会计

kuàijì · HSK 4

accountant

🧮 会计 = meet/gather (会) + count/calculate (计)

会 means to gather or assemble; 计 means to count, calculate, or plan. Together they describe the person who gathers and tallies the numbers — an accountant or bookkeeper.

会 — 人 person on top + 云 cloud/say below (simplified from 會)
The traditional form 會 showed a lid over a vessel with contents stacked inside, depicting things coming together — hence 'meet, gather, assemble.' From 'gathering' it extended to 'meeting,' then 'understand' (minds meeting) and 'be able to.' The simplified 会 keeps only a schematic top and bottom.

计 — speech radical 讠 (言) + ten 十
计 is a semantic compound: 言 'speech/words' plus 十 'ten', suggesting counting or reckoning aloud. The original sense was to calculate or tally numbers, which extended to 'plan, scheme, plot' — any kind of mental reckoning. Modern uses like 计算 (calculate) and 计划 (plan) preserve both threads.

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