@article{oai:cgu.repo.nii.ac.jp:00000599,
 author = {椎名, 市郎 and Shiina, Ichiro},
 issue = {2},
 journal = {中央学院大学論叢. 商経関係, The Chuo-Gakuin University Review},
 month = {Dec},
 note = {2, KJ00002340079},
 pages = {25--43},
 title = {複式簿記の原理とその論理的導入法(II)},
 volume = {20},
 year = {1985},
 yomi = {シイナ, イチロウ}
}