@article{oai:kyoei.repo.nii.ac.jp:00000364,
 author = {佐藤, 利光 and Sato, Toshimitsu and 佐藤, 利光 and Sato, Toshimitsu},
 issue = {8},
 month = {Mar},
 pages = {79--86},
 title = {「会計の目的とその手段について」},
 year = {1992},
 yomi = {サトウ, トシミツ and サトウ, トシミツ}
}