@article{oai:oiu.repo.nii.ac.jp:00000056,
 author = {宮内, 俊男 and 倉田, 三郎 and 高橋, 泰代 and 安高, 真一郎 and ミヤウチ, トシオ and クラタ, サブロウ and タカハシ, ヤスヨ and アタカ, シンイチロウ and Miyauchi, Toshio and Kurata, Saburo and Takahashi, Yasuyo and Ataka, Shinichiro},
 issue = {2},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Jan},
 note = {P(論文), E. Schmalenbach stated that net income plays a role as a connecting link (ein verknüpfendes Band) between an income statement and a balance sheet. [“Dynamische Bilanz” (1931)]
　There are differences in the relationship, the connecting link, between the balance sheets and income statements of individual companies. Therefore the differences in two listed companies are examined and clarified, and the connection between the balance sheet and cash-flow statement is proposed.},
 pages = {1--11},
 title = {資金計算書の問題点 : B/S,C/Fとの連結環を求めて},
 volume = {25},
 year = {2012},
 yomi = {タカハシ, ヤスヨ}
}