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
"Barton, Allan",An analysis of business income concepts,,"International Centre for Research in Accounting, University of Lancaster",1975,International Centre for Research in Accounting. Occasional paper,,,,https://cir.nii.ac.jp/crid/1130000795183063936