Beginning inventory of merchandise and finished goods
商品及び製品期首たな卸高
Cost of merchandise and finished goods sold
商品及び製品売上原価
Cost variances
原価差額
Transfer of goods by merger
合併による商品受入高
Transfer to other account
他勘定振替高
Valuation loss on raw materials
原材料評価損
Valuation loss on finished goods
製品評価損
Finished goods transfer to other account
製品他勘定振替高
Ending finished goods inventory
製品期末たな卸高
Purchase of finished goods
当期製品仕入高