@article{oai:seijo.repo.nii.ac.jp:00002146,
 author = {斉藤, 昭雄},
 issue = {173},
 journal = {成城大學經濟研究},
 month = {Nov},
 note = {P(論文)},
 pages = {53--70},
 title = {ベルギー会計制度の研究(3) : 資産・負債要素の内容と貸借対照表価額(2)},
 year = {2006}
}