@article{oai:doshisha.repo.nii.ac.jp:00013956,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {4},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Dec},
 note = {研究, application/pdf},
 pages = {22--37},
 title = {現代会計における資金計算の現実的機能},
 volume = {34},
 year = {1982},
 yomi = {カトウ, モリヒロ}
}