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 ,"Foreign merchants' account, advanced accountancy, partnership law and accounts, auditing, fiancial calculations",,International Correspondence Schools,,I. C. S. reference library,,,,https://cir.nii.ac.jp/crid/1130000797967830656