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
"Morey, Lloyd and Hackett, Robert Phillip.",Fundamentals of governmental accounting,2nd ed,"Wiley,Chapman",1951,A Wiley publication in accounting,,,,https://cir.nii.ac.jp/crid/1130000796688860800