@article{oai:shizuoka.repo.nii.ac.jp:00004404,
 author = {佐藤, 誠二},
 issue = {1},
 journal = {静岡大学経済研究},
 month = {May},
 note = {application/pdf},
 pages = {67--88},
 title = {正規の簿記の諸原則システムとその適用能力},
 volume = {2},
 year = {1997}
}