@article{oai:senshu-u.repo.nii.ac.jp:02000436,
 author = {佐藤, 文雄 and Satoh, Fumio},
 journal = {専修商学論集},
 month = {Jan},
 pages = {115--127},
 title = {簿記学論考(4) : 棚卸資産の会計},
 volume = {118},
 year = {2024}
}