Transfer of goods by merger

合併による商品受入高

Cost of merchandise and finished goods sold

商品及び製品売上原価

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

Total purchase of goods

総仕入高

Cost of purchased goods

当期商品仕入高

Cost of goods sold

商品売上原価

Sales of goods on consignment

受託品売上高

Net sales of goods

商品売上高