jiè​fāng

debit side

借方 jiè​fāng
debit side
The left side of a ledger or balance sheet, used to record increases in assets and decreases in liabilities and equity; also called 收方 shōu​fāng or 借项 jiè​xiàng.
borrower
The party who borrows money; a debtor.

Frequency

Movie subtitles
0.060 per million appears in 0% of films
Written text
0.276 per million

Cross-References

Antonym

Same as

Sources