委託者先物取引差金（借方）の増減額（△は増加）

Decrease (increase) in futures transaction margin – customer (debit)

委託者先物取引差金（貸方）の増減額（△は減少）

Increase (decrease) in futures transaction margin – customer (credit)

委託者未払金の増減額（△は減少）

Increase (decrease) in accounts payable – customer

委託者未収金

Accounts receivable – customer

委託者先物取引差金

Futures transaction margin – customer

顧客との関係

Customer relationships