Bad debts expenses

貸倒損失

Personnel expenses

人件費

Salaries and allowances and welfare expenses

給料手当及び福利費

Retirement benefit expenses

退職給付費用

Research and development expenses

研究開発費

Rent expenses on real estate

不動産賃借料

Welfare expenses

福利厚生費

Sample expenses

見本費

Delivery examination expenses

納入試験費

Communication expenses

通信費