給料手当及び賞与

Salaries, allowances and bonuses

給料手当及び福利費

Salaries and allowances and welfare expenses

給料及び賃金

Salaries and wages

賞与及び手当

Bonuses and allowance

従業員給料及び賞与

Employees’ salaries and bonuses

研究開発費

Research and development expenses

従業員給料及び手当

Employees’ salaries and allowances

光熱費

Heating and lighting expenses

租税公課

Taxes and dues

役員退職慰労引当金繰入額

Provision for retirement benefits for directors (and other officers)

役員賞与引当金繰入額

Provision for bonuses for directors (and other officers)

役員報酬

Remuneration for directors (and other officers)

販売費及び一般管理費

Selling, general and administrative expenses

維持運転費

Maintenance and operating expenses

商品及び製品売上原価

Cost of merchandise and finished goods sold

商品及び製品期首たな卸高

Beginning inventory of merchandise and finished goods

当期商品及び製品仕入高

Cost of purchased merchandise and finished goods

商品及び製品期末たな卸高

Ending inventory of merchandise and finished goods

仕入値引及び戻し高

Purchase allowance and returns

営業活動による費用・売上原価

COS and expenses from operating activities

営業活動による費用・売上原価の内訳

COS and expenses from operating activities – detail