@article{oai:dokkyo.repo.nii.ac.jp:00002479, author = {百瀬, 房德 and Momose, Fusanori}, issue = {109}, journal = {獨協経済, Dokkyo University Studies of Economics}, month = {Mar}, pages = {1--13}, title = {帳簿在高と実際在高}, year = {2021} }