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

Character Breakdown

借
jiè
to borrow; to lend; excuse, pretext
HSK 3 10 丶
方
fāng
square, rectangle; side; region; flag
HSK 3 4 丶

Compound Words (1)

借方差额
jièfāngchāé
debit balance (accountancy)

Metadata

Category
Chinese