関連ワード:  is returns outwards an expense    is returns outwards an expense or income    is carriage outwards an expense    is returns inwards an expense    is carriage outwards an expense or income    is carriage outwards an expense in income statement    is carriage outwards an expense or cost of sale    is carriage outwards an expense or revenue    is carriage outwards an expense in accounting    is return inwards an expense or income