@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}
}