Cost of merchandise and finished goods sold

商品及び製品売上原価

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

Total purchase of goods

総仕入高

Cost of purchased goods

当期商品仕入高

Cost of goods sold

商品売上原価

Sales of goods on consignment

受託品売上高

Net sales of goods

商品売上高

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

Sales of semi-finished goods

半製品売上高

Merchandise and finished goods

商品及び製品

Finished goods

製品

Semi-finished goods

半製品

Goods in transit

未着商品

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

物品売却損

Loss on sales of goods

商品売上原価

Cost of goods sales