@article{oai:barrel.repo.nii.ac.jp:00001135,
 author = {渡辺, 和夫},
 issue = {4},
 journal = {商学討究},
 month = {Mar},
 note = {論説},
 pages = {23--36},
 title = {引当金会計の変遷(2)},
 volume = {51},
 year = {2001}
}