# 會計
## Chinese
### Pronunciation

* Mandarin
    (Pinyin): kuàijì
    (Zhuyin): ㄎㄨㄞˋ ㄐㄧˋ
* Cantonese
    (Guangzhou–Hong Kong, Jyutping): wui$^6$ gai$^3$ / kui$^2$ gai$^3$ / kui$^3$ gai$^3$
    (Taishan, Wiktionary): voi$^5$ gai$^1$
* Hakka
    (Sixian, PFS): fi-kie / fi-ki
    (Hailu, HRS): fui$^˖$ gie$^ˇ$
* Southern Min
    (Hokkien, POJ): kòe-kè / hōe-kè
    (Teochew, Peng'im): guai$^3$ goi$^3$
* Wu (Shanghai, Wugniu): $^5$kue-ci$_5$; $^5$khue-ci$_5$
* Mandarin
** (Standard Chinese)
*** Hanyu Pinyin: kuàijì → kuàiji (toneless final syllable variant)
*** Zhuyin: ㄎㄨㄞˋ ㄐㄧˋ → ㄎㄨㄞˋ ˙ㄐㄧ (toneless final syllable variant)
*** Tongyong Pinyin: kuàiji̊
*** Wade–Giles: kʻuai$^4$-chi$^5$
*** Yale: kwài-ji
*** Gwoyeu Romatzyh: kuay.jih
*** Palladius: куайцзи (kuajczi)
*** Sinological IPA : /kʰu̯aɪ̯⁵¹⁻⁵³ t͡ɕi⁵¹/ → /kʰu̯aɪ̯⁵¹ d͡ʑ̥i¹/
* Cantonese
** (Standard Cantonese, Guangzhou–Hong Kong)
*** Jyutping: wui$^6$ gai$^3$ / kui$^2$ gai$^3$ / kui$^3$ gai$^3$
*** Yale: wuih gai / kúi gai / kui gai
*** Cantonese Pinyin: wui$^6$ gai$^3$ / kui$^2$ gai$^3$ / kui$^3$ gai$^3$
*** Guangdong Romanization: wui$^6$ gei$^3$ / kui$^2$ gei$^3$ / kui$^3$ gei$^3$
*** Sinological IPA : /wuːi̯²² kɐi̯³³/, /kʰuːi̯³⁵ kɐi̯³³/, /kʰuːi̯³³ kɐi̯³³/
** (Taishanese, Taicheng)
*** Wiktionary: voi$^5$ gai$^1$
*** Sinological IPA : /vᵘɔi³² kai³³/
* Hakka
** (Northern Sixian, incl. Miaoli)
*** Pha̍k-fa-sṳ: fi-kie
*** Hakka Romanization System: fi gie
*** Hagfa Pinyim: fi$^4$ gie$^4$
*** Sinological IPA: /fi⁵⁵ ki̯e⁵⁵/
** (Southern Sixian, incl. Neipu)
*** Pha̍k-fa-sṳ: fi-ki
*** Hakka Romanization System: fi gi
*** Hagfa Pinyim: fi$^4$ gi$^4$
*** Sinological IPA: /fi⁵⁵ ki⁵⁵/
** (Hailu, incl. Zhudong)
*** Hakka Romanization System: fui$^˖$ gie$^ˇ$
*** Sinological IPA: /fui³³ kie¹¹/
* Southern Min
** (Hokkien: Xiamen, Quanzhou, Zhangzhou, General Taiwanese)
*** Pe̍h-ōe-jī: kòe-kè
*** Tâi-lô: kuè-kè
*** Phofsit Daibuun: koea'kex
*** IPA (Kaohsiung): /kue²¹⁻⁴¹ ke²¹/
*** IPA (Taipei): /kue¹¹⁻⁵³ ke¹¹/
*** IPA (Xiamen, Zhangzhou): /kue²¹⁻⁵³ ke²¹/
*** IPA (Quanzhou): /kue⁴¹⁻⁵⁵⁴ ke⁴¹/
** (Hokkien: variant in Taiwan)
*** Pe̍h-ōe-jī: hōe-kè
*** Tâi-lô: huē-kè
*** Phofsit Daibuun: hoexkex
*** IPA (Kaohsiung): /hue³³⁻²¹ ke²¹/
*** IPA (Taipei): /hue³³⁻¹¹ ke¹¹/
** (Teochew)
*** Peng'im: guai$^3$ goi$^3$
*** Pe̍h-ōe-jī-like: kuài kòi
*** Sinological IPA : /kuai²¹³⁻⁵⁵ koi²¹³/
* Wu
** (Northern: Shanghai)
*** Wugniu: $^5$kue-ci$_5$; $^5$khue-ci$_5$
*** MiniDict: kue$^去$ ci$^去$; khue$^去$ ci$^去$
*** Wiktionary Romanisation (Shanghai): $^2$kue-ji$_2$; $^2$khue-ji$_2$
*** Sinological IPA (Shanghai): /kue³³ t͡ɕi⁴⁴/, /kʰue³³ t͡ɕi⁴⁴/
* Middle Chinese: kwajH kejH
Rime :
| Character | 會 | 計 |
| Reading # | 2/2 | 1/1 |
| Initial (聲) | 見 (28) | 見 (28) |
| Final (韻) | 泰 (26) | 齊 (39) |
| Tone (調) | Departing (H) | Departing (H) |
| Openness (開合) | Closed | Open |
| Division (等) | I | IV |
| Fanqie | 古外切 | 古詣切 |
| Baxter | kwajH | kejH |
| Reconstructions |||
| Zhengzhang Shangfang | /kuɑi$^H$/ | /kei$^H$/ |
| Pan Wuyun | /kʷɑi$^H$/ | /kei$^H$/ |
| Shao Rongfen | /kuɑi$^H$/ | /kɛi$^H$/ |
| Edwin Pulleyblank | /kwaj$^H$/ | /kɛj$^H$/ |
| Li Rong | /kuɑi$^H$/ | /kei$^H$/ |
| Wang Li | /kuɑi$^H$/ | /kiei$^H$/ |
| Bernhard Karlgren | /kuɑi$^H$/ | /kiei$^H$/ |
| Expected Mandarin Reflex | guì | jì |
| Expected Cantonese Reflex | gui$^3$ | gai$^3$ |
* Old Chinese
    (Baxter–Sagart): /*kˤop-s kˤij-s/
    (Zhengzhang): /*koːbs kiːds/
Baxter–Sagart system 1.1 (2014) :
| Character | 會 | 計 |
| Reading # | 3/3 | 1/1 |
| Modern Beijing (Pinyin) | kuài | jì |
| Middle Chinese | ‹ kwaj$^H$ › | ‹ kej$^H$ › |
| Old Chinese | /*kˁop-s/ | /*kˁij-s/ |
| English | calculate; calculation | calculate |
| Notes for Old Chinese notations in the Baxter–Sagart system: * Parentheses "" indicate uncertain presence; * Square brackets "" indicate uncertain identity, e.g. *[t] as coda may in fact be *-t or *-p; * Angle brackets "<>" indicate infix; * Hyphen "-" indicates morpheme boundary; * Period "." indicates syllable boundary. |||
Zhengzhang system (2003) :
| Character | 會 | 計 |
| Reading # | 1/2 | 1/1 |
| No. | 5493 | 5835 |
| Phonetic component | 會 | 計 |
| Rime group | 蓋 | 至 |
| Rime subdivision | 3 | 1 |
| Corresponding MC rime | 儈 | 計 |
| Old Chinese | /*koːbs/ | /*kiːds/ |

### Noun

會計
* accounting; accountancy
    會計事務所／会计事务所 ― kuàijì shìwùsuǒ ― accounting firm
    成本會計／成本会计 ― chéngběn kuàijì ― cost accounting
* accountant

#### Derived terms

* 創意會計／创意会计 (chuàngyì kuàijì)
* 成本會計／成本会计 (chéngběn kuàijì)
* 會計員／会计员 (kuàijìyuán)
* 會計學／会计学 (kuàijìxué)
* 會計師／会计师 (kuàijìshī)
* 會計成本／会计成本 (kuàijì chéngběn)
* 會計證／会计证 (kuàijìzhèng)
* 法務會計／法务会计 (fǎwù kuàijì)
* 財會／财会 (cáikuài)

### Verb

會計
* (Classical) to examine and calculate
* (Classical) to do accounting work
* (Classical, of the Son of Heaven) to give out rewards to vassals based on merit
* (Classical) to plan; to manage

#### Synonyms

* (to examine and calculate):
* 合算 (hésuàn)
* 推算 (tuīsuàn)
* 摟／搂 (lōu) (regional, figurative)
* 核算 (hésuàn)
* 核計／核计 (héjì)
* 算計／算计 (suànjì)
* 計算／计算 (jìsuàn)
* 計量／计量

### Proper noun

會計
* (historical) Alternative name for 會稽／会稽 (Kuàijī, “Mount Kuaiji”).
* (historical) Alternative name for 會稽／会稽 (Kuàijī, “Kuaiji (place name)”).

## Korean

Hanja in this term :
| 會 | 計 |

### Noun

會計 • (hoegye) (hangeul 회계)
* hanja form of 회계 (“accounting”)