借方 jièfāng

1. jièfāng noun borrower
   Domain: Literary Chinese 文言文
   Notes: (CC-CEDICT '借方'; Guoyu '借方' 1; Mathews 1931 '借方', p. 104)
2. jièfāng noun debit side; debit to
   Domain: Literary Chinese 文言文
   Notes: On a balance sheet (CC-CEDICT '借方'; Guoyu '借方' 2; Mathews 1931 '借方', p. 104)

Also contained in

借方差额