「開設費」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。
School establishment expenses
（訳）Welfare expenses...
（訳）COS and expenses from operating activities – detail...
（訳）Delivery examination expenses...
（訳）Fee expenses...
（訳）Interest expenses and loss on sales of notes receivable –...
（訳）Operating expenses – general...
（訳）Operating expenses – transportation...
（訳）Operating expenses – railway (including tramway)...
（訳）Operating revenue and expenses – related operations...
（訳）Education and research expenses...
タグ：establishment, expenses, School