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
"Hay, Leon Edwards and Wilson, Earl R.",Accounting for governmental and nonprofit entities,9th ed,Irwin,1992,The Robert N. Anthony/Willard J. Graham series in accounting,,0256083134,,https://cir.nii.ac.jp/crid/1130000797357378816