@article{oai:kanagawa-u.repo.nii.ac.jp:00011879, author = {戸田, 龍介 and Toda, Ryusuke}, issue = {4}, journal = {商経論叢}, month = {Mar}, note = {Article, 研究ノート}, pages = {21--32}, title = {地域振興のための簿記の役割(2) -農業における資金調達の視点を中心に-}, volume = {46}, year = {2011} }