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
"Gauthier, Stephen J.",The statement of cash flows and the statement of changes in net assets : a guide for preparers of state and local government financial statements,,Government Finance Officers Association,1999,Preparer's guide series,,0891252452,,https://cir.nii.ac.jp/crid/1130282269926649472