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
"Gray, R. H.",Accounting for R & D : a review of experiences with SSAP 13,,Institute of Chartered Accountants in England and Wales,1985,Research paper,,,,https://cir.nii.ac.jp/crid/1130282271604519552