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
"Smith, Marvin M.","Accrual accounting for military retirement : alternative approaches, July 1983",,William S. Hein,1991,Congressional Budget Office publications,,,,https://cir.nii.ac.jp/crid/1130282269349285888