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
"Forman, Martin and Gilbert, John",Factoring and finance,,Heinemann,1976,The Heinemann accountancy and administration series,,0434905682,,https://cir.nii.ac.jp/crid/1130000795565418368