決算
けっさん · kessan · JLPT N1 · noun
settlement of accounts
📊 決 (decide) + 算 (calculate): settle the numbers and decide the final tally
Used for both a company's balance sheet and a formal settlement of accounts. 決 means decide or settle; 算 means count or reckon. Together: the act of finalizing the books.
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'.