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

  1. (accounting) bookkeeping
  2. (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

Noun

簿(ぼ)記(き) • (boki) 

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

Derived terms

References
  1. Kindaichi, Kyōsuke et al., editors (1997), 新明解国語辞典 [Shin Meikai Kokugo Jiten] (in Japanese), Fifth edition, Tōkyō: Sanseidō, →ISBN
  2. “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
  3. Shōgaku Tosho (1988) 国語大辞典（新装版） [Unabridged Dictionary of Japanese (Revised Edition)] (in Japanese), Tōkyō: Shogakukan, →ISBN
  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. Matsumura, Akira, editor (2006), 大辞林 [Daijirin] (in Japanese), Third edition, Tōkyō: Sanseidō, →ISBN
  6. NHK Broadcasting Culture Research Institute, editor (1998), NHK日本語発音アクセント辞典 [NHK Japanese Pronunciation Accent Dictionary] (in Japanese), Tōkyō: NHK Publishing, →ISBN
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