The word "就算" is formed through the conceptual fusion of its two components: "就", which often carries a sense of immediate acceptance or "even if", and "算", which fundamentally means to calculate, consider, or reckon. Together, they create a unified logical operator that does not simply add their meanings but instead forges a new concept. This concept frames a statement by first mentally "calculating" or accepting a hypothetical or extreme scenario as a given ("算"), and then immediately ("就") pivoting to a following point that holds true regardless. Thus, the formation is essentially the crystallization of a rhetorical move, setting up a conceded premise to emphasize the validity of a subsequent conclusion.