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
"Mikesell, Rufus Merrill and Hay, Leon Edwards",Governmental accounting,4th ed,R.D. Irwin,1969,Willard J. Graham series in accounting,,,,https://cir.nii.ac.jp/crid/1130000794615766656