会计 (kuài jì) is a compound noun meaning both 'accounting' (the field or activity) and 'accountant' (the person). The first character 会 (kuài) historically refers to calculation or computation—note this is the *kuài* pronunciation, not the more common *huì*—while 计 (jì) means 'to calculate' or 'plan'. Together, they emphasize systematic financial record-keeping and analysis. This word is used in professional, academic, and everyday contexts involving money management, tax preparation, auditing, or financial reporting.

In spoken Chinese, 会计 is often used as a job title ('She works as an accountant') or to refer to the discipline itself ('He studies accounting'). It carries a formal, professional tone and appears frequently in business documents, company departments (e.g., 财务会计部), and educational programs. Unlike English, where 'accounting' and 'accountant' are distinct nouns, 会计 serves both functions depending on context and modifiers (e.g., 一名会计 = 'an accountant'; 学会计 = 'study accounting').