1.
recording; booking; posting
officially recording or entering figures, especially financial amounts, in accounts or budgets
利益を計上する。
To record profits.
今期は赤字を計上した。
We recorded a loss this fiscal period.
予算に新規費用を計上する必要がある。
We need to include new expenses in the budget.
特別損失として計上された。
It was recorded as a special loss.
計上 is an accounting term meaning to record or enter figures in financial statements or budgets.
KANJI BREAKDOWN:
- 計 (measure, plan, calculate)
- 上 (on, above; to list)
USAGE:
- 計上する (to record, to book - suru verb)
- 〜を〜として計上する (to record ~ as ~)
COMMON OBJECTS:
- 利益を計上する (to record profits)
- 損失を計上する (to record losses)
- 売上を計上する (to record sales)
- 費用を計上する (to record expenses)
- 引当金を計上する (to record reserves)
ACCOUNTING CONTEXT:
- Used in financial reporting and budgeting
- Common in earnings announcements and financial statements
- 前倒し計上 (advance booking)
RELATED TERMS:
- 記載 (entry, statement)
- 記録 (record, recording)
- 算入 (inclusion in calculation)
- 充当 (allocation, appropriation)