引当金
Provisions
前受収益
Unearned revenue
前受工事負担金
Deferred contribution for construction
未払金及び未払費用
Accounts payable – other, and accrued expenses
不動産事業受入金
Deposits received – real estate business
未成業務受入金
Advances received on service contracts in progress
商品券
Gift certificates
加盟店借勘定
Accounts payable – due to franchised stores
不動産事業未払金
Accounts payable – real estate business
受託販売未払金
Accounts payable – consignment