@article{oai:cgu.repo.nii.ac.jp:00000858,
 author = {大澤, 一雄 and Osawa, Kazuo},
 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, KJ00007229303, 論文, Article},
 pages = {25--40},
 title = {会計システムに関する一考察},
 volume = {26},
 year = {2011},
 yomi = {オオサワ, カズオ}
}