物品販売業収入

Revenue – goods sales

商品売上高

Goods sales

その他の商品売買損益

Other net gain on goods trading

原材料又は商品の仕入れによる支出

Payments for raw materials and goods

商品廃棄損

Loss on abandonment of goods

商品評価損

Loss on valuation of goods

物品売却益

Gain on sales of goods

製品売上総利益又は製品売上総損失（△）

Gross profit (loss) – finished goods

受託品売上原価

Cost of sales of goods on consignment

当期製品仕入高

Purchase of finished goods

製品期末たな卸高

Ending finished goods inventory

製品他勘定振替高

Finished goods transfer to other account

製品評価損

Valuation loss on finished goods

合併による商品受入高

Transfer of goods by merger

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

商品他勘定振替高

Goods transfer to other account

製品売上原価

Cost of finished goods sold

製品期首たな卸高

Beginning finished goods inventory