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A1 noun #3,133 mais comum 9 min de leitura

決算

kessan Top 3,133

Pratique Exemplos Notas e dicas 決算 em 30 segundos

Explicação 決算 in your Level:

At the A1 level, you only need to know that 'kessan' is related to business and money. You might see it on signs in shops during 'Kessan Sales.' It means the shop is finishing its year and selling things cheaply. Think of it as 'The Big Business Count.' You don't need to use it in complex sentences yet, but recognizing it on a store banner is a great first step. It is essentially the 'closing of accounts' for a business. Example: 'Kessan sale' means big discounts!

At the A2 level, you can start using 'kessan' in simple sentences about work or shopping. You should understand that it happens at the end of a business period (like March). You can say 'Kessan wa 3-gatsu desu' (The closing is in March). You might also hear colleagues say they are busy because of 'kessan.' It's a noun that describes the time when a company checks its money. You can also use it with 'suru' (kessan suru) to mean 'to close the books.'

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At the B1 level, you should be able to distinguish 'kessan' from similar words like 'seisan' (fare adjustment) and 'yousan' (budget). You can talk about the 'Kessan-sho' (financial statements) and understand that the 'accounting department' (keiri-bu) is the one doing the 'kessan.' You might use it in sentences like 'Kessan no junbi ga taihen desu' (Preparing for the closing is hard work). You also understand its importance in news reports about company profits.

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At the B2 level, you can use 'kessan' in a professional environment to discuss company performance. You should be familiar with terms like 'Shihanki kessan' (quarterly results) and 'Rengetsu kessan' (consolidated results). You can explain how 'kessan' affects stock prices or company strategy. You might say, 'Kessan no kekka ga yosou yori yokatta' (The results of the financial closing were better than expected). You are comfortable with the formal 'okonau' (perform) instead of just 'suru.'

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At the C1 level, you understand the legal and regulatory nuances of 'kessan.' You can discuss 'Kessan tanshin' (summary reports) and the implications of 'Funshoku kessan' (window-dressing/fraudulent accounting). You can use the word in complex debates about corporate governance or economic trends. You understand how different 'kessan' periods (e.g., December vs. March) affect the Japanese market differently. You can write professional emails or reports using this term with high precision.

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At the C2 level, 'kessan' is a tool for nuanced economic analysis. You can discuss the historical evolution of 'kessan' practices in Japan versus international standards (IFRS). You can interpret subtle shades of meaning in executive speeches regarding 'kessan' outlooks. You can use it metaphorically or in highly technical legal contexts. You are fully aware of how 'kessan' cycles influence national monetary policy and long-term industrial shifts. You use it with total native-like fluidity in any high-stakes business scenario.

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Pratique Exemplos Notas e dicas

決算 em 30 segundos

Kessan is the Japanese term for financial closing or settling accounts, primarily used in business contexts to determine profit or loss.
It is most famous for occurring in March, which is the end of the fiscal year for most Japanese corporations and government bodies.
The word often appears in 'Kessan Sales,' where retailers clear inventory at discounted prices before finalizing their yearly financial reports.
Grammatically, it is a Suru-noun (決算する), meaning it can function as both a noun and a verb for performing accounting tasks.

The Japanese word 決算 (けっさん - kessan) is a cornerstone of the Japanese business vocabulary, but its implications reach far beyond just a simple 'closing of the books.' At its core, the word is composed of two kanji characters: 決 (ketsu), which means 'to decide' or 'to settle,' and 算 (san), which means 'to calculate' or 'to count.' Together, they form the concept of a 'settled calculation.' In a professional context, this refers to the formal process of calculating a company's financial performance over a specific period, typically a fiscal year or a quarter. Unlike the English word 'accounting,' which is a broad field (経理 - keiri), kessan specifically denotes the finalization of those accounts to determine the profit (利益 - rieki) or loss (損失 - sonshitsu).

The Fiscal Cycle: In Japan, the majority of companies follow a fiscal year that begins on April 1st and ends on March 31st. Consequently, the term 'March Kessan' (3月決算) is a ubiquitous phrase that signals a period of intense activity for accountants, auditors, and stock market analysts. During this time, companies are not just doing math; they are fulfilling a legal obligation to report their status to shareholders and the government.

来月は決算なので、非常に忙しくなります。 (Since next month is the financial closing, we will become extremely busy.)

This word is also frequently encountered by individual investors. When a company releases its 'Kessan Tanshin' (決算短信 - financial results summary), the stock price often fluctuates wildly based on whether the results met the market's expectations.

Legal Weight: The term carries a sense of finality and officiality. It is not an informal check of one's wallet; it is the definitive statement of a business entity's health. In news reports, you will see 'Kessan Happyo' (決算発表 - announcement of financial results), which is a major event for the Nikkei 225 and other market indices.

トヨタ自動車が過去最高益の決算を発表しました。 (Toyota Motor Corporation announced financial results with record-high profits.)

Understanding this word is essential for anyone working in a Japanese office (kaisha) or interested in the Japanese economy. It represents the rhythm of the Japanese business world, where the year is divided not just by seasons, but by these critical periods of financial reckoning. It is the time when hard work is quantified and future strategies are forged based on the 'kessan' data.

Linguistic Nuance: Note that 'kessan' is a noun that can be turned into a verb by adding 'suru' (決算する), meaning 'to settle the accounts' or 'to close the books.' This flexibility allows it to function as both the event itself and the action of performing the accounting work.

我が社は毎年三月末に決算を行います。 (Our company performs the financial closing at the end of March every year.)

今回の決算報告書は非常に詳細です。 (This time's financial results report is very detailed.)

四半期決算の結果が株価に影響した。 (The quarterly financial results influenced the stock price.)

Finally, remember that while it sounds technical, its root meaning of 'settling the score' is what makes it so prevalent. It is the moment of truth for any economic activity.

Using 決算 (kessan) correctly requires understanding its grammatical role as a Suru-noun. You can use it as a standalone noun to describe the event or report, or combine it with particles and verbs to describe activities related to accounting.

As a Subject or Object: When using it as the subject of a sentence, you might say 'Kessan ga chikazuite iru' (The financial closing is approaching). As an object, you often use it with 'suru' (to do), 'okonau' (to perform), or 'mukaeru' (to reach/face).

経理部は今、決算作業に追われています。 (The accounting department is currently overwhelmed with financial closing work.)

The word frequently appears in compound nouns. For example, Kessan-bi (決算日) refers to the closing date, and Kessan-sho (決算書) refers to the financial statements themselves.

Transitivity and Action: 'Kessan suru' is an active process. It implies the intentional gathering of data, reconciliation of receipts, and final calculation of balances. It is not something that happens by accident; it is a structured business procedure.

正確に決算することは、企業の信頼性に繋がります。 (Performing an accurate financial closing leads to the company's reliability.)

彼は決算の数字を何度も確認した。 (He checked the financial closing figures many times.)

In a retail setting, the usage is slightly different but follows the same logic. A 'Kessan Sale' uses the noun as a modifier.

Common Verb Pairings: 1. 決算を発表する (To announce results) 2. 決算をまとめる (To compile results) 3. 決算を承認する (To approve the closing) 4. 決算を修正する (To revise/adjust the closing).

取締役会で決算報告が承認された。 (The financial closing report was approved at the board of directors meeting.)

赤字決算を避けるために、経費を削減した。 (In order to avoid a deficit financial closing, we reduced expenses.)

連結決算の作業は非常に複雑だ。 (The work for consolidated financial closing is extremely complex.)

By mastering these patterns, you can discuss business performance with the same precision as a native speaker.

You will encounter 決算 (kessan) in several key environments in Japan, each with its own flavor.

In the Office (The Corporate Grind): If you work in a Japanese company, especially in accounting, finance, or sales, 'kessan' is a word that defines your schedule. During the 'Kessan-ki' (closing period), overtime (zangyo) becomes the norm. You'll hear managers asking, 'Kessan no junbi wa dekiteru?' (Are the preparations for the closing ready?). It’s a time of high stress but also a clear goalpost for the year's efforts.

「今週は決算前だから、飲み会には行けないよ。」 (I can't go to the drinking party this week because it's before the financial closing.)

In the News and Media: Turn on NHK or open the Nikkei Shimbun, and 'kessan' will be everywhere, especially in May and November (when full-year and half-year results are typically announced). News anchors will discuss 'Kuroji Kessan' (surplus/profitable closing) or 'Akaji Kessan' (deficit/loss-making closing). It is treated as the pulse of the nation's economic health.

On the High Street (Shopping): For the average consumer, 'kessan' means bargains. 'Sou-kessan Sale' (Total Closing Sale) banners in bright red and white are a common sight in March. Shops want to turn their physical inventory back into cash before the fiscal year ends so their balance sheets look better. It's the best time to buy a car or expensive electronics in Japan.

「あの店、今決算セールやってるから、パソコンが安いよ。」 (That shop is having a financial closing sale right now, so computers are cheap.)

市議会で昨年度の決算が審議された。 (The city council deliberated on the financial closing of the previous fiscal year.)

テレビで大手銀行の決算ニュースを見た。 (I saw the financial results news of major banks on TV.)

電子マネーの決算システムが一時停止した。 (The electronic money settlement/closing system was temporarily suspended.)

Hearing 'kessan' usually indicates a time of transition, evaluation, and clearing the path for a new beginning.

Even for advanced learners, 決算 (kessan) can be easily confused with other accounting or financial terms. The nuances are subtle but important for professional communication.

Confusing Kessan with Seisan (精算): This is the most common error. 'Seisan' (精算) refers to the adjustment or settlement of a specific expense, like a travel reimbursement or a train fare. 'Kessan' (決算) is the macro-level closing of an entire organization's books. You 'seisan' your taxi receipt, but a company 'kessan' its yearly revenue.

✕ 出張費を決算する。 (Incorrect: To 'kessan' business trip expenses.)
○ 出張費を精算する。 (Correct: To 'seisan' business trip expenses.)

Confusing Kessan with Kessai (決済): 'Kessai' (決済) refers to the payment or settlement of a specific transaction, often electronically. When you pay with a credit card, that is 'kessai.' 'Kessan' is the accounting process of totaling all those 'kessai' events over a period.

Kessan vs. Yousan (予算): Beginners sometimes mix these up because they both end in 'san.' 'Yousan' (予算) is the budget—money you *plan* to spend. 'Kessan' is the actual results—money you *did* spend and earn. They are two sides of the same coin but represent different points in time.

✕ 来年の決算を立てる。 (Incorrect: To 'set' next year's kessan.)
○ 来年の予算を立てる。 (Correct: To 'set' next year's budget.)

✕ 今月の決算は一万円です。 (Incorrect: This month's kessan is 10,000 yen—unless the whole company only made that much! Use 'shishutsu' for personal spending.)

✕ 決算を払う。 (Incorrect: To 'pay' kessan.)
○ 支払いを済ませる。 (Correct: To finish the payment.)

Another mistake is using it for personal bank accounts. While technically possible in a metaphorical sense, 'kessan' sounds overly formal and corporate for personal use. Instead, use 'kakeibo' (household account book) or simply 'shushi' (income and outgoings). Avoiding these pitfalls will make your Japanese sound more natural and professional.

To truly understand 決算 (kessan), it helps to compare it with its neighbors in the financial dictionary. Each of these words has a specific 'territory.'

精算 (Seisan) - Settlement/Adjustment: Used for balancing individual accounts or small transactions. When you pay the difference at a train station gate because your ticket was too cheap, you use the 'Norikoshi Seisanki' (Fare Adjustment Machine).

決済 (Kessai) - Settlement/Payment: Focuses on the act of completing a transaction. Common in 'Card Kessai' (Card Payment) or 'QR Code Kessai.' It’s the 'ping' when your payment goes through.

計算 (Keisan) - Calculation: The general word for math or calculating anything. 'Kessan' is a specialized type of 'keisan' used for financial periods.

夕食の代金を計算する。 (Calculate the cost of dinner.)

収支 (Shushi) - Income and Outgoings: A more general term for the flow of money. While 'kessan' is the formal procedure, 'shushi' is the status itself. 'Shushi ga au' means the income and expenses balance out.

家計の収支を管理する。 (Manage the household income and expenses.)

会計 (Kaikei) - Accounting/The Bill. Used for the general field of accounting or when asking for the bill at a restaurant.

「お会計、お願いします。」 (The bill, please.)

締め切り (Shimeki-ri) - Deadline. While not financial, 'kessan' often involves many 'shimeki-ri' for data submission.

Using the right word shows your level of professional integration. If you use 'kessan' when you mean 'kaikei,' you might sound like you're talking about a multi-million dollar corporation when you're just paying for ramen!

How Formal Is It?

Curiosidade

The 'San' in Kessan is the same character used for an abacus (Soroban), which was the primary tool for 'kessan' in Japan for centuries before computers.

Guia de pronúncia

UK /kɛs.sæn/

US /kɛs.sɑːn/

In Japanese, it has a flat pitch accent (Heiban), but English speakers often stress the first syllable 'KES-san'.

Rima com

Tessan (Iron calculation) Gessan (Monthly calculation) Yousan (Budget) Keisan (Calculation) Seisan (Settlement) Kessai (Settlement - near rhyme) Zensan (Total calculation) Hessan (Decreased calculation)

Erros comuns

Pronouncing the 'n' too strongly like an English 'n' at the end of a word.
Mixing up the 'ketsu' part with 'kesu' (to erase).
Failing to double the 's' sound (it should be kessan, not kesan).
Confusing the pitch with 'keisan' (calculation).
Pronouncing 'san' like the English word 'sand'.

Nível de dificuldade

Leitura 3/5

The kanji are common but the context is often technical business Japanese.

Escrita 4/5

Writing 'san' (算) requires attention to stroke order and detail.

Expressão oral 2/5

Easy to pronounce, but requires knowing when to use 'suru' or 'okonau'.

Audição 3/5

Easy to confuse with 'seisan' or 'kessai' in fast speech.

O que aprender depois

Pré-requisitos

お金 (Money) 会社 (Company) 三月 (March) 計算 (Calculation) 報告 (Report)

Aprenda a seguir

利益 (Profit) 損失 (Loss) 株価 (Stock Price) 監査 (Audit) 税金 (Tax)

Avançado

連結財務諸表 (Consolidated financial statements) 減価償却 (Depreciation) 損益計算書 (Profit and loss statement) 貸借対照表 (Balance sheet) 有価証券報告書 (Securities report)

Gramática essencial

Suru-Nouns (動作性名詞)

決算する、発表する、報告する。

Compound Nouns (複合名詞)

決算 + 報告書 = 決算報告書。

Time Particle 'ni'

三月に決算を行う。

Particle 'no' for Possession/Attribute

会社の決算、去年の決算。

Transitive vs. Intransitive with Kessan

決算を行う (transitive) vs. 決算が終わる (intransitive).

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Exemplos por nível

今日は決算セールです。

Today is a financial closing sale.

Noun + desu (Simple identity).

決算、安いね。

The closing (sale), it's cheap, isn't it?

Informal observation.

三月は決算です。

March is the financial closing.

Time + wa + Noun + desu.

決算、わかりますか？

Do you understand 'kessan'?

Noun + object marker omitted + verb (question).

お店の決算です。

It is the shop's financial closing.

Possessive 'no' connecting two nouns.

決算は大変ですか？

Is the financial closing tough?

Adjective 'taihen' describing the noun.

これは決算のチラシです。

This is a flyer for the financial closing (sale).

Kore + wa + Noun + no + Noun + desu.

決算で買います。

I will buy it at the financial closing (sale).

Particle 'de' indicating the occasion/time.

会社は三月に決算を行います。

The company performs the financial closing in March.

Using 'okonau' (to perform) for formal actions.

決算の準備が始まりました。

Preparations for the financial closing have started.

Subject marker 'ga' with intransitive verb 'hajimaru'.

父は決算で忙しいです。

My father is busy with the financial closing.

Reason 'de' + adjective 'isogashii'.

去年の決算はどうでしたか？

How was last year's financial closing?

Past tense question 'dou deshita ka'.

決算報告書を読みます。

I will read the financial closing report.

Compound noun 'Kessan Houkokusho'.

新しい決算の数字が出ました。

The new financial closing figures have come out.

Possessive 'no' + noun 'suuji'.

決算の後で休みを取ります。

I will take a break after the financial closing.

'Ato de' (after) following a noun.

この店は決算セール中です。

This shop is in the middle of a financial closing sale.

Suffix '-chuu' meaning 'currently in progress'.

決算の結果、利益が増えました。

As a result of the financial closing, profits increased.

Resultative 'no kekka'.

今年の決算は黒字になりそうです。

This year's financial closing looks like it will be in the black (surplus).

'Sou desu' (looks like) indicating an expectation.

予算と決算の差を確認してください。

Please check the difference between the budget and the financial closing results.

Comparing 'Yousan' and 'Kessan'.

決算作業を効率化する必要があります。

It is necessary to make the financial closing work more efficient.

Verb + hitsuyou ga aru (necessity).

彼は決算の担当者です。

He is the person in charge of the financial closing.

Noun 'tantousha' (person in charge).

中間決算の発表が行われました。

The announcement of the interim financial results was held.

Passive form 'okonawaremashita'.

決算期はいつも残業が多いです。

During the financial closing period, there is always a lot of overtime.

Noun 'Kessan-ki' (closing period).

決算の内容を詳しく説明してください。

Please explain the details of the financial closing.

Adverbial 'kuwashiku' (in detail).

四半期決算が市場の予想を上回りました。

The quarterly financial results exceeded market expectations.

Verb 'uwamawaru' (to exceed).

連結決算により、グループ全体の状況がわかります。

Through consolidated financial closing, we can understand the status of the entire group.

Particle 'ni yori' (by means of).

決算短信は、投資家にとって重要な情報源です。

The summary of financial results is an important information source for investors.

'~ni totte' (for/from the perspective of).

今回の決算では、特別損失を計上しました。

In this financial closing, we recorded an extraordinary loss.

Verb 'keijou suru' (to record/post in accounts).

不適切な決算処理が発覚し、問題になっています。

Inappropriate financial closing processing was discovered and has become a problem.

Passive 'hakkaku shi' (being discovered).

決算公告は、法律で義務付けられています。

Public notice of financial results is mandated by law.

Verb 'gimuzukeraru' (to be obligated).

次回の決算に向けて、コスト削減を徹底します。

Toward the next financial closing, we will implement thorough cost reductions.

'~ni mukete' (toward/aiming for).

決算の数字を分析して、来期の戦略を立てます。

We will analyze the financial closing numbers and create a strategy for the next term.

Te-form for sequence of actions.

粉飾決算は投資家の信頼を著しく損なう行為です。

Window-dressing accounting (fraudulent closing) is an act that significantly damages investor trust.

Compound 'Funshoku kessan'.

決算対策として、不要な資産を売却することにした。

As a measure for the financial closing, we decided to sell off unnecessary assets.

'~to shite' (as/in the capacity of).

監査法人が決算書の適正性を厳格に審査しています。

The audit firm is strictly examining the fairness of the financial statements.

Noun 'tekiseisei' (appropriateness/fairness).

決算説明会での社長の発言に注目が集まっています。

Attention is gathering on the president's remarks at the financial results briefing.

Noun 'setsumeikai' (briefing session).

税務署に提出する決算報告書の作成に追われている。

I am overwhelmed with creating the financial closing report to submit to the tax office.

Passive 'owarete iru' (being chased/overwhelmed).

今回の決算は、為替変動の影響を大きく受けた。

This financial closing was greatly affected by exchange rate fluctuations.

Noun 'kawase hendou' (exchange fluctuation).

決算期末にかけて、市場の流動性が低下する傾向がある。

Toward the end of the fiscal period, market liquidity tends to decrease.

Grammar '~ni kakete' (extending to/toward).

決算の透明性を高めることが、ガバナンスの要です。

Increasing the transparency of financial closing is the key to governance.

Noun 'toumeisei' (transparency).

国際会計基準への移行が決算実務に多大な影響を及ぼしている。

The transition to international accounting standards is having a profound impact on financial closing practices.

Verb 'oyobosu' (to exert/cause).

決算修正の遡及適用に関する議論が紛糾した。

The discussion regarding the retroactive application of financial closing adjustments became entangled.

Noun 'sokyuu tekiyou' (retroactive application).

連結除外による決算数値へのインパクトを精査する必要がある。

It is necessary to scrutinize the impact on financial closing figures due to exclusion from consolidation.

Verb 'seisa suru' (to scrutinize).

決算期変更に伴う経過期間の業績評価は慎重に行うべきだ。

The evaluation of business performance during the transition period accompanying a change in the fiscal year should be done carefully.

Auxiliary 'beki da' (should).

決算発表のタイミングが、オプション市場のボラティリティを増幅させた。

The timing of the financial results announcement amplified the volatility of the options market.

Verb 'zoufuku saseta' (caused to amplify).

収益認識会計基準の導入が、本決算の様相を一変させた。

The introduction of the revenue recognition accounting standard completely changed the appearance of the final financial closing.

Verb 'ippen saseta' (completely changed).

決算書の注記には、将来の不確実性に関するリスクが詳述されている。

In the notes to the financial statements, risks regarding future uncertainty are detailed.

Passive 'shoujutsu sarete iru' (is detailed).

マクロ経済指標と個別企業の決算の乖離をどう解釈すべきか。

How should we interpret the divergence between macroeconomic indicators and individual corporate financial results?

Noun 'kairi' (divergence/gap).

Sinônimos

勘定会計清算締切収支

Antônimos

予算概算

Colocações comuns

決算を行う

決算を発表する

決算を迎える

決算報告書

赤字決算

黒字決算

決算セール

決算短信

連結決算

決算修正

Frases Comuns

3月決算

— Refers to companies whose fiscal year ends in March. This is the standard for most Japanese firms.

弊社は3月決算です。

決算期

— The period during which the financial closing takes place. Usually a very busy time.

決算期は休暇が取れません。

本決算

— The final, full-year financial closing. Distinguished from interim or quarterly reports.

5月に本決算の発表がある。

中間決算

— The half-year or interim financial closing. Usually covers the first six months.

中間決算の結果は良好だった。

四半期決算

— Quarterly financial closing. Common for publicly traded companies.

第1四半期決算が好調だ。

決算公告

— The public announcement or publication of financial statements as required by law.

官報に決算公告を掲載する。

総決算

— A total settlement. Often used metaphorically for the final summary of an event.

一年の総決算をする。

決算対策

— Measures taken to improve the look of the financial statements before the closing.

節税のために決算対策を行う。

決算処理

— The technical accounting procedures required to close the books.

決算処理に時間がかかる。

粉飾決算

— Fraudulent accounting or 'cooking the books' to make a company look better.

その会社は粉飾決算で倒産した。

Frequentemente confundido com

決算 vs 精算 (Seisan)

Used for small expense adjustments (fare, travel). Kessan is for the whole company.

決算 vs 決済 (Kessai)

Used for the act of paying (credit card, QR). Kessan is the accounting of those payments.

決算 vs 予算 (Yousan)

Budget (plan) vs. Kessan (actual results).

Expressões idiomáticas

"人生の総決算"

— The final summary or reckoning of one's life. Often used in old age or literature.

彼は人生の総決算として自叙伝を書いた。

Literary

"一年の総決算"

— A final review or wrap-up of everything that happened in a year.

年末に一年の総決算を行う。

Common

"決算に追われる"

— To be overwhelmed or 'chased' by the work required for the financial closing.

3月は決算に追われて寝る暇もない。

Business

"決算の数字が歩く"

— Metaphor for when financial figures spread and gain a life of their own in the market.

決算の数字が独り歩きしている。

Professional

"赤字決算を叩く"

— To severely criticize or 'hit' a company for reporting a deficit.

マスコミが赤字決算を叩いた。

Journalistic

"決算を固める"

— To solidify or finalize the financial figures so they cannot be changed.

早急に決算を固める必要がある。

Business

"決算の顔色をうかがう"

— To worry about or 'read the face' of the financial results before making a decision.

投資家は決算の顔色をうかがっている。

Business

"決算の山場"

— The peak or most critical point of the financial closing process.

今週が決算の山場だ。

Common

"決算にケチがつく"

— For something to go wrong or for a flaw to be found in the financial closing.

不祥事で決算にケチがついた。

Idiomatic

"決算をまたぐ"

— To hold a stock position through the period when financial results are announced.

決算をまたぐのはリスクが高い。

Trading

Fácil de confundir

決算 vs 会計 (Kaikei)

Both involve money and counting.

Kaikei is the general field of accounting or the bill at a restaurant. Kessan is the specific event of closing the books.

経理部で会計の仕事をしています。 vs. 三月の決算が終わりました。

決算 vs 計算 (Keisan)

Both end in 'san'.

Keisan is any math or calculation. Kessan is specifically financial closing.

割り勘の計算をする。 vs. 会社の決算をする。

決算 vs 収支 (Shushi)

Both describe profit/loss status.

Shushi is the balance/flow itself. Kessan is the procedure to determine and report that balance.

今月の収支はプラスだ。 vs. 決算報告書を作成する。

決算 vs 締め (Shime)

Both mean 'closing'.

Shime is a general deadline or cutoff (daily/monthly). Kessan is a formal, often legal, financial closing.

月末の締め。 vs. 年度末の決算。

決算 vs 確定申告 (Kakutei Shinkoku)

Both happen at the end of the year.

Kakutei Shinkoku is the individual or business tax return filing. Kessan is the internal accounting process that provides the numbers for that filing.

決算を終えてから、確定申告を行う。

Padrões de frases

[Organization] は [Time] に決算を行います。

この会社は四月に決算を行います。

決算の結果、[Result] になりました。

決算の結果、大きな赤字になりました。

決算に向けて、[Action] を進めています。

決算に向けて、書類の整理を進めています。

決算の透明性を確保するために、[Measure] が必要です。

決算の透明性を確保するために、外部監査が必要です。

[Item] が決算セールで安いです。

靴が決算セールで安いです。

決算期なので、[Situation] です。

決算期なので、毎日忙しいです。

[Company] の決算が [Expectation] を上回りました。

ソニーの決算が市場の予想を上回りました。

決算数値の妥当性を [Criteria] に照らして検証する。

決算数値の妥当性を会計基準に照らして検証する。

Família de palavras

Substantivos

決算書 (Financial statements)

決算期 (Fiscal period)

決算日 (Closing date)

決算報告 (Financial report)

Verbos

決算する (To close accounts)

決算を行う (To perform closing)

Adjetivos

決算的な (Closing-related/finalizing)

Relacionado

予算 (Budget)

会計 (Accounting)

利益 (Profit)

損失 (Loss)

監査 (Audit)

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Como usar

frequency

Extremely high in business, news, and retail contexts in Japan.

Erros comuns

Using 'kessan' for personal train fare adjustment. → 精算 (seisan)
You use 'seisan' for individual transactions or small adjustments. 'Kessan' is for an organization's total financial results.
Saying 'kessan wo harau' (to pay kessan). → 支払いを済ませる (shiharai wo sumaseru)
Kessan is a calculation/closing process, not a bill or a payment itself. You can't 'pay' a process.
Confusing 'kessan' with 'yousan' (budget). → 予算 (yousan)
Budget is the plan; Kessan is the result. They are often used together but mean opposite points in the financial timeline.
Using 'kessan' for simple math. → 計算 (keisan)
If you are just adding up numbers for fun or for a recipe, use 'keisan.' 'Kessan' is strictly financial/accounting.
Mispronouncing it as 'kesan'. → 決算 (kessan)
The double 's' (small tsu) is vital. Without it, it sounds like 'kesan' (erasure/missing), which is confusing.

Dicas

Learn the Kanji Components

Remember that 'Ketsu' means 'decide' and 'San' means 'calculate.' A 'kessan' is a 'decided calculation'—nothing can be changed after the books are closed. This helps you remember the sense of finality.

March is Kessan Month

If you are in Japan in March, look for the word '決算' on red banners in stores. It's the best time to buy big-ticket items like laptops, cameras, or even cars, as shops are desperate to move inventory.

Kessan-ki Overtime

If you work in Japan, be prepared for 'Kessan-ki' (closing period). Accountants and administrative staff often work late during this time. Understanding this will help you empathize with your Japanese colleagues.

Use with Okonau

While 'kessan suru' is fine, using 'kessan を okonau' (決算を行う) sounds more professional and is the standard way to describe the formal process in reports or meetings.

Watch the News in May

Since many companies close in March, May is when they announce their results. Watch Japanese business news (like World Business Satellite) in May to hear 'kessan' used in a high-level professional context.

Kessan vs. Seisan

Think of 'S' in Seisan for 'Small' (fare adjustment) and 'K' in Kessan for 'King-sized' (company-wide). This prevents the most common mistake among learners.

Stroke Order of San

The kanji 算 (san) has 14 strokes. Practice the 'bamboo' radical at the top carefully. Writing it correctly shows high literacy in a business environment.

Kessan Tanshin

If you are an investor, learn the phrase 'Kessan Tanshin.' It's the 'flash report' or summary of results that companies release before their full detailed reports. It's what moves the markets.

Total Reckoning

Use 'Sou-kessan' (総決算) when you want to talk about a 'final wrap-up' of any non-financial project or even a period of your life. It adds a sophisticated, decisive tone to your Japanese.

Check the Flyers

Japanese newspaper inserts (chirashi) are full of 'Kessan Sale' ads in February and March. They are great reading practice for intermediate learners to see real-world usage.

Memorize

Mnemônico

Think of 'Kessan' as 'Kicking the Sand' at the end of a long day at the beach (the fiscal year) to see what you've found (your profit).

Associação visual

Imagine a giant red 'STAMP' (Ketsu/Decide) coming down on a long list of numbers (San/Calculate).

Word Web

Money March Accounting Profit Loss Sale Report Business

Desafio

Try to find a 'Kessan Sale' banner online from a Japanese retailer like Bic Camera or Uniqlo and translate the dates.

Origem da palavra

The word is a Sino-Japanese (Kango) compound. It combines 'Ketsu' (to decide/settle) and 'San' (to calculate). It has been used since the modernization of the Japanese accounting system in the Meiji era.

Significado original: To settle a calculation or to finalize an account.

Japonic (Sino-Japanese vocabulary).

Contexto cultural

Be careful when discussing 'Akaji Kessan' (deficit) with Japanese business partners, as it can be a sensitive topic involving 'face' and company reputation.

In English-speaking countries, the fiscal year often follows the calendar year (ending Dec 31) or July 1-June 30 (Australia). The concept of 'March Madness' in Japan refers to accounting, not basketball.

The Nikkei 225 index movements during kessan season. Bic Camera's famous 'Kessan Sale' jingle. The movie 'The Accountant' (metaphorically related).

Pratique na vida real

Contextos reais

Corporate Office

決算作業
決算の締め切り
決算報告の準備
決算説明会

Stock Market

決算発表
決算を好感する
決算を嫌気する
決算短信

Retail/Shopping

決算セール
総決算大売り出し
決算処分
決算特別価格

Government/Public Sector

決算審査
決算特別委員会
歳入歳出決算
決算の認定

Personal Finance (Metaphorical)

一年の決算
家計の決算
心の決算
人生の決算

Iniciadores de conversa

"「お仕事、決算で忙しい時期ですか？」 (Is your work in a busy period due to the financial closing?)"

"「今年の決算セールで何か買いましたか？」 (Did you buy anything at the financial closing sales this year?)"

"「あの会社の決算、予想より良かったですね。」 (That company's financial results were better than expected, weren't they?)"

"「決算報告書の作成にはどのくらい時間がかかりますか？」 (How long does it take to create the financial closing report?)"

"「日本の会社はなぜ3月決算が多いのでしょうか？」 (Why do many Japanese companies have their financial closing in March?)"

Temas para diário

一ヶ月のお金の使い道を「決算」して、反省点を書きましょう。 (Perform a 'kessan' of your spending for the month and write down points for reflection.)

もしあなたが社長だったら、決算で赤字が出た時にどうしますか？ (If you were a company president, what would you do if the kessan showed a deficit?)

日本の「決算セール」について、自分の国と比較してどう思いますか？ (What do you think about Japan's 'kessan sales' compared to your own country?)

今年一年の自分の成長を「総決算」して、学んだことを三つ書きましょう。 (Perform a 'total kessan' of your growth this year and write three things you learned.)

決算期に忙しく働く日本のサラリーマンについて、どう感じますか？ (How do you feel about Japanese salarymen working busily during the kessan period?)

Perguntas frequentes

10 perguntas

The most common time is March 31st. This is because the Japanese fiscal year for the government and most corporations runs from April to March. Consequently, April is often the month for new beginnings, while March is the month for the 'kessan' rush.

No, small businesses, non-profits, and even local government bodies use 'kessan.' Any entity that needs to report its financial status at the end of a period performs a 'kessan.' However, for individuals, terms like 'kakeibo' (household accounts) are more common.

A 'Kessan Sale' is a clearance sale held by retailers (like electronics stores or car dealerships) at the end of their fiscal year. They discount products to reduce inventory and increase cash on hand, which makes their final financial statements look better to shareholders and banks.

Yes, it is a Suru-noun. You can say 'kessan suru' to mean 'to perform a financial closing.' In more formal business settings, 'kessan を okonau' (to carry out a closing) is also very common.

'Seisan' (精算) is for settling specific, smaller amounts, like adjusting a train fare or getting reimbursed for a taxi. 'Kessan' (決算) is the macro-level process of closing a company's books for an entire period.

'Akaji' (赤字) means red ink or deficit. So, 'Akaji Kessan' means a financial closing that resulted in a loss rather than a profit. Conversely, 'Kuroji Kessan' (黒字決算) means a profitable closing.

Because Japan has a strong corporate culture, the financial health of major companies like Toyota or Sony is seen as a sign of the nation's economic strength. 'Kessan' reports directly influence the Nikkei stock market index.

You say 'Shihanki kessan' (四半期決算). 'Shihanki' means one-fourth of a year (a quarter). Publicly traded companies in Japan are required to release these every three months.

Not usually. It sounds too formal. If you are checking your personal bank balance or monthly spending, you would use 'shushi' (income and outgoings) or 'zandaka' (balance). 'Kessan' is reserved for organized business accounting.

'Funshoku' (粉飾) literally means 'powdering' or 'decorating.' So, 'Funshoku Kessan' is window-dressing—fraudulent accounting where a company lies about its profits to look better than it actually is.

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