計けい算さん上じょう

adverb, noun which may take the genitive case particle 'no'

according to calculations; computationally; on paper

Used to state that something is true based on calculations, often implying that the real-world result may differ. Functions adverbially or as a no-adjective.

• 計けい算さん上じょうは利り益えきが出でているが、実じっ際さいの現げん金きんは少すくない。

  On paper we're making a profit, but actual cash is low.

• 計けい算さん上じょうの数すう値ちと実じっ測そく値ちには差さがある。

  There is a difference between the calculated figures and the measured values.