簿記

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Chinese[edit]

a book; a register; account-book
 
to remember; to note; mark
to remember; to note; mark; sign; to record
trad. (簿記) 簿
simp. (簿记) 簿

Pronunciation[edit]


Noun[edit]

簿記

  1. (accounting) bookkeeping

Japanese[edit]

Kanji in this term
簿

Grade: S

Grade: 2
kan’yōon kan’on

Etymology[edit]

Phono-semantic matching of English bookkeeping.[1][2]

First attested in the early 1870s,[2][3] possibly as early as 1869.[4] May have been coined during translation into Japanese of various accounting references, notably the 1873 translation of Alexander Allan Shand's work Detailed Accounts of Bank Book-Keeping into Japanese as the 銀行簿記精法 (Ginkō Boki Seihō).[2]

Pronunciation[edit]

Noun[edit]

簿()() (boki

  1. [from early 1870s] (accounting) bookkeeping

Derived terms[edit]

References[edit]

  1. 1.0 1.1 1.2 1997, 新明解国語辞典 (Shin Meikai Kokugo Jiten), Fifth Edition (in Japanese), Tōkyō: Sanseidō, →ISBN
  2. 2.0 2.1 2.2 簿記”, in 世界大百科事典 第2版 (Sekai Dai-hyakka Jiten Dainiban, Heibonsha World Encyclopedia Second Edition)[1] (in Japanese), Tōkyō: Heibonsha, 1998
  3. ^ 1988, 国語大辞典(新装版) (Kokugo Dai Jiten, Revised Edition) (in Japanese), Tōkyō: Shogakukan
  4. ^ 1964, 簿記の語源について (Boki no Gengo ni Tsuite, A Historical Study of the Word "Bookkeeping" in Japan) (in Japanese), w:ja:西川孝治郎 (Nishikawa Kojiro), article in the 三田商学研究 (Mita Shōgaku Kenkyū, Mita Business Review), Vol.7, No.2 (1964. 6), p.33-45. Keio University library page
  5. 5.0 5.1 2006, 大辞林 (Daijirin), Third Edition (in Japanese), Tōkyō: Sanseidō, →ISBN
  6. ^ 1998, NHK日本語発音アクセント辞典 (NHK Japanese Pronunciation Accent Dictionary) (in Japanese), Tōkyō: NHK, →ISBN