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statement of capital [5 entries]
  1. statement of capital    資本金計算書
  2. statement of capital surplus    資本剰余金計算書
  3. statement of changes in capital    資本増減表
  4. statement of changes in working capital    運転資本変動表
  5. working capital provided from operations in the statement of changes in financial position    財政状態変動表における、営業より得た運転資本
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