荷造費
Packing expenses
JGAAP
運搬費
Transportation costs
販売費及び一般管理費
Selling, general and administrative expenses
見本費
Sample expenses
工事売上原価
Cost of construction sales
ソフトウエア開発売上原価
Cost of sales of software development
情報サービス売上原価
Cost of sales of information service
保守売上原価
Cost of sales of maintenance service
受託品売上原価
Cost of sales of goods on consignment
買付品売上原価
Cost of indent sales