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
"Finkler, Steven A. and Ward, David M. (David Marc)",Essentials of cost accounting for health care organizations,2nd ed,Aspen Publishers,1999,,,0834210118,,https://cir.nii.ac.jp/crid/1130000794174193536