「商品及び製品売上原価」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。
Cost of merchandise and finished goods sold
（訳）Cost of purchased merchandise and finished goods...
（訳）Net sales of merchandise and finished goods...
（訳）Cost of finished goods sold...
（訳）Beginning inventory of merchandise and finished goods...
（訳）Ending inventory of merchandise and finished goods...
（訳）Merchandise and finished goods...
（訳）Net sales of finished goods...
（訳）Purchase of finished goods...
（訳）Operating expenses and cost of sales of transportation...
（訳）Cost of installation work and appliances sales...
タグ：and, Cost, finished, goods, Merchandise, of, sold