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
"Sprague, Thomas Bond and Sprague, A. E. (Alfred Ernest)","A treatis on life insurance accounts ; and, A treatise on insurance companies' accounts",,Arno Press,1980,Dimensions of accounting theory and practice,,,,https://cir.nii.ac.jp/crid/1130000793717183360