@article{oai:waseda.repo.nii.ac.jp:00012567, author = {Hirose, Yoshikuni and 広瀬, 義州}, journal = {早稲田商学=The Waseda commercial review}, month = {Jul}, pages = {39--48}, title = {取得原価主義会計の存立基盤}, volume = {373号}, year = {1997} }