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Sentence
Span Details
為替差損益
foreign exchange gain or lossnoun
は、
topic markergrammar
決算
settlement of accounts; financial results; closing the booksnoun, no-adjective, suru verb
時
o'clock; hour; time of ...; when ...; during ...suffix, no-adjective
に
direction, time, indirect object, or target markergrammar
計上
include in a total; record as an expense/revenue; appropriate; booknoun, suru verb
される。
passive, potential, or respect auxiliarygrammar