@article{oai:u-hyogo.repo.nii.ac.jp:00000909,
 author = {土田, 俊也 and Tsuchida, Toshiya},
 issue = {1/2},
 journal = {商大論集, Journal of University of Hyogo},
 month = {Dec},
 note = {6, KJ00007541519, 論文, Article},
 pages = {71--88},
 title = {「 ケイゾク キギョウ ノ ゼンテイ 」 ト キャッシュ ・ フロー ジョウホウ ノ ユウヨウセイ},
 volume = {63},
 year = {2011},
 yomi = {ツチダ, トシヤ}
}