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: 
    <%# 特別利益に関する科目 %>
    <% @sum[HyaccConstants::ACCOUNT_CODE_EXTRAORDINARY_PROFIT][:account].children.each do |child| %>
      <%= render 'line_pl_monthly', :account_code=>child.code %>
    <% end %>
  
    <%# 特別利益 %>
    <%= render 'line_pl_monthly', :account_code=>HyaccConstants::ACCOUNT_CODE_EXTRAORDINARY_PROFIT %>
  
    <%# 特別費用に関する科目 %>
    <% @sum[HyaccConstants::ACCOUNT_CODE_EXTRAORDINARY_EXPENSE][:account].children.each do |child| %>
  
negative.code: 
    <%# 販売費および一般管理費に関する科目 %>
    <% @sum[HyaccConstants::ACCOUNT_CODE_SALES_AND_GENERAL_ADMINISTRATIVE_EXPENSE][:account].children.each do |child| %>
      <%= render 'line_pl_monthly', :account_code => child.code %>
    <% end %>
  
    <%# 販売費および一般管理費 %>
    <%= render 'line_pl_monthly', :account_code => ACCOUNT_CODE_SALES_AND_GENERAL_ADMINISTRATIVE_EXPENSE, :style=>'font-weight: bold;' %>
  
    <%# 営業利益 %>
    <tr id="operatingIncome" style="font-weight: bold;">
  