日本基準

製品

Finished goods

割賦売掛金

Accounts receivable – installment

流動資産

Current assets

貸借対照表

Balance sheet

資産の部

Assets

現金及び預金

Cash and deposits

受取手形及び売掛金

Notes and accounts receivable – trade

受取手形及び売掛金（純額）

Notes and accounts receivable – trade, net

受取手形

Notes receivable – trade

受取手形（純額）

Notes receivable – trade, net

売掛金

Accounts receivable – trade

売掛金（純額）

Accounts receivable – trade, net

関係会社売掛金

Accounts receivable from subsidiaries and associates – trade