Finished goods, by-product and waste

製品、副産物及び作業くず

Gross profit (loss) – finished goods

製品売上総利益又は製品売上総損失（△）

Beginning inventory of merchandise and finished goods

商品及び製品期首たな卸高

Cost of purchased merchandise and finished goods

当期商品及び製品仕入高

Ending inventory of merchandise and finished goods

商品及び製品期末たな卸高

Cost of finished goods sold

製品売上原価

Beginning finished goods inventory

製品期首たな卸高

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

Cost of merchandise and finished goods sold

商品及び製品売上原価

Net sales of finished goods

製品売上高

Net sales of merchandise and finished goods

商品及び製品売上高

Merchandise and finished goods

商品及び製品

Finished goods

製品

Finished goods, by-products and scraps

製品、副産物及び作業くず

Decrease (increase) in finished goods and work in process

製品及び仕掛品増減額 （△は増加）

製品、副産物及び作業くず

Finished goods, by-product and waste

製品売上総利益又は製品売上総損失（△）

Gross profit (loss) – finished goods

当期商品及び製品仕入高

Cost of purchased merchandise and finished goods