PURPOSE: To obtain an electronic abacus which can be operated in any angle, by overlapping the liquid crystal display unit capable of displaying the shape of the abacus bead to the keyboard swicth constituted so as to be able to see through the shape of the bead.

CONSTITUTION: The vertical line 5 of the axle of the abacus beads and the horizontal line 7 which is a border line for the place of 5 are printed on the outer surface of the transparent contact plate 8; while the transparent conductive film contact 9 is provided on the rear surface of the plate 8 each. The transparent glass substrate 12 containing the transparent electrodes 10 and 11 plus their corresponding circuits deposited is attached at the position corresponding to the contact 9. And the plastic film 13 containing the spotlike hole at the position corresponding to the contact 9 is used for the spacer between contact plate 8 and the substrate 12. The plate 8, the spacer 13 and the substrate 12 are assembled in that order to form the transparent keyboard switch 14. Then the liquid crystal display unit 15 having the display substance of the abacus bead is provided under the switch 14 and at the position corresponding to the contact 9 to form the input/ output key 4. An operation is given to the signal supplied from the key 4 by the integrated circuit 17 and then displayed to unit 15. As a result, an electronic abacus with no shift of its bead positions given even with the vibration can be obtained.