@article{oai:kyoei.repo.nii.ac.jp:00000465,
 author = {佐藤, 利光 and Sato, Toshimitsu and 佐藤, 利光 and Sato, Toshimitsu},
 issue = {14},
 journal = {共栄学園短期大学研究紀要},
 month = {Mar},
 pages = {135--145},
 title = {会計文書の役割},
 year = {1998},
 yomi = {サトウ, トシミツ and サトウ, トシミツ}
}