general and administrative and selling expensesとは 意味・読み方・使い方

It is difficult to distinguish accurately between selling expenses and general administrative costs.例文帳に追加

販売費と一般管理費を厳密に区別することは難しい。 - Weblio英語基本例文集

(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 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

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 例文帳に追加

（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 - 日本法令外国語訳データベースシステム

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.例文帳に追加

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。 - 特許庁

(v) Where, in a business year when a foreign corporation holds book-entry transfer national government bonds in separate trading, the amount to be included in deductible expenses for calculating the amount of income for the relevant business year contains the amount of selling expenses, general administrative expenses and any other expenses prescribed in Article 22(3)(ii) of the Corporation Tax Act that arose in connection with both a business that creates income for the holding or transfer of book-entry transfer national government bonds in separate trading and a business that creates income other than the said income (hereinafter referred to as the "amount of common expenses" in this item): The amount equivalent to the part of the said amount of common expenses that is to be appropriated as deductible expenses for calculating the amount of income for the holding or transfer of the said book-entry transfer national government bonds in separate trading, based on the amount of revenue, asset value, the number of employees, and any other standards that are deemed to be rational in light of the details of the business conducted by the said foreign corporation and the nature of the expenses.発音を聞く 例文帳に追加

五　外国法人が分離振替国債を有する事業年度において、当該事業年度の所得の金額の計算上損金の額に算入すべき金額のうちに法人税法第二十二条第三項第二号に規定する販売費、一般管理費その他の費用で分離振替国債の保有又は譲渡に係る所得を生ずべき業務と当該所得以外の所得を生ずべき業務との双方に関連して生じたものの額（以下この号において「共通費用の額」という。）がある場合　当該共通費用の額のうち、収入金額、資産の価額、使用人の数その他の基準のうち当該外国法人の行う業務の内容及び費用の性質に照らして合理的と認められる基準により当該分離振替国債の保有又は譲渡に係る所得の金額の計算上の損金の額として配分される費用の額に相当する金額 - 日本法令外国語訳データベースシステム

Next, the results of the second-stage estimation examined the correlation between non-R&D intellectual assets and IT expenditures, market shares of companies, and selling, general and administrative expenses as known proxy indicators of non-R&D intellectual assets, which was estimated in the first stage. It was pointed out that the correlation is statistically highly significant, and confirms the validity of the first-stage estimation of non-R&D intellectual assets.例文帳に追加

次に、第二段階の推計結果として、第一段階で推計した非R&D知的資産と非R&D知的資産との既知の代理指標であるIT支出、企業のマーケットシェア及び販管費との相関関係を見ているが、その相関関係は統計的優位性も高く、第一段階における非R&D知的資産の推計の有効性が指摘できるとしている。 - 経済産業省

(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 例文帳に追加

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 - 日本法令外国語訳データベースシステム