资本计提

• 木(tree; wood)RADICAL
• 一(mark; position indicator)ASSOCIATIVE

A horizontal line at the base of a tree marks the root—that is the foundation, the essential base.

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

Calculation is using words to count numbers one by one.

• 扌(hand)RADICAL
• 是(correct; be)PHONO-SEMANTIC

Using your hand to grasp what is necessary represents the elevated and exalted action.