@article{oai:nias.repo.nii.ac.jp:00000750,
 author = {渡瀬, 一紀},
 journal = {長崎総合科学大学紀要, Bulletin of the Nagasaki Institute of Applied Science},
 month = {Aug},
 note = {The cash flow statement has played important role as basic financial statements along with the balance sheet and the profit and loss statement. When individual financial statements are analyzed, however it becomes necessary to induce cash flow statements from the balance sheets and the profit and loss statements. On the other hand, there is a method of utilizing formulas as a record of enterprise activity. By utilizing formulas for source and application of funds, the balance sheet, the profit and loss statement and cash flow statement
 could be indicated in the same chart by direct method.},
 pages = {7--14},
 title = {企業資本計算式を使ったキャッシュ・フロー計算書の作成},
 volume = {54},
 year = {2014},
 yomi = {ワタセ, カズノリ}
}