Merchandise

商品

流通事業収入

Revenue – merchandise

商品売上総利益又は商品売上総損失（△）

Gross profit (loss) – merchandise

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

商品期首たな卸高

Beginning merchandise inventory

商品期末たな卸高

Ending merchandise inventory

商品及び製品売上高

Net sales of merchandise and finished goods