app/views/accepts/new.html.erb
<div id="content_detail" class="ui-corner-all ui-widget-content">
<h1 class="title"><%= t('page.new', model: t('activerecord.models.accept')) -%></h1>
<div id="content_list">
<div id="accept_list">
<%= render 'list' -%>
</div>
</div>
</div>
<div id="submenu" class="ui-corner-all ui-widget-content">
<ul>
<li><%= link_to t('page.back'), accepts_path -%></li>
<li><%= link_to t('accept.to_order_list'), order_lists_path(@item) %></li>
</ul>
</div>