「平成18年　事例Ⅳ　写経」の編集履歴（バックアップ）一覧はこちら

「平成18年　事例Ⅳ　写経」(2006/12/07 (木) 17:21:33) の最新版変更点

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平成</span></b><b style="mso-bidi-font-weight: normal"><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">18</font></span></b><b style=
"mso-bidi-font-weight: normal"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年　事例Ⅳ　写経</span></b><b style="mso-bidi-font-weight: normal"><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></b></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; tab-stops: 62.8pt"><span lang=
"EN-US" style="mso-bidi-font-size: 10.5pt"><font face="Century"><font size=
"2"><span style=
"mso-tab-count: 1">　　　　　　　　　　</span><br></font></font></span></p>
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①Ｄ社は、大都市近郊で大規模団地を中心としたベッドタウンとして開発された町の地主が、オーナー経営者となって</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">15</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年前に創業した<span style="BACKGROUND: lime; mso-highlight: lime">独立系</span><span style="BACKGROUND: aqua; mso-highlight: aqua">コンビニエンスストアチェーン</span>である。<span style="BACKGROUND: aqua; mso-highlight: aqua">資本金は</span></span><span lang="EN-US"
style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">5,000</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">万円</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">、<span style="BACKGROUND: aqua; mso-highlight: aqua">従業員数</span></span><span lang="EN-US"
style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">12</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">名（アルバイトを除く）</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">で、保有している</span><span lang="EN-US"
style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">9</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">店舗はすべて直営</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">である。この町は開発されてから</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">30</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年ほど経過しているために、当初は小さな子供たちを抱えていた住民は、<b style="mso-bidi-font-weight: normal">現在</b>ではその子供たちが独立して家を離れることが多く、<span style="BACKGROUND: lime; mso-highlight: lime">高齢化が進んでいる</span>。また、この町の端には大都市につながる<span style="BACKGROUND: lime; mso-highlight: lime">幹線道路</span>があり、日夜、トラック、乗用車などの<span style="BACKGROUND: lime; mso-highlight: lime">交通量が多い</span>。<br>
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②Ｄ社では店舗を、鉄道の駅前に</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗、大規模団地のある住宅街に</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗、そしてロードサイド（幹線道路沿い）に</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗、合計で</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">9</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗展開している<b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: yellow; mso-highlight: yellow">が、</span></b><u><span style="BACKGROUND: lime; mso-highlight: lime">駅前、住宅街、ロードサイドのそれぞれの店舗で</span><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">顧客層が異なっている</span></u>。<span style="BACKGROUND: aqua; mso-highlight: aqua">駅前の店舗</span>では、朝夕は通勤・通学の人々が顧客層となるものの、昼間はそれほどの人通りはなく、夜も</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">8</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">時過ぎには人通りが途絶えてしまう。<span style="BACKGROUND: aqua; mso-highlight: aqua">大規模団地のある住宅街の店舗</span>では、朝夕は通勤・通学の人々が、また日中は団地内の住民がそれぞれ顧客層となる。<span style="BACKGROUND: aqua; mso-highlight: aqua">幹線道路沿いにあるロードサイドの店舗</span>では、トラックや乗用車の運転手を中心とした顧客層となっている。<br>
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③各店舗では<span style=
"BACKGROUND: aqua; mso-highlight: aqua">店長のみが正社員</span>であり、<span style="BACKGROUND: aqua; mso-highlight: aqua">一般店員はアルバイト</span>で、<span style="BACKGROUND: lime; mso-highlight: lime">その</span><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">雇用</span><span style="BACKGROUND: lime; mso-highlight: lime">については</span><b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">社長自らが</span></b><span style="BACKGROUND: lime; mso-highlight: lime">決定</span>している。また、<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">商品の品揃え</span><span style="BACKGROUND: lime; mso-highlight: lime">についても</span><b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">社長自らが</span></b><span style="BACKGROUND: lime; mso-highlight: lime">指示を行っている</span><b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: yellow; mso-highlight: yellow">が、</span></b><u>企業規模が小さいために、各店舗の顧客層の違いによって品揃えを変えるなどの柔軟で多様な仕入れを行うことが困難であり、今のところ<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">全店舗で<b style="mso-bidi-font-weight: normal">画一的な品揃え</b>になっている</span></u>。一方、<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">日常の<b style="mso-bidi-font-weight: normal">仕入れ</b></span>については<b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">店長が</span></b><span style="BACKGROUND: aqua; mso-highlight: aqua">在庫状況を</span><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">見ながら発注</span><span style="BACKGROUND: aqua; mso-highlight: aqua">している</span>。<br>
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④これまで、この地域では、Ｄ社のコンビニエンスストアのみしか存在しなかったので、ある程度の売上高と利益を確保することができていた。<b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: yellow; mso-highlight: yellow">ところが、</span></b><u><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">平成</span></u></span><u><span lang="EN-US"
style=
"BACKGROUND: fuchsia; mso-bidi-font-size: 10.5pt; mso-highlight: fuchsia"><font face="Century">17</font></span></u><u><span style="BACKGROUND: fuchsia; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: fuchsia">年度になって、<b style="mso-bidi-font-weight: normal">大手コンビニエンスストアチェーン</b>がこの地域に店舗を展開</span></u><u><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">し始め、<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">平成</span></span></u><u><span lang="EN-US"
style=
"BACKGROUND: fuchsia; mso-bidi-font-size: 10.5pt; mso-highlight: fuchsia"><font face="Century">17</font></span></u><u><span style="BACKGROUND: fuchsia; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: fuchsia">年度のＤ社決算では、売上高が減少するとともに、<b style="mso-bidi-font-weight: normal">営業利益が赤字に転落</b>した</span></u><u><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">。</span></u><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">大手コンビニエンスストアチェーンは、今後もさらにこの地域に店舗を増やす模様であり、Ｄ社としては、この状況を十分に踏まえて、<span style="BACKGROUND: red; mso-highlight: red">これまでの<b style="mso-bidi-font-weight: normal">店舗展開に関する戦略の見直し</b>をしなければならない</span><u>と考えている</u>。すなわち、Ｄ社が保有している</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">9</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗は前述したように</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">つの店舗タイプ（駅前、住宅街、ロードサイド）である<b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: yellow; mso-highlight: yellow">が、</span></b>企業規模や企業体力を考えると、<span style="BACKGROUND: red; mso-highlight: red">ある程度店舗タイプを絞り込んでいくこと</span>で、<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">顧客層に対して的確に対応できる品揃え</span>や<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">仕入効率の向上</span>を<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">図りたい</span><u>と考えている</u>。<br>
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⑤<b style=
"mso-bidi-font-weight: normal">現在</b>、導入されている<span style=
"BACKGROUND: aqua; mso-highlight: aqua">ＰＯＳシステムは</span>、<span style="BACKGROUND: aqua; mso-highlight: aqua">発注業務のため</span>と、<span style="BACKGROUND: aqua; mso-highlight: aqua">売上高および売上原価算定のため</span>だけに利用されている。そこで、<span style="BACKGROUND: lime; mso-highlight: lime">これまで以上にに有効活用して</span>、<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">顧客ニーズへの対応</span>および<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">仕入れ・在庫管理にも役立てたい</span><u>と考えている</u>。<br>
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⑥Ｄ社では前述した直面している<span style=
"BACKGROUND: fuchsia; mso-highlight: fuchsia">様々な経営課題</span>について、<span style="BACKGROUND: lime; mso-highlight: lime">特に財務的な観点から</span>中小企業診断士に診断・助言を依頼してきた。<br>
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賃借対照表　　　　　　　　　　　　　　　　<br>
　　　　　　　　　　　　　　　　　　　　　（単位：百万円）</span></font></p>
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Ｈ</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
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Ｈ</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
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Ｈ</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
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</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
Ｈ</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
</tr>
<tr style="mso-yfti-irow: 1">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: center" align=
"center"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
資産の部</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: center" align=
"center"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
負債の部</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
</tr>
<tr style="mso-yfti-irow: 2">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
流動資産</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">74<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">87<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
流動負債</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">43<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">47<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 3">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　現金預金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 31.5pt; TEXT-ALIGN: right; mso-char-indent-count: 3.0"
align="right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">30<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">29<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 9pt; mso-char-indent-count: 1.0"><font size=
"1"><span style=
"FONT-SIZE: 9pt; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
支払手形・買掛金</span></font> <span lang="EN-US" style=
"FONT-SIZE: 9pt"><br></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">25<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">28<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 4">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　商品</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 31.5pt; TEXT-ALIGN: right; mso-char-indent-count: 3.0"
align="right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">42<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">56<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　短期借入金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">17<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">18<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 5">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　その他流動</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　　　</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face=
"Century">2<br></font></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">2<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　その他流動</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">1<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">1<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 6">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
固定資産</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 21pt; TEXT-ALIGN: right; mso-char-indent-count: 2.0"
align="right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">147<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">138<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　固定負債</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">76<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">76<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 7">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　土地・建物</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 21pt; TEXT-ALIGN: right; mso-char-indent-count: 2.0"
align="right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">121<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">117<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　長期借入金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">75<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">75<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 8">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 10.5pt; mso-char-indent-count: 1.0">
<font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
備品</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 31.5pt; TEXT-ALIGN: right; mso-char-indent-count: 3.0"
align="right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">23<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">18<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 10.5pt; mso-char-indent-count: 1.0">
<font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
その他固定</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">1<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">1<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 9">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　その他固定</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　　　</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face=
"Century">3<br></font></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">3<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
負債合計</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">119<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">123<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 10">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: center" align=
"center"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
資本の部</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
</tr>
<tr style="mso-yfti-irow: 11">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
資本金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">50<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">50<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 12">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
利益準備金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">3<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">3<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 13">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
別途積立金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">4<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">4<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 14">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
当期未処分利益</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">45<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">45<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 15">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
資本合計</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">102<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">102<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
資産合計</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">221<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">225<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
負債・資本合計</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">221<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">225<br></font></font></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="1"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
注：土地・建物の取得・売却はない。また、備品の取得はない。</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><br>
<span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><br></span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
第</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">1</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">問（配点</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">30</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">点）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　Ｄ社の平成</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">16</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度および</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度の決算書の資料を用いて<span style="BACKGROUND: aqua; mso-highlight: aqua">経営分析</span>を行い、<span style="BACKGROUND: aqua; mso-highlight: aqua">特に重要と思われる問題点</span>を</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">つ取り上げ、問題点①、②、③ごとに、それぞれ問題点の根拠を最も的確に示す経営指標を</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">1</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">つだけあげて、（ａ）その名称を示し、（ｂ）平成</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度分の経営指標値を計算（<span style="BACKGROUND: aqua; mso-highlight: aqua">少数点第</span></span><span lang="EN-US"
style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">3</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">位を四捨五入</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">すること）した上で、（ｃ）<span style="BACKGROUND: aqua; mso-highlight: aqua">問題点</span>と<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">その原因</span>について</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">60</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">字以内で説明せよ<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
第</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">2</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">問（配点</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">20</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">点）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　Ｄ社のキャッシュフローについて、以下の設問に答えよ。<br></span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">1</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　平成</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">16</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度および</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度の貸借対照表および損益計算書を用いて、平成</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度の（ａ）<span style="BACKGROUND: aqua; mso-highlight: aqua">営業活動</span>によるキャッシュフロー、（ｂ）<span style="BACKGROUND: aqua; mso-highlight: aqua">投資活動</span>によるキャッシュフローおよび（ｃ）<span style="BACKGROUND: aqua; mso-highlight: aqua">財務活動</span>によるキャッシュフローを計算せよ。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">2</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　<span style=
"BACKGROUND: aqua; mso-highlight: aqua">（設問</span></span><span lang=
"EN-US" style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">1</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">）の計算結果に基づいて</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">、<span style="BACKGROUND: lime; mso-highlight: lime">Ｄ社のキャッシュフローの状況を</span>説明せよ。</span></font><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br style=
"mso-special-character: line-break">
<br></span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">第</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">問（配点</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">20</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">点）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　Ｄ社では、現在の</span><span lang="EN-US" style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">3</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">種類の店舗タイプ</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">（①駅前</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗、②住宅街</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗、③ロードサイド</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗）のうち、<span style="BACKGROUND: red; mso-highlight: red">どのタイプに集中して店舗の再開発を行うべきかを検討</span>している。その一環として、平成</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度の決算資料に基づいて、以下のように店舗タイプごとに売上高、変動費、個別固定費を集計し、また、全体の共通固定費を算出して<span style="BACKGROUND: red; mso-highlight: red">採算性の検討</span>を行うこととした。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">1</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　①駅前、②住宅街、③ロードサイドの店舗タイプごとの、（ａ）<span style="BACKGROUND: aqua; mso-highlight: aqua">限界利益率</span>および（ｂ）<span style="BACKGROUND: lime; mso-highlight: lime">貢献利益率</span>を計算せよ（<span style="BACKGROUND: aqua; mso-highlight: aqua">少数点第</span></span><span lang="EN-US"
style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">3</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">位を四捨五入</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">すること）。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">2</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; tab-stops: 369.0pt">
<font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　<span style=
"BACKGROUND: aqua; mso-highlight: aqua">どの店舗タイプに集中すべきかの判断</span>は、<span style="BACKGROUND: lime; mso-highlight: lime">Ｄ社に関する資料から分析</span>するとすれば、<span style="BACKGROUND: aqua; mso-highlight: aqua">どういう点に着目</span>して結論を出すべきか、</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">60</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">字以内で述べよ。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
第</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">4</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">問（配点</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">15</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">点）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　Ｄ社では、<span style=
"BACKGROUND: red; mso-highlight: red">店舗展開の戦略見直しの</span></span><span lang="EN-US"
style=
"BACKGROUND: red; mso-bidi-font-size: 10.5pt; mso-highlight: red"><font face=
"Century">1</font></span><span style=
"BACKGROUND: red; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: red">つの案</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">として、駅前店舗である</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗を閉店してそれに関わる固定資産を売却し、これによって得られる資金</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">6,000</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">万円を投資して、住宅街店舗あるいはロードサイド店舗を何店舗か増加させることを検討している。そこで、以下のように増加させる店舗数ごとに<span style="BACKGROUND: aqua; mso-highlight: aqua">投資額</span>および<span style="BACKGROUND: lime; mso-highlight: lime">今後</span></span><span lang="EN-US"
style=
"BACKGROUND: lime; mso-bidi-font-size: 10.5pt; mso-highlight: lime"><font face=
"Century">7</font></span><span style=
"BACKGROUND: lime; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: lime">年間</span><span style="BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">毎年得られるキャッシュフロー</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">を推定した。どのように店舗を増加させることが<span style="BACKGROUND: aqua; mso-highlight: aqua">最適か</span>を</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">60</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">字以内で述べよ。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
第</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">5</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">問（配点</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">15</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">点）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　Ｄ社の<span style=
"BACKGROUND: aqua; mso-highlight: aqua">ＰＯＳシステム</span>を、<span style="BACKGROUND: lime; mso-highlight: lime">これまで以上に有効活用するため</span>の<span style="BACKGROUND: lime; mso-highlight: lime">アドバイス</span>について、以下の設問に答えよ。<br></span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">1</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　<span style=
"BACKGROUND: aqua; mso-highlight: aqua">仕入・在庫管理を改善するため</span>には、どのようにＰＯＳシステムを活用したらよいか、</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">60</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">字以内で述べよ。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">2</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　<span style=
"BACKGROUND: aqua; mso-highlight: aqua">効果的な商品の入れ替えを行うため</span>には、どのようにＰＯＳシステムを活用すればよいか、</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">60</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">字以内で述べよ。</span></font><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></p>

<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><b style=
"mso-bidi-font-weight: normal"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
平成</span></b><b style="mso-bidi-font-weight: normal"><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">18</font></span></b><b style=
"mso-bidi-font-weight: normal"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年　事例Ⅳ　写経</span></b><b style="mso-bidi-font-weight: normal"><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></b></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; tab-stops: 62.8pt"><span lang=
"EN-US" style="mso-bidi-font-size: 10.5pt"><font face="Century"><font size=
"2"><span style=
"mso-tab-count: 1">　　　　　　　　　　</span><br></font></font></span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
①Ｄ社は、大都市近郊で大規模団地を中心としたベッドタウンとして開発された町の地主が、オーナー経営者となって</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">15</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年前に創業した<span style="BACKGROUND: lime; mso-highlight: lime">独立系</span><span style="BACKGROUND: aqua; mso-highlight: aqua">コンビニエンスストアチェーン</span>である。<span style="BACKGROUND: aqua; mso-highlight: aqua">資本金は</span></span><span lang="EN-US"
style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">5,000</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">万円</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">、<span style="BACKGROUND: aqua; mso-highlight: aqua">従業員数</span></span><span lang="EN-US"
style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">12</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">名（アルバイトを除く）</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">で、保有している</span><span lang="EN-US"
style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">9</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">店舗はすべて直営</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">である。この町は開発されてから</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">30</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年ほど経過しているために、当初は小さな子供たちを抱えていた住民は、<b style="mso-bidi-font-weight: normal">現在</b>ではその子供たちが独立して家を離れることが多く、<span style="BACKGROUND: lime; mso-highlight: lime">高齢化が進んでいる</span>。また、この町の端には大都市につながる<span style="BACKGROUND: lime; mso-highlight: lime">幹線道路</span>があり、日夜、トラック、乗用車などの<span style="BACKGROUND: lime; mso-highlight: lime">交通量が多い</span>。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
②Ｄ社では店舗を、鉄道の駅前に</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗、大規模団地のある住宅街に</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗、そしてロードサイド（幹線道路沿い）に</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗、合計で</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">9</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗展開している<b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: yellow; mso-highlight: yellow">が、</span></b><u><span style="BACKGROUND: lime; mso-highlight: lime">駅前、住宅街、ロードサイドのそれぞれの店舗で</span><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">顧客層が異なっている</span></u>。<span style="BACKGROUND: aqua; mso-highlight: aqua">駅前の店舗</span>では、朝夕は通勤・通学の人々が顧客層となるものの、昼間はそれほどの人通りはなく、夜も</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">8</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">時過ぎには人通りが途絶えてしまう。<span style="BACKGROUND: aqua; mso-highlight: aqua">大規模団地のある住宅街の店舗</span>では、朝夕は通勤・通学の人々が、また日中は団地内の住民がそれぞれ顧客層となる。<span style="BACKGROUND: aqua; mso-highlight: aqua">幹線道路沿いにあるロードサイドの店舗</span>では、トラックや乗用車の運転手を中心とした顧客層となっている。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; tab-stops: 324.0pt">
<font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
③各店舗では<span style=
"BACKGROUND: aqua; mso-highlight: aqua">店長のみが正社員</span>であり、<span style="BACKGROUND: aqua; mso-highlight: aqua">一般店員はアルバイト</span>で、<span style="BACKGROUND: lime; mso-highlight: lime">その</span><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">雇用</span><span style="BACKGROUND: lime; mso-highlight: lime">については</span><b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">社長自らが</span></b><span style="BACKGROUND: lime; mso-highlight: lime">決定</span>している。また、<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">商品の品揃え</span><span style="BACKGROUND: lime; mso-highlight: lime">についても</span><b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">社長自らが</span></b><span style="BACKGROUND: lime; mso-highlight: lime">指示を行っている</span><b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: yellow; mso-highlight: yellow">が、</span></b><u>企業規模が小さいために、各店舗の顧客層の違いによって品揃えを変えるなどの柔軟で多様な仕入れを行うことが困難であり、今のところ<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">全店舗で<b style="mso-bidi-font-weight: normal">画一的な品揃え</b>になっている</span></u>。一方、<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">日常の<b style="mso-bidi-font-weight: normal">仕入れ</b></span>については<b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">店長が</span></b><span style="BACKGROUND: aqua; mso-highlight: aqua">在庫状況を</span><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">見ながら発注</span><span style="BACKGROUND: aqua; mso-highlight: aqua">している</span>。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
④これまで、この地域では、Ｄ社のコンビニエンスストアのみしか存在しなかったので、ある程度の売上高と利益を確保することができていた。<b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: yellow; mso-highlight: yellow">ところが、</span></b><u><span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">平成</span></u></span><u><span lang="EN-US"
style=
"BACKGROUND: fuchsia; mso-bidi-font-size: 10.5pt; mso-highlight: fuchsia"><font face="Century">17</font></span></u><u><span style="BACKGROUND: fuchsia; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: fuchsia">年度になって、<b style="mso-bidi-font-weight: normal">大手コンビニエンスストアチェーン</b>がこの地域に店舗を展開</span></u><u><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">し始め、<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">平成</span></span></u><u><span lang="EN-US"
style=
"BACKGROUND: fuchsia; mso-bidi-font-size: 10.5pt; mso-highlight: fuchsia"><font face="Century">17</font></span></u><u><span style="BACKGROUND: fuchsia; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: fuchsia">年度のＤ社決算では、売上高が減少するとともに、<b style="mso-bidi-font-weight: normal">営業利益が赤字に転落</b>した</span></u><u><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">。</span></u><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">大手コンビニエンスストアチェーンは、今後もさらにこの地域に店舗を増やす模様であり、Ｄ社としては、この状況を十分に踏まえて、<span style="BACKGROUND: red; mso-highlight: red">これまでの<b style="mso-bidi-font-weight: normal">店舗展開に関する戦略の見直し</b>をしなければならない</span><u>と考えている</u>。すなわち、Ｄ社が保有している</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">9</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗は前述したように</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">つの店舗タイプ（駅前、住宅街、ロードサイド）である<b style="mso-bidi-font-weight: normal"><span style="BACKGROUND: yellow; mso-highlight: yellow">が、</span></b>企業規模や企業体力を考えると、<span style="BACKGROUND: red; mso-highlight: red">ある程度店舗タイプを絞り込んでいくこと</span>で、<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">顧客層に対して的確に対応できる品揃え</span>や<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">仕入効率の向上</span>を<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">図りたい</span><u>と考えている</u>。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
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<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; tab-stops: 369.0pt">
<font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
⑤<b style=
"mso-bidi-font-weight: normal">現在</b>、導入されている<span style=
"BACKGROUND: aqua; mso-highlight: aqua">ＰＯＳシステムは</span>、<span style="BACKGROUND: aqua; mso-highlight: aqua">発注業務のため</span>と、<span style="BACKGROUND: aqua; mso-highlight: aqua">売上高および売上原価算定のため</span>だけに利用されている。そこで、<span style="BACKGROUND: lime; mso-highlight: lime">これまで以上にに有効活用して</span>、<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">顧客ニーズへの対応</span>および<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">仕入れ・在庫管理にも役立てたい</span><u>と考えている</u>。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
⑥Ｄ社では前述した直面している<span style=
"BACKGROUND: fuchsia; mso-highlight: fuchsia">様々な経営課題</span>について、<span style="BACKGROUND: lime; mso-highlight: lime">特に財務的な観点から</span>中小企業診断士に診断・助言を依頼してきた。<br>
<br>
<br>
賃借対照表　　　　　　　　　　　　　　　　<br>
　　　　　　　　　　　　　　　　　　　　　（単位：百万円）</span></font></p>
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<table class="MsoTableGrid" style=
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cellspacing="0" cellpadding="0" border="1">
<tbody>
<tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
Ｈ</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">16</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
Ｈ</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
Ｈ</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">16</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
Ｈ</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
</tr>
<tr style="mso-yfti-irow: 1">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: center" align=
"center"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
資産の部</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: center" align=
"center"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
負債の部</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
</tr>
<tr style="mso-yfti-irow: 2">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
流動資産</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">74<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">87<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
流動負債</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">43<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">47<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 3">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　現金預金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 31.5pt; TEXT-ALIGN: right; mso-char-indent-count: 3.0"
align="right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">30<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">29<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 9pt; mso-char-indent-count: 1.0"><font size=
"1"><span style=
"FONT-SIZE: 9pt; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
支払手形・買掛金</span></font> <span lang="EN-US" style=
"FONT-SIZE: 9pt"><br></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">25<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">28<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 4">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　商品</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 31.5pt; TEXT-ALIGN: right; mso-char-indent-count: 3.0"
align="right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">42<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">56<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　短期借入金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">17<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">18<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 5">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　その他流動</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　　　</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face=
"Century">2<br></font></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">2<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　その他流動</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">1<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">1<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 6">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
固定資産</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 21pt; TEXT-ALIGN: right; mso-char-indent-count: 2.0"
align="right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">147<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">138<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　固定負債</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">76<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">76<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 7">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　土地・建物</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 21pt; TEXT-ALIGN: right; mso-char-indent-count: 2.0"
align="right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">121<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">117<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　長期借入金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">75<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">75<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 8">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 10.5pt; mso-char-indent-count: 1.0">
<font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
備品</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 31.5pt; TEXT-ALIGN: right; mso-char-indent-count: 3.0"
align="right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">23<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">18<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 10.5pt; mso-char-indent-count: 1.0">
<font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
その他固定</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">1<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">1<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 9">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　その他固定</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　　　</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face=
"Century">3<br></font></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">3<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
負債合計</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">119<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">123<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 10">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: center" align=
"center"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
資本の部</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
</tr>
<tr style="mso-yfti-irow: 11">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
資本金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">50<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">50<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 12">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
利益準備金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">3<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">3<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 13">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
別途積立金</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">4<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">4<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 14">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
当期未処分利益</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">45<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">45<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 15">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
資本合計</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">102<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">102<br></font></font></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes">
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 77.4pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="103">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
資産合計</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">221<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">225<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 90pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="120">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
負債・資本合計</span> <span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 63pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="84">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">221<br></font></font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #e0dfe3; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #e0dfe3; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: right" align=
"right"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century"><font size="2">225<br></font></font></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="1"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
注：土地・建物の取得・売却はない。また、備品の取得はない。</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><br>
<span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><br></span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
第</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">1</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">問（配点</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">30</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">点）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　Ｄ社の平成</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">16</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度および</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度の決算書の資料を用いて<span style="BACKGROUND: aqua; mso-highlight: aqua">経営分析</span>を行い、<span style="BACKGROUND: aqua; mso-highlight: aqua">特に重要と思われる問題点</span>を</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">つ取り上げ、問題点①、②、③ごとに、それぞれ問題点の根拠を最も的確に示す経営指標を</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">1</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">つだけあげて、（ａ）その名称を示し、（ｂ）平成</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度分の経営指標値を計算（<span style="BACKGROUND: aqua; mso-highlight: aqua">少数点第</span></span><span lang="EN-US"
style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">3</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">位を四捨五入</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">すること）した上で、（ｃ）<span style="BACKGROUND: aqua; mso-highlight: aqua">問題点</span>と<span style="BACKGROUND: fuchsia; mso-highlight: fuchsia">その原因</span>について</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">60</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">字以内で説明せよ<br>
<br></span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><img src=
"/_fckeditor/editor/images/smiley/msn/teeth_smile.gif" alt=
""><strong>参考：高齢化・・・「シニアにやさしいローソンの新型店舗</strong>」<br></span></font><font size="2"><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt"><a href="http://www.lawson.co.jp/company/news/1066.html">http://www.lawson.co.jp/company/news/1066.html</a><br>
<br>
第</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">2</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">問（配点</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">20</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">点）</span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　Ｄ社のキャッシュフローについて、以下の設問に答えよ。<br></span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">1</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　平成</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">16</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度および</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度の貸借対照表および損益計算書を用いて、平成</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度の（ａ）<span style="BACKGROUND: aqua; mso-highlight: aqua">営業活動</span>によるキャッシュフロー、（ｂ）<span style="BACKGROUND: aqua; mso-highlight: aqua">投資活動</span>によるキャッシュフローおよび（ｃ）<span style="BACKGROUND: aqua; mso-highlight: aqua">財務活動</span>によるキャッシュフローを計算せよ。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">2</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　<span style=
"BACKGROUND: aqua; mso-highlight: aqua">（設問</span></span><span lang=
"EN-US" style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">1</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">）の計算結果に基づいて</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">、<span style="BACKGROUND: lime; mso-highlight: lime">Ｄ社のキャッシュフローの状況を</span>説明せよ。</span></font><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br style=
"mso-special-character: line-break">
<br></span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">第</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">問（配点</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">20</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">点）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　Ｄ社では、現在の</span><span lang="EN-US" style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">3</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">種類の店舗タイプ</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">（①駅前</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗、②住宅街</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗、③ロードサイド</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗）のうち、<span style="BACKGROUND: red; mso-highlight: red">どのタイプに集中して店舗の再開発を行うべきかを検討</span>している。その一環として、平成</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">17</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">年度の決算資料に基づいて、以下のように店舗タイプごとに売上高、変動費、個別固定費を集計し、また、全体の共通固定費を算出して<span style="BACKGROUND: red; mso-highlight: red">採算性の検討</span>を行うこととした。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">1</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　①駅前、②住宅街、③ロードサイドの店舗タイプごとの、（ａ）<span style="BACKGROUND: aqua; mso-highlight: aqua">限界利益率</span>および（ｂ）<span style="BACKGROUND: lime; mso-highlight: lime">貢献利益率</span>を計算せよ（<span style="BACKGROUND: aqua; mso-highlight: aqua">少数点第</span></span><span lang="EN-US"
style=
"BACKGROUND: aqua; mso-bidi-font-size: 10.5pt; mso-highlight: aqua"><font face=
"Century">3</font></span><span style=
"BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">位を四捨五入</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">すること）。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">2</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; tab-stops: 369.0pt">
<font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　<span style=
"BACKGROUND: aqua; mso-highlight: aqua">どの店舗タイプに集中すべきかの判断</span>は、<span style="BACKGROUND: lime; mso-highlight: lime">Ｄ社に関する資料から分析</span>するとすれば、<span style="BACKGROUND: aqua; mso-highlight: aqua">どういう点に着目</span>して結論を出すべきか、</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">60</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">字以内で述べよ。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
第</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">4</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">問（配点</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">15</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">点）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　Ｄ社では、<span style=
"BACKGROUND: red; mso-highlight: red">店舗展開の戦略見直しの</span></span><span lang="EN-US"
style=
"BACKGROUND: red; mso-bidi-font-size: 10.5pt; mso-highlight: red"><font face=
"Century">1</font></span><span style=
"BACKGROUND: red; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: red">つの案</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">として、駅前店舗である</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">3</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">店舗を閉店してそれに関わる固定資産を売却し、これによって得られる資金</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">6,000</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">万円を投資して、住宅街店舗あるいはロードサイド店舗を何店舗か増加させることを検討している。そこで、以下のように増加させる店舗数ごとに<span style="BACKGROUND: aqua; mso-highlight: aqua">投資額</span>および<span style="BACKGROUND: lime; mso-highlight: lime">今後</span></span><span lang="EN-US"
style=
"BACKGROUND: lime; mso-bidi-font-size: 10.5pt; mso-highlight: lime"><font face=
"Century">7</font></span><span style=
"BACKGROUND: lime; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: lime">年間</span><span style="BACKGROUND: aqua; FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt; mso-highlight: aqua">毎年得られるキャッシュフロー</span><span style="FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">を推定した。どのように店舗を増加させることが<span style="BACKGROUND: aqua; mso-highlight: aqua">最適か</span>を</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">60</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">字以内で述べよ。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
第</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><font face=
"Century">5</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">問（配点</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">15</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">点）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　Ｄ社の<span style=
"BACKGROUND: aqua; mso-highlight: aqua">ＰＯＳシステム</span>を、<span style="BACKGROUND: lime; mso-highlight: lime">これまで以上に有効活用するため</span>の<span style="BACKGROUND: lime; mso-highlight: lime">アドバイス</span>について、以下の設問に答えよ。<br></span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">1</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　<span style=
"BACKGROUND: aqua; mso-highlight: aqua">仕入・在庫管理を改善するため</span>には、どのようにＰＯＳシステムを活用したらよいか、</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">60</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">字以内で述べよ。<br>
<br></span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
（設問</span><span lang="EN-US" style=
"mso-bidi-font-size: 10.5pt"><font face="Century">2</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">）</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></font></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><font size="2"><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">
　<span style=
"BACKGROUND: aqua; mso-highlight: aqua">効果的な商品の入れ替えを行うため</span>には、どのようにＰＯＳシステムを活用すればよいか、</span><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><font face=
"Century">60</font></span><span style=
"FONT-FAMILY: &quot;ＭＳ 明朝&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century; mso-bidi-font-size: 10.5pt">字以内で述べよ。</span></font><span lang="EN-US"
style="mso-bidi-font-size: 10.5pt"><br></span></p>