'手当' is an account name commonly used in Financial Statements based on JGAAP.
Allowance
Translation: Purchase allowance and returns...
Translation: Reversal of allowance for investment loss...
Translation: Provision of allowance for investment loss...
Translation: Provision of allowance for doubtful accounts of golf club membership...
Translation: Provision of reserve for retirement allowance...
Translation: Provision of reserve for retirement allowance for directors (and other...
Translation: Reversal of reserve for retirement allowance for directors (and other...
Translation: Increase (decrease) in allowance for doubtful accounts...
Translation: Reversal of allowance for loan losses...
Translation: Increase (decrease) in allowance for loan losses...
タグ：Allowance