@article{oai:ynu.repo.nii.ac.jp:00007897,
 author = {原, 俊雄},
 issue = {1},
 journal = {横浜経営研究},
 month = {Mar},
 pages = {129(129)--137(137)},
 title = {わが国簿記理論における収支観: 下野理論の検討},
 volume = {37},
 year = {2016}
}