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
SGV & Co. and Arthur Andersen & Co. and American Institute of Certified Public Accountants,The accounting profession in the Philippines,,American Institute of Certified Public Accountants,1989,Professional accounting in foreign countries series,,0870510584,,https://cir.nii.ac.jp/crid/1130282271324550784