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
"Freeman, Robert J. and Shoulders, Craig D.",Governmental and nonprofit accounting : theory and practice,7th ed,"Pearson Education, Prentice Hall",2003,Charles T. Horngren series in accounting,,0130661910,,https://cir.nii.ac.jp/crid/1130000795672416256