@article{oai:dokkyo.repo.nii.ac.jp:00001893,
 author = {百瀬, 房徳 and Momose, Fusanori},
 issue = {103},
 journal = {獨協経済, Dokkyo University Studies of Economics},
 month = {Dec},
 pages = {19--38},
 title = {ヒングステッドの単式簿記およびイギリス式簿記の検討},
 year = {2018}
}