@article{oai:dokkyo.repo.nii.ac.jp:00001322,
 author = {百瀬, 房德 and Momose, Fusanori},
 issue = {101},
 journal = {獨協経済, Dokkyo University Studies of Economics},
 month = {Dec},
 pages = {1--16},
 title = {ゲアハルトの簿記の諸制度への対応(1)},
 year = {2017}
}