収入 and 支出: read the same payment from each party’s view
Identify money moving in or out in hypothetical buyer and seller records for the same payment.
Money paid by the buyer
支出, read ししゅつ, means expenditure. 購入者は商品の代金二千円を払いました。 reports the buyer paying two thousand yen for a product.
この記録では、購入者の支出は二千円です。 identifies the buyer’s expenditure as two thousand yen in this record. The buyer is the party from whom money goes out.
Money received by the seller
収入, read しゅうにゅう, means income. 販売者は同じ代金二千円を受け取りました。 reports the seller receiving the same two-thousand-yen payment.
Money comes in from the seller’s view and goes out from the buyer’s view. The records describe the same payment in one transaction from different directions.
The party and the distinction from profit
購入者の支出と販売者の収入を比べました。 reports comparing the buyer’s expenditure with the seller’s income. Do not change the buyer’s expenditure into the buyer’s income.
Two records of two thousand yen do not make this one payment four thousand. Nor is a received payment automatically profit after costs.
If the same two thousand yen appears as buyer expenditure and seller income, is the transaction payment four thousand yen?
Show the answer and why
No. The same two thousand yen is recorded from two parties’ views. Identify the party and the direction of movement.

