@Misc{BVMC:291179,
author = {Cruz E., Miguel Ángel},
title = {Tratado de contabilidad},
publisher = {Alicante : Biblioteca Virtual Miguel de Cervantes, 2012},
year = {2012},
url = {https://www.cervantesvirtual.com/nd/ark:/59851/bmcfr0h6}
}