@article{oai:chukyo-u.repo.nii.ac.jp:00017393, author = {梅田, 守彦 and Umeda, Morihiko}, issue = {2}, journal = {中京経営研究, CHUKYO KEIEI KENKYU}, month = {Mar}, pages = {41--49}, title = {学校法人のキャッシュ・フロー計算書}, volume = {18}, year = {2009} }