收支

• Pinyin: shōu zhī
• Hanzi breakdown: 收 = 丩 + 攴 (to receive, bring in — income); 支 = 十 + 又 (to disburse — paying out by hand)

Meaning

Revenue and expenditure; income and outgoings. The financial balance of money received versus money spent.

A standard accounting and economics term. Key compound: 收支平衡 (to balance the books, break even — one of the most common collocations); 收支相抵 (income and expenditure offset each other); 收支状况 (financial position); 收支报告 (income and expenditure report). Used at all levels — personal finance, corporate accounting, and government budgeting. Contrast: 盈亏 (profit and loss — implies a business outcome with gain or loss); 财政 (public finance — specifically governmental).

Examples

1. 理财顾问建议，成年人应定期核查家庭收支，分门别类记录固定和可变支出，以便及早发现风险。 Financial advisers suggest that adults regularly check household income and expenditure, recording fixed and variable expenses by category so risks can be spotted early.
2. 财政公告显示，因土地出让收入下滑，全市公共预算收支缺口比上年扩大约十七个百分点，需动用调节基金弥补。 A fiscal bulletin shows that, due to falling land-transfer revenue, the city's general public budget income-expenditure gap widened by about 17 percentage points from the previous year and must be covered by reserve funds.
3. 季度分析指出，公司主营业务收支已连平两个季度，但算上研发和推广费用，整体仍是亏损。 The quarterly analysis says the company's core operations have balanced for two straight quarters, but after R&D and marketing expenses, it is still running a loss overall.

Usage Guide

Context: finance, accounting, economics, government, personal finance

Tone: neutral

Do Say

• 无论个人还是企业，保持收支平衡都是财务健康的前提；关键在于建立透明记录、明确支出优先级，并定期复核预算。(For individuals and companies alike, maintaining balanced income and expenditure is the basis of financial health; the key is transparent records, clear spending priorities, and regular budget reviews.)
• 财政收支直接影响公共服务质量；收入下滑时，优化支出结构、精准压缩开支就很关键。(Government revenue and expenditure directly affect public service quality; when revenue falls, optimizing spending structure and cutting expenses precisely becomes crucial.)

Don't Say

• 收支 as a synonym for 盈亏 (profit and loss) — 收支 is a neutral description of money flowing in and out without implying a final result, whereas 盈亏 specifically refers to the net outcome (profit or loss); use 盈亏 when the question is whether a venture made or lost money, and 收支 when the focus is on the balance or flow itself

Origin & History

收 (to receive, income) + 支 (to disburse, expenditure — 十 ten + 又 hand, suggesting paying out with a hand)

Cultural Context

Generation: All ages

Social background: Universal