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
"Windal, Floyd W.",The accounting concept of realization,,"Bureau of Business and Economic Research, Graduate School of Business Administration, Michigan State University",1961,Occasional paper,,,,https://cir.nii.ac.jp/crid/1130282269306697856