「事業費用」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 expenses
（訳）COS and expenses from operating activities – detail...
（訳）Operating expenses – general...
（訳）Operating expenses – transportation...
（訳）Operating expenses – land and building...
（訳）Operating expenses – railway (including tramway)...
（訳）Operating revenue and expenses – related operations...
（訳）Operating expenses – real estate management business...
（訳）Operating expenses – optical fiber electric wire lease business...
（訳）Incidental operating revenue and expenses...
（訳）Education and research and incidental operating revenue and expenses...