受託品売上原価

Cost of sales of goods on consignment

当期製品仕入高

Purchase of finished goods

製品期末たな卸高

Ending finished goods inventory

製品他勘定振替高

Finished goods transfer to other account

製品評価損

Valuation loss on finished goods

合併による商品受入高

Transfer of goods by merger

商品及び製品売上原価

Cost of merchandise and finished goods sold

商品及び製品期首たな卸高

Beginning inventory of merchandise and finished goods

当期商品及び製品仕入高

Cost of purchased merchandise and finished goods

商品及び製品期末たな卸高

Ending inventory of merchandise and finished goods