject_scheme":"Other"},{"subitem_subject":"損益計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"matching","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"revenue recognition","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"cash discount","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"gross margin","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"income statement","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":"商品売買取引における現金割引の会計処理の研究 : 非対称的な会計処理による対応関係の歪みと組替調整","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"商品売買取引における現金割引の会計処理の研究 : 非対称的な会計処理による対応関係の歪みと組替調整","subitem_title_language":"ja"},{"subitem_title":"Reclassification Adjustment for Matching Distortion Caused by Asymmetric Accounting for Cash Discounts in J-GAAP","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1085"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-04-25"},"publish_date":"2023-04-25","publish_status":"0","recid":"10916","relation_version_is_last":true,"title":["商品売買取引における現金割引の会計処理の研究 : 非対称的な会計処理による対応関係の歪みと組替調整"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-07-13T03:11:10.870758+00:00"}