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Sentence analysis
8Spans
Sentence
Span Details
決算書
financial statement; statement of accountsnoun
に
direction, time, indirect object, or target markergrammar
は
topic markergrammar
含み益
unrealized profit; paper profitnoun
は
topic markergrammar
計上
include in a total; record as an expense/revenue; appropriate; booknoun, suru verb
され
passive, potential, or respect auxiliary-> されるgrammar
ない。
negative auxiliarygrammar