| 総売上高 |
Gross sales |
売上高 |
Sales |
|
|
売上値引・戻り |
Sales rebates and discount |
|
|
純売上高 |
Net sales |
| 売上原価 |
Cost of sales |
期首棚卸高 |
Inventory at beginning of period |
|
|
仕入高 |
Purchases |
|
|
外注加工費 |
Processing costs paid to sub-contractors |
|
|
輸入諸掛 |
Import charges |
|
|
仕入値引き・戻し高 |
Purchase discount and returns |
|
|
期末棚卸高 |
Inventory at end of period |
|
|
売上総利益 |
Gross profit |
| 販売費および一般管理費 |
SGA (Selling and General administrative expenses) |
|
|
|
|
給料 |
Salaries |
|
|
法定福利費 |
Legal welfare |
|
|
福利厚生費 |
Welfare |
|
|
賞与 |
Bonuses |
|
|
退職金 |
Retirement allowance |
|
|
XXX引当金繰入 |
Provision for xxxx |
|
|
雑給 |
Wages |
|
|
減価償却費 |
Depreciation |
|
|
広告宣伝費 |
Advertising |
|
|
荷造運賃 |
Packing and freight |
|
|
販売手数料 |
Sales commission |
|
|
旅費交通費 |
Travel and transportation |
|
|
消耗品費 |
Supplies |
|
|
事務用品費 |
Stationary |
|
|
諸会費 |
Dues |
|
|
接待交際費 |
Entertainment |
|
|
会議費 |
Meeting |
|
|
地代家賃 |
Rent for xxx |
|
|
修繕費 |
Repairers |
|
|
通信費 |
Communication |
|
|
水道光熱費 |
Utilities |
|
|
租税公課 |
Taxes |
|
|
保険料 |
Insurance |
|
|
事務用消耗品費 |
Office supplies |
|
|
倉庫保管料 |
Storage/ Warehouse |
|
|
賃借料 |
Rent |
|
|
貸倒引当金繰入 |
Provision for allowance for bad debts |
|
|
支払手数料 |
Commission |
|
|
新聞図書費 |
Books and subscription |
|
|
研修費 |
Training |
|
|
研究費 |
Research |
|
|
雑費 |
Miscellaneous |
|
|
|
|
|
|
営業利益 |
Operating profit |
|
|
|
|
| 営業外利益 |
Non-Operating income |
受取利息 |
Interest income |
|
|
受取配当金 |
Dividends received |
|
|
雑収入 |
Miscellaneous income |
|
|
|
|
| 営業外費用 |
Non-Operating expenses |
支払利息 |
Interest expenses |
|
|
雑損失 |
Miscellaneous losses |
|
|
|
|
|
|
経常利益 |
Ordinary profit |
|
|
|
|
| 特別利益 |
Extra ordinary gains |
固定資産売却益 |
Gains on sale of fixed assets |
|
|
前期損益修正益 |
Gain from prior period adjustment |
|
|
|
|
| 特別損失 |
Extraordinary losses |
固定資産売却損 |
Loss on disposal of fixed assets |
|
|
前期損益修正損 |
Loss from prior period adjustment |
|
|
|
|
|
|
税引前当期利益 |
Income before taxes |
|
|
法人税および住民税 |
Provision for income taxes |
|
|
当期純利益（損失） |
Net income (loss) |
|
|
繰越利益剰余金期首残高 |
Unappropriated retained earnings at beginning of year |
|
|
繰越利益剰余金期末残高 |
Unappropriated retained earnings at end of period |
