簿記
解説 Definition
ビジネスの財務記録を記録し、管理することです。簿記は、収入と支出を追跡し、企業の経済的健全性を確認するための重要なプロセスです。
Bookkeeping is the work of recording and organizing a business's financial information, such as money coming in and going out. It is commonly used in business and accounting, and it focuses on accurate records rather than big financial decisions.
覚え方のコツ Memory Tip
bookkeeping は book + keeping と見て、「帳簿(book)を保ち続けること」とつかむと覚えやすいです。keep は「保存する・管理する」が基本なので、数字や記録をきちんと維持する仕事だと連想します。accounting と近いですが、bookkeeping は日々の収支や取引を正確に記録する実務寄りで、分析や会計判断まで含む accounting より一段手前。bookkeeper, keep records, keep the books も一緒に覚えると定着します。
Break it into `book` + `keeping`. Here `book` means record books, and `keeping` means maintaining them carefully. Also connect it with `keep the books` and `bookkeeper` to make the whole word easier to recall.
例文
Proper bookkeeping is essential for maintaining accurate financial records.
適切な簿記は、正確な財務記録を維持するために不可欠です。
She studied bookkeeping to become a skilled accountant.
彼女は熟練した会計士になるために、簿記を勉強しました。
Small businesses often struggle with bookkeeping and accounting tasks.
小規模企業は、簿記と会計業務で苦労することが多いです。
bookkeeping の類義語・関連語
bookkeeping の語源・成り立ち Etymology
`bookkeeping` は `book`＋`keep`＋`-ing`。`book` は古英語 `boc`、さらに『ブナ材』を表すゲルマン祖語にさかのぼり、`keep` は古英語 `cepan`『見守る』で、もとは『帳簿をきちんと保つこと』。関連語に `book`、`bookkeeper` がある。
Bookkeeping is made from book, keep, and the ending -ing. Book comes from Old English boc and goes back to an old Germanic word linked to beech wood, a material once used for writing, while keep comes from Old English cepan, "to watch" or "guard." So the word originally meant the act of carefully keeping written records. Related words include book and bookkeeper.
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