売上総利益の英語

医薬品卸売業の経営状況については、売上高の伸張に対し、薬剤費抑制策や薬価防衛策としての高仕切価策等が要因となり、売上総利益率は減少傾向にある。また、販売費及び一般管理費（販管費）率の圧縮という努力にもかかわらず、営業利益率は 1999年度以降１％以下で推移している。例文帳に追加

Looking at the management status of the drug wholesalers, in spite of the expansion of sales amount, the gross profit margin tends to decrease due to the government’s drug expenditure-containing policies and the pharmaceutical company’s high settlement price policy to keep the NHI drug price. In spite of the efforts of decreasing the distribution cost and general management cost (distribution and management cost), the operating profit margin has changed less than 1% since 1999. - 厚生労働省

（注１）連結総資産、連結売上高、連結税引前利益などは、評価対象年度の実績値のみならず、それぞれの過去の一定期間における実績値の平均を含むことに留意する。例文帳に追加

(Note 1) Keep in mind that in addition to actual values of consolidated total assets consolidated sales, consolidated income before income taxes and minority interests, etc. of the fiscal year being assessed, average actual values for a certain period of history shall also be included.発音を聞く  - 金融庁

2000年以降、主要な鉱物資源関連企業の合併・買収は活発化しており、売上・利益・時価総額のすべてにおいて、世界の資源開発企業の規模は、我が国の資源関連企業の規模を大きく上回っている（第3-2-12図、第3-2-13図）。例文帳に追加

Since 2000, mergers and acquisitions between the main mining companies has pushed the scale of these companies in terms of sales, profits, and market capitalization well above Japan's own mining companies (see Figure 3-2-12 and 3-2-13). - 経済産業省

具体的な収支・財務状況改善の要因としては「経常利益が増加した」ことを挙げる企業が71.3％と最も多く、続いて「売上が増加した」61.0％、「借入総額が減少した」48.7％、「自己資本比率が改善した」47.2％と続いている（第1-3-3図）。例文帳に追加

The commonest specific reason given for an improvement in revenue/expenditure and financial status, chosen by 71.3% of enterprises, was “ordinary profit increased,” followed by “sales increased” (61.0%), “overall borrowing decreased” (48.7%), and “equity ratio improved” (47.2%) (Fig. 1-3-3).発音を聞く  - 経済産業省

第1節では、研究開発を積極的に行っている中小企業は、売上高営業利益率が高い傾向にあることを示したが、こうした結果も総合すると、研究開発等を通じ、保有特許の対象である独自の技術や製品を開発した中小企業は、利益率が高い傾向にあり、また、海外特許を含めた特許制度が、中小企業の知的財産の侵害を防ぎ、中小企業の利益率の維持に寄与している可能性も示唆していると考えられる。例文帳に追加

Section 1 showed that SMEs that aggressively engage in research and development tend to have a high ratio of operating profit to net sales. This information seems to indicate that SMEs that carry out research and development to produce their own original, patentable technology or products tend to enjoy high profit margins, and that the patent system, including overseas patents, protects the intellectual property rights of SMEs from infringement and appears to contribute to maintaining their profit margins. - 経済産業省

１０　法第六十八条の八十八第六項第一号に規定する売上総利益率又はこれに準ずる割合として政令で定める割合は、同号に規定する同種の事業を営む法人で事業規模その他の事業の内容が類似するものの同号の国外関連取引が行われた日を含む事業年度又はこれに準ずる期間内の当該事業に係る売上総利益の額（当該事業年度又はこれに準ずる期間内の棚卸資産の販売による収入金額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、当該事業に係る収入金額の合計額。以下この項において「総収入金額」という。）から当該棚卸資産の原価の額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、これに準ずる原価の額又は費用の額の合計額。以下この項において「総原価の額」という。）を控除した金額をいう。）の総収入金額又は総原価の額に対する割合とする。例文帳に追加

(10) The gross profit margin prescribed in Article 68-88(6)(i) of the Act or any other ratio specified by a Cabinet Order as a ratio equivalent thereto shall be the ratio of the amount of gross profits gained by a corporation which is engaged in the same type of business and whose size and other details are similar as prescribed in the said item through the said business for a business year including the day on which a foreign affiliated transaction set forth in the said item was conducted or for any other period equivalent thereto (such amount of gross profits shall mean the amount obtained by deducting the sum of the costs of inventory assets for the relevant business year or any other period equivalent thereto (where the said business is other than that pertaining to the sale of inventory assets, the sum of equivalent costs or expenses; hereinafter referred to as the "amount of gross costs" in this paragraph) from the total revenue arising from the sale of the said inventory assets (where the said business is other than that pertaining to the sale of inventory assets, the total revenue pertaining to the said business; hereinafter referred to as the "amount of gross revenue" in this paragraph)) against the amount of gross revenue or gross costs.発音を聞く  - 日本法令外国語訳データベースシステム

一　当該法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。）例文帳に追加

(i) The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin発音を聞く  - 日本法令外国語訳データベースシステム

一　当該連結法人の当該国外関連取引に係る事業と同種の事業を営む法人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号イに掲げる方法（同項第一号イに掲げる方法と同等の方法を除く。）例文帳に追加

(i) The method listed in paragraph (2)(i)(b) or (c) or the method listed in paragraph (2)(ii)(a) (excluding the method equivalent to the method listed in paragraph (2)(i)(a)), which is applied based on the gross profit margin gained by another corporation from its business on condition that such other corporation's business is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, and that the size and other details are similar between the two businesses, or any other ratio specified by a Cabinet Order as a ratio equivalent to the gross profit margin発音を聞く  - 日本法令外国語訳データベースシステム