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100   $a20030910d1994----km-y0itay50------ba
101 0 $aeng
200 1 $aProfit related pay$fRobert G. Luther, Steven B. Jones
210   $aCentral Milton Keynes (UK)$cAccountancy Age Books$d1994
215   $a30 p.$d29 cm
225 1 $aAccountants Digest$v327
700  1$aLuther,$bRobert G.$0374276
701  1$aJones,$bSteven B.$0143692
712 02$aInstitute of Chartered Accountants in England and Wales
801  0$aIT$bUNINA$gRICA$2UNIMARC
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952   $aDEP-PLT4-37$b4716$fECA
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