Finished goods, by-product and waste

製品、副産物及び作業くず

Gross profit (loss) – finished goods

製品売上総利益又は製品売上総損失（△）

Beginning inventory of merchandise and finished goods

商品及び製品期首たな卸高

Cost of purchased merchandise and finished goods

当期商品及び製品仕入高

Ending inventory of merchandise and finished goods

商品及び製品期末たな卸高

Cost of finished goods sold

製品売上原価

Beginning finished goods inventory

製品期首たな卸高

Purchase of finished goods

当期製品仕入高

Ending finished goods inventory

製品期末たな卸高

Finished goods transfer to other account

製品他勘定振替高