@article{oai:kanagawa-u.repo.nii.ac.jp:00001537, author = {関口, 博正 and Sekiguchi, Hiromasa}, journal = {国際経営論集}, month = {May}, pages = {71--89}, title = {<論文>建設中利子 (AFUDC) の計上とその問題点}, volume = {5}, year = {1993} }