精算

精算	jīng suàn	actuarial
精	jīng	essence / extract / vitality / energy / semen / sperm / mythical goblin spirit / highly perfected / elite / the pick of sth / proficient (refined ability) / extremely (fine) / selected rice (archaic)
算	suàn	to calculate; to figure out / to include; to count in / to count; to be valid; to carry weight / to regard as; to consider (to be ...)