決算
Meaning in Englishbalance sheet, settlement of accounts
Animated kanji stroke order
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Word context
What it means
決算 refers to the formal closing of a fiscal period and the production of financial statements. It is the process by which a company finalizes its books for a defined period and reports earnings, assets, liabilities, and equity to stakeholders.
Main meanings
- the act of closing and reporting the financial results for a period
- the set of financial statements produced at period end, such as the balance sheet and income statement
- the formal process used for tax filings and regulatory disclosures
How to use it
Used in formal business, finance, and government contexts to describe the period-end close and reporting of financial results; common in annual reports, financial statements, tax filings, audits, and regulatory disclosures; typically used with formal verbs such as 行う or 行われる; not used in casual conversation.
Variants and close terms
- 財務報告 (zaimu hokoku) — financial report
- 決算書 (kessansho) — financial statements
- 決算短信 (kessan danshin) — earnings release
- 決算月 (kessan getsu) — closing month
Composition
- 決: to decide or settle; the water radical on the left and the right component 夬 conveys a decisive act
- 算: calculation or counting; the bamboo radical on the left signals calculation in traditional Chinese methods
Etymology
Phonetic evolution: 決 (けつ, けっ) and 算 (さん) supply the on’yomi readings; the compound combines these to yield けっさん (kessan), the standard pronunciation in modern Japanese. This reflects Sino-Japanese origin rather than native Japanese words.
Origin
Meiji era modernization brought Western accounting practices to Japan, and 決算 emerged as the standard term for closing books in Japanese finance and commerce.
Word class
noun (名詞)