@article{oai:cgu.repo.nii.ac.jp:00000476, author = {長嶋, 義貴 and Nagashima, Yoshitaka}, issue = {1}, journal = {中央学院大学論叢. 商経関係, The Chuo-Gakuin University Review}, month = {Jun}, note = {5, KJ00001840485}, pages = {215--241}, title = {引当金会計における原則の確立}, volume = {9}, year = {1974}, yomi = {ナガシマ, ヨシタカ} }