簿記

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	記
simp. (簿记)		簿	记

Pronunciation edit

Mandarin
(Pinyin): bùjì

(Zhuyin): ㄅㄨˋ ㄐㄧˋ
Southern Min (Hokkien, POJ): phō͘-kì

Mandarin
- (Standard Chinese)⁺
  - Hanyu Pinyin: bùjì
  - Zhuyin: ㄅㄨˋ ㄐㄧˋ
  - Tongyong Pinyin: bùjì
  - Wade–Giles: pu⁴-chi⁴
  - Yale: bù-jì
  - Gwoyeu Romatzyh: buhjih
  - Palladius: буцзи (buczi)
  - Sinological IPA ^(key): /pu⁵¹⁻⁵³ t͡ɕi⁵¹/
Southern Min
- (Hokkien)
  - Pe̍h-ōe-jī: phō͘-kì
  - Tâi-lô: phōo-kì
  - Phofsit Daibuun: phoxkix
  - IPA (Xiamen): /pʰɔ²²⁻²¹ ki²¹/
  - IPA (Quanzhou): /pʰɔ⁴¹⁻²² ki⁴¹/
  - IPA (Zhangzhou): /pʰɔ²²⁻²¹ ki²¹/
  - IPA (Taipei): /pʰɔ³³⁻¹¹ ki¹¹/
  - IPA (Kaohsiung): /pʰɔ³³⁻²¹ ki²¹/

Noun edit

簿記

(accounting) bookkeeping
(accounting) ledger; book

Japanese edit

Kanji in this term
簿	記
ぼ Grade: S	き 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

(Tokyo) ぼき [bóꜜkì] (Atamadaka – [1])^[5]^[1]^[6]
(Tokyo) ぼき [bòkí] (Heiban – [0])^[5]^[1]
IPA^(key): [bo̞kʲi]

Noun edit

簿(ぼ)記(き) • (boki)

[from early 1870s] (accounting) bookkeeping

Derived terms edit

複式簿記(ふくしきぼき) (fukushiki boki, “double-entry bookkeeping”)

References edit

↑ ^1.0 ^1.1 ^1.2 Kindaichi, Kyōsuke et al., editors (1997), 新明解国語辞典 (in Japanese), Fifth edition, Tōkyō: Sanseidō, →ISBN
↑ ^2.0 ^2.1 ^2.2 “簿記”, in 世界大百科事典第２版 (Sekai Dai-hyakka Jiten Dainihan, “Heibonsha World Encyclopedia Second Edition”)‎^[1] (in Japanese), Tōkyō: Heibonsha, 1998
^ Shōgaku Tosho (1988) 国語大辞典（新装版） [Unabridged Dictionary of Japanese (Revised Edition)] (in Japanese), Tōkyō: Shogakukan, →ISBN
^ 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
↑ ^5.0 ^5.1 Matsumura, Akira, editor (2006), 大辞林 (in Japanese), Third edition, Tōkyō: Sanseidō, →ISBN
^ 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

[SMK5-1] 1.0 ^1.1 ^1.2 Kindaichi, Kyōsuke et al., editors (1997), 新明解国語辞典 (in Japanese), Fifth edition, Tōkyō: Sanseidō, →ISBN

[SDHJ-2] 2.0 ^2.1 ^2.2 “簿記”, in 世界大百科事典第２版 (Sekai Dai-hyakka Jiten Dainihan, “Heibonsha World Encyclopedia Second Edition”)‎^[1] (in Japanese), Tōkyō: Heibonsha, 1998

[KDJ-3] Shōgaku Tosho (1988) 国語大辞典（新装版） [Unabridged Dictionary of Japanese (Revised Edition)] (in Japanese), Tōkyō: Shogakukan, →ISBN

[Nishikawa-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

[DJR-5] 5.0 ^5.1 Matsumura, Akira, editor (2006), 大辞林 (in Japanese), Third edition, Tōkyō: Sanseidō, →ISBN

[NHK-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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