@book{ BA00321460,
 author = "Flamholtz, Eric and Diamond, Michael A. and Flamholtz, Diana Troik",
 title = "Financial accounting",
 publisher = "Macmillan,Collier Macmillan",
 year = "1986",
 URL = "https://ci.nii.ac.jp/ncid/BA00321460"
}
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