Meaning and Usage
The word "決算" (けっさん) refers primarily to the financial settlement or closing of accounts, typically at the end of a fiscal year or accounting period. It is a formal business term used in corporate and accounting contexts.
Common Contexts
"決算" is often used when discussing company financial reports, balance sheets, and the process of finalizing financial results. It appears frequently in business meetings, financial statements, and official documents.
Collocations and Patterns
- 決算報告書 (けっさんほうこくしょ): financial statement or report
- 決算期 (けっさんき): fiscal closing period
- 決算が赤字 (けっさんがあかじ): financial settlement shows a deficit
- 決算を行う (けっさんをおこなう): to carry out the financial settlement
Register and Formality
"決算" is a formal term used mainly in business and accounting. It is not used in casual conversation unless discussing business matters.
Common Mistakes
Learners sometimes confuse "決算" with general payment or settlement words like "支払い" (しはらい). Remember, "決算" specifically refers to the closing and reporting of financial accounts, not everyday payments.