損益

• Reading: そんえき
• Romaji: son'eki
• Kanji breakdown: 損 (son) — loss, damage; 益 (eki) — profit, benefit, gain
• Pronunciation: /so.ɴ.e.ki/

Meaning

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.

Examples

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。 Looking at this term's profit and loss statement, a significant improvement compared to the previous year is evident.
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。 By managing profit and loss on a divisional basis, it became clear which business units had low profitability.
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。 The situation of falling below the break-even point has persisted, and urgent countermeasures are required.

Usage Guide

Context: accounting, finance, business reporting

Tone: neutral

Origin & History

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.

Cultural Context

Era: Modern

Generation: Adults

Social background: Business