Work in process
仕掛品
JGAAP
Real estate for sale
販売用不動産
Real estate for sale in process
仕掛販売用不動産
Goods in transit
未着商品
Finished goods, by-products and scraps
製品、副産物及び作業くず
By-product
副産物
Raw materials and materials
原料及び材料
Raw materials in transit
未着原材料
Work in process and partly-finished work
仕掛品及び半成工事
Partly-finished work
半成工事