給料手当及び賞与
Salaries, allowances and bonuses
JGAAP
給料手当及び福利費
Salaries and allowances and welfare expenses
給料及び賃金
Salaries and wages
賞与及び手当
Bonuses and allowance
従業員給料
Employees’ salaries
従業員賞与
Employees’ bonuses
従業員給料及び賞与
Employees’ salaries and bonuses
不動産賃借料
Rent expenses on real estate
賞与引当金繰入額
Provision for bonuses
役員退職慰労引当金繰入額
Provision for retirement benefits for directors (and other officers)