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
"Christensen, Elwyn LaVern",A critical analysis of working capital as a measurement of short-term debt capacity for creditors,,University Microfilms,1967,Dissertation on accounting of main universities in America,,,,https://cir.nii.ac.jp/crid/1130000796119179776