@article{oai:sapporo-u.repo.nii.ac.jp:00001708,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {2},
 journal = {経済と経営},
 month = {Nov},
 note = {P},
 pages = {165--186},
 title = {会計原則研究(1)},
 volume = {21},
 year = {1990}
}