Boat
Old English bāt, of Germanic origin.
wiktionary
From Middle English bot, boot, boet, boyt(“boat”), from Old English bāt(“boat”), from Proto-Germanic *baitaz, *baitą(“boat, small ship”), from Proto-Indo-European *bʰeyd-(“to break, split”). Cognate with Old Norse beit(“boat”), Middle Dutch beitel(“little boat”).
Old Norse bátr (whence Icelandic bátur, Norwegian båt, Danish båd), Dutch boot, German Boot, Occitan batèl and French bateau are all ultimately borrowings from the Old English word.
etymonline
boat (n.)
"small open vessel (smaller than a ship) used to cross waters, propelled by oars, a sail, or (later) an engine," Old English bat, from Proto-Germanic *bait- (source also of Old Norse batr, Dutch boot, German Boot), possibly from PIE root *bheid- "to split," if the notion is of making a boat by hollowing out a tree trunk or from split planking. Or it may be an extension of the name for some part of a ship.
French bateau "boat" is from Old English or Norse. Spanish batel, Italian battello, Medieval Latin batellus likewise probably are from Germanic. Of serving vessels resembling a boat, by 1680s. The image of being in the same boat "subject to similar challenges and difficulties" is by 1580s; to rock the boat "disturb stability" is from 1914.