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損益計算書  Profit and Loss (P/L)
(1)Net sales
(1)売上
(2)Cost of sales
(2)売上原価
Gross profit
売上総利益
(3)Selling ,general and administrative expenses
(3)販売費及び一般管理費
1.Advertisement expenses
1.広告宣伝費
2.Sales promotion expenses
2.販売促進費
3.Directors`remuneration
3.役員報酬
4.Wages and allowances
4.給料
5.Welfare expenses
5.福利厚生費
6.Retirement benefit expenses
6.退職金
7.Heat,light and water expenses
7.水道光熱費
8.Office supplies expenses
8.消耗品費
9.Rent expenses
9.建物賃借料
10.Lease charges paid
10.支払リース料
11.Depreciation and amortization
11.減価償却費及びその他の償却費
12.Others
12.その他
Operating income
営業利益
(4)Non-operating income
(4)営業外収益
1.Interest income
1.受取利息
2.Dividend income
2.受取配当金
3.Sponsorships received
3.受取後援
4.Rentals received
4.受取家賃
5.Others
5.その他
(5)Non-operating expenses
(5)営業外費用
1.Interest paid
1.支払利息
2.Bond interest
2.社債利息
3.New share issuance expenses
3.新株発行費
4.Amortization of bond issuance expenses
4.社債発行費償却額
5.Others
5.その他
Ordinary income
経常利益
(6)Extraordinary losses
(6)特別損失
1.Losses in valuation of investment in securities
1.有価証券売却損
2.Losses on sale of fixed assets
2.固定資産売却損
3.Loss on disposal of fixed assets
3.固定資産除却損
4.Losses on cancellation of lease contract
4.リース契約解約損
5.Losses on valuation of membership right
5.会員権評価損
6.Losses on cancellation of lease contract of buildings
6.建物リース契約解約損
Net income before income tax
税引き前純利益
Income, inhabitant and business taxes
法人税等(住民税、事業税)
Adjustments for income and other taxes
法人税等調整額
Net income
当期純利益
Profit brought forward
前期繰越利益
Undisposed retained earnings at end of term
当期未処分利益