借方

借方 [jiè fāng]

1. ■ debit; debit side; debtor:

此款应记入谁的账户的借方? To whom shall I debit this sum?

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常用词组

1. ■ 借方对销 contra debit;

2. ■ 借方差额 debit balance;

3. ■ 借方卡 debit card;

4. ■ 借方图像字符 debit picture character