@article{oai:kwansei.repo.nii.ac.jp:00019826,
 author = {梶浦, 昭友 and Kajiura, Akitomo},
 issue = {3},
 journal = {商学論究},
 month = {Feb},
 pages = {17--31},
 title = {交換余剰計算書の基礎構造},
 volume = {35},
 year = {1988}
}