TY  - BOOK
AU  - Clemens,J.H.
TI  - Balance sheets and the lending bankers : an assessment og accounting statements and their interpretation in relation to bank advances / 
SN  - 0905118154
U1  - 332.175 CLE D 
PY  - 1977///
CY  - London : 
PB  - Europe Publications Ltd.
KW  - Balance sheets
KW  - Bank lending
KW  - Bank loans
KW  - Financial statements
N1  - Includes index
ER  -