販売費及び一般管理費販売費の英語

（２）　当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額例文帳に追加

2. The amount of the selling expenses and general administrative expenses needed for the sale of the said inventory assets for a foreign affiliated transaction発音を聞く  - 日本法令外国語訳データベースシステム

ロ　当該事業者の属する事業分野における事業者の標準的な販売費及び一般管理費に比し著しく過大と認められる販売費及び一般管理費を支出していること。例文帳に追加

(b) That the said entrepreneur has expended selling and general administrative expenses which are considered to be far exceeding the standard selling and general administrative expenses for the field of business to which the said entrepreneur belongs.発音を聞く  - 日本法令外国語訳データベースシステム

二　国外関連取引に係る棚卸資産の買手が非関連者（法第六十八条の八十八第一項に規定する特殊の関係にない者をいう。）に対して当該棚卸資産を販売した対価の額（以下この号において「再販売価格」という。）から、当該再販売価格にイに掲げる金額のロに掲げる金額に対する割合を乗じて計算した金額に当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額を加算した金額を控除した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(ii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the remaining amount of consideration gained by the purchasing side of inventory assets for a foreign affiliated transaction for having sold the said inventory assets to a non-affiliated person (meaning a person who is not in a special relationship therewith as prescribed in Article 68-88(1) of the Act) (hereinafter such amount of consideration shall be referred to as the "resale price" in this item) after deducting the amount obtained by multiplying the said resale price by the ratio of the amount listed in (a) against the amount listed in (b) and then adding the selling expenses and general administrative expenses needed for the sale of the said inventory assets for a foreign affiliated transaction:発音を聞く  - 日本法令外国語訳データベースシステム

管理会計目的に最適な諸費用の勘定科目体系のもとで、勘定科目区分法によらずに製造原価と販売費及び一般管理費を自動仕訳集計し、企業会原則にもとづく財務諸表の損益計算書を作成する。例文帳に追加

To generate a profit-and-loss statement as a financial statement based upon accounting principles for business enterprises by automatically journalizing and totalizing manufacture costs, selling expenditures, and general administrative expenses not by an account number classifying method through the best account number system for various expenses for the purpose of administrative accounting. - 特許庁

生産者及び仲卸と、一般消費者、小売店、販売企業からなる顧客を結び付けて、加工品を含む生鮮農産物の受発注情報を管理するコンピュータシステムを課題とする。例文帳に追加

To provide a computer system for managing the order-receiving and ordering information for fresh farm products including processed products by mutually connecting customers consisting of a producer and wholesaler, a general consumer, a retail store, and a sales company. - 特許庁

二　国外関連取引に係る棚卸資産の買手が非関連者に対して当該棚卸資産を販売した対価の額（以下この号において「再販売価格」という。）から、当該再販売価格にイに掲げる金額のロに掲げる金額に対する割合（再販売者が当該棚卸資産と同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この号において「比較対象取引」という。）と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合）を乗じて計算した金額に当該国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費の額を加算した金額を控除した金額をもつて当該国外関連取引の対価の額とする方法例文帳に追加

(ii) The method which uses, as the amount of consideration for a foreign affiliated transaction, the remaining amount of consideration gained by the purchasing side of inventory assets for a foreign affiliated transaction for having sold the said inventory assets to a non-affiliated person (hereinafter such amount of consideration shall be referred to as the "resale price" in this item) after deducting the amount obtained by multiplying the said resale price by the ratio of the amount listed in (a) against the amount listed in (b) (where functions performed by the selling side or any other matters differ between a transaction in which a reseller has sold the same or similar inventory assets as the said inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this item) and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, by the ratio after making a necessary adjustment for the differences in ratios caused by such disparity) and then adding the selling expenses and general administrative expenses needed for the sale of the said inventory assets for a foreign affiliated transaction:発音を聞く  - 日本法令外国語訳データベースシステム

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