Accounts payable – due to franchised stores
加盟店借勘定
JGAAP
Assets
資産
Gift certificates
商品券
Current liabilities
流動負債
Advances received on service contracts in progress
未成業務受入金
Organization expenses
創立費
Admission fee
入会金
Deposits on admission
入会保証金
Long-term non-operating accounts receivable
長期営業外未収入金
Long-term accounts receivable – other
長期未収入金