'小計' is an account name commonly used in Financial Statements based on JGAAP.
Subtotal
Translation: Training expenses...
Translation: Medical expenses...
Translation: Gross profit (loss) – merchandise...
Translation: Outsourcing service income...
Translation: Gain on sales of scraps...
Translation: Provision of reserve for special disaster...
Translation: Product sales...
Translation: Operating accounts receivable...
Translation: Cancellation of treasury preferred shares...
Translation: Loss on disposal of supplies...
タグ：Subtotal