簿記
Chinese
a book; a register; account-book | to remember; to note; mark to remember; to note; mark; sign; to record | ||
---|---|---|---|
trad. (簿記) | 簿 | 記 | |
simp. (簿记) | 簿 | 记 |
Pronunciation
Noun
簿記
- (accounting) bookkeeping
- (accounting) ledger; book
Japanese
Kanji in this term | |
---|---|
簿 | 記 |
ぼ Grade: S | き Grade: 2 |
kan’yōon | kan’on |
Etymology
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
- (Tokyo) ぼき [bóꜜkì] (Atamadaka – [1])[5][1][6]
- (Tokyo) ぼき [bòkí] (Heiban – [0])[5][1]
- IPA(key): [bo̞kʲi]
Noun
簿記 • (boki)
- [from early 1870s] (accounting) bookkeeping
Derived terms
- 複式簿記 (fukushiki boki, “double-entry bookkeeping”)
References
- 1997, 新明解国語辞典 (Shin Meikai Kokugo Jiten), Fifth Edition (in Japanese), Tōkyō: Sanseidō, →ISBN
- “簿記”, in 世界大百科事典 第2版 (Sekai Dai-hyakka Jiten Dainihan, “Heibonsha World Encyclopedia Second Edition”) (in Japanese), Tōkyō: Heibonsha, 1998
- 1988, 国語大辞典(新装版) (Kokugo Dai Jiten, Revised Edition) (in Japanese), Tōkyō: Shogakukan
- 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
- 2006, 大辞林 (Daijirin), Third Edition (in Japanese), Tōkyō: Sanseidō, →ISBN
- 1998, NHK日本語発音アクセント辞典 (NHK Japanese Pronunciation Accent Dictionary) (in Japanese), Tōkyō: NHK, →ISBN