anchor.diff:    
     <%# 営業外収益に関する科目 %>
     <% @sum[HyaccConstants::ACCOUNT_CODE_NON_OPERATING_PROFIT][:account].children.each do |child| %>
  -    <%= render 'line_pl_monthly', :account_code=>child.code %>
  +    <%= render 'line_pl_monthly', :account_code => child.code %>
     <% end %>
   
     <%# 営業外収益 %>
  -  <%= render 'line_pl_monthly', :account_code=>HyaccConstants::ACCOUNT_CODE_NON_OPERATING_PROFIT %>
  +  <%= render 'line_pl_monthly', :account_code => ACCOUNT_CODE_NON_OPERATING_PROFIT %>
   
     <%# 営業外費用に関する科目 %>
     <% @sum[HyaccConstants::ACCOUNT_CODE_NON_OPERATING_EXPENSE][:account].children.each do |child| %>
  -    <%= render 'line_pl_monthly', :account_code=>child.code %>
  +    <%= render 'line_pl_monthly', :account_code => child.code %>
     <% end %>
   
     <%# 営業外費用 %>
  -  <%= render 'line_pl_monthly', :account_code=>HyaccConstants::ACCOUNT_CODE_NON_OPERATING_EXPENSE %>
  +  <%= render 'line_pl_monthly', :account_code => ACCOUNT_CODE_NON_OPERATING_EXPENSE %>
   
     <%# 経常利益 %>
     <tr id="ordinaryIncome" style="font-weight: bold;">
  
positive.code:   <% end %>
  
    <%# 特別費用 %>
    <%= render 'line_pl_monthly', :account_code=>HyaccConstants::ACCOUNT_CODE_EXTRAORDINARY_EXPENSE %>
  
    <%# 税引前当期利益 %>
    <tr id="pretaxProfit" style="font-weight: bold;">
  
negative.code:   </tr>
  
    <%# 売上高 %>
    <%= render 'line_pl_monthly', :account_code => ACCOUNT_CODE_SALE, :style=>'font-weight: bold;' %>
      
    <%# 売上原価 %>
    <%= render 'line_pl_monthly', :account_code => ACCOUNT_CODE_COST_OF_SALES %>
    
    <%# 売上総利益 %>
    <tr id="grossProfit" style="font-weight: bold;">
  