created sense approved 借方 · jièfāng · borrower
借方
jièfāng
borrower
the person or party that borrows money or goods
借方应当按照约定的期限返还借款。
noun
created sense approved 借方 · jièfāng · debit side
借方
jièfāng
debit side
the left-hand side of an account or balance sheet in bookkeeping
这笔支出应当记入账簿的借方。
noun