支払手形及び営業未払金

Trade notes and accounts payable

業務未払金

Accounts payable – operating

受託販売未払金

Accounts payable – consignment

不動産事業未払金

Accounts payable – real estate business

加盟店借勘定

Accounts payable – due to franchised stores

未払金及び未払費用

Accounts payable – other, and accrued expenses

長期営業外未収入金

Long-term non-operating accounts receivable

長期未収入金

Long-term accounts receivable – other

関係会社長期未収入金

Long-term accounts receivable from subsidiaries and associates – other

信用保証割賦売掛金

Accounts receivable – installment sales – credit guarantee

その他の未収入金

Other accounts receivable

関係会社未収入金

Accounts receivable from subsidiaries and associates – other

割賦売掛金

Accounts receivable – installment

開発事業未収入金

Accounts receivable – development business

不動産事業未収入金

Accounts receivable – real estate business

完成業務未収入金

Accounts receivable – completed service contracts

加盟店貸勘定

Accounts receivable – due from franchised stores

受取手形及び営業未収入金

Trade notes and accounts receivable

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

売掛金

Accounts receivable – trade