「営業原価」は日本基準の財務諸表で広く一般的に用いられる勘定科目名です。
Operating costs
(訳)Electronically recorded obligations – operating...
(訳)Net operating revenue...
(訳)Operating expenses – railway...
(訳)Operating profit – incidental businesses...
(訳)Operating profit (loss) – railway (including tramway)...
(訳)Non-current assets retirement costs...
(訳)Operating revenue – gas supply business...
(訳)Incidental business operating expenses...
(訳)Increase (decrease) by other operating activities...
(訳)Receipts from for-profit operating revenue...