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, M. H. Cabourn.",Aids to profitability,,Institute of Chartered Accountants in England and Wales,1972,Practice administration booklet,,,,https://cir.nii.ac.jp/crid/1130282269589934080