{"created":"2025-05-21T02:13:32.646484+00:00","id":2000158,"links":{},"metadata":{"_buckets":{"deposit":"15686289-e362-4aeb-9e52-ca078b5b01b2"},"_deposit":{"created_by":14,"id":"2000158","owner":"14","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"2000158"},"status":"published"},"_oai":{"id":"oai:hakodate-u.repo.nii.ac.jp:02000158","sets":["1:1747707311303"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"101","bibliographicPageStart":"77","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"函館大学論究","bibliographic_titleLang":"ja"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"初心者向けの簿記・会計テキストでは、記帳やその説明に日常語がほぼ同じ意味で使われている。代表例が、売買取引の対象となる物品・サービスを指して言う「商品」である。ただ、身近なイメージがあるがゆえに誤解を生むことがある。\n本稿では、実際に学生から受けた質問に見られる誤解例を検討し、誤解の原因を指摘する。１つは会計実体の前提の理解不足であり、もう1つは商品という日常語の使用に伴う誤解である。前者は現今のテキストに見られる前提的概念の軽視傾向に起因する。後者は「商品」という語自体の性質に絡むコトバの問題でもある。これは簿記・会計（学）の分野の考究だけで手に負えるとは言えまい。なお、歴史的な存在として、異なる機能を有するもう１つの商品a/cにも言及する。\nいずれにしても、授業・テキストが商業簿記を中心に扱っていることに関係している。これらの問題は、学習上大きな影響を与えるだけに、教える側には明確に意識することが求められる。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18896/0002000158","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"函館大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"item_10002_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AN00204857","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"item_10002_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"02866137","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"片山, 郁夫","creatorNameLang":"ja"},{"creatorName":"カタヤマ, イクオ","creatorNameLang":"ja-Kana"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-05-21"}],"filename":"大学論究56-2_06片山.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_5","url":{"url":"https://hakodate-u.repo.nii.ac.jp/record/2000158/files/大学論究56-2_06片山.pdf"},"version_id":"29fcf6fd-c7dc-4c18-b160-4401c71dd2cf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"大学の簿記・会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計（企業）実体の前提","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"商品","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"商品a/c","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"商品売買取引の記帳対象と勘定科目","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"商品売買取引の記帳対象と勘定科目","subitem_title_language":"ja"},{"subitem_title":"How to set the title of account in bookkeeping  on buying and selling goods","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["1747707311303"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-05-21"},"publish_date":"2025-05-21","publish_status":"0","recid":"2000158","relation_version_is_last":true,"title":["商品売買取引の記帳対象と勘定科目"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2025-05-21T02:39:21.283972+00:00"}