@article{oai:kansai-u.repo.nii.ac.jp:00015185,
 author = {佐藤, 博明},
 issue = {1},
 journal = {關西大學商學論集},
 month = {Apr},
 note = {酒井文雄教授古稀記念特集},
 pages = {1--24},
 title = {ペンジオン取引の貸借対照表処理 : 現代ドイツ会計制度の諸相},
 volume = {42},
 year = {1997}
}