'賞与及び手当' is an account name commonly used in Financial Statements based on JGAAP.
Bonuses and allowance
Translation: Salaries and bonuses...
Translation: Reserve for retirement allowance for directors (and other officers)...
Translation: Sales allowance and returns...
Translation: Purchase allowance and returns...
Translation: Provision for bonuses for directors (and other officers)...
Translation: Employees’ salaries and bonuses...
Translation: Provision of reserve for retirement allowance for directors (and other...
Translation: Reversal of reserve for retirement allowance for directors (and other...
Translation: Employees’ salaries, allowances and bonuses...
Translation: 賞与及び手当...
タグ：Allowance, and, Bonuses