@article{oai:kaetsu.repo.nii.ac.jp:00000827,
 author = {佐藤, 俊夫 and Sato, Toshio},
 journal = {研究論集, Nihon Woman's Junior College of Economics annual reports of studies},
 month = {Mar},
 note = {7, KJ00004781596},
 pages = {99--112},
 title = {資本構成における安全性と収益性 : 主として借入資本と固定資産を中心として},
 volume = {5},
 year = {1960},
 yomi = {サトウ, トシオ}
}