簿記

• 読み: ぼき
• ローマ字: boki
• 漢字の分解: 簿 (bo) — ledger, register; 記 (ki/shiru) — record, write
• 発音: /bo.ki/

意味

Bookkeeping; the systematic recording of financial transactions in a business.

The foundational skill of recording financial transactions, forming the basis of accounting. 複式簿記 (double-entry bookkeeping) is the standard method. In Japan, the 日商簿記検定 (Japan Chamber of Commerce bookkeeping examination) — with three levels — is one of the most widely held business qualifications. 簿記2級 is commonly required or preferred in job postings for accounting and finance roles.

例文

1. 就職活動を前に日商簿記2級の資格を取得した。
2. 複式簿記の原則に従って取引を記帳する。
3. 簿記の基礎知識があれば財務諸表も読みやすくなる。

使い方ガイド

場面: accounting, finance, education, certification

トーン: neutral

起源と歴史

Abbreviated from 帳簿記入 (chōbo kinyū, 'ledger entry'). The abbreviation 簿記 became standard in the Meiji era as Japan adopted Western accounting practices, preserving 簿 (ledger) and 記 (record).

文化的背景

時代: Meiji to Modern

世代: All ages

社会的背景: Universal