@article{oai:kansai-u.repo.nii.ac.jp:00023499,
 author = {柴, 健次 and Shiba, Kenji},
 journal = {現代社会と会計},
 month = {Mar},
 pages = {17--28},
 title = {財務諸表4表の意義と構造},
 volume = {2},
 year = {2008}
}