@article{oai:rikkyo.repo.nii.ac.jp:00002303,
 author = {熊谷, 重勝 and Kumagai, Shigekatsu},
 issue = {3},
 journal = {立教經濟學研究},
 month = {},
 note = {P(論文)},
 pages = {127--148},
 title = {引当金会計の対象と方法},
 volume = {46},
 year = {1993}
}