Abstract: Transaction data representing a transaction to be processed is input through an input terminal. An interface unit assigns the input transaction data a business code identifying the business activities of a company involved in the transaction represented by the transaction data, and a type code identifying an account title classified based on a cost element. A journalizing unit refers to a master information storage unit, and journalizes the transaction data based on the business code and the type code. The journal result is stored in a database accessible from the terminal device of the accounting division.

Abstract: Transaction data representing a transaction to be processed is input through an input terminal. An interface unit assigns the input transaction data a business code identifying the business activities of a company involved in the transaction represented by the transaction data, and a type code identifying an account title classified based on a cost element. A journalizing unit refers to a master information storage unit, and journalizes the transaction data based on the business code and the type code. The journal result is stored in a database accessible from the terminal device of the accounting division.

Abstract: A laminated member comprising a metal foil or sheet (1) and a thermoplastic resin film (4) bonded together with an adhesive selected from a carboxyl group-containing polyolefin and a polyolefin based resin prepared by heat-compounding a carboxyl group-containing polyolefin and a metal compound is heated at a higher temperature than the melting temperature of the adhesive and pressed using a heating roll (3) and a nip roll (6). The laminated member is then cooled at the heat distortion temperature of the adhesive or at a temperature higher than the heat distortion temperature while applying a pressure of at least 0.2 kg/cm.sup.2 with a cooling roll (10) and a nip roll (11).