仮受消費税等
Suspense receipt of consumption taxes
Suspense receipt of consumption taxes
Accrued bonuses
Remuneration payable for directors (and other officers)
Dividends payable
Short-term borrowings from shareholders, directors (and other officers) or employees
Deposits received from shareholders, directors (and other officers) or employees
Deposits received from employees
Special suspense account for tax purpose reduction entry
Accumulated impairment loss on leased assets
Liabilities from application of equity method