30 20!!!??

( ) ( )H L F 100? 1983 4 25 5 4 40

30 20!!!??

1 300??!??!

12?! 30! 100 30 30!!!

???!!.

??? ( ) 1981 3 1981 1 1/3 3 5 4 15!??,?

! 1984 1 50 50 1984 4 50 57 170, 1929 1983 5 180 1983 5 50 ( ) 30 20?

,? 1984 2 20 1984 2 12 1984 2 18

14 ( ) 1984 12 22 1984 3 28 18 1966 1979 1981 26% 1981 15 1982 205000 3 8 3 22 (1) (2) (3)

? (4) (5) (6)? (7)? 1982 50 1979 1981 1982 1982 2 24000? (1) (2) (3) (4) (5) (6) 1967

1979 1983 3 140400 1984 1 20 3 ( ) 18 ( 1915 ) 17 3 5000 ( ) 35 1978 4 1982 20 60 1983 8 11 1984 9 18 10 1984 6 40 1980 1982 6 17 1983 6 65 1984 6 130 1983 4 86000 80

1982 14! 25% 10%?

81 45 10%??! ( ) ( )??

1984 13 480 350 281 102 1983 1984 3000 100 200?? 1976 20 1981 9 36 ( ) 1983 8 12 1982 36 27 1980 39 1982 22 1984 8 15 100 1000 10 300 3 5 1981 6 2 7 96 1982 1 8 3 2 1983 3 7 5

1984 10 15 1980 10 3 1981 6 1982 1 1983 1983 12 () ( ), 1983 8 1980 45 1981 41 1982 39 1983 33

1940 103 1981 1983 11 78 6 3 1984 14 1983 8 320 38.8% 9% 9% 1981 12 265 1982 12 220 3 1983 1 1 1980 2 12, 1934 18

100 600 1984 1 40 1984 12 15 1983 12 1984 27 1984 5 33 1981 35 1983 26 5 ( ) 1984 6

1978,,,, 1984 2 8 1965 (1981 ) 7000 1982 1983 5 53 ( ) 30 1975 71 1983? 100%?.,

( )1984 12 225 160 1984 250 ( ) 1983 3 590 1984 575 8! 1983 40 1917 1964 1965 1982 34 130 30

? 1960 1 5 3 5 1983 9 40 70 1982 1 16 1981 9 31 1981 6 12 3000 9 ( ) 1981 57 1978 7 100% 50 1980 13 1984 22

? (2) 100 1983 2 3 50% 1984 20 20 25 50% 50% 1982 ( 6 ) 1983 5 1 1984 2 15

1984 11 1984 3 168 1982 1983?br> ( )? 1983 1984 6 20!

,,,. 30 3 1984 6 27 1922 1981 3 64 ( ) 1983 3 200 1982 50 1984 2 60 1983 3! 1960 1984 8,,,. 1984 3 230 3

1984 8 1984 11 39 1984 34 25 6 1983 4 52 1976 (1981 4 ) 26 1982 4 22 5 1983 1 7000! 1984 10 1983 11 9 5 1984! 1984 8 1978 3 54 1978 10 75! 1974 1977 3 1984 8 227 8000

1984 6 15 1983 9 34 1976 1 5 (230 ) 1966 1997 1982 100 200 1984 6 1984 8 15 1980 3 1981 1983 15 8 10 1984 3 50 1978 64 1982 50 1983 1984 4 42 11 13

7% 8000 1983 6 40.4% 6 10 22.4% 10 16 18.6% 16 20 6.8% 20 11.8% 3 1976 6 59.3% 16 20 3.3% 20 7.3% 6 6?!!

1984 2 29 250 1965 1982 10 171 1983 120 10 1984 2 3! 51 70 3 1 3 5 68! 1983 9 35

!,,.!! 1958 50% 1984 8 23 1984 3 10 1984 12 10 1981 3 32 60 1981

1981 1 5 5 1982 25 70% 25% 10 20% 1980 7 31 32 5 1982 2 16!????? 1975 13 1976 ( )

1984 2 100 25% 20% 1984 80 30 32 58 90 30 1985 2 14 3 470 3 550

!. 221 200 1500! 200 1983 125 83 3 3000?? 100 150 120 90? 500 3000 3000 1982 4 1981 8 925????!

100 200 (1) (2)? (3)? 1984 2 80 1972 1981 6 1983 6 17 4 1983 8 15 15!

! (1) (2) (3) 3 4 4 5!!?!? 90% 1985 3 400 1948

10% 72% 15% 13% 1984 3 550 22 1984 2 3 65 1984 3 100! A B B A B A B B A A B C A B C! S? 100 130 180! 100 70 10

!,,6-8%, 10%. 200 6% 48 152 A B? B B A B B? B A B B B ( ) () ( )!?!!

! (1) (2) (3) (4) (5) (6) 1983 3 71 18 (44 ) 5 4 20 1984 3 37 30 (1) (2) (3) 120 150 31 30. (4), (5) (6) 1983 4

5 ;,. 1987 20! 100 1000 1! 40% (2) (3) (4) (5)?? (1) (2)

(3) (4) 25 (5) 1981 1 32 1981 1982 4 29 1982 5 60 33 40% 1982 65 2 5 21 (1) () (2). (4) 1982 7 37 40% 60% 1962 1982 2 27 1971 1979 6 1976 11 1 20 2 37 6

(1) (2) (3)?? 15 2 10 1985 ( ) 55 16 20 40 (1) ( )10% (2)( ) ( ) (3) () (4) 100% ( ) 1983 5 50 1976 1974

1978 1982 32 1965 1972 A 1982 9 15 3 973 ( 4 ) 1983 8 5 5.,,,, (1) (2) ( ) (3) (4) (5)( ) (6)( ) (7)() (8)() 1982 9 370 1950 1915 1975 1981 330 24 5 490 (1) 100 100 70 1 3 6!

? (2) ( ) (3) (4) (5) (6) (7) (8) (9) (10) 10 (11) (12) 1984 1 28 10 4 1980 35

:!? 1965 1983 5 60

1970 100 1973 1974 1976 20 1976 5 1983 4 9?

(1) (2) (3) (4) 1984 10 226 25 50 1000 1984 7 167 80! ( )

?? ( )

!!?

!!!!!!?! 59%,!

1!? 2 ORION (1. 2. ) (1. 2. 3. )! 3,

( )

( ) 6 1 ( )

2 JK 25%?? 3 T? T!

?! T ( )!!!

( ) ( ) ( )! ( ) ( )

1 Misutsu,!! 2

! ( )?? 3 KKS 30% S

( ) ( )?! 1

????!!!!?!?!!! 2

YS YS YS ( ) ( ). (

) ( ) ( ) ( ) ( ) 1

?! 8.3%? 2 Saito Food Service??

! ( )?

( ) ( ) 1, Y

Y Y 2? ( ) ( )

M 3,? H

1 5 M M M 2 W 23%? W 25% W W!!

W?? (1) () ( )

(2) (3) (4) (5) (6) ( )

( ) 1 M

( )( ) ( )

( ). ( ) ( ) ( ) ( ) ( )

1?! 8.3%?

2 Saito Food Service??! ( )?

( )

( ) 1, Y Y

Y 2? ( ) ( ) M 3,?

H

1 5 M M M 2 W

23%? W 25% W W!! W

?? (1) () ( ) (2) (3) (4) (5) (6)

( )? YES NO? YES NO? YES NO? YES NO? YES NO? YES NO (7)? YES NO (8)? YES NO (9)? YES NO (10)? YES NO? YES NO? YES NO? YES NO? YES NO? YES NO? YES NO? YES NO?

YES NO YES NO? YES NO? ( )? YES NO ( )? YES NO?? YES NO (4)? YES NO (5)? YES NO (6)? YES NO (7)? YES NO (8)? YES NO (9)? YES NO (10) ( )? YES NO? YES NO ( )? YES NO ( )? YES NO? YES NO? YES NO (6)? YES NO (7)? YES NO (8)? YES NO (9)? YES NO (10)? YES NO ( )? YES NO? YES NO?

YES NO (4)? YES NO (5)? YES NO (6)( )? YES NO (7) ( )? YES NO (8)? YES NO (9)? YES NO (10)? YES NO ( )? YES NO? YES NO? YES NO? YES NO? YES NO? YES NO? YES NO ( )? YES NO? YES NO (10)? YES NO ( )? YES NO? YES NO? YES NO? YES NO (5)?? YES NO (6)? YES NO (7)??

YES NO (8)?? YES NO (9)? YES NO (10)? YES NO ( )? YES NO? YES NO? YES NO? YES NO ( )? YES NO (6)? YES NO (7)? YES NO (8)? YES NO (9)? YES NO (10)? YES NO 640 YES 10 NO? 0 800 640 630 560 550 ( ) (owner)

( )( )? (1)? (2)? (3)?? ( )?? 1 T

T T! ( ) ( ) ( ) 2 N M? A B C A B

(1) (2) (3) (4) (5) (6) (7) (8) (9) ( ) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) ( )?

(1) /(1- / ) (2) / % (3)100% (1)3200 /(1-6000 /1 3200 /0.4 8000 (2)8000 /1 100% 80% (3)100%-80% 20% 1. (floating assets) (1) (2) (3) (4) (5) (6) 2. (inventores property) (1)( ) (2) (3) 3. (fixed assets) (1)

(2) (3) (1) (2) (3) 4. (1) (2) (3) 80% 80% 80 2080% 90% 10% 70% 80% 10% () ( ) 20% 30% 20% 20%

(1) (2)( 2 (2) ) (1) (2) ( ) ( ) ( ) (3) (4)

1. ( ) 2. ( ) () (1)

(2) (3) (4) (5) ( ) (6) (7) (8) (9) (10) 1. (1) (2) (3) (4) (5) (6) 2. (1) (2) (3) (4) (5)

(6) A BC ( ) (1)? (2)?? (3)? (4)? (5)? (6)?? (7)? (8)?? (9)? (10)?? (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

( )???!!

!???! 1. () (property account debt) 2. 2. 3. 4. 5.. (acquisition cost)

6. 7. 1 6 1. (continuation) ( ) 2. ( ) ( ) 3. ( ) (acquisitioncost cost) 10% (scrap value) 4. 5. 6. 7. 8.

1. (1) (2) ( )/ ( ) (3) / (4) / 2. / 3. (inventories property) (1) (2) (work in process) / 4. 5. 6. 7. 1. 2.

/ 3. / 4.? 5. (1) ( ) (2)? (3) 0 ( ) ( )

? (advances received) 2. 3. 4.? 5. 6. 7.! 8. 9. 10. 11.

( )! ( ) (1) (2) (3) ( ) (4) (5) (6) (7) (8) (9) (10) 1.?? ( ) 2. ( ) ( )! 3. 4.

( ) ( ) ( ) ( ) ( ) 2. 3.! ( ) ( ) 4. ( ) ( ) A A A ( ) A

(1)! (2)! (3) (4)! (5)! (6)!? (1) ( )! (2) ( ) 2! (3) ( ) (4) ( )??

1. (1) (2) (3) 2.! 3.?! 4.

5.?? (abministrutive regulation)??? 6. (1) (2) (3) (4) (5) (6) (7) 1. 2.

!!! 3. (main bank) 4. 5. (controller) 6. ( )

1. 2. (inner reserve)? 4. 5. ( ) ( ) ( )?

( / ) / ( ) / ( ) 2. 3. () 4. ( )? ( ) ( )

() ( ) (consignlent) ( )?

A B ( ) ( )?

/ / ( ) ( )( ) ( ) ( )! M M A M ( ) A A A A

A B C!?!? A A A? ( ) A! A!?!?A! A? F? F! F A F A A F A F A F F F? F! A A ( )

W 1956?? 60 5000 480 750 250 1 5? 20 9 5000 20 3

? 3 7 1973 400 150 0123 1977 6 80 140 40 40

12?? 1957 9 1958 10 11 1958 3.3 3.5% 20 ( 600 ) 10 5000 1957 2.5 1958 50 1 31 5 60 ( 1956 ) 1939 1380 1956 2870 1965 4000 1939 3.5% 50 5.5% 6.0% 3 20%1 5

10 345 1957 7 22 8 5000 40%20%( 4 29 ) 20% 10% 10% 1957 9 4 1200 6500 10 10 2757 300 20 600 700 1958 34481 1 5 1958 11 500 800 1959 10 1959 11 19 1957 1960 1.5 1 1 1958 1958 1958 7-3

??( ) 1957 0 1. 00 1. 00 0 1 0 1. 1 0 00 0 1 0 0 1 1 00 1 1.

1 1 1 0 1. 1. 1 00 00 1.. 1 1 1 1 10 1 1 1 1 00. 000 1 1 11 1 0.

(1) (2) (3) 1 10 00000 00 0

1,,, :,,? :!,,,!,,, : :,,,,,,,,,,