日本基準

Cost of finished goods sold

製品売上原価

Beginning finished goods inventory

製品期首たな卸高

Cost of products manufactured

当期製品製造原価

Purchase of finished goods

当期製品仕入高

Ending finished goods inventory

製品期末たな卸高

Finished goods transfer to other account

製品他勘定振替高

Valuation loss on finished goods

製品評価損

Valuation loss on raw materials

原材料評価損

Transfer to other account

他勘定振替高

Transfer of goods by merger

合併による商品受入高

Cost variances

原価差額

Cost of merchandise and finished goods sold

商品及び製品売上原価

Subtotal

小計

Beginning inventory of merchandise and finished goods

商品及び製品期首たな卸高

Goods transfer to other account

商品他勘定振替高

Cost of purchased merchandise and finished goods

当期商品及び製品仕入高

Valuation loss on goods

商品評価損

Ending inventory of merchandise and finished goods

商品及び製品期末たな卸高

Net

差引

Interest on general loans

一般貸付金利息

Gain on investments

投資収益