@article{oai:chuo-u.repo.nii.ac.jp:00006158,
 author = {児嶋, 隆},
 issue = {4},
 journal = {商学論纂},
 month = {Mar},
 note = {application/pdf},
 pages = {545--579},
 title = {貸倒引当金会計の行方(4)},
 volume = {55},
 year = {2014},
 yomi = {コジマ, タカシ}
}