TY - JOUR AU - KAMATA, Nobuo AU - TIAN, Yu TI - The People's Republic of China Accounting Standard for Business Enterprises : Cash Flow Statements Part III Guidebook T2 - The journal of the College of Business Administration and Information Science SN - 09108874 PY - 2004 DA - 2004/03/25 VL - 18 SP - 55-70 UR - http://ci.nii.ac.jp/naid/110004298683/en/ ER -