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
"Bray, F. Sewell (Frank Sewell)",Precision and design in accountancy,,Arno Press,1980,Dimensions of accounting theory and practice,,0405135033,,https://cir.nii.ac.jp/crid/1130282269776486016