peruslaskun

Peruslaskun is the genitive form of the Finnish noun peruslasku, a term with several related uses in mathematics and accounting. In mathematics, peruslasku refers to the basic arithmetic operations and the elementary reasoning that underpins early numeracy. In educational contexts it is used to describe foundational procedures for performing addition, subtraction, multiplication and division, and the results of such procedures can be described as the peruslaskun tulokset.

In business and accounting language, peruslasku can denote the base amount or base calculation used as the starting point in pricing, invoicing or cost estimation. For example, the peruslasku might be the net price before taxes, discounts or surcharges are applied. In this sense, peruslaskun serves as a reference calculation that can be adjusted to reflect changes in terms or rates.

Etymology and usage: the word is formed from perus- meaning "basic" or "fundamental" and lasku meaning "calculation" or "bill." The suffix -n marks the genitive, yielding "of the basic calculation" or "the base calculation." The form peruslaskun is most commonly encountered as part of phrases such as "peruslaskun tulos" or "peruslaskun perusteella"; however, the standalone term peruslasku is far more common in ordinary language. As a consequence, Peruslaskun as a capitalized proper noun is rare and would normally refer to a specific title or name rather than a general concept.

See also: peruslasku, aritmetiikka, lasku, hinnoittelu, laskutus.