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
"Higginbotham, W. H. and Stewart, Andrew","Administrative and selling costs, their nature and distribution",,Bush Terminal Building,1925,National Association of Cost Accountants : Official Publications,,,,https://cir.nii.ac.jp/crid/1130000798307242880