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
"Smith, St. Elmo V. and Canadian Institute of Chartered Accountants","Finance companies : their accounting, financial statement presentation, and auditing",,Canadian Institute of Chartered Accountants,1967,Research study,,,,https://cir.nii.ac.jp/crid/1130000795450444288