@article{oai:chuo-u.repo.nii.ac.jp:00012560,
 author = {上野, 清貴},
 issue = {1-2},
 journal = {商学論纂},
 month = {Sep},
 note = {application/pdf},
 pages = {1--45},
 title = {収入支出観と資金会計 : コジオールの所論を参考として},
 volume = {60},
 year = {2018},
 yomi = {ウエノ, キヨタカ}
}