Finished goods, by-product and waste

製品、副産物及び作業くず

Loss on sales of goods

物品売却損

Revenue – goods sales

物品販売業収入

Goods sales

商品売上高

Cost of goods sales

商品売上原価

Other net gain on goods trading

その他の商品売買損益

Payments for raw materials and goods

原材料又は商品の仕入れによる支出

Loss on valuation of goods

商品評価損

Loss on abandonment of goods

商品廃棄損

Gain on sales of goods

物品売却益

Gross profit (loss) – finished goods

製品売上総利益又は製品売上総損失（△）

Cost of sales of goods on consignment

受託品売上原価

Goods transfer to other account

商品他勘定振替高

Valuation loss on goods

商品評価損

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

Transfer of goods by merger

合併による商品受入高