「資金原価及び支払利息」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。
Capital costs and interest expenses
（訳）Interest expenses on borrowings and bonds...
（訳）Interest expenses and loss on sales of notes receivable –...
（訳）Interest and discounts expenses...
（訳）COS and expenses from operating activities – detail...
（訳）Interest on loans and discounts...
（訳）Operating expenses – land and building...
（訳）Heating, lighting and supplies expenses...
（訳）Operating revenue and expenses – related operations...
（訳）Education and research and incidental operating expenses...
タグ：and, capital, costs, expenses, interest