Kì-siàu (記數; Eng-gí: Bookkeeping) sī chi̍t-ê kì-lo̍k kong-si ê ūn-chok, kim-gia̍h kau-e̍k kah siang-koan kau-e̍k ê chèng-kù, í-ki̍p tī kòe-kè kî-kan kiat-sok liáu-āu, kè-sǹg kong-si ê sún-ek ê kòe-kè ūn-chok.
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