@article{oai:sapporo-u.repo.nii.ac.jp:00001776,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {2},
 journal = {経済と経営},
 month = {Sep},
 note = {P},
 pages = {373--404},
 title = {会計原則研究(2) : 損益計算書原則論},
 volume = {22},
 year = {1991}
}