Read Edit View history 借方 jièfāng debit side Origin Definitions Defs Strokes Stroke Words Sentences Sents Senses Add sense 借方 jièfāng 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 shōufāng or 借项 jièxiàng. Edit Delete 借方 jièfāng borrower The party who borrows money; a debtor. Edit Delete References Add reference antonym 借方/借方 → 贷方/貸方 Edit Delete same_as 借方/借方 → 收方/收方 Edit Delete same_as 借方/借方 → 借项/借项 Edit Delete antonym 贷方/貸方 → 借方/借方 Edit Delete same_as 收方/收方 → 借方/借方 Edit Delete
借方 jièfāng 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 shōufāng or 借项 jièxiàng. Edit Delete