Шпер
Реймонд Герберт (Spear Raymond Herbert (1886 – ) – американский автор.
· The commercial world encyclopedia of
accounting for book-keepers, accountants, auditors and business men /под ред. Spear, R. H./ – Detroit,
Mich., The Commercial world
publishing company, 1908 (2-ое изд. – 1911).