记入借方 jìrùjièfāng to debit Origin Definitions Defs Strokes Stroke Words Sentences Sents 记入 記入 jìrù to post (accounting) to enter an item into a ledger or account book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.