@article{oai:aska-r.repo.nii.ac.jp:00006819, author = {石川, 雅之}, issue = {3}, journal = {ビジネスとコミュニケーション}, month = {Mar}, note = {Article}, pages = {7--12}, title = {社債発行費と新株発行費の会計処理}, year = {2003} }