連結

• 読み: れんけつ
• ローマ字: renketsu
• 漢字の分解: 連 (ren) — connect, link; 結 (ketsu) — tie, bind, unite
• 発音: /ɾeŋketsɯ/

意味

Consolidation; linking; coupling — in accounting, the aggregation of a parent and subsidiaries into one financial statement.

In corporate accounting, 連結決算 (consolidated financial statement) aggregates the financials of a parent company and all its subsidiaries into a single report, eliminating intra-group transactions. 連結子会社 (consolidated subsidiary) is a company fully included in a parent's consolidated accounts. 連結ベース (on a consolidated basis) vs 単体ベース (on a standalone basis) is a key reporting distinction.

例文

1. 当社グループの連結売上高は前年比十二パーセント増を達成した。
2. 連結決算では、グループ内取引を相殺して純粋な対外業績を示す。
3. 新たに取得した子会社は来期から連結の範囲に含まれる予定だ。

使い方ガイド

場面: accounting, corporate finance, logistics, corporate governance

トーン: neutral

起源と歴史

Compound of 連 (connect, link — as in 連続, continuous) and 結 (tie, bind — as in 結合, bond). Together they mean 'to link and bind together.' The accounting usage was formalised during post-war corporate governance reforms.

文化的背景

時代: Modern

世代: Adults

社会的背景: Business