未払費用の増減額（△は減少）
Increase (decrease) in accrued expenses
タグ: in
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
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
営業債権の増減額（△は増加）
Decrease (increase) in trade receivables
持分変動損益（△は益）
Loss (gain) on change in equity
営業債務の増減額（△は減少）
Increase (decrease) in trade payables
割引手形の増減額（△は減少）
Increase (decrease) in notes discounted
リース債権及びリース投資資産の増減額（△は増加）
Net decrease (increase) in lease receivables and investments in leases
販売用不動産の増減額（△は増加）
Decrease (increase) in real estate for sale
割賦売掛金の増減額（△は増加）
Decrease (increase) in accounts receivable – installment
出資金運用損益（△は益）
Loss (gain) on investments in capital
投資事業組合運用損益（△は益）
Loss (gain) on investments in investment partnerships
匿名組合投資損益（△は益）
Loss (gain) on investments in silent partnerships
特別法上の準備金の増減額（△は減少）
Increase (decrease) in reserves under special laws