@book{78178,
	author = {Hansen, Palle. and Suárez Franck, Armando.},
	title = {Tratado de Contabilidad / },
	publisher = {Aguilar, },
	year = {1973.},
	series = {Economía de la empresa},
	address = {[Madrid] : },
	edition = {[3ª ed., 1ª reimp.].}
}