created reference approved 借方 → 贷方/貸方 (antonym) — "Initial import from upstream dictionary"
借方 jièfāng
贷方 / 貸方 dàifāng
antonym
Changed: source (simp), source (trad), source pinyin, target (simp), target (trad), target pinyin, type
created reference approved 借方 → 收方 (same_as) — "Initial import from upstream dictionary"
借方 jièfāng
收方 shōufāng
same_as
Changed: source (simp), source (trad), source pinyin, target (simp), target (trad), target pinyin, type
created reference approved 借方 → 借项 (same_as) — "Initial import from upstream dictionary"
借方 jièfāng
借项 jièxiàng
same_as
Changed: source (simp), source (trad), source pinyin, target (simp), target (trad), target pinyin, type
created sense approved 借方 · jièfāng · debit side — "Initial import from upstream dictionary"
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|收方|shou1 fang1]] or [[借项|借项|jie4 xiang4]].
借 (literal) → 借 · jiè · to borrow 方 (literal) → 方 · fāng · side
Changed: simplified, traditional, gloss, definition, pinyin, variant pinyin, variants, separable parts, decomposition
created sense approved 借方 · jièfāng · borrower — "Initial import from upstream dictionary"
借方
jièfāng
borrower
The party who borrows money; a debtor.
借 (literal) → 借 · jiè · to borrow 方 (literal) → 方 · fāng · side
Changed: simplified, traditional, gloss, definition, pinyin, variant pinyin, variants, separable parts, decomposition