@article{oai:kagawa-u.repo.nii.ac.jp:00004732,
 author = {田中, 嘉穂 and Tanaka, Yoshiho},
 journal = {研究年報, Annals of economic studies},
 month = {Mar},
 pages = {151--175},
 title = {初期の費用・収益対応の概念—リトルトンおよびペイトンを中心に—},
 volume = {11},
 year = {1972},
 yomi = {タナカ, ヨシホ}
}