@article{oai:barrel.repo.nii.ac.jp:00003560,
 author = {木村, 重義},
 journal = {社会経済研究},
 month = {Mar},
 note = {研究},
 pages = {1--15},
 title = {クルツバウエルの簿記理論},
 volume = {6-7},
 year = {1948}
}