支払手形及び営業未払金

Trade notes and accounts payable

商業手形

Commercial notes

営業外受取手形

Non-operating notes receivable

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

受取手形

Notes receivable – trade

受取手形（純額）

Notes receivable – trade, net