settlement of accounts; balancing the books
Refers to the process of finalizing financial accounts by matching income and expenditure, often used in business or organizational contexts.
We settle the accounts at the end of the fiscal year.
決算 is a broader term for settlement of accounts or financial closing, while 収支決算 specifically emphasizes balancing income and expenditure.
収支 refers to income and expenditure or the balance between them, but does not imply the final settlement process that 収支決算 does.
Compound of 収支 (income and expenditure) and 決算 (settlement of accounts).