Operating expenses - Eigyohyohyo

Japanese: 営業費用 - えいぎょうひよう
Operating expenses - Eigyohyohyo
Cost of sales is the cost of goods sold that is generated by a company.

Source: The Selected Edition of the Japanese Language Dictionary About the Selected Edition of the Japanese Language Dictionary Information

Japanese:
〘名〙 毎期、経常的・反復的に企業内で発生する費用。売上原価と販売費・一般管理費とからなる。

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