@article{oai:rikkyo.repo.nii.ac.jp:00002328,
 author = {熊谷, 重勝 and Kumagai, Shigekatsu},
 issue = {3},
 journal = {立教經濟學研究},
 month = {},
 note = {P(論文)},
 pages = {81--106},
 title = {引当金会計と自己資本},
 volume = {47},
 year = {1994}
}