@article{oai:cgu.repo.nii.ac.jp:00000754,
 author = {椎名, 市郎 and Shiina, Ichiro},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University Review of Economics & Commerce},
 month = {Mar},
 note = {4, KJ00000555827},
 pages = {35--50},
 title = {複式簿記の原理とその論理的導入法(11)},
 volume = {18},
 year = {2004},
 yomi = {シイナ, イチロウ}
}