# 損益
## Chinese
### Pronunciation

* Mandarin
    (Pinyin): sǔnyì
    (Zhuyin): ㄙㄨㄣˇ ㄧˋ
* Cantonese (Jyutping): syun$^2$ jik$^1$
* Southern Min (Hokkien, POJ): sún-ek / sńg-ek
* Mandarin
** (Standard Chinese)
*** Hanyu Pinyin: sǔnyì
*** Zhuyin: ㄙㄨㄣˇ ㄧˋ
*** Tongyong Pinyin: sǔnyì
*** Wade–Giles: sun$^3$-i$^4$
*** Yale: swǔn-yì
*** Gwoyeu Romatzyh: soenyih
*** Palladius: суньи (sunʹi)
*** Sinological IPA : /su̯ən²¹⁴⁻²¹ i⁵¹/
* Cantonese
** (Standard Cantonese, Guangzhou–Hong Kong)
*** Jyutping: syun$^2$ jik$^1$
*** Yale: syún yīk
*** Cantonese Pinyin: syn$^2$ jik$^7$
*** Guangdong Romanization: xun$^2$ yig$^1$
*** Sinological IPA : /syːn³⁵ jɪk̚⁵/
* Southern Min
** (Hokkien: Xiamen, General Taiwanese)
*** Pe̍h-ōe-jī: sún-ek
*** Tâi-lô: sún-ik
*** Phofsit Daibuun: swn'eg
*** IPA (Xiamen, Taipei): /sun⁵³⁻⁴⁴ iɪk̚³²/
*** IPA (Kaohsiung): /sun⁴¹⁻⁴⁴ iɪk̚³²/
** (Hokkien: variant in Taiwan)
*** Pe̍h-ōe-jī: sńg-ek
*** Tâi-lô: sńg-ik
*** Phofsit Daibuun: sngfeg
*** IPA (Taipei): /sŋ̍⁵³⁻⁴⁴ iɪk̚³²/
*** IPA (Kaohsiung): /sŋ̍⁴¹⁻⁴⁴ iɪk̚³²/
* Middle Chinese: swonX 'jiek
Rime :
| Character | 損 | 益 |
| Reading # | 1/1 | 1/1 |
| Initial (聲) | 心 (16) | 影 (34) |
| Final (韻) | 魂 (55) | 昔 (123) |
| Tone (調) | Rising (X) | Checked (Ø) |
| Openness (開合) | Closed | Open |
| Division (等) | I | III |
| Fanqie | 蘇本切 | 伊昔切 |
| Baxter | swonX | 'jiek |
| Reconstructions |||
| Zhengzhang Shangfang | /suən$^X$/ | /ʔiᴇk̚/ |
| Pan Wuyun | /suon$^X$/ | /ʔiɛk̚/ |
| Shao Rongfen | /suən$^X$/ | /ʔiæk̚/ |
| Edwin Pulleyblank | /swən$^X$/ | /ʔiajk̚/ |
| Li Rong | /suən$^X$/ | /ʔiɛk̚/ |
| Wang Li | /suən$^X$/ | /ĭɛk̚/ |
| Bernard Karlgren | /suən$^X$/ | /ʔi̯ɛk̚/ |
| Expected Mandarin Reflex | sǔn | yi |
| Expected Cantonese Reflex | syun$^2$ | jik$^1$ |
* Old Chinese
    (Baxter–Sagart): /*[s-q]ʷˤə[n]ʔ q[i]k/
    (Zhengzhang): /*sqʰuːnʔ qleɡ/
Baxter–Sagart system 1.1 (2014) :
| Character | 損 | 益 |
| Reading # | 1/1 | 1/1 |
| Modern Beijing (Pinyin) | sǔn | yì |
| Middle Chinese | ‹ swon$^X$ › | ‹ ʔjiek › |
| Old Chinese | /*[s-q]ʷˁə[n]ʔ/ | /*q[i]k/ (dialect: *-ik > *-ek) |
| English | diminish, damage | increase |
| Notes for Old Chinese notations in the Baxter–Sagart system: * Parentheses "" indicate uncertain presence; * Square brackets "" indicate uncertain identity, e.g. *[t] as coda may in fact be *-t or *-p; * Angle brackets "<>" indicate infix; * Hyphen "-" indicates morpheme boundary; * Period "." indicates syllable boundary. |||
Zhengzhang system (2003) :
| Character | 損 | 益 |
| Reading # | 1/1 | 1/1 |
| No. | 16202 | 15081 |
| Phonetic component | 員 | 益 |
| Rime group | 文 | 錫 |
| Rime subdivision | 2 | 0 |
| Corresponding MC rime | 損 | 益 |
| Old Chinese | /*sqʰuːnʔ/ | /*qleɡ/ |

### Verb

損益
* (literary, ergative) to increase and decrease; to modify; to evolve incrementally
    From: The Analects of Confucius, c. 475 – 221 BCE, translated based on James Legge's version
    Yīn yīn yú Xià lǐ, suǒ sǔnyì kězhī yě; Zhōu yīn yú Yīn lǐ, suǒ sǔnyì kězhī yě. [Pinyin]
    The Yin dynasty followed the regulations of the Xia; wherein it took from or added to them may be known. The Zhou dynasty has followed the regulations of Yin; wherein it took from or added to them may be known.

### Noun

損益
* (accounting) profit and loss

## Japanese

Kanji in this term :
| 損 | 益 |
| そん Grade: 5 | えき Grade: 5 |
| on'yomi ||

### Pronunciation

* (Tokyo) そんえき [sóꜜǹ'èkì] (Atamadaka –)
* IPA: [sõ̞ɰ̃e̞kʲi]

### Noun

損(そん)益(えき) • (son'eki)
* (finance) profit and loss, gain and loss

#### Derived terms

* 損益分岐点(そんえきぶんきてん) (son'eki bunkiten)

### References

* ↑ Matsumura, Akira, editor (2006), 大辞林 [Daijirin] (in Japanese), Third edition, Tokyo: Sanseidō, →ISBN