著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Hay, Leon Edwards and Engstrom, John H.",Essentials of accounting for governmental and not-for-profit organizations,,Irwin,1987,The Robert N. Anthony/Willard J. Graham series in accounting,,0256034540,,https://cir.nii.ac.jp/crid/1130000793715063296