会计准则理事会

• 人(person; man; human)RADICAL
• 云(speak; cloud)PHONETIC

A meeting is when many people gather together to speak and talk.

• 言(word; speech)RADICAL
• 十(ten)PHONETIC

Calculation is using words to count numbers one by one.

• 冫(ice; cold)RADICAL
• 隹(short-tailed bird)PHONETIC

Cold ice water helps measure water level accurately, thus meaning standard, permissible.

• 贝(money; valuable thing)ASSOCIATIVE
• 刂(knife; punishment)RADICAL

Using a knife to carve rules on valuables establishes the laws that bind everyone together.

• 王(jade; precious stone)RADICAL
• 里(village; mile)PHONO-SEMANTIC

Polishing rough jade layer by layer along the grain, like dividing the road mile by mile into neat sections.

• ⼅(hook; fishhook)RADICAL
• 口(mouth; speech)ASSOCIATIVE
• 彐(hand holding brush)ASSOCIATIVE

Using your hand to hold a brush and write down important spoken words from beginning to end is work.