@article{oai:dokkyo.repo.nii.ac.jp:00001281, author = {百瀬, 房德}, issue = {100}, journal = {獨協経済, Dokkyo University Studies of Economics}, month = {Jul}, note = {pdf}, pages = {37--61}, title = {ゲアハルトの簿記の実践}, year = {2017} }