@article{oai:sapporo-u.repo.nii.ac.jp:00005876,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 journal = {産研論集},
 month = {Dec},
 note = {P},
 pages = {75--95},
 title = {会計理論の研究(12) : 会計用語の要約と位置づけ(横川義男名誉教授追悼号)},
 volume = {17},
 year = {1996}
}