損 益 計 算 書 (Income Statement)
| 売上高 | Sales |
| 売上高 | Sales |
| 売上原価 | Cost of goods sold |
| 期首商品棚卸高 | Beginning merchandise inventory |
| 当期商品仕入高 | Purchases |
| 期末商品卸高 | Ending merchandise inventory |
| 販売費及び一般管理費 | Selling, general and administrative expenses |
| 給料 | Salaries expense |
| 役員報酬 | Bonus to directors |
| 賞与手当 | Bonus expense |
| 旅費 | Travel expense |
| 退職金 | Retirement allowance |
| 通信費 | Communication expense |
| 運賃 | Freight expense |
| 通勤交通費 | Commutation expense |
| 法定福利費 | Legal welfare expenxe |
| 福利厚生費 | Welfare expense |
| 水道光熱費 | Utilities expense |
| 広告宣伝費 | Advertising expense |
| 接待交際費 | Entertainment expense |
| 減価償却費 | Depreciation expense |
| 事務用品費 | Stationery expense |
| 新聞図書費 | Books and subscription expense |
| 修繕費 | Repair and maintenance expense |
| 租税公課 | Sundry taxes expense |
| 事務消耗品費 | Office supplies expense |
| リース料 | Lease expense |
| 保険料 | Insurance expense |
| 諸会費 | Membership expense |
| 支払手数料 | Commissions expense |
| 地代家賃 | Office rent expense |
| 寄付金 | Donation expnese |
| 貸倒引当金繰入 | Provision for bad debt |
| 貸倒損失 | Bad debt expense |
| 会議費 | Meeting expense |
| 雑費 | Miscellaneous expenses |
| 営業外収益 | Non-operating income |
| 受取利息 | Interest income |
| 為替差益 | Gain on foreign exchange |
| 雑収入 | Miscellaneous income |
| 営業外費用 | Non-operating expenses |
| 支払利息割引料 | Interest expense |
| 為替差損 | Loss on foreign exchange |
| 雑損失 | Miscellaneous loss |
| 特別利益 | Extraordinary profits |
| 前期損益修正益 | Profits from prior period adjustments |
| 固定資産売却益 | Gain on sale of fixed assets |
| 特別損失 | Extraordinary loss |
| 前期損益修正損 | Loss from 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 |
| 法人税、住民税及び事業税 | Corporation tax, residential tax and business tax |
| 当期純利益 | Net income for the period |
| 前期繰越利益 | Retained earnings at the beginning of period |
| 当期未処分利益 | Unappropriated retained earnings at the end of period |