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A2 noun 8 min read

核算

hesuan
Examples Notes & Tips 核算 in 30 Seconds
Explanation 核算 in your Level:
At the A1 level, you don't need to use '核算' (hésuàn) very often. It is a big word for a beginner! You should focus on '算' (suàn), which means 'to count' or 'to calculate'. Imagine you are buying fruit and you want to know the total price. You would use '算'. '核算' is more for business. However, you might see it on a sign in a bank or a hospital. If you see it, just remember it means 'the people here are doing serious math with money'. It is like the difference between 'adding up' and 'accounting'. As an A1 learner, just recognize that '核' means to check and '算' means to count. Together, they mean 'to check and count carefully'.
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At the A2 level, you are starting to talk about your job or your daily life in more detail. '核算' (hésuàn) is useful if you work in an office. You can use it to say 'calculate the cost' (核算成本 - hésuàn chéngběn). It makes you sound more professional than just saying '算钱' (suàn qián - counting money). You will hear this word when people talk about 'accounting' in a general sense. For example, if you go to a company and ask how they manage their money, they might say they have a '核算系统' (accounting system). Remember, '核' (hé) is the same character used in '核对' (héduì - to check/verify). So, '核算' is calculating while checking everything is correct.
By B1, you should be able to distinguish '核算' (hésuàn) from its synonyms like '计算' (jìsuàn) and '结算' (jiésuàn). '计算' is general math, but '核算' is specifically for financial auditing and cost assessment. In a business meeting, you might say, '我们得核算一下这个项目的利润' (We need to calculate the profits of this project). This shows you understand that profit isn't just one number, but a result of many complex factors that need to be audited. You should also recognize common collocations like '成本核算' (cost accounting). This word is very common in Chinese economic news, so learning it will help you understand headlines about the economy or corporate reports.
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At the B2 level, you should use '核算' (hésuàn) with precision in professional contexts. You should understand that it can be a verb or a noun. For instance, '独立核算' (independent accounting) is a key term in business structure. You might encounter it in legal or financial documents. B2 learners should also be aware of the 'National Income Accounting' (国民经济核算) which is a high-level economic term. You should be able to explain the difference between '核算' and '审计' (shěnjì - audit). While '核算' is the process of accounting, '审计' is the formal review of those accounts by a third party. Using '核算' correctly in a presentation will significantly boost your perceived fluency in business Chinese.
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For C1 learners, '核算' (hésuàn) is a versatile tool for analyzing complex systems. You should be comfortable using it in abstract ways, such as '环境核算' (environmental accounting) or '社会成本核算' (social cost accounting). At this level, you aren't just calculating money; you are quantifying complex values. You should also be familiar with its role in different accounting standards (会计核算准则). You can use '核算' to discuss the methodology behind data. For example, '不同的核算方法会导致不同的结果' (Different accounting methods will lead to different results). This level of nuance allows you to participate in high-level financial and policy discussions in Chinese.
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At the C2 level, '核算' (hésuàn) is part of your specialized vocabulary for economics, law, and corporate governance. You should understand the historical evolution of accounting systems in China and how '核算' has been used in various economic reforms. You might use it in academic writing to discuss the 'Green GDP accounting' (绿色GDP核算) and the challenges of quantifying non-market values. You should be able to use the word with complete naturalness in any formal register, understanding its subtle implications of transparency and accountability. At this stage, '核算' is not just a word for math; it is a word for the systematic verification of truth through numbers.
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Examples Notes & Tips

核算 in 30 Seconds

  • Formal term for calculation and accounting.
  • Used in business, economics, and professional settings.
  • Implies verification and systematic checking of numbers.
  • Essential for discussing budgets, costs, and profits.

At its core, 核算 (hésuàn) is a formal term used primarily in business, economics, and administrative contexts to describe the process of calculation, accounting, or auditing. While the English word 'calculate' often translates to the simpler 计算 (jìsuàn), 核算 implies a more rigorous, systematic, and official verification of figures. Imagine you are not just adding up numbers, but checking them against a standard or ensuring they reflect the true economic reality of a project.

Business Context
In a corporate setting, this word is used for cost accounting (成本核算). It involves tracking every penny spent on raw materials, labor, and overhead to determine the actual cost of a product.

财务部正在对上季度的支出进行核算。(The finance department is currently auditing/calculating the expenditures of the last quarter.)

The word consists of two characters: 核 (hé), which means to examine, check, or core, and 算 (suàn), which means to calculate or count. Together, they form a concept of 'checking-calculation.' It is less about the math and more about the accountability of the math. You will hear this word in news reports regarding national GDP, in office meetings regarding project budgets, and in hospitals regarding medical costs.

Economic Scale
Governments use this for 'National Income Accounting' (国民收入核算). It is the high-level math that keeps a country's economy transparent.

我们需要重新核算这个项目的成本。(We need to recalculate/audit the costs of this project.)

Furthermore, 核算 is often used as a verbal noun. While you can '核算' something (verb), it also refers to the 'system of accounting' (noun) itself. In recent years, you might have seen '核酸' (nucleic acid) in the context of COVID-19 tests; be careful not to confuse the two, as they sound similar but have completely different meanings and characters.

Daily Life Use
Even in daily life, if you are splitting a complex bill with many friends and checking every itemized tax and tip, you might jokingly say you are doing '核算'.

Using 核算 (hésuàn) correctly requires understanding its formal tone. It usually takes a direct object related to money, costs, or data. It is rarely used for simple math like '2+2'. Instead, it is used for 'the total cost of production' or 'the monthly revenue balance'.

Pattern 1: Verb + Object
The most common usage is [Subject] + [核算] + [Financial Object].

公司每年都会核算经营利润。(The company calculates its operating profits every year.)

In this example, 'operating profits' is a complex figure that requires auditing and systematic calculation, making 核算 the perfect choice. You wouldn't use 数 (shǔ - to count) here because you aren't counting physical bills; you are performing an accounting process.

Pattern 2: As a Noun
It often appears in compound nouns like '成本核算' (cost accounting) or '独立核算' (independent accounting).

这个部门实行独立核算。(This department implements independent accounting.)

This means the department tracks its own income and expenses separately from the main company. This is a very common phrase in Chinese business management. Notice how 核算 functions as the heart of the sentence's meaning, defining the structural financial relationship.

Pattern 3: Passive/Resultative
You can use it with '经过' (after/through) to show that a conclusion was reached after calculation.

经过核算，我们发现亏损了。(After accounting/calculation, we found that we had made a loss.)

This structure is common in reports. It provides a logical flow from the action of checking the numbers to the discovery of the result. It gives the speaker's conclusion a sense of authority and evidence-based backing.

You are most likely to encounter 核算 (hésuàn) in environments where money and data are managed professionally. It is not a word you'd use while buying an apple at a street stall, but it is definitely a word you'd hear in a bank or a corporate office.

In the Office
Managers use it when discussing budgets. '我们需要核算一下这个方案的成本' (We need to calculate the cost of this proposal). It sounds decisive and analytical.

会计正在核算员工的加班费。(The accountant is calculating the employees' overtime pay.)

Notice how 'overtime pay' involves checking records, rates, and hours—this complexity is why 核算 is used instead of a simpler word. It implies a process of verification.

In News and Media
Financial news reports frequently use this word when discussing national statistics, such as GDP or inflation rates. '国家统计局完成了年度GDP核算' (The National Bureau of Statistics has completed the annual GDP calculation).

In this context, it carries the weight of official governmental authority. It suggests that the numbers have been triple-checked and are now 'official'.

银行正在对这笔贷款进行风险核算。(The bank is performing a risk assessment/calculation on this loan.)

Banks use it for risk assessments (风险核算). Here, it's not just about money, but about calculating probabilities and potential losses. This shows the word's versatility in analytical fields.

At the Hospital
When you check out of a hospital in China, the final bill calculation process is often referred to as '费用核算' (expense accounting).

This is because hospital bills are notoriously complex, involving insurance, medicine, and service fees. The '核算' process ensures that the patient and the insurance company are paying the correct amounts.

Even though 核算 (hésuàn) is straightforward, learners often stumble over its register and its similarity to other 'calculation' words. Here are the most common pitfalls.

Mistake 1: Using it for simple math
Don't use it for basic arithmetic. If you say '我核算一下三加五' (I'll calculate 3+5), it sounds like you're launching a full-scale corporate audit for a primary school math problem.

Incorrect: 请帮我核算这个菜多少钱。(Please audit how much this dish costs.)
Correct: 请帮我算一下这个菜多少钱。(Please count how much this dish costs.)

For daily transactions, the single character 算 (suàn) or 计算 (jìsuàn) is much more natural.

Mistake 2: Confusing with '结算' (jiésuàn)
'核算' is the process of calculating the figures. '结算' is the act of settling the bill or closing the account. You '核算' the cost to know what it is, but you '结算' to actually pay the money.

If you tell a waiter '我要核算' (I want to audit), they will be very confused. You should say '我要结算' (I want to settle the bill) or '买单' (pay the bill).

Mistake 3: Misusing the tone
Because it's a formal word, using it in a very informal sentence can sound sarcastic or overly dramatic. '他在核算自己的零花钱' (He is auditing his pocket money) implies he is being excessively serious about a tiny amount of money.

Always consider the 'weight' of the numbers you are calculating. If the numbers represent a business, a project, or a formal system, 核算 is appropriate. If it's just your change from the grocery store, stick to 算.

To master 核算 (hésuàn), you must see where it fits in the family of calculation-related words. Chinese has several terms that English speakers might all translate as 'calculate'.

核算 vs. 计算 (jìsuàn)
'计算' is the general word for math. It covers everything from 1+1 to complex physics. '核算' is specific to accounting and auditing. Use '计算' for math problems and '核算' for financial reports.
核算 vs. 结算 (jiésuàn)
'核算' is about the internal process of finding the number. '结算' is about the external action of paying or closing the transaction. Think of '核算' as the preparation and '结算' as the completion.

Example: 我们先核算成本，年底再进行结算。(We first audit the costs, then settle the accounts at the end of the year.)

核算 vs. 预算 (yùsuàn)
'预算' is a budget (calculating before spending). '核算' is accounting (calculating during or after spending). One looks forward; the other looks at the current or past reality.
核算 vs. 估算 (gūsuàn)
'估算' means to estimate. '核算' implies high precision. If you don't have the exact numbers, use '估算'. If you have the receipts and are doing the official math, use '核算'.

In summary, choose 核算 when the context is financial, the process is systematic, and the tone is professional. It is the 'gold standard' word for business math in Chinese.

How Formal Is It?

Fun Fact

The character '算' contains the radical for bamboo (竹) because ancient Chinese people used bamboo strips (counting rods) to perform math before the abacus was invented.

Pronunciation Guide

UK /həʊ swæn/
US /hoʊ swæn/
Second syllable 'suàn' is emphasized due to the 4th tone.
Rhymes With
预算 (yùsuàn) 结算 (jiésuàn) 估算 (gūsuàn) 换算 (huànsuàn) 口算 (kǒusuàn) 笔算 (bǐsuàn) 打算 (dǎsuàn) 失算 (shīsuàn)
Common Errors
  • Pronouncing 'hé' as 'hē' (1st tone).
  • Confusing 'suàn' (4th tone) with 'suān' (1st tone).
  • Merging the 'u' and 'a' into a single 'a' sound.
  • Thinking the 'h' is silent.
  • Misplacing the stress on the first character.

Difficulty Rating

Reading 3/5

Characters are common but the context is often technical.

Writing 4/5

Writing '核' requires attention to strokes.

Speaking 3/5

Pronunciation is easy but tones must be precise.

Listening 4/5

Can be confused with '核酸' in fast speech.

What to Learn Next

Prerequisites

算 计算 钱 成本 公司

Learn Next

结算 审计 预算 财务 税务

Advanced

权责发生制 公允价值 折旧 资产负债表
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Examples by Level

1

请帮我核算一下费用。

Please help me calculate the fees.

Simple verb-object structure.

2

他在核算钱。

He is calculating the money.

Subject + progressive + verb + noun.

3

核算对吗？

Is the calculation correct?

Using a noun as a subject in a simple question.

4

我要去核算部。

I am going to the accounting department.

Using '核算' as a modifier for 'department'.

5

核算很简单。

The calculation is very simple.

Subject + adjective.

6

他们在核算成本。

They are calculating the cost.

A1 level usage of 'cost'.

7

请核算这个数字。

Please calculate this number.

Imperative sentence.

8

核算完成了。

The calculation is finished.

Verb + complement of result.

1

财务部正在核算上个月的支出。

The finance department is calculating last month's expenditures.

More complex subject and time phrase.

2

我们需要核算一下生产成本。

We need to calculate the production costs.

Using '一下' to soften the verb.

3

这个项目的核算非常复杂。

The accounting for this project is very complex.

Using '核算' as a noun.

4

会计正在核算员工的工资。

The accountant is calculating the employees' salaries.

Specific professional context.

5

核算结果已经出来了。

The calculation results are already out.

Noun compound '核算结果'.

6

请重新核算这些数据。

Please recalculate these data.

Using '重新' (again).

7

公司实行独立核算。

The company implements independent accounting.

Formal business phrase.

8

核算时请注意汇率。

Please pay attention to the exchange rate when calculating.

Using '时' to mean 'when'.

1

成本核算是企业管理的重要环节。

Cost accounting is an important part of enterprise management.

Abstract noun usage.

2

我们需要对这项投资进行风险核算。

We need to conduct a risk assessment for this investment.

Using '进行' (to conduct) + noun.

3

经过核算，我们发现这个方案不可行。

After calculation, we found this plan is not feasible.

Using '经过' to show process.

4

你核算过这些材料的总价吗？

Have you calculated the total price of these materials?

Using '过' for past experience.

5

核算过程中不能出错。

No mistakes can be made during the accounting process.

Using '过程中' (in the process of).

6

这个季度的利润核算已经完成了。

The profit calculation for this quarter has been completed.

Passive structure implied.

7

财务系统会自动进行核算。

The financial system will automatically perform the calculation.

Using '自动' (automatically).

8

请把核算报告发给我。

Please send the accounting report to me.

Using the '把' construction.

1

国民经济核算反映了一个国家的经济实力。

National economic accounting reflects a country's economic strength.

High-level economic terminology.

2

该分公司拥有独立的财务核算权。

The branch office has independent financial accounting rights.

Legal/Business formal language.

3

核算方法的改变会影响最终的数据。

Changes in accounting methods will affect the final data.

Subject is a complex noun phrase.

4

我们需要精确核算每一笔开支。

We need to accurately account for every single expenditure.

Adverb + Verb + Measure word phrase.

5

核算结果与预算存在较大偏差。

There is a significant deviation between the accounting results and the budget.

Comparing '核算' and '预算'.

6

审计师正在对该公司的账目进行核算。

The auditor is auditing the company's accounts.

Specific professional role '审计师'.

7

加强成本核算可以提高企业的竞争力。

Strengthening cost accounting can improve an enterprise's competitiveness.

Using '加强' (strengthen) as a gerund-like opener.

8

核算标准应当符合国家规定。

The accounting standards should comply with national regulations.

Using '应当' (should) in a formal sense.

1

环境成本核算已成为可持续发展的重要工具。

Environmental cost accounting has become an important tool for sustainable development.

Academic/Policy context.

2

在进行资产核算时，必须考虑折旧因素。

When performing asset valuation, depreciation factors must be considered.

Technical accounting terminology '折旧' (depreciation).

3

该模型通过复杂的算法实现实时核算。

The model achieves real-time accounting through complex algorithms.

Technology/Fintech context.

4

核算体系的完善有助于防范金融风险。

The improvement of the accounting system helps prevent financial risks.

Abstract systemic discussion.

5

我们需要对社会福利进行综合核算。

We need to conduct a comprehensive assessment of social welfare.

Sociological application of the term.

6

核算误差可能导致严重的决策失误。

Accounting errors can lead to serious decision-making mistakes.

Causal relationship in formal logic.

7

政府正在探索绿色GDP核算的新路径。

The government is exploring new paths for green GDP accounting.

Current political/economic topic.

8

核算的透明度是资本市场健康发展的基石。

Transparency in accounting is the cornerstone of the healthy development of capital markets.

Metaphorical formal language.

1

权责发生制是现代会计核算的核心原则之一。

The accrual basis is one of the core principles of modern accounting.

Highly technical accounting principle '权责发生制'.

2

通过对历史数据的追溯核算，我们可以发现潜在的问题。

Through retrospective accounting of historical data, we can discover potential problems.

Advanced term '追溯核算' (retrospective accounting).

3

核算范畴的界定直接影响到统计结果的权威性。

The definition of the accounting scope directly affects the authority of the statistical results.

Epistemological discussion of data.

4

在全球化背景下，跨境业务的核算变得愈发复杂。

In the context of globalization, the accounting of cross-border business has become increasingly complex.

Complex prepositional phrase start.

5

我们需要构建一套科学的生态价值核算体系。

We need to construct a scientific ecological value accounting system.

Constructive formal proposal.

6

核算中的公允价值计量引发了广泛的学术争议。

Fair value measurement in accounting has sparked widespread academic controversy.

Discussion of academic theory '公允价值'.

7

该项政策的实施需要精准的财政核算作为支撑。

The implementation of this policy requires precise fiscal accounting as support.

Policy analysis language.

8

核算的精细化程度标志着企业管理水平的高低。

The degree of refinement in accounting marks the level of enterprise management.

Evaluative formal statement.

Common Collocations

成本核算
独立核算
财务核算
进行核算
精确核算
核算方法
核算标准
实时核算
国民经济核算
费用核算

Common Phrases

核算中心

— An accounting center within a large organization.

把报销单交给核算中心。

会计核算

— The process of financial accounting.

会计核算是财务管理的基础。

核算程序

— The formal steps/procedure for accounting.

请遵守公司的核算程序。

核算单位

— The specific entity or unit being accounted for.

每个核算单位都要提交报告。

成本核算员

— A cost accountant (job title).

他是一名经验丰富的成本核算员。

核算体系

— The overall system of accounting.

建立一个完善的核算体系。

核算项目

— The specific item or project being calculated.

这是本月新增的核算项目。

核算范围

— The scope of what is included in the calculation.

我们需要确定核算范围。

统一核算

— Unified or centralized accounting.

总部实行统一核算。

核算周期

— The accounting period (e.g., monthly).

我们的核算周期是一个月。

Idioms & Expressions

"精打细算"

— To calculate very carefully; to be frugal.

生活要精打细算。

Idiomatic
"如意算盘"

— Wishful thinking; a self-serving plan.

他的如意算盘落空了。

Idiomatic
"心中有数"

— To have a clear idea/calculation in one's mind.

这件事我心中有数。

Idiomatic
"一清二楚"

— Crystal clear (often used after calculation).

账目核算得一清二楚。

Idiomatic
"分毫不差"

— Not a bit of error; perfectly accurate.

核算结果分毫不差。

Idiomatic
"算无遗策"

— Calculated so well that no plan fails.

他真是算无遗策。

Literary
"铁打的营盘流水的兵"

— Metaphor for accounting systems staying while staff changes.

核算制度是铁打的营盘。

Metaphorical
"秋后算账"

— To settle scores later (metaphorical).

他想等事情结束再秋后算账。

Idiomatic
"老谋深算"

— Deeply calculating; shrewd and experienced.

他是个老谋深算的人。

Idiomatic
"算计"

— To scheme against someone (negative calculation).

别在背后算计别人。

Informal

Word Family

Nouns

核算员 (accountant)
核算中心 (accounting center)
核算制 (accounting system)

Verbs

核算 (to calculate/audit)
核对 (to check/verify)
核准 (to approve after checking)

Adjectives

核算性的 (accounting-related)

Related

会计 (accounting/accountant)
财务 (finance)
成本 (cost)
利润 (profit)
审计 (audit)
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Memorize It

Mnemonic

Imagine a CORE (核) of a fruit being used as a bead on a CALCULATOR (算). You are checking the core numbers.

Visual Association

A person in a suit (formal) looking through a magnifying glass (核 - check) at a calculator (算).

Word Web

Finance Audit Math Business Cost Accuracy Report Spreadsheet

Challenge

Try to use '核算' in a sentence about your monthly grocery budget instead of using the word 'count'.

Word Origin

Composed of '核' (to examine/kernel) and '算' (to calculate). '核' originally referred to the seed or core of a fruit, implying getting to the 'core' truth. '算' depicts hands holding a bamboo counting tray.

Original meaning: To examine and calculate the core figures of a transaction.

Sino-Tibetan (Chinese)

Cultural Context

No specific sensitivities, but avoid using it for trivial personal matters unless being intentionally humorous.

English speakers often use 'accounting' or 'calculation' interchangeably, but in Chinese, '核算' is specifically for the professional process.

National Bureau of Statistics of China GDP reports Standard Corporate Accounting Principles of the PRC Traditional Chinese bookkeeping history

Practice in Real Life

Real-World Contexts

Business Meeting

  • 成本核算
  • 利润核算
  • 核算方法
  • 重新核算

Bank/Finance

  • 风险核算
  • 资产核算
  • 利息核算
  • 核算标准

Government/News

  • GDP核算
  • 统计核算
  • 国民经济核算
  • 核算体系

Hospital

  • 费用核算
  • 医保核算
  • 住院核算
  • 核算窗口
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