@article{oai:sapporo-u.repo.nii.ac.jp:00002006,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {4},
 journal = {経済と経営},
 month = {Mar},
 note = {P},
 pages = {871--900},
 title = {会計理論の研究(8) : 資本会計論},
 volume = {26},
 year = {1996}
}