日本基準

Salaries and bonuses

給料及び賞与

Retirement benefit expenses

退職給付費用

Provision for bonuses

賞与引当金繰入額

Provision for bonuses for directors (and other officers)

役員賞与引当金繰入額

Provision for retirement benefits for directors (and other officers)

役員退職慰労引当金繰入額

Provision of allowance for doubtful accounts

貸倒引当金繰入額

Bad debts expenses

貸倒損失

Salaries, allowances and bonuses

給料手当及び賞与

Salaries and allowances and welfare expenses

給料手当及び福利費

Salaries and wages

給料及び賃金

Bonuses and allowance

賞与及び手当

Employees’ salaries

従業員給料

Bonuses

賞与

Insurance expenses

保険料

Welfare expenses

福利厚生費

Rent expenses on real estate

不動産賃借料

Remuneration for directors (and other officers)

役員報酬

Communication expenses

通信費

Taxes and dues

租税公課

Supplies expenses

消耗品費

Repair expenses

修繕費