物品売却損

Loss on sales of goods

商品売上原価

Cost of goods sales

物品販売業収入

Revenue – goods sales

商品売上高

Goods sales

その他の商品売買損益

Other net gain on goods trading

原材料又は商品の仕入れによる支出

Payments for raw materials and goods

商品廃棄損

Loss on abandonment of goods

商品評価損

Loss on valuation of goods

物品売却益

Gain on sales of goods

製品売上総利益又は製品売上総損失（△）

Gross profit (loss) – finished goods