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
"Clark, Hal G. and Lorensen, Leonard",Illustrations of cash-flow financial statements : a survey of the application of FASB statement no. 95,,American Institute of Certified Public Accountants,1989,Financial report survey,,0870510657,,https://cir.nii.ac.jp/crid/1130000794852561152