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 "Garcke, Emile and Fells, John Manger","Factory accounts, their principles and practice",,Arno Press,1976,The history of accounting,,0405075537,,https://cir.nii.ac.jp/crid/1130000795056216960