損益

• 読み: そんえき
• ローマ字: son'eki
• 漢字の分解: 損 (son) — loss, damage; 益 (eki) — profit, benefit, gain
• 発音: /so.ɴ.e.ki/

意味

Profit and loss; gains and losses. A financial measure combining both revenue surpluses and deficits.

A fundamental accounting term most commonly seen in 損益計算書 (soneki keisansho, profit and loss statement / income statement) and 損益分岐点 (soneki bunkiten, break-even point). It encapsulates the net financial outcome of business operations and is central to management accounting, tax reporting, and investor analysis.

例文

1. 今期の損益計算書を見ると、前年比で大幅な改善が見られる。
2. 事業部ごとに損益を管理することで、収益性の低い部門が明確になった。
3. 損益分岐点を下回る状況が続いており、早急な対策が求められている。

使い方ガイド

場面: accounting, finance, business reporting

トーン: neutral

起源と歴史

Sino-Japanese compound: 損 (son, loss/damage) and 益 (eki, benefit/profit). The pairing of opposites to denote the full financial spectrum is a classical Chinese rhetorical structure widely adopted in Japanese accounting terminology.

文化的背景

時代: Modern

世代: Adults

社会的背景: Business