Provision of allowance for doubtful accounts
貸倒引当金繰入額
JGAAP
Bad debts expenses
貸倒損失
Salaries, allowances and bonuses
給料手当及び賞与
Salaries and allowances and welfare expenses
給料手当及び福利費
Salaries and wages
給料及び賃金
Bonuses and allowance
賞与及び手当
Employees’ salaries
従業員給料
Bonuses
賞与
Insurance expenses
保険料
Welfare expenses
福利厚生費