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 "Hay, Leon Edwards",Accounting for governmental and nonprofit entities,6th ed,R. D. Irwin,1980,Willard J. Graham series in accounting,,0256023298,,https://cir.nii.ac.jp/crid/1130282269358286464