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
"Gellein, Oscar S. and Newman, Maurice S.",Accounting for research and development expenditures,,American Institute of Certified Public Accountants,1973,Accounting research study,,,,https://cir.nii.ac.jp/crid/1130000798197829248