jièfāng

借方

Word · Noun

debit side; debtor

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Meanings

2 senses · 5 examples
1.

noun

debit side; debit

formal

A core term in double-entry bookkeeping (复式记账法). It is contrasted with 贷方 (credit side). On a T-account, debits are recorded on the left.

Zhè这
bǐ笔
xiàn现
jīn金
shōu收
rù入
yīng应
gāi该
jì记
zài在
jiè借
fāng方
 。

This cash income should be recorded as a debit.

Kuài会
jì计
fēn分
lù录
zhōng中
 ，
zī资
chǎn产
zēng增
jiā加
jì记
jiè借
fāng方
 。

In an accounting entry, an increase in assets is recorded as a debit.

Show 1 more example
Qǐng请
jiǎn检
chá查
jiè借
fāng方
jīn金
é额
shì是
fǒu否
zhèng正
què确
 。

Please check if the debit amount is correct.

2.

noun

debtor (the party that owes money)

formal

In a broader legal or financial context, it can refer to the borrowing party or debtor.

Hé合
tong同
míng明
què确
le了
jiè借
fāng方
hé和
dài贷
fāng方
de的
quán权
lì利
yǔ与
yì义
wù务
 。

The contract clarifies the rights and obligations of the debtor and the creditor.

Yín银
háng行
xū需
yào要
píng评
gū估
jiè借
fāng方
de的
huán还
kuǎn款
néng能
lì力
 。

The bank needs to assess the debtor's repayment ability.