前受収益の増減額（△は減少）
Increase (decrease) in unearned revenue
Tag: Increase
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
未払人件費の増減額（△は減少）
Increase (decrease) in accounts payable – personnel expenses
前渡金の増減額（△は増加）
Decrease (increase) in advance payments – trade
前払年金費用の増減額（△は増加）
Decrease (increase) in prepaid pension costs
前払費用の増減額（△は増加）
Decrease (increase) in prepaid expenses
保険積立金の増減額（△は増加）
Decrease (increase) in insurance funds
貯蔵品の増減額（△は増加）
Decrease (increase) in supplies
割引手形の増減額（△は減少）
Increase (decrease) in notes discounted