Membership

会員権

Golf club membership

ゴルフ会員権

会費・寄付金

Membership expenses and donations

協会費諸会費

Association and other membership fee

会員権の売却による収入

Proceeds from sales of membership

会員権売却損益（△は益）

Loss (gain) on sales of membership

ゴルフ会員権貸倒引当金繰入額

Provision of allowance for doubtful accounts of golf club membership

会員権評価損

Loss on valuation of membership

会員権売却損

Loss on sales of membership

諸会費

Membership fee