The word "帐簿" is formed from the character "帐", meaning "account", which combines the radical "巾" (cloth, suggesting records on fabric) with the phonetic component "长" for sound, and "簿", meaning "book", which combines the radical "⺮" (bamboo, indicating materials like ancient ledgers) with the phonetic component "溥" for sound; together they create a compound where "帐" denotes the financial content and "簿" denotes the physical register, resulting in the meaning "account book".