借方

Traditional form:

借方

Pinyin (reading):

jièfāng

Definitions:

• borrower
• debit side (of a balance sheet)

Characters:

• 借 - to borrow; to lend; excuse, pretext
• 方 - square, rectangle; side; region; flag

Traditional characters:

• 借 - to borrow; to lend; excuse, pretext
• 方 - square, rectangle; side; region; flag