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
"Lorenson, Leonard",Illustrations of pro forma financial statements that reflect subsequent events,,American Institute of Certified Public Accountants,1991,Financial report survey,,0870510991,,https://cir.nii.ac.jp/crid/1130282269471310336