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
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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
預け金の増減額（△は増加）
Decrease (increase) in deposits paid
未払賞与の増減額（△は減少）
Increase (decrease) in accounts payable – bonuses
前受収益の増減額（△は減少）
Increase (decrease) in unearned revenue
未払法人税等（外形標準課税）の増減額（△は減少）
Increase (decrease) in income taxes payable – factor based tax
前受金の増減額（△は減少）
Increase (decrease) in advances received