@article{oai:sapporo-u.repo.nii.ac.jp:00001995,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {3},
 journal = {経済と経営},
 month = {Dec},
 note = {P},
 pages = {663--691},
 title = {会計理論の研究(7) : 負債会計論},
 volume = {26},
 year = {1995}
}