@article{oai:nakamura-u.repo.nii.ac.jp:00000245,
 author = {日野, 修造},
 issue = {2},
 journal = {流通科学研究, JOURNAL OF FACULTY OF BUSINESS,MARKETING AND DISTRIBUTION},
 month = {Mar},
 pages = {73--82},
 title = {非営利組織体会計における一時拘束純資産の負債性の検討},
 volume = {12},
 year = {2013},
 yomi = {ヒノ, シュウゾウ}
}