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
"Gee, Paul and Spicer, Ernest Evan",Spicer and Pegler's financial reporting for business and practice,,Tolley,2001,Tolley's accountancy series,,0406946337,,https://cir.nii.ac.jp/crid/1130282269872462208