@article{oai:cuc.repo.nii.ac.jp:00004926, author = {小田, 徳仁 and オダ, ノリヒト and ODA, Norihito}, issue = {1}, journal = {千葉商大論叢}, month = {Sep}, note = {P(論文)}, pages = {91--119}, title = {初級的な簿記検定試験の現状 : 全経簿記検定3級の分析}, volume = {50}, year = {2012} }