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  <text x="380" y="34" text-anchor="middle" font-size="15" font-weight="700" fill="#1E293B">工業簿記とは——商業簿記との違いと原価計算の全体像</text>

  <!-- Top comparison: 商業 vs 工業 -->
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  <text x="195" y="70" text-anchor="middle" font-size="12" font-weight="700" fill="#fff">商業簿記（小売・卸売業）</text>
  <text x="195" y="100" text-anchor="middle" font-size="12" fill="#374151">仕入れる → そのまま売る</text>
  <text x="195" y="118" text-anchor="middle" font-size="11" fill="#64748B">【勘定】仕入 → 商品 → 売上原価</text>
  <text x="195" y="136" text-anchor="middle" font-size="11" fill="#64748B">仕訳帳・総勘定元帳 中心</text>
  <text x="195" y="158" text-anchor="middle" font-size="10.5" fill="#94A3B8">商品を「作る」プロセスは記録しない</text>

  <text x="380" y="118" text-anchor="middle" font-size="22" fill="#E2E8F0">→</text>

  <rect x="400" y="52" width="330" height="130" rx="10" fill="#EFF6FF" stroke="#93C5FD" stroke-width="2"/>
  <rect x="400" y="52" width="330" height="30" rx="10" fill="#3B82F6"/>
  <rect x="400" y="72" width="330" height="10" fill="#3B82F6"/>
  <text x="565" y="70" text-anchor="middle" font-size="12" font-weight="700" fill="#fff">工業簿記（製造業）</text>
  <text x="565" y="100" text-anchor="middle" font-size="12" fill="#374151">材料を買う → 加工する → 製品を売る</text>
  <text x="565" y="118" text-anchor="middle" font-size="11" fill="#1E40AF">【勘定】材料→仕掛品→製品→売上原価</text>
  <text x="565" y="136" text-anchor="middle" font-size="11" fill="#1E40AF">原価計算を組み合わせて記録する</text>
  <text x="565" y="158" text-anchor="middle" font-size="10.5" fill="#1D4ED8">「1個いくらで作れたか」を計算できる</text>

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  <text x="380" y="108" text-anchor="middle" font-size="11" fill="#374151">VS</text>

  <!-- Bottom: 工業簿記の全体フロー -->
  <text x="380" y="208" text-anchor="middle" font-size="12" font-weight="700" fill="#374151">工業簿記の製造原価フロー</text>

  <!-- 3 原価要素 -->
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  <text x="80" y="240" text-anchor="middle" font-size="10.5" font-weight="700" fill="#713F12">材料費</text>
  <text x="80" y="256" text-anchor="middle" font-size="9.5" fill="#374151">直接材料費</text>
  <text x="80" y="268" text-anchor="middle" font-size="9.5" fill="#374151">間接材料費</text>

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  <text x="80" y="294" text-anchor="middle" font-size="10.5" font-weight="700" fill="#5B21B6">労務費</text>
  <text x="80" y="308" text-anchor="middle" font-size="9.5" fill="#374151">賃金・給与等</text>

  <rect x="30" y="320" width="100" height="36" rx="8" fill="#DCFCE7" stroke="#86EFAC" stroke-width="1.5"/>
  <text x="80" y="340" text-anchor="middle" font-size="10.5" font-weight="700" fill="#166534">経　費</text>
  <text x="80" y="354" text-anchor="middle" font-size="9.5" fill="#374151">電力料・外注等</text>

  <!-- 製造間接費 -->
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  <text x="250" y="300" text-anchor="middle" font-size="10.5" font-weight="700" fill="#DC2626">製造間接費</text>
  <text x="250" y="316" text-anchor="middle" font-size="9.5" fill="#374151">間接費を集めて</text>
  <text x="250" y="330" text-anchor="middle" font-size="9.5" fill="#374151">配賦基準で按分</text>
  <text x="250" y="346" text-anchor="middle" font-size="9" fill="#64748B">↓ 予定配賦率×時間</text>

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  <line x1="320" y1="316" x2="308" y2="316" stroke="#EF4444" stroke-width="1.5"/>

  <!-- 仕掛品 -->
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  <text x="390" y="252" text-anchor="middle" font-size="11" font-weight="700" fill="#1E40AF">仕 掛 品</text>
  <text x="390" y="270" text-anchor="middle" font-size="9.5" fill="#374151">直接材料費</text>
  <text x="390" y="284" text-anchor="middle" font-size="9.5" fill="#374151">＋ 直接労務費</text>
  <text x="390" y="298" text-anchor="middle" font-size="9.5" fill="#374151">＋ 直接経費</text>
  <text x="390" y="312" text-anchor="middle" font-size="9.5" fill="#374151">＋ 製造間接費配賦</text>
  <text x="390" y="330" text-anchor="middle" font-size="9" fill="#64748B">製造中の半製品</text>
  <text x="390" y="344" text-anchor="middle" font-size="9" fill="#64748B">完成→製品へ</text>

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  <!-- 製品 -->
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  <text x="540" y="252" text-anchor="middle" font-size="11" font-weight="700" fill="#166534">製　品</text>
  <text x="540" y="272" text-anchor="middle" font-size="9.5" fill="#374151">完成した製品</text>
  <text x="540" y="288" text-anchor="middle" font-size="9.5" fill="#374151">（在庫として保管）</text>
  <text x="540" y="320" text-anchor="middle" font-size="9.5" fill="#374151">販売されると</text>
  <text x="540" y="336" text-anchor="middle" font-size="9.5" fill="#374151">売上原価へ</text>

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  <!-- 売上原価 -->
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  <text x="680" y="252" text-anchor="middle" font-size="11" font-weight="700" fill="#DC2626">売上原価</text>
  <text x="680" y="272" text-anchor="middle" font-size="9.5" fill="#374151">販売済みの</text>
  <text x="680" y="286" text-anchor="middle" font-size="9.5" fill="#374151">製品原価</text>
  <text x="680" y="310" text-anchor="middle" font-size="9.5" fill="#374151">→ P/Lへ</text>

  <!-- Bottom note -->
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  <text x="380" y="383" text-anchor="middle" font-size="10.5" fill="#475569">💡 工業簿記の核心は「材料→加工→製品→販売」の流れを勘定で正確に追うこと。第4問（仕訳）・第5問（原価計算）に直結する基礎知識。</text>
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