貸方

貸方

Chinese

		lend on interest; borrow; loan lend on interest; borrow; loan; make excuses; pardon; forgive	square; quadrilateral; place square; quadrilateral; place; region; direction; side; method; way; prescription; power; upright; just
trad. (貸方)		貸	方
simp. (贷方)		贷	方

Etymology

Orthographic borrowing from Japanese 貸し方 (kashikata)[1]

Pronunciation

• Mandarin

  (Pinyin): dàifāng

  (Zhuyin): ㄉㄞˋ ㄈㄤ

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• Mandarin
  • (Standard Chinese)⁺
    • Hanyu Pinyin: dàifāng
    • Zhuyin: ㄉㄞˋ ㄈㄤ
    • Tongyong Pinyin: dàifang
    • Wade–Giles: tai⁴-fang¹
    • Yale: dài-fāng
    • Gwoyeu Romatzyh: dayfang
    • Palladius: дайфан (dajfan)
    • Sinological IPA ^(key): /taɪ̯⁵¹ fɑŋ⁵⁵/

Noun

貸方

1. (accounting) credit side of a balance sheet (creditor, lender)

   Antonym: 借方

References

1. 汉语外来词词典 [Chinese Loanword Dictionary] (in Chinese), 1984, page 73