English

Valuation loss on raw materials

原材料評価損

Transfer to other account

他勘定振替高

Transfer of goods by merger

合併による商品受入高

Cost variances

原価差額

Cost of merchandise and finished goods sold

商品及び製品売上原価

Subtotal

小計

Beginning inventory of merchandise and finished goods

商品及び製品期首たな卸高

Goods transfer to other account

商品他勘定振替高

Cost of purchased merchandise and finished goods

当期商品及び製品仕入高

Valuation loss on goods

商品評価損