会计制度

• 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.

• 巾(cloth; scarf)ASSOCIATIVE
• 刂(knife; cut)RADICAL

Making is using a knife to cut cloth into a desired shape.

• 广(roof; broad eaves)RADICAL
• 廿(twenty; many times measure)ASSOCIATIVE
• 又(right hand; again; once more)ASSOCIATIVE

Under a roof, use your hand to measure back and forth many times to get accuracy.