借方 jièfāng debit side Origin Definitions Defs Strokes Stroke Words Sentences Sents 借方差额 jièfāngchā'é debit balance in accounting, the remaining amount when the total of the debit side of an account is greater than the total of the credit side记入借方 jìrùjièfāng to debit to enter an amount into the debit side of an account; to debit