@article{oai:oiu.repo.nii.ac.jp:00000633,
 author = {片岡, 清賢 and カタオカ, セイケン and Kataoka, Seiken},
 issue = {2},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Dec},
 note = {P(論文)},
 pages = {1--11},
 title = {商品勘定に関連する決算仕訳},
 volume = {5},
 year = {1992},
 yomi = {カタオカ, セイケン}
}