累損

• 読み: るいそん
• ローマ字: ruison
• 漢字の分解: 累 (rui) — accumulate; 損 (son) — loss, deficit
• 発音: /ɾɯisoɴ/

意味

Accumulated deficit; cumulative loss; the total net losses carried forward on a balance sheet.

An accounting term for the total net losses a company has accumulated over time, appearing on the balance sheet under shareholders' equity as a negative figure. When accumulated losses exceed paid-in capital and reserves, the company may be in a state of 債務超過 (insolvency). The opposite is 利益剰余金 (retained earnings). 累損の解消 (elimination of accumulated deficit) is a prerequisite for many IPO applications.

例文

1. 三期連続の赤字により、累損は資本金の二倍近くに膨らんだ。
2. 累損を解消するため、増資と事業再編を同時に進める計画が発表された。
3. 上場審査では累損の有無と解消見通しが重要な審査項目とされる。

使い方ガイド

場面: accounting, corporate finance, IPO review, restructuring

トーン: neutral

起源と歴史

Compound of 累 (accumulate — as in 累積) and 損 (loss, deficit — as in 損失). Together they form a direct accounting compound meaning 'accumulated loss,' used in formal financial statements and corporate restructuring contexts.

文化的背景

時代: Modern

世代: Adults

社会的背景: Finance/Business