@article{oai:kochi.repo.nii.ac.jp:00005920,
 author = {伊丹, 清},
 journal = {高知論叢. 社会科学},
 month = {Nov},
 note = {application/pdf},
 pages = {83--99},
 title = {債権者のローン損傷会計の会計的特徴},
 volume = {63},
 year = {1998}
}