長期預り金の増減額（△は減少）
Increase (decrease) in long-term deposits received
Japanese
破産更生債権等の増減額（△は増加）
Decrease (increase) in distressed receivables
敷金及び保証金の増減額（△は増加）
Decrease (increase) in leasehold and guarantee deposits
未成業務受入金の増減額（△は減少）
Increase (decrease) in advances received on service contracts in progress
未払金及び未払費用の増減額（△は減少）
Increase (decrease) in accounts payable – other, and accrued expenses
未払金の増減額（△は減少）
Increase (decrease) in accounts payable – other
未払費用の増減額（△は減少）
Increase (decrease) in accrued expenses
未払債務の増減額（△は減少）
Increase (decrease) in accrued liabilities
未払消費税等の増減額（△は減少）
Increase (decrease) in accrued consumption taxes
未払賞与の増減額（△は減少）
Increase (decrease) in accounts payable – bonuses