@article{oai:doshisha.repo.nii.ac.jp:00013770,
 author = {内川, 菊義 and Uchikawa, Kikuyoshi},
 issue = {3},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Dec},
 note = {研究, application/pdf},
 pages = {1--26},
 title = {会計方法を会計制度から分けて考察することの意味 (2)},
 volume = {29},
 year = {1977},
 yomi = {ウチカワ, キクヨシ}
}