借方

jièfāng
  1. borrower
  2. debit side (of a balance sheet)

CEDICT

  1. (accounting) debit side of a balance sheet (borrower)
  2. borrower
  3. debit side of a balance sheet (borrower)

Wiktionary

  1. 借錢稱為借方」。
  2. 簿記收入通稱貸方對稱帳簿設有左右金額稱為借方」,右方稱為貸方」。借方記載資產增加貸方記載支出項目

重編國語辭典

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