出納

• Reading: すいとう
• Romaji: suitou
• Kanji breakdown: 出 (sui — archaic reading) — disbursement, outgoing; 納 (tou — archaic reading) — receipt, incoming
• Pronunciation: /sɯi.toː/

Meaning

Receipts and disbursements; cashier duties. The management of incoming and outgoing cash flows within an organisation.

A formal accounting term covering both the receipt (収入) and disbursement (支出) of cash. 出納係 refers to a cashier or treasurer; 出納帳 is a cash ledger or cash book. Note the unusual reading: 出 is normally shutsu/de but reads すい (sui) in this compound, reflecting an older Sino-Japanese pronunciation. Common in government agencies and large organisations with dedicated cash-management functions.

Examples

1. 経理部の出納担当者が月末に現金残高を確認し、帳簿と照合する。 The cashier in the accounting department confirms the cash balance at month-end and reconciles it against the ledger.
2. 出納帳には日々の入出金がすべて時系列で記録されなければならない。 All daily receipts and disbursements must be recorded chronologically in the cash ledger.
3. 会計監査では出納処理の正確性と透明性が厳しく審査される。 In accounting audits, the accuracy and transparency of cash-handling procedures are scrutinised closely.

Usage Guide

Context: accounting, government administration, cashier duties, auditing

Tone: neutral

Origin & History

Compound of 出 (sui in this compound — an older Sino-Japanese reading, disbursement) and 納 (tou — also an older reading, receipt/paying in). These archaic readings reflect classical Chinese-derived pronunciation preserved in formal administrative language.

Cultural Context

Era: Classical–Modern

Generation: Finance professionals

Social background: Administrative