採算
さいさん · saisan · JLPT N1 · noun
net income
💰 採 (pick) + 算 (calculate): calculate which deals to pick, so they pay off with profit
採算 combines 採 (choose, gather) and 算 (count). It means checking whether a business deal earns enough to cover its costs. 採算が取れる means it pays off.
算 — bamboo 竹 + abacus 具 (eye 目 + two hands 廾)
Originally depicted counting with bamboo rods on an abacus-like device. The top 竹 (bamboo) refers to the bamboo counting sticks used in ancient Chinese arithmetic, while the bottom shows hands manipulating them. The meaning broadened from 'to count' to 'to calculate' or 'to plan'.