Translation and Meaning of: 決算 - kessan

The Japanese word 決算[けっさん] may seem simple at first glance, but it carries important nuances in the world of business and finance. If you are learning Japanese or have an interest in Japan's corporate culture, understanding its meaning and usage is essential. In this article, we will explore everything from the literal translation to the context in which this word appears in daily life.

In addition to uncovering what 決算 means, we will explore its origin, how it is perceived by the Japanese, and tips for memorizing it effectively. Whether for study or curiosity, this guide will help you master another relevant term in Japanese vocabulary.

The meaning and use of 決算 in everyday Japanese

決算, read as "kessan", is a compound word made up of the kanji 決 (decision, resolve) and 算 (calculation, account). Together, they form the term that means "financial balance" or "closing of accounts." In Japan, it is widely used in business contexts, especially at the end of the fiscal year when companies disclose their results.

Unlike Portuguese, where we have expressions like "quarterly closing" or "financial statement," Japanese summarizes everything in 決算. This linguistic efficiency reflects the emphasis on objectivity in Japanese corporate communication. It is worth noting that, although it is a technical term, it appears even in informal conversations when the topic is money or business.

The origin and kanji components of 決算

The etymology of 決算 dates back to the Edo period (1603-1868), when more structured accounting systems began to emerge in Japan. The kanji 決, besides "decision," carries the idea of something being finalized - perfect for describing the closure of a financial cycle. Meanwhile, 算 reinforces the mathematical aspect, present in words like 計算 (calculation) and 算数 (arithmetic).

Curiously, the combination of these kanjis is not exclusive to Japanese. In modern Chinese, 决算 (juésuàn) has a similar meaning, demonstrating how certain financial concepts have transcended linguistic borders. This similarity can be useful for those studying both languages, creating a bridge of memorization between them.

Tips for memorizing and using 決算 correctly

An effective way to memorize 決算 is to associate it with concrete events. In Japan, March and April are known as "the 決算 season," when many companies close their annual accounts. This remarkable periodicity helps to not only memorize the word but also its context of real use.

To practice, try creating sentences like "今月は決算の時期です" (This month is the period for closing accounts) or "決算報告書を提出しました" (I submitted the closing report). Observing how the word appears in Japanese economic news is also an excellent exercise, as 決算速報 (preliminary results report) is a common term in that context.

Vocabulary

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Synonyms and similar words

決算書 (Kessansho) - Financial report, a financial document that summarizes a company's financial performance over a specific period.
会計報告書 (Kaikei Hokokusho) - Accounting report, a document that presents the financial situation and results of an organization.
財務報告書 (Zaimu Hokokusho) - Financial report, a document that details the financial position of an entity, with emphasis on assets, liabilities, and equity.
会計決算書 (Kaikei Kessansho) - Accounting closing report, a document that compiles financial information according to accounting standards after the period closure.
財務決算書 (Zaimu Kessansho) - Financial closure report, a document that provides a detailed analysis of the accounts after the financial year-end.