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

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): /t͡ɕi̯ɛ⁵¹ fɑŋ⁵⁵/

Noun

借方

borrower
(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

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

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