付方

fùfāng
credit side (of a balance sheet), as opposed to 收方 shōufāng

CEDICT

簿记帐户的右方，记载资产的减少，负债的增加和淨值的增加。

重編國語辭典

Entry Composition

1 付 fù
  1. to pay
  2. to hand over to
  3. classifier for pairs or sets of things
2 方 fāng
  1. square
  2. power or involution (math.)
  3. upright
  4. honest
  5. fair and square
  6. direction
  7. side
  8. party (to a contract, dispute etc)
  9. place
  10. method
  11. prescription (medicine)
  12. just when
  13. only or just
  14. classifier for square things
  15. abbr. for square or cubic meter