@article{oai:cuc.repo.nii.ac.jp:00004750,
 author = {千葉, 啓司 and CHIBA, Keiji},
 issue = {2},
 journal = {千葉商大論叢},
 month = {Mar},
 note = {P(論文)},
 pages = {69--82},
 title = {会計上の保守主義に関する一考察},
 volume = {47},
 year = {2010},
 yomi = {チバ, ケイジ}
}