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verb HSK 5
hé suàn
to calculate · to audit · to account · accounting

Meaning

核算 means to carefully check and calculate financial figures or costs. It combines 核 (to examine/verify) and 算 (to calculate), and is commonly used in business, accounting, and economic contexts when verifying numbers or conducting financial audits.

Usage

This is a formal, professional term used primarily in business and finance settings. It emphasizes the thorough, verification aspect of calculation rather than simple arithmetic. Often appears in contexts involving cost accounting, financial audits, or budget verification.

Examples

  1. 01
    会计部门正在核算这个季度的成本。
    Kuài jì bù mén zhèng zài hé suàn zhè ge jì dù de chéng běn.
    The accounting department is calculating this quarter's costs.
  2. 02
    我们需要仔细核算一下项目的预算。
    Wǒ men xū yào zǐ xì hé suàn yī xià xiàng mù de yù suàn.
    We need to carefully audit the project budget.

Characters

Measure words

  • 次cì进行一次核算

Common collocations

  • 成本核算
    chéng běn hé suàn
    cost accounting
  • 核算单位
    hé suàn dān wèi
    accounting unit
  • 独立核算
    dú lì hé suàn
    independent accounting
  • 财务核算
    cái wù hé suàn
    financial accounting

Origin

Compound word combining 核 (examine/verify) with 算 (calculate). The term emphasizes verified calculation, reflecting its use in formal accounting contexts.

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