app/views/expenses/index.html.erb
<div id="content_detail" class="ui-corner-all">
<h1 class="title"><%= t('page.listing', :model => t('activerecord.models.expense')) -%></h1>
<div id="content_list">
<table class="index">
<tr>
<th><%= t('activerecord.attributes.expense.item') -%></th>
<th><%= t('activerecord.attributes.expense.price') -%></th>
<th><%= t('activerecord.attributes.expense.budget') -%></th>
<th></th>
</tr>
<%- @expenses.each do |expense| -%>
<tr class="line<%= cycle("0", "1") -%>">
<td><%= expense.item.manifestation.original_title if expense.item && expense.item.manifestation -%></ br>
(<%= link_to(expense.item.item_identifier, expense.item) if expense.item -%>)</td>
<td><%= t('expense.yen', :price => to_format(expense.price)) -%></td>
<td><%= expense.budget.library.display_name.localize if expense.budget && expense.budget.library -%>
<%= expense.budget.term.display_name.localize if expense.budget && expense.budget.term -%></td>
<td>
<%- if can? :update, expense -%>
<%= link_to t('page.edit'), edit_expense_path(expense) -%>
<% end %>
<%= link_to t('page.show'), expense -%>
</td>
</tr>
<%- end -%>
</table>
</div>
</div>
<div id="submenu" class="ui-corner-all">
<ul>
<li><%= link_to t('expense.export'), export_report_expenses_path -%></li>
</ul>
</div>