Cost of sales and selling, general and administrative expenses

売上原価、販売費及び一般管理費

Components of cost of sales

売上原価の内訳

Advertising and sales promotion expenses

広告宣伝費及び販売促進費

Sales promotion expenses

販売促進費

Sales commissions

販売手数料

Intersegment sales

セグメント間の売上高

Sales to external customers

外部顧客への売上高

売為替

Sales – foreign exchange

先物取引売勘定

Sales account of futures markets

信用売証券

Sales securities for margin trading