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
Moret Ernst & Young in the Netherlands and American Institute of Certified Public Accountants,The accounting profession in the Netherlands,"2nd ed., rev",American Institute of Certified Public Accountants,1991,Professional accounting in foreign countries series,,,,https://cir.nii.ac.jp/crid/1130000796294411264