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.",Operating statements and budgetary comparisons : a guide for preparers of state and local government financial statements,,Government Finance Officers Association,1997,Preparer's guide series,,0891252304,,https://cir.nii.ac.jp/crid/1130282273134669440