@article{oai:dokkyo.repo.nii.ac.jp:00001766,
 author = {百瀬, 房德 and Momose, Fusanori},
 issue = {102},
 journal = {獨協経済, Dokkyo University Studies of Economics},
 month = {Jul},
 pages = {1--13},
 title = {ゲアハルトの簿記の諸制度への対応(2)},
 year = {2018}
}