Gross profit (loss) – finished goods

製品売上総利益又は製品売上総損失（△）

Cost of sales of goods on consignment

受託品売上原価

Goods transfer to other account

商品他勘定振替高

Valuation loss on goods

商品評価損

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

Valuation loss on finished goods

製品評価損