Correct

借方

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Strokes

Definition

borrower/debit side (of a balance sheet)

Example

As a Noun

debit (side)

1
Jiè
借
fāng
方
piào
票

debit memo/note

2
Jiè
借
fāngkǎ
方卡

debit card

3
Jiè
借
fāng
方
duì
对
xiāo
销

contra debit

4
Jièfāng
借方
chājià
差价
jiāoyì
交易

debit spread

5
Jièfāng
借方
chāé
差额

debit balance