荷造及び発送費
Packing and delivery expenses
日本基準
販売運賃
Freight-out
荷造運搬費
Packing and transportation costs
発送運賃
Freight-out
製品保証引当金繰入額
Provision for product warranties
配送費
Distribution expenses
事業宣伝費
Business advertising expenses
発送費
Shipment expenses
代理店手数料
Agent fee
のれん償却額
Amortization of goodwill
開業費償却
Amortization of business commencement expenses
開発費償却
Amortization of development expenses
支払報酬
Fee expenses
顧問料
Consulting expenses
教育研修費
Education and training expenses
研修費
Training expenses
採用費
Recruiting expenses
株式報酬費用
Share-based remuneration expenses
募集費
Offering expenses
広告宣伝費及び販売促進費
Advertising and promotion expenses
事務委託費
Administrative outsourcing expenses