Accounts payable – due to franchised stores
加盟店借勘定
日本基準
Assets
資産
Gift certificates
商品券
Current liabilities
流動負債
Advances received on service contracts in progress
未成業務受入金
Organization expenses
創立費
Admission fee
入会金
Deposits on admission
入会保証金
Long-term non-operating accounts receivable
長期営業外未収入金
Long-term accounts receivable – other
長期未収入金
Construction assistance fund receivables
建設協力金
Deposits for stores in preparation
店舗賃借仮勘定
Fund for retirement benefits for directors (and other officers)
役員退職積立金
Insurance funds for directors (and other officers)
役員に対する保険積立金
Long-term investments
長期投資
Allowance – investment and other assets
投資その他の資産に属する資産に係る引当金
Facility membership
施設利用会員権
Allowance for investment loss
投資損失引当金
Long-term accounts receivable from subsidiaries and associates – other
関係会社長期未収入金
Investments and other assets, gross
投資その他の資産
Leasehold deposits
敷金