@article{oai:doshisha.repo.nii.ac.jp:00013112,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {5},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Feb},
 note = {研究, application/pdf},
 pages = {109--126},
 title = {ハットフィールド『近代会計学』の論理構造 : 支払能力表示と配当可能利益の計算を中心に},
 volume = {13},
 year = {1962},
 yomi = {カトウ, モリヒロ}
}