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ceiling (n.)[ceiling 词源字典]: mid-14c., celynge, "act of paneling a room," noun formed (with -ing) from Middle English verb ceil "put a cover or ceiling over," later "cover (walls) with wainscoting, panels, etc." (early 15c.); probably from Middle French celer "to conceal," also "cover with paneling" (12c.), from Latin celare (see cell). Probably influenced by Latin caelum "heaven, sky" (see celestial).

Extended to the paneling itself from late 14c. The meaning "top surface of a room" is attested by 1530s. Figurative sense "upper limit" is from 1934. Colloquial figurative phrase hit the ceiling "lose one's temper, get explosively angry" attested by 1908; earlier it meant "to fail" (by 1900, originally U.S. college slang). Glass ceiling in the figurative sense of "invisible barrier that prevents women from advancing" in management, etc., is attested from 1988.[ceiling etymology, ceiling origin, 英语词源]
panel (v.): mid-15c., "to empanel," from panel (n.). From 1630s as "to furnish (a room) with panels." Related: Paneled; paneling; panelling.
panelling (n.): also paneling, 1800, verbal noun from panel (v.).
wainscot (n.): mid-14c., "imported oak of superior quality" (well-grained and without knots), probably from Middle Dutch or Middle Flemish waghenscote "superior quality oak wood, board used for paneling" (though neither of these is attested as early as the English word), related to Middle Low German wagenschot (late 14c.), from waghen (see wagon) + scote "partition, crossbar." So called perhaps because the wood originally was used for wagon building and coachwork, but the sense evolution is not entirely clear. Meaning "panels lining the walls of rooms" is recorded from 1540s. Wainscoting is from 1570s.