借方

借方

Chinese

		to lend; to borrow; excuse to lend; to borrow; excuse; pretext; by means of	square; quadrilateral; place square; quadrilateral; place; region; direction; side; method; way; prescription; power; upright; just
simp. and trad. (借方)		借	方

Etymology

Orthographic borrowing from Japanese 借り方 (karikata)[1]

Pronunciation

• Mandarin

  (Pinyin): jièfāng

  (Zhuyin): ㄐㄧㄝˋ ㄈㄤ

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• Mandarin
  • (Standard Chinese)⁺
    • Hanyu Pinyin: jièfāng
    • Zhuyin: ㄐㄧㄝˋ ㄈㄤ
    • Tongyong Pinyin: jièfang
    • Wade–Giles: chieh⁴-fang¹
    • Yale: jyè-fāng
    • Gwoyeu Romatzyh: jiehfang
    • Palladius: цзефан (czefan)
    • Sinological IPA ^(key): /t͡ɕjɛ⁵¹ fɑŋ⁵⁵/

Noun

借方

1. borrower
2. (accounting) debit side of a balance sheet (borrower)

Synonyms

• (borrower): 債務人／债务人 (zhàiwùrén); (Cantonese) 債仔／债仔

Antonyms

• 貸方／贷方 (dàifāng)

References

1. 汉语外来词词典 [Chinese Loanword Dictionary] (in Chinese), 1984, page 161