Salaries and wages
給料及び賃金
Salaries and allowances and welfare expenses
給料手当及び福利費
Salaries, allowances and bonuses
給料手当及び賞与
Bad debts expenses
貸倒損失
Provision of allowance for doubtful accounts
貸倒引当金繰入額
Provision for retirement benefits for directors (and other officers)
役員退職慰労引当金繰入額
Provision for bonuses for directors (and other officers)
役員賞与引当金繰入額
Provision for bonuses
賞与引当金繰入額
Retirement benefit expenses
退職給付費用
Salaries and bonuses
給料及び賞与
Personnel expenses
人件費
Research and development expenses
研究開発費
Rent expenses on real estate
不動産賃借料
Insurance expenses
保険料
Heating and lighting expenses
光熱費
Transportation expenses
交通費
Travel expenses
旅費
Entertainment expenses
交際費
Allowance
手当
Wages
賃金
Delivery examination expenses
納入試験費