exchangealgebra-0.5.1.0: test/fixtures/post-land2/suggest.tsv

# pre-land1 suggestAccounts over corpus (query, total matches, top-10 titles); commit 2d9164642f2862725c653e496976770f6e2c7d6f
"Communication");	1	CommunicationExpenses
'AccountsPayable'	1	ReserveDepositPayable
'AccumulatedDepreciation'	1	ReserveForDepreciation
'AllowanceForDoubtfulAccounts'	1	ReversalOfAllowanceForDoubtfulAccounts
'CommunicationExpenses'	1	Commutation
'Commutation'	1	CommunicationExpenses
'DepositsReceived')	1	DepositPayable
'Depreciation'	1	AmortizationExpense
'MerchandiseInventory'	1	Products
'PaymentFees')	1	ReceiptFee
'Products'	1	MerchandiseInventory
'ReceiptFee'	1	PaymentFees
'ReserveForDepreciation'	1	AccumulatedDepreciation
(3	1	MerchandiseInventory
(also	1	CommunicationExpenses
(appropriated)	1	LegalRetainedEarnings
(contra):	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation
(isContra).	1	AccumulatedDepreciation
(isContra);	1	AllowanceForDoubtfulAccounts
(net)	1	AllowanceForDoubtfulAccounts
(the	1	ReversalOfAllowanceForDoubtfulAccounts
(unpaid)	2	AccruedConsumptionTax,AccruedCorporateIncomeTaxes
(クレジット売掛金)	1	CreditCardReceivable
(ソフトウェア)	1	Software
(仕入)	1	Purchases
(仕入\/売上\/繰越商品)	1	Products
(付加価値。SNA\/マクロ系)	1	ValueAdded
(仮受消費税)	1	ConsumptionTaxReceived
(仮受金)	1	SuspenseReceipts
(仮払法人税等)	1	PrepaidCorporateIncomeTaxes
(仮払消費税)	1	ConsumptionTaxPaid
(仮払金)	1	SuspensePayments
(借入金)	1	LoansPayable
(備品)	1	Fixtures
(償却債権取立益)	1	RecoveryOfBadDebts
(分記法)	1	MerchandiseInventory
(利益準備金)	1	LegalRetainedEarnings
(前受収益),	1	UnearnedRevenue
(前受金)	1	AdvancesReceived
(前払費用),	1	PrepaidExpenses
(前払金)	1	AdvancesPaid
(受入預金	1	DepositPayable
(受取利息)	1	InterestEarned
(受取家賃)	1	RentalIncome
(受取手形)	1	NotesReceivable
(受取手数料。支払側は	1	ReceiptFee
(商品)。分記法用。3	1	Products
(商標権)	1	Trademark
(固定資産売却損)	1	LossOnSalesOfFixedAssets
(固定資産売却益)	1	GainOnSalesOfFixedAssets
(国債利息収入)	1	NationalBondInterestEarned
(国庫納付金収入。SNA\/マクロ系)	1	CentralBankPaymentIncome
(国庫納付金支出。SNA\/マクロ系)	1	CentralBankPaymentExpense
(土地)	1	Land
(売上)	1	Sales
(売上原価)	1	SalesCost
(売上総利益	1	GrossProfit
(売掛金)	1	AccountsReceivable
(小口現金)	1	PettyCash
(広告宣伝費)	1	AdvertisingExpense
(建物)	1	Building
(当座借越)	1	BankOverdraft
(当座預金)	1	CurrentDeposits
(当期純利益	1	NetIncome
(当期純損失	1	NetLoss
(手形借入金)	1	NotesLoansPayable
(手形売却損)	1	LossOnSalesOfNotesReceivable
(手形貸付金)	1	NotesLoansReceivable
(投資有価証券)	1	InvestmentSecurities
(持分法による投資利益).	1	EquityInEarningsOfInvestee
(持分法適用投資勘定).	1	InvestmentInAssociate
(支払利息)	1	InterestExpense
(支払家賃)	1	RentExpense
(支払手形)	1	NotesPayable
(支払手数料),	1	PaymentFees
(政府サービス。SNA\/マクロ系)	1	GovernmentService
(旅費交通費)	1	BusinessTrip
(旧	1	ReserveDepositPayable
(普通預金)	1	Deposits
(有価証券)	1	Securities
(未収入金)	1	OtherReceivables
(未収収益),	1	AccruedRevenue
(未払法人税等)	1	AccruedCorporateIncomeTaxes
(未払消費税)	1	AccruedConsumptionTax
(未払費用),	1	AccruedExpenses
(未払配当金)	1	UnpaidDividends
(未払金)	1	OtherPayables
(株式投資)	1	StockInvestment
(機械装置)	1	Machinery
(水道光熱費)	1	UtilitiesExpense
(法人税等)	1	CorporateIncomeTaxes
(消耗品費)	1	SuppliesExpenses
(消費支出。SNA\/マクロ系)	1	ConsumptionExpenditure
(減価償却引当金	1	ReserveForDepreciation
(減価償却累計額)	2	ReserveForDepreciation,AccumulatedDepreciation
(減価償却累計額),	1	AccumulatedDepreciation
(減価償却費)	2	Depreciation,AmortizationExpense
(準備預金,	2	ReserveDepositReceivable,ReserveDepositPayable
(為替換算調整勘定;	1	CumulativeTranslationAdjustment
(無形固定資産償却費	1	AmortizationExpense
(特許権)	1	Patent
(現金)	1	Cash
(現金過不足),	1	CashOverShort
(発行銀行券。SNA\/マクロ系)	1	CentralBankNotePayable
(発送費)	1	DeliveryExpenses
(短期借入金)	1	ShortTermLoansPayable
(短期国債)	1	ShortTermNationalBonds
(短期国債,	1	ShortTermNationalBondsPayable
(短期貸付金)	1	ShortTermLoansReceivable
(租税公課)	1	TaxesExpense
(租税収入。SNA\/マクロ系)	1	TaxesRevenue
(立替金)	1	PaymentsOnBehalf
(経常利益	1	OrdinaryProfit
(経過勘定)	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses
(給料)	1	WageExpenditure
(繰越利益剰余金)	1	RetainedEarnings
(繰越商品).	1	MerchandiseInventory
(補助金収入。SNA\/マクロ系)	1	SubsidyIncome
(補助金支出。SNA\/マクロ系)	1	SubsidyExpense
(設備投資)	1	EquipmentInvestment
(評価勘定)	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation
(買掛金)	1	AccountsPayable
(貸倒引当金),	1	AllowanceForDoubtfulAccounts
(貸倒引当金戻入).	1	ReversalOfAllowanceForDoubtfulAccounts
(貸倒引当金繰入)	1	ProvisionForDoubtfulAccounts
(貸倒損失)	1	BadDebtLoss
(賃金収入。SNA\/マクロ系)	1	WageEarned
(資本金)	1	CapitalStock
(車両運搬具)	1	Vehicle
(通信費	2	Commutation,CommunicationExpenses
(通信費).	1	CommunicationExpenses
(金)	1	Gold
(長期借入金)	1	LongTermLoansPayable
(長期国債)	1	LongTermNationalBonds
(長期国債,	1	LongTermNationalBondsPayable
(長期貸付金)	1	LongTermLoansReceivable
(間接法),	1	AccumulatedDepreciation
(関係会社株式).	1	InvestmentInAssociate
(雑損)	1	MiscellaneousLoss
(雑益)	1	MiscellaneousIncome
(雑費)	1	MiscellaneousExpenses
(電子記録債務)	1	ElectronicallyRecordedObligations
(電子記録債権)	1	ElectronicallyRecordedReceivable
(預り金)	1	DepositsReceived
(預金利息収入)	1	DepositInterestEarned
/	22	Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,CentralBankNotePayable,ConsumptionExpenditure,SubsidyExpense,CentralBankPaymentExpense
Accounts	6	AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts
Accounts payable	16	ReserveDepositPayable,AccountsPayable,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable
Accounts receivable	15	AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable
AccountsPayable	2	ReserveDepositPayable,AccountsPayable
AccountsReceivable	1	AccountsReceivable
Accrued	4	AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes
Accrued (unpaid) consumption tax	11	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes,AccruedExpenses
Accrued (unpaid) corporate income taxes	15	AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue
Accrued expenses	10	AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses
Accrued revenue	24	AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome
AccruedConsumptionTax	1	AccruedConsumptionTax
AccruedCorporateIncomeTaxes	1	AccruedCorporateIncomeTaxes
AccruedExpenses	1	AccruedExpenses
AccruedRevenue	1	AccruedRevenue
Accumulated	2	ReserveForDepreciation,AccumulatedDepreciation
Accumulated depreciation	4	ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense
AccumulatedDepreciation	2	ReserveForDepreciation,AccumulatedDepreciation
Advances	2	AdvancesPaid,AdvancesReceived
Advances paid	9	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees
Advances received	5	AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived
AdvancesPaid	1	AdvancesPaid
AdvancesReceived	1	AdvancesReceived
Advertising	1	AdvertisingExpense
AdvertisingExpense	1	AdvertisingExpense
Allowance	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts
Allowance for doubtful accounts	11	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation
AllowanceForDoubtfulAccounts	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts
Amortization	1	AmortizationExpense
Amortization expense for intangibles	28	AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense
AmortizationExpense	1	AmortizationExpense
Asset	44	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery
Asset:	40	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery
B\/S	1	AllowanceForDoubtfulAccounts
Bad	2	BadDebtLoss,RecoveryOfBadDebts
Bad debt loss	7	BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss
BadDebtLoss	1	BadDebtLoss
Bank	4	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft
Bank overdraft	4	BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome
BankOverdraft	1	BankOverdraft
Building	1	Building
BusinessTrip	1	BusinessTrip
Capital	1	CapitalStock
Capital stock	2	CapitalStock,StockInvestment
CapitalStock	1	CapitalStock
Carrying	1	InvestmentInAssociate
Cash	3	Cash,PettyCash,CashOverShort
Cash over and short	17	CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip
CashOverShort	1	CashOverShort
Central	3	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome
Central bank notes	9	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable
Central bank payment to treasury	13	CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments
CentralBankNotePayable	1	CentralBankNotePayable
CentralBankPaymentExpense	1	CentralBankPaymentExpense
CentralBankPaymentIncome	1	CentralBankPaymentIncome
Communication	2	Commutation,CommunicationExpenses
Communication expenses	7	Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses
CommunicationExpenses	2	Commutation,CommunicationExpenses
Commutation	2	Commutation,CommunicationExpenses
Consumption	4	ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax
Consumption expenditure	6	ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax
Consumption tax paid	13	ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid,PrepaidExpenses
Consumption tax received	12	ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived,DepositsReceived
ConsumptionExpenditure	1	ConsumptionExpenditure
ConsumptionTaxPaid	1	ConsumptionTaxPaid
ConsumptionTaxReceived	1	ConsumptionTaxReceived
Corporate	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
Corporate income taxes	12	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome
CorporateIncomeTaxes	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
Cost	9	SalesCost,ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses
Cost of sales	18	SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets,GrossProfit,OrdinaryProfit,Sales,EquityInEarningsOfInvestee
Cost:	8	ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses
Credit	4	CreditCardReceivable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts
Credit card receivable	13	CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables
CreditCardReceivable	1	CreditCardReceivable
Cumulative	1	CumulativeTranslationAdjustment
Cumulative translation adjustment	1	CumulativeTranslationAdjustment
CumulativeTranslationAdjustment	1	CumulativeTranslationAdjustment
Current	1	CurrentDeposits
Current deposits	6	CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived
CurrentDeposits	1	CurrentDeposits
Delivery	1	DeliveryExpenses
DeliveryExpenses	1	DeliveryExpenses
Deposit	7	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositInterestEarned,DepositsReceived
Deposit interest earned	12	DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned
DepositInterestEarned	1	DepositInterestEarned
DepositPayable	2	DepositPayable,ReserveDepositPayable
Deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived
Deposits accepted	6	DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived
Deposits received	8	DepositPayable,DepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived
DepositsReceived	2	DepositPayable,DepositsReceived
Depreciation	4	ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation
Electronically	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations
Electronically recorded monetary claims	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations
Electronically recorded monetary obligations	2	ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable
ElectronicallyRecordedObligations	1	ElectronicallyRecordedObligations
ElectronicallyRecordedReceivable	1	ElectronicallyRecordedReceivable
Equipment	3	Machinery,EquipmentInvestment,Fixtures
Equipment investment	6	EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures
EquipmentInvestment	1	EquipmentInvestment
Equity	6	InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment
Equity in earnings of investee	44	EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,Deposits,InvestmentSecurities
Equity:	4	CapitalStock,RetainedEarnings,LegalRetainedEarnings,CumulativeTranslationAdjustment
EquityInEarningsOfInvestee	1	EquityInEarningsOfInvestee
Expense	22	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses
Expense:	19	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses
Explicitly	1	CommunicationExpenses
Fixtures	1	Fixtures
Fixtures and equipment	9	Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts
For	8	ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts
Gain	1	GainOnSalesOfFixedAssets
Gain on sales of fixed assets	39	GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,AccumulatedDepreciation,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable
GainOnSalesOfFixedAssets	1	GainOnSalesOfFixedAssets
Gold	1	Gold
Government	1	GovernmentService
Government service	1	GovernmentService
GovernmentService	1	GovernmentService
Gross	1	GrossProfit
Gross profit	2	GrossProfit,OrdinaryProfit
GrossProfit	1	GrossProfit
Hat\/Not	1	AllowanceForDoubtfulAccounts
Home	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation
Interest	4	InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned
Interest earned	6	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue
Interest expense	25	InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses
InterestEarned	3	NationalBondInterestEarned,DepositInterestEarned,InterestEarned
InterestExpense	1	InterestExpense
Investment	4	InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment
Investment in associate	35	InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,Deposits,Products,Machinery,Building,RetainedEarnings,AmortizationExpense
Investment securities	5	InvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment
InvestmentInAssociate	1	InvestmentInAssociate
InvestmentSecurities	1	InvestmentSecurities
Land	1	Land
Legal	1	LegalRetainedEarnings
Legal (appropriated) retained earnings reserve	8	LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses
LegalRetainedEarnings	1	LegalRetainedEarnings
Liability:	24	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable
Loans	7	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable
Loans payable	15	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable
Loans payable on notes	40	NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable,NotesPayable
Loans receivable on notes	40	NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable,AllowanceForDoubtfulAccounts,LongTermNationalBonds
LoansPayable	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable
Long-term	4	LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable
Long-term loans payable	16	LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable,ShortTermNationalBondsPayable
Long-term loans receivable	17	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable
Long-term national bonds	7	LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned
Long-term national bonds payable	16	LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable
LongTermLoansPayable	1	LongTermLoansPayable
LongTermLoansReceivable	1	LongTermLoansReceivable
LongTermNationalBonds	2	LongTermNationalBonds,LongTermNationalBondsPayable
LongTermNationalBondsPayable	1	LongTermNationalBondsPayable
Loss	6	NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss
Loss on sales of fixed assets	43	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,AccumulatedDepreciation,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable
Loss on sales of notes receivable	51	LossOnSalesOfNotesReceivable,LossOnSalesOfFixedAssets,NotesLoansReceivable,GainOnSalesOfFixedAssets,LongTermLoansReceivable,SalesCost,NotesReceivable,ElectronicallyRecordedReceivable,MerchandiseInventory,NotesLoansPayable
LossOnSalesOfFixedAssets	1	LossOnSalesOfFixedAssets
LossOnSalesOfNotesReceivable	1	LossOnSalesOfNotesReceivable
Machinery	1	Machinery
Machinery and equipment	9	Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts
Merchandise	2	Products,MerchandiseInventory
Merchandise inventory	2	Products,MerchandiseInventory
MerchandiseInventory	2	Products,MerchandiseInventory
Miscellaneous	4	MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome
Miscellaneous income	12	CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes
Miscellaneous loss	8	CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome
MiscellaneousExpenses	1	MiscellaneousExpenses
MiscellaneousIncome	2	CashOverShort,MiscellaneousIncome
MiscellaneousIncome\/MiscellaneousLoss	1	CashOverShort
MiscellaneousLoss	2	CashOverShort,MiscellaneousLoss
National	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned
National bond interest earned	10	NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue
NationalBondInterestEarned	1	NationalBondInterestEarned
Net	5	NetIncome,NetLoss,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts
Net income	14	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort,ElectronicallyRecordedObligations
Net loss	10	NetLoss,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss
NetIncome	1	NetIncome
NetLoss	1	NetLoss
Notes	6	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable
Notes payable	15	CentralBankNotePayable,NotesPayable,NotesLoansPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable
Notes receivable	14	NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable,ElectronicallyRecordedReceivable,CreditCardReceivable
NotesLoansPayable	1	NotesLoansPayable
NotesLoansReceivable	1	NotesLoansReceivable
NotesPayable	1	NotesPayable
NotesReceivable	2	NotesReceivable,LossOnSalesOfNotesReceivable
OCI/資本の部の項目)	1	CumulativeTranslationAdjustment
Ordinary	1	OrdinaryProfit
Ordinary profit	2	OrdinaryProfit,GrossProfit
OrdinaryProfit	1	OrdinaryProfit
Other	2	OtherReceivables,OtherPayables
Other payables	2	OtherPayables,OtherReceivables
Other receivables	3	OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts
OtherPayables	1	OtherPayables
OtherReceivables	1	OtherReceivables
Patent	1	Patent
Payment	6	CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees
Payment fees / fees paid	32	PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable
PaymentFees	2	ReceiptFee,PaymentFees
Payments	2	PaymentsOnBehalf,SuspensePayments
Payments made on behalf	31	PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense
PaymentsOnBehalf	1	PaymentsOnBehalf
Petty	1	PettyCash
Petty cash	3	PettyCash,Cash,CashOverShort
PettyCash	1	PettyCash
Prepaid	2	PrepaidExpenses,PrepaidCorporateIncomeTaxes
Prepaid corporate income taxes	13	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome
Prepaid expenses	8	PrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses
PrepaidCorporateIncomeTaxes	1	PrepaidCorporateIncomeTaxes
PrepaidExpenses	1	PrepaidExpenses
Products	2	Products,MerchandiseInventory
Provision	1	ProvisionForDoubtfulAccounts
Provision for doubtful accounts	11	ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation
ProvisionForDoubtfulAccounts	1	ProvisionForDoubtfulAccounts
Purchases	2	Purchases,MerchandiseInventory
Purchases\/Sales\/MerchandiseInventory).	1	MerchandiseInventory
Real	1	Building
Real estate	1	Building
Receipt	3	ReceiptFee,SuspenseReceipts,PaymentFees
Receipt fee	3	ReceiptFee,PaymentFees,SuspenseReceipts
ReceiptFee	2	ReceiptFee,PaymentFees
Recognized	1	EquityInEarningsOfInvestee
Recovery	1	RecoveryOfBadDebts
Recovery of bad debts written off	13	RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,BadDebtLoss,LossOnSalesOfNotesReceivable
RecoveryOfBadDebts	1	RecoveryOfBadDebts
Rent	3	CurrentDeposits,RentExpense,RentalIncome
RentExpense	1	RentExpense
Rental	1	RentalIncome
Rental income	10	RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome
RentalIncome	1	RentalIncome
Reserve	5	ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings
Reserve deposits, asset side	47	ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate
Reserve deposits, liability side	28	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable
Reserve for depreciation	12	ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory,AllowanceForDoubtfulAccounts,LegalRetainedEarnings,ProvisionForDoubtfulAccounts
ReserveDepositPayable	1	ReserveDepositPayable
ReserveDepositReceivable	1	ReserveDepositReceivable
ReserveForDepreciation	2	ReserveForDepreciation,AccumulatedDepreciation
Retained	4	RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses
Retained earnings	5	RetainedEarnings,LegalRetainedEarnings,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses
RetainedEarnings	2	RetainedEarnings,LegalRetainedEarnings
Revenue	21	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned
Revenue:	19	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned
Reversal	1	ReversalOfAllowanceForDoubtfulAccounts
Reversal of allowance for doubtful accounts	21	ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,CommunicationExpenses,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,SalesCost,GrossProfit
ReversalOfAllowanceForDoubtfulAccounts	1	ReversalOfAllowanceForDoubtfulAccounts
SNA\/macro-accounting	1	AccumulatedDepreciation
SNA\/マクロ系の旧称。簿記の間接法には	1	ReserveForDepreciation
Sales	6	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets
SalesCost	1	SalesCost
Savings	1	Deposits
Savings deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived
Securities	2	Securities,InvestmentSecurities
Short-term	4	ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable
Short-term loans payable	16	ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable
Short-term loans receivable	17	ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable
Short-term national bonds	7	ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned
Short-term national bonds payable	16	ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable
ShortTermLoansPayable	1	ShortTermLoansPayable
ShortTermLoansReceivable	1	ShortTermLoansReceivable
ShortTermNationalBonds	2	ShortTermNationalBonds,ShortTermNationalBondsPayable
ShortTermNationalBondsPayable	1	ShortTermNationalBondsPayable
Software	1	Software
Stock	2	StockInvestment,CapitalStock
Stock investment	5	StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock
StockInvestment	1	StockInvestment
Subsidy	2	SubsidyExpense,SubsidyIncome
Subsidy expenditure	4	SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome
Subsidy income	11	SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
SubsidyExpense	1	SubsidyExpense
SubsidyIncome	1	SubsidyIncome
Supplies	1	SuppliesExpenses
SuppliesExpenses	1	SuppliesExpenses
Suspense	3	SuspensePayments,CashOverShort,SuspenseReceipts
Suspense payments	4	SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts
Suspense receipts	3	SuspenseReceipts,SuspensePayments,CashOverShort
SuspensePayments	1	SuspensePayments
SuspenseReceipts	1	SuspenseReceipts
Tax	8	TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
Tax revenue	28	TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee
Taxes	5	TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
TaxesExpense	1	TaxesExpense
TaxesRevenue	1	TaxesRevenue
This	1	AccumulatedDepreciation
Trademark	1	Trademark
Travel	1	BusinessTrip
Travel and transportation	8	BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts
Unearned	1	UnearnedRevenue
Unearned revenue	21	UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome
UnearnedRevenue	1	UnearnedRevenue
Unpaid	3	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends
Unpaid dividends	3	UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes
UnpaidDividends	1	UnpaidDividends
Use	5	MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts
Utilities	1	UtilitiesExpense
UtilitiesExpense	1	UtilitiesExpense
Value	2	ValueAdded,AllowanceForDoubtfulAccounts
Value added	2	ValueAdded,AllowanceForDoubtfulAccounts
ValueAdded	1	ValueAdded
Vehicle	1	Vehicle
Vehicles	1	Vehicle
Wage	2	WageExpenditure,WageEarned
Wage income	11	WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
WageEarned	1	WageEarned
WageExpenditure	1	WageExpenditure
Wages	1	WageExpenditure
Write	1	AllowanceForDoubtfulAccounts
a	108	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery
accepted	1	DepositPayable
account	13	AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable,UnearnedRevenue,AccruedExpenses,AllowanceForDoubtfulAccounts
accounts	6	AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts
accounts payable	16	ReserveDepositPayable,AccountsPayable,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable
accounts receivable	15	AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable
accountspayable	2	ReserveDepositPayable,AccountsPayable
accountsreceivable	1	AccountsReceivable
accrual	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses
accrued (unpaid) consumption tax	11	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes,AccruedExpenses
accrued (unpaid) corporate income taxes	15	AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue
accrued expenses	10	AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses
accrued revenue	24	AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome
accruedconsumptiontax	1	AccruedConsumptionTax
accruedcorporateincometaxes	1	AccruedCorporateIncomeTaxes
accruedexpenses	1	AccruedExpenses
accruedrevenue	1	AccruedRevenue
accumulated	2	ReserveForDepreciation,AccumulatedDepreciation
accumulated depreciation	4	ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense
accumulateddepreciation	2	ReserveForDepreciation,AccumulatedDepreciation
added	1	ValueAdded
adjustment	1	CumulativeTranslationAdjustment
advances paid	9	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees
advances received	5	AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived
advancespaid	1	AdvancesPaid
advancesreceived	1	AdvancesReceived
advertising	1	AdvertisingExpense
advertisingexpense	1	AdvertisingExpense
allowance	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts
allowance for doubtful accounts	11	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation
allowancefordoubtfulaccounts	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts
amortization expense for intangibles	28	AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense
amortizationexpense	1	AmortizationExpense
amount	1	InvestmentInAssociate
and	8	Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts
as	48	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery
asset	44	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery
assets	3	AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets
assets.	1	AccumulatedDepreciation
associate	1	InvestmentInAssociate
at	25	InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Building,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip
backward	1	CommunicationExpenses
bad	2	BadDebtLoss,RecoveryOfBadDebts
bad debt loss	7	BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss
baddebtloss	1	BadDebtLoss
balance	3	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts
bank	4	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft
bank overdraft	4	BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome
bankoverdraft	1	BankOverdraft
because	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation
behalf	1	PaymentsOnBehalf
bond	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned
bonds	4	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable
bookkeeping	1	AccumulatedDepreciation
building	1	Building
businesstrip	1	BusinessTrip
by	1	ReversalOfAllowanceForDoubtfulAccounts
canonical	1	AccumulatedDepreciation
capital stock	2	CapitalStock,StockInvestment
capitalstock	1	CapitalStock
card	1	CreditCardReceivable
cash	3	Cash,PettyCash,CashOverShort
cash over and short	17	CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip
cashovershort	1	CashOverShort
central bank notes	9	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable
central bank payment to treasury	13	CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments
centralbanknotepayable	1	CentralBankNotePayable
centralbankpaymentexpense	1	CentralBankPaymentExpense
centralbankpaymentincome	1	CentralBankPaymentIncome
claims	1	ElectronicallyRecordedReceivable
cleared	1	CashOverShort
closing	1	CashOverShort
communication	2	Commutation,CommunicationExpenses
communication expenses	7	Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses
communicationexpenses	2	Commutation,CommunicationExpenses
commutation	2	Commutation,CommunicationExpenses
compatibility.	1	CommunicationExpenses
consumption	4	ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax
consumption expenditure	6	ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax
consumption tax paid	13	ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid,PrepaidExpenses
consumption tax received	12	ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived,DepositsReceived
consumptionexpenditure	1	ConsumptionExpenditure
consumptiontaxpaid	1	ConsumptionTaxPaid
consumptiontaxreceived	1	ConsumptionTaxReceived
contra	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation
corporate	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
corporate income taxes	12	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome
corporateincometaxes	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
cost of sales	18	SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets,GrossProfit,OrdinaryProfit,Sales,EquityInEarningsOfInvestee
counterpart	3	PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts
credit card receivable	13	CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables
credit-balance	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation
creditcardreceivable	1	CreditCardReceivable
cumulative translation adjustment	1	CumulativeTranslationAdjustment
cumulativetranslationadjustment	1	CumulativeTranslationAdjustment
current deposits	6	CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived
currentdeposits	1	CurrentDeposits
debit	1	PaymentFees
debt	2	BadDebtLoss,RecoveryOfBadDebts
debts	1	RecoveryOfBadDebts
deducted	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation
deduction	1	AllowanceForDoubtfulAccounts
deferral	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses
delivery	1	DeliveryExpenses
deliveryexpenses	1	DeliveryExpenses
deposit interest earned	12	DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned
depositinterestearned	1	DepositInterestEarned
depositpayable	2	DepositPayable,ReserveDepositPayable
deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived
deposits accepted	6	DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived
deposits received	8	DepositPayable,DepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived
deposits,	2	ReserveDepositReceivable,ReserveDepositPayable
depositsreceived	2	DepositPayable,DepositsReceived
depreciable	1	AccumulatedDepreciation
depreciation	4	ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation
depreciation;	1	AccumulatedDepreciation
dividends	1	UnpaidDividends
doubtful	3	AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts
earned	5	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,WageEarned,UnearnedRevenue
earnings	3	RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings
electronically recorded monetary claims	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations
electronically recorded monetary obligations	2	ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable
electronicallyrecordedobligations	1	ElectronicallyRecordedObligations
electronicallyrecordedreceivable	1	ElectronicallyRecordedReceivable
equipment	3	Machinery,EquipmentInvestment,Fixtures
equipment investment	6	EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures
equipmentinvestment	1	EquipmentInvestment
equity	6	InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment
equity in earnings of investee	44	EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,Deposits,InvestmentSecurities
equityinearningsofinvestee	1	EquityInEarningsOfInvestee
estate	1	Building
estimated	1	ReversalOfAllowanceForDoubtfulAccounts
examples	1	ReserveDepositPayable
excess	1	ReversalOfAllowanceForDoubtfulAccounts
existing	2	AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts
expenditure	3	WageExpenditure,ConsumptionExpenditure,SubsidyExpense
expense	22	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses
expenses	7	Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses
fee	2	ReceiptFee,PaymentFees
fees	2	ReceiptFee,PaymentFees
fixed	2	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets
fixtures	1	Fixtures
fixtures and equipment	9	Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts
for	8	ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts
from	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation
gain on sales of fixed assets	39	GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,AccumulatedDepreciation,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable
gainonsalesoffixedassets	1	GainOnSalesOfFixedAssets
gold	1	Gold
government service	1	GovernmentService
governmentservice	1	GovernmentService
gross profit	2	GrossProfit,OrdinaryProfit
grossprofit	1	GrossProfit
in	35	Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings,AmortizationExpense
income	10	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome
indirect	1	AccumulatedDepreciation
instead.	1	MerchandiseInventory
intact.	1	AllowanceForDoubtfulAccounts
intangibles	1	AmortizationExpense
interest	4	InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned
interest earned	6	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue
interest expense	25	InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses
interestearned	3	NationalBondInterestEarned,DepositInterestEarned,InterestEarned
interestexpense	1	InterestExpense
inventory	2	Products,MerchandiseInventory
investee	1	EquityInEarningsOfInvestee
investment	4	InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment
investment in associate	35	InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,Deposits,Products,Machinery,Building,RetainedEarnings,AmortizationExpense
investment securities	5	InvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment
investmentinassociate	1	InvestmentInAssociate
investmentsecurities	1	InvestmentSecurities
is	12	Products,AdvertisingExpense,MiscellaneousExpenses,MerchandiseInventory,CashOverShort,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,MiscellaneousLoss,CommunicationExpenses
it	49	Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,ReserveDepositReceivable,CapitalStock,RetainedEarnings,LongTermLoansPayable,ShortTermLoansPayable
job.	1	AllowanceForDoubtfulAccounts
land	1	Land
legacy	2	AccumulatedDepreciation,CommunicationExpenses
legal (appropriated) retained earnings reserve	8	LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses
legalretainedearnings	1	LegalRetainedEarnings
liability	24	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable
loans	7	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable
loans payable	15	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable
loans payable on notes	40	NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable,NotesPayable
loans receivable on notes	40	NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable,AllowanceForDoubtfulAccounts,LongTermNationalBonds
loanspayable	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable
long-term loans payable	16	LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable,ShortTermNationalBondsPayable
long-term loans receivable	17	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable
long-term national bonds	7	LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned
long-term national bonds payable	16	LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable
longtermloanspayable	1	LongTermLoansPayable
longtermloansreceivable	1	LongTermLoansReceivable
longtermnationalbonds	2	LongTermNationalBonds,LongTermNationalBondsPayable
longtermnationalbondspayable	1	LongTermNationalBondsPayable
loss	6	NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss
loss on sales of fixed assets	43	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,AccumulatedDepreciation,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable
loss on sales of notes receivable	51	LossOnSalesOfNotesReceivable,LossOnSalesOfFixedAssets,NotesLoansReceivable,GainOnSalesOfFixedAssets,LongTermLoansReceivable,SalesCost,NotesReceivable,ElectronicallyRecordedReceivable,MerchandiseInventory,NotesLoansPayable
lossonsalesoffixedassets	1	LossOnSalesOfFixedAssets
lossonsalesofnotesreceivable	1	LossOnSalesOfNotesReceivable
machinery	1	Machinery
machinery and equipment	9	Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts
made	1	PaymentsOnBehalf
merchandise inventory	2	Products,MerchandiseInventory
merchandiseinventory	2	Products,MerchandiseInventory
method	4	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AccumulatedDepreciation
method.	1	EquityInEarningsOfInvestee
miscellaneous	4	MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome
miscellaneous income	12	CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes
miscellaneous loss	8	CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome
miscellaneousexpenses	1	MiscellaneousExpenses
miscellaneousincome	2	CashOverShort,MiscellaneousIncome
miscellaneousloss	2	CashOverShort,MiscellaneousLoss
monetary	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations
name.	1	AccumulatedDepreciation
named	1	CommunicationExpenses
national	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned
national bond interest earned	10	NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue
nationalbondinterestearned	1	NationalBondInterestEarned
net income	14	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort,ElectronicallyRecordedObligations
net loss	10	NetLoss,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss
netincome	1	NetIncome
netloss	1	NetLoss
non-negative	1	AllowanceForDoubtfulAccounts
notes	6	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable
notes payable	15	CentralBankNotePayable,NotesPayable,NotesLoansPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable
notes receivable	14	NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable,ElectronicallyRecordedReceivable,CreditCardReceivable
notesloanspayable	1	NotesLoansPayable
notesloansreceivable	1	NotesLoansReceivable
notespayable	1	NotesPayable
notesreceivable	2	NotesReceivable,LossOnSalesOfNotesReceivable
obligations	1	ElectronicallyRecordedObligations
of	12	SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets
off	3	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,RecoveryOfBadDebts
on	30	LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip
ordinary profit	2	OrdinaryProfit,GrossProfit
ordinaryprofit	1	OrdinaryProfit
other payables	2	OtherPayables,OtherReceivables
other receivables	3	OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts
otherpayables	1	OtherPayables
otherreceivables	1	OtherReceivables
over	4	GovernmentService,CashOverShort,BankOverdraft,RecoveryOfBadDebts
overdraft	1	BankOverdraft
paid	8	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees
patent	1	Patent
payable	12	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable,NotesPayable
payables	1	OtherPayables
payment	6	CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees
payment fees / fees paid	32	PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable
paymentfees	2	ReceiptFee,PaymentFees
payments	2	PaymentsOnBehalf,SuspensePayments
payments made on behalf	31	PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense
paymentsonbehalf	1	PaymentsOnBehalf
periodic/3-account	1	MerchandiseInventory
perpetual\/specific-identification	1	MerchandiseInventory
petty cash	3	PettyCash,Cash,CashOverShort
pettycash	1	PettyCash
prepaid corporate income taxes	13	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome
prepaid expenses	8	PrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses
prepaidcorporateincometaxes	1	PrepaidCorporateIncomeTaxes
prepaidexpenses	1	PrepaidExpenses
presentation	1	AllowanceForDoubtfulAccounts
products	2	Products,MerchandiseInventory
profit	2	GrossProfit,OrdinaryProfit
provision for doubtful accounts	11	ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation
provisionfordoubtfulaccounts	1	ProvisionForDoubtfulAccounts
purchases	2	Purchases,MerchandiseInventory
real estate	1	Building
receipt fee	3	ReceiptFee,PaymentFees,SuspenseReceipts
receiptfee	2	ReceiptFee,PaymentFees
receipts	1	SuspenseReceipts
receivable	11	LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable,OtherReceivables,AllowanceForDoubtfulAccounts
receivables	2	OtherReceivables,AllowanceForDoubtfulAccounts
receivables.	1	AllowanceForDoubtfulAccounts
received	4	DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived
recorded	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations
recovery of bad debts written off	13	RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,BadDebtLoss,LossOnSalesOfNotesReceivable
recoveryofbaddebts	1	RecoveryOfBadDebts
related	1	AccumulatedDepreciation
released).	1	ReversalOfAllowanceForDoubtfulAccounts
rent	3	CurrentDeposits,RentExpense,RentalIncome
rental income	10	RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome
rentalincome	1	RentalIncome
rentexpense	1	RentExpense
reserve	5	ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings
reserve deposits, asset side	47	ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate
reserve deposits, liability side	28	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable
reserve for depreciation	12	ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory,AllowanceForDoubtfulAccounts,LegalRetainedEarnings,ProvisionForDoubtfulAccounts
reservedepositpayable	1	ReserveDepositPayable
reservedepositreceivable	1	ReserveDepositReceivable
reservefordepreciation	2	ReserveForDepreciation,AccumulatedDepreciation
retained	4	RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses
retained earnings	5	RetainedEarnings,LegalRetainedEarnings,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses
retainedearnings	2	RetainedEarnings,LegalRetainedEarnings
revenue	21	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned
reversal of allowance for doubtful accounts	21	ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,CommunicationExpenses,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,SalesCost,GrossProfit
reversalofallowancefordoubtfulaccounts	1	ReversalOfAllowanceForDoubtfulAccounts
sales	6	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets
salescost	1	SalesCost
savings deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived
securities	2	Securities,InvestmentSecurities
service	1	GovernmentService
short	5	ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,CashOverShort
short-term loans payable	16	ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable
short-term loans receivable	17	ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable
short-term national bonds	7	ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned
short-term national bonds payable	16	ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable
shorttermloanspayable	1	ShortTermLoansPayable
shorttermloansreceivable	1	ShortTermLoansReceivable
shorttermnationalbonds	2	ShortTermNationalBonds,ShortTermNationalBondsPayable
shorttermnationalbondspayable	1	ShortTermNationalBondsPayable
side	4	ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation
side's	1	AllowanceForDoubtfulAccounts
smaller	1	ReversalOfAllowanceForDoubtfulAccounts
software	1	Software
stay	1	AllowanceForDoubtfulAccounts
stock	2	StockInvestment,CapitalStock
stock investment	5	StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock
stockinvestment	1	StockInvestment
structure	1	AllowanceForDoubtfulAccounts
subsidy expenditure	4	SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome
subsidy income	11	SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
subsidyexpense	1	SubsidyExpense
subsidyincome	1	SubsidyIncome
supplies	1	SuppliesExpenses
suppliesexpenses	1	SuppliesExpenses
suspense payments	4	SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts
suspense receipts	3	SuspenseReceipts,SuspensePayments,CashOverShort
suspensepayments	1	SuspensePayments
suspensereceipts	1	SuspenseReceipts
tax	8	TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
tax revenue	28	TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee
taxes	5	TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
taxesexpense	1	TaxesExpense
taxesrevenue	1	TaxesRevenue
temporary/suspense	1	CashOverShort
than	1	ReversalOfAllowanceForDoubtfulAccounts
the	10	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts
to	7	Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome,MerchandiseInventory,CashOverShort
trademark	1	Trademark
translation	1	CumulativeTranslationAdjustment
transportation	1	BusinessTrip
travel and transportation	8	BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts
treasury	2	CentralBankPaymentExpense,CentralBankPaymentIncome
under	4	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AccumulatedDepreciation
unearned revenue	21	UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome
unearnedrevenue	1	UnearnedRevenue
unpaid dividends	3	UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes
unpaiddividends	1	UnpaidDividends
use	5	MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts
used	1	ReversalOfAllowanceForDoubtfulAccounts
utilities	1	UtilitiesExpense
utilitiesexpense	1	UtilitiesExpense
valuation	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation
value added	2	ValueAdded,AllowanceForDoubtfulAccounts
valueadded	1	ValueAdded
values	1	AllowanceForDoubtfulAccounts
vehicle	1	Vehicle
vehicles	1	Vehicle
wage income	11	WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
wageearned	1	WageEarned
wageexpenditure	1	WageExpenditure
wages	1	WageExpenditure
when	1	ReversalOfAllowanceForDoubtfulAccounts
written	1	RecoveryOfBadDebts
—	10	ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss
が本科目を買掛金の代用にしていた経緯あり)	1	ReserveDepositPayable
では	2	Products,Commutation
と区別される)	1	AmortizationExpense
を使う	4	Products,ReserveForDepreciation,ReserveDepositPayable,Commutation
を使う)	2	ReserveForDepreciation,Commutation
を使うこと	1	ReserveDepositPayable
クレジット売掛金	1	CreditCardReceivable
ソフトウェア	2	AmortizationExpense,Software
中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は	1	ReserveDepositPayable
仕入	2	Products,Purchases
付加価値。SNA\/マクロ系	1	ValueAdded
付加価値。sna\/マクロ系	1	ValueAdded
仮受消費税	1	ConsumptionTaxReceived
仮受金	1	SuspenseReceipts
仮払法人税等	1	PrepaidCorporateIncomeTaxes
仮払消費税	1	ConsumptionTaxPaid
仮払金	1	SuspensePayments
借入金	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable
備品	1	Fixtures
償却債権取立益	1	RecoveryOfBadDebts
分法	4	InvestmentInAssociate,Products,EquityInEarningsOfInvestee,MerchandiseInventory
分法:	1	MerchandiseInventory
利益準備金	1	LegalRetainedEarnings
前受収益	1	UnearnedRevenue
前受金	1	AdvancesReceived
前払費用	1	PrepaidExpenses
前払金	1	AdvancesPaid
区分)	2	NetIncome,NetLoss
受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived'	10	DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss
受入預金 — 銀行側の負債としての預金。sna\/マクロ系。従業員等からの預り金は 'depositsreceived'	10	DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss
受取利息	1	InterestEarned
受取家賃	1	RentalIncome
受取手形	1	NotesReceivable
受取手数料。支払側は 'PaymentFees'	1	ReceiptFee
受取手数料。支払側は 'paymentfees'	1	ReceiptFee
商品	2	Products,MerchandiseInventory
商標権	2	AmortizationExpense,Trademark
固定資産売却損	1	LossOnSalesOfFixedAssets
固定資産売却益	1	GainOnSalesOfFixedAssets
国債利息収入	1	NationalBondInterestEarned
国庫納付金収入。SNA\/マクロ系	1	CentralBankPaymentIncome
国庫納付金収入。sna\/マクロ系	1	CentralBankPaymentIncome
国庫納付金支出。SNA\/マクロ系	1	CentralBankPaymentExpense
国庫納付金支出。sna\/マクロ系	1	CentralBankPaymentExpense
土地	1	Land
在外子会社等の外貨建財務諸表の換算差額を計上する	1	CumulativeTranslationAdjustment
売上	4	Products,SalesCost,GrossProfit,Sales
売上原価	1	SalesCost
売上総利益 — 決算振替用	10	GrossProfit,NetIncome,OrdinaryProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation
売掛金	2	AccountsReceivable,CreditCardReceivable
小口現金	1	PettyCash
差額補充法/洗替法	1	ReversalOfAllowanceForDoubtfulAccounts
市中銀行が中央銀行に置く準備預金。SNA\/マクロ系)	1	ReserveDepositReceivable
広告宣伝費	1	AdvertisingExpense
建物	1	Building
当座借越	1	BankOverdraft
当座預金	1	CurrentDeposits
当期純利益 — 決算振替用。借方側に立つため Expense 区分	29	NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost
当期純利益 — 決算振替用。借方側に立つため expense 区分	29	NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost
当期純損失 — 決算振替用。貸方側に立つため Revenue 区分	28	NetLoss,NetIncome,GrossProfit,OrdinaryProfit,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation
当期純損失 — 決算振替用。貸方側に立つため revenue 区分	28	NetLoss,NetIncome,GrossProfit,OrdinaryProfit,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation
手形借入金	1	NotesLoansPayable
手形売却損	1	LossOnSalesOfNotesReceivable
手形貸付金	1	NotesLoansReceivable
投資有価証券	1	InvestmentSecurities
持分法による投資利益	1	EquityInEarningsOfInvestee
支払利息	1	InterestExpense
支払家賃	1	RentExpense
支払手形	1	NotesPayable
支払手数料	1	PaymentFees
政府サービス。SNA\/マクロ系	1	GovernmentService
政府サービス。sna\/マクロ系	1	GovernmentService
旅費交通費	1	BusinessTrip
旧称。新規コードでは	1	Commutation
普通預金	1	Deposits
有価証券	2	Securities,InvestmentSecurities
未収入金	1	OtherReceivables
未収収益	1	AccruedRevenue
未払法人税等	1	AccruedCorporateIncomeTaxes
未払消費税	1	AccruedConsumptionTax
未払費用	1	AccruedExpenses
未払配当金	1	UnpaidDividends
未払金	1	OtherPayables
株式投資	1	StockInvestment
機械装置	1	Machinery
水道光熱費	1	UtilitiesExpense
決算振替用)	2	GrossProfit,OrdinaryProfit
決算振替用。借方側に立つため	1	NetIncome
決算振替用。貸方側に立つため	1	NetLoss
法人税等	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes
消耗品費	1	SuppliesExpenses
消費支出。SNA\/マクロ系	1	ConsumptionExpenditure
消費支出。sna\/マクロ系	1	ConsumptionExpenditure
減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額	11	ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss
減価償却引当金 — sna\/マクロ系の旧称。簿記の間接法には 'accumulateddepreciation' (減価償却累計額	11	ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss
減価償却累計額	2	ReserveForDepreciation,AccumulatedDepreciation
減価償却費	2	Depreciation,AmortizationExpense
準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系	10	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss
準備預金, 負債側 — 中央銀行が受け入れる準備預金。sna\/マクロ系	10	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss
準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系	10	ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss
準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。sna\/マクロ系	10	ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss
為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目	1	CumulativeTranslationAdjustment
為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する oci/資本の部の項目	1	CumulativeTranslationAdjustment
無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費	11	AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit
無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'depreciation' (減価償却費	11	AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit
特許権	2	AmortizationExpense,Patent
特許権・商標権・ソフトウェア等の無形資産の償却費。有形の	1	AmortizationExpense
現金	3	Cash,PettyCash,CashOverShort
現金過不足	1	CashOverShort
発行側)	2	LongTermNationalBondsPayable,ShortTermNationalBondsPayable
発行銀行券。SNA\/マクロ系	1	CentralBankNotePayable
発行銀行券。sna\/マクロ系	1	CentralBankNotePayable
発送費	1	DeliveryExpenses
短期借入金	1	ShortTermLoansPayable
短期国債	2	ShortTermNationalBonds,ShortTermNationalBondsPayable
短期国債, 発行側	2	ShortTermNationalBondsPayable,LongTermNationalBondsPayable
短期貸付金	1	ShortTermLoansReceivable
租税公課	1	TaxesExpense
租税収入。SNA\/マクロ系	1	TaxesRevenue
租税収入。sna\/マクロ系	1	TaxesRevenue
立替金	1	PaymentsOnBehalf
経常利益 — 決算振替用	10	OrdinaryProfit,NetIncome,GrossProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation
給料	1	WageExpenditure
繰越利益剰余金	1	RetainedEarnings
繰越商品	2	Products,MerchandiseInventory
補助金収入。SNA\/マクロ系	1	SubsidyIncome
補助金収入。sna\/マクロ系	1	SubsidyIncome
補助金支出。SNA\/マクロ系	1	SubsidyExpense
補助金支出。sna\/マクロ系	1	SubsidyExpense
設備投資	1	EquipmentInvestment
負債側	1	ReserveDepositPayable
買掛金	2	ReserveDepositPayable,AccountsPayable
貸倒引当金	3	AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts
貸倒引当金戻入	1	ReversalOfAllowanceForDoubtfulAccounts
貸倒引当金繰入	1	ProvisionForDoubtfulAccounts
貸倒損失	1	BadDebtLoss
賃金収入。SNA\/マクロ系	1	WageEarned
賃金収入。sna\/マクロ系	1	WageEarned
資本金	1	CapitalStock
資産側	1	ReserveDepositReceivable
車両運搬具	1	Vehicle
通信費	2	Commutation,CommunicationExpenses
通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う	12	Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit
通信費 — 旧称。新規コードでは 'communicationexpenses' を使う	12	Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit
金	41	Cash,Deposits,CurrentDeposits,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,Gold,CapitalStock,RetainedEarnings
銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は	1	DepositPayable
長期借入金	1	LongTermLoansPayable
長期国債	2	LongTermNationalBonds,LongTermNationalBondsPayable
長期国債, 発行側	2	LongTermNationalBondsPayable,ShortTermNationalBondsPayable
長期貸付金	1	LongTermLoansReceivable
関係会社株式	1	InvestmentInAssociate
雑損	1	MiscellaneousLoss
雑益	1	MiscellaneousIncome
雑費	1	MiscellaneousExpenses
電子記録債務	1	ElectronicallyRecordedObligations
電子記録債権	1	ElectronicallyRecordedReceivable
預り金	2	DepositPayable,DepositsReceived
預金利息収入	1	DepositInterestEarned