dàifāng

贷方

Word · NounTraditional貸方

credit; right side of an account

Tone colorsmāmámǎmàma

Meanings

1 sense · 3 examples
1.

noun

credit; right side of an account (double-entry bookkeeping)

formal

A core term in accounting (double-entry bookkeeping). It is the opposite of '借方' (debit). In a T-account, the credit side is on the right.

Zhè这
bǐ笔
shōu收
rù入
yīng应
gāi该
jì记
rù入
dài贷
fāng方
 。

This income should be recorded as a credit.

Zài在
zī资
chǎn产
fù负
zhài债
biǎo表
zhōng中
 ,
fù负
zhài债
hé和
suǒ所
yǒu有
zhě者
quán权
yì益
de的
zēng增
jiā加
tōng通
cháng常
jì记
lù录
zài在
dài贷
fāng方
 。

In a balance sheet, increases in liabilities and owner's equity are usually recorded on the credit side.

Show 1 more example
Kuài会
jì计
fēn分
lù录
wéi为
 :
jiè借
 :
xiàn现
jīn金
1000
yuán1
dài0
yíng0
yè0
shōu元
 ;
rù贷
 :
1000营
yuán业
 收
 入
 
 1
 0
 0
 0
 元
 。

The accounting entry is: Debit: Cash 1000 Yuan; Credit: Operating Revenue 1000 Yuan.