| 売上原価 - Cost of sales - |
 |
| 期首商品棚卸 |
Beginning goods inventory |
|
| 当期商品仕入高 |
Cost of purchased goods |
|
| 期末商品卸高 |
Ending goods inventory |
|
| 売上総利益 - Gross profit - |
販売費及び一般管理費
- Selling, general and administrative expenses - |
|
| 役員報酬 |
Directors' remuneration |
|
| 給料 |
Salaries |
|
| 賞与 |
Bonus |
|
| 法定福利費 |
Legal Welfare |
|
| 通勤交通費 |
Commutation allowance |
|
| 退職給付費用 |
Retirement benefit expenses |
|
| 租税公課 |
Sundry taxes |
|
| 減価償却費 |
Depreciation |
|
| 広告宣伝費 |
Advertising expenses |
|
| 通信費 |
Communications |
|
| 事務消耗品費 |
Office supplies |
|
| 器具備品費 |
Equipment not capitalized |
|
| 修繕費 |
Repair and maintenance |
|
| 地代家賃 |
Office rent |
|
| 保険料 |
Insurance |
|
| 支払手数料 |
Commissions |
|
| 貸倒引当金繰入 |
Provision for bad debt |
|
| 貸倒損失 |
Bad debt expense |
|
| 雑費 |
Miscellaneous expenses |
|
| 営業利益 - Operating income - |
|
| 営業外収益 - Non-operating income - |
|
| 受取利息 |
Interest income |
|
| 受取配当金 |
Dividend income |
|
| 為替差益 |
Exchange gain |
|
| 雑収入 |
Miscellaneous income |
|
| 営業外費用 - Non-operating expenses - |
|
| 受取利息 |
Interest income |
|
| 支払利息 |
Interest expense |
|
| 社債利息 |
Interest on bonds |
|
| 為替差損 |
Exchange loss |
|
| 雑損失 |
Miscellaneous loss |
|
| 経常利益 - Ordinary income - |
| 特別利益 - Special gains - |
|
| 前期損益修正益 |
Prior period adjustments |
|
| 固定資産売却益 |
Gain on sale of fixed assets |
|
| 貸倒引当金戻入 |
Gain on reversal of allowance for uncollectible accounts |
|
| 特別損失 - Special losses - |
|
| 前期損益修正損 |
Prior period adjustments |
|
| 固定資産売却損 |
Loss on sale of fixed assets |
|
| 固定資産除却損 |
Loss on retirement of fixed assets |
|
| 税引前当期純利益
- Income before income taxes - |
|
法人税、住民税
及び事業税 |
Corporate,inhabitants' and enterprise taxes |
|
| 法人税等調整額 |
Income taxes-deferred |
|
| 当期純利益 - Net income - |
|
