@article{oai:cgu.repo.nii.ac.jp:00000614,
 author = {椎名, 市郎},
 issue = {1},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University Review of Economics & Commerce},
 month = {Sep},
 note = {3, KJ00000555840},
 pages = {63--92},
 title = {複式簿記の原理とその論理的導入法(V)},
 volume = {2},
 year = {1987},
 yomi = {シイナ, イチロウ}
}