@article{oai:chukyo-u.repo.nii.ac.jp:00016179,
 author = {中垣, 昇 and Nakagaki, Noboru},
 issue = {1},
 journal = {中京経営研究, Chukyo keiei kenkyu},
 month = {Sep},
 note = {5, KJ00004853735},
 title = {経営財務の基礎概念に関する一省察},
 volume = {16},
 year = {2006},
 yomi = {ナカガキ, ノボル}
}