1. 収入Revenues

1.1 商品の販売およびサービスの提供による収入　Revenues from the sale of goods and the rendering of services →　the income from sale of goods, rights or services which is the main business of the partnership in order of exchange with money or right for payment of cash or other which has commercial value, all this present in the net amount after deduct return or discount and separately class by types of income such as Sale income, Service income

パートナーシップの主要事業である物品の販売やサービスの提供から生ずる収入であり貨幣価値経済価値のあるもので返品や値引き額を差し引いた純額および売上、サービス収入等に分けて表示する。　

1.2 その他収入　Other incomes　 →　ncome from operation beside the income defined in item 1.1, all this include other income which is not the extraordinary item such as gain from selling of investment, property plant and equipment and other assets ｙExpenses from selling assets must deduct from the other income and present in net amount, in case of loss present in item 2.3

1.1で定義されている以外の収入であり、特別損益に属するものを除いたすべての収益である。投資、固定資産その他の資産の売却益などが該当する。資産の処分から生じる損は益と相殺し純額で表示する。純額が損となる場合には２．３に表示する。

2. 費用Expenses

2.1 商品原価及びサービス原価　Cost of the sale of goods and the rendering of services →　 cost of goods, right or service of sale including the purchase price, cost of manufacturing and other expenses which paid to make the goods ready for sale, cost present separately by the type of main business which present in item 1 such as cost of good sold and cost of service

販売物品の原価、サービスの原価であり、商品等の購入金額、製造費用その他の関連費用を含む。“１収入”で分けた収入と対応させ、商品原価　及びサービス原価のように主要ビジネス毎に原価を分けて表示する。

2.2 販売費及び一般管理費　Selling and administrative expenses → expenses from sale and other operating expenses, but not include other expense and interest expense which is classed in 2.3 and 4

販売関連費用及び管理関連費用であり以下の2.3及び下記4の費用は除く。

2.3 その他の費用　Other expenses 　→ 　the operating expense beside the items defined to present in item 2.1 to 2.2 all this including the other loss which is not extraordinary item such as loss from sell investments, Property plant and equipments and other assets and loss from strike of employees, in case there is income from selling such assets, present net those expense with such income and present in net amount.

2.1及び2.2以外の費用であり、特別損失になるものを除く。投資、固定資産、その他の資産の処分損や従業員のストライキによる損失などが該当する。資産の処分益がある場合には損と相殺して純額で表示する。

3. 支払利息及び法人税控除前利益（損失）　　Profit (loss) before interest and tax expenses 　→ 　total income less total expenses but before interest expenses and tax expenses if the result in loss presented in blanket sign ()

収入合計から“利息及び税金”を除いた費用合計を差し引いた金額。

4. 支払利息　Interest expenses → 　interest paid or expense for usage of cash or investment

利息の支払い、あるいは他から借り入れた現金その他投資を利用することに係わる費用。

5. 法人税　Income tax expenses 　→　 incorporate tax expense which had calculated according to the accounting method and follow by the revenue code.

適正な会計処理に基づく利益を前提に税務上の取り扱いを考慮して計算された法人が払うべき税金費用。

6. 支払利息及び法人税控除後利益（損失）　Profit (loss) from ordinary activities →　 profit (loss) from activities which are part of the business activities of the partnership limited or occur from the ordinary activities of the partnership limited including the other activities from those business.

パートナーシップの通常の業務及び通常の業務に付随する業務から生ずる利益または損失。支払利息及び法人税を控除後の金額。

7. 異常項目　Extraordinary items, net 　→ income or expense due to accounting transactions or events which is much different from the ordinary operation and un expect to happen often time such as loss from fire, flood or other nature threat。 the extraordinary present in the net amount 。 in case the loss amount present in blanket sign ().

通常の業務からは生じない損益あるいは規則的に発生するとは予測できないもの、たとえば、火災　洪水その他自然災害などが該当する。異常項目は損益を相殺し純額で表示する。

8. 当期損益　Net profit （loss）　→　 profit or loss after deduct or include the extraordinary items already。 if the result is loss, present in the blanket sign ().

支払利息及び法人税控除後利益に特別損益を加減した当期損益。