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借方

Mandarin · pinyin jiè fāng

borrower
debit side (of a balance sheet)

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Characters in this entry

借: jiè · borrow; lend; make pretext of
方: fāng · a square, rectangle; a region; local

Written characters and their own readings; the entry’s pronunciation is shown above.

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Mandarin tones

4–1 · jie4 fang1

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Follow a written form into the eight pinned witnesses: Analects, Mencius, Laozi, Zhuangzi, Xunzi, Han Feizi, Sunzi and the Mao Shijing. A match is a place to investigate; it does not prove that a modern dictionary sense fits the passage.

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Compare dictionary sources Wiktionary · 2 senses · 1 Cantonese reading

Rime Cantonese 粵拼

ze3 fong1

Cantonese word readings for 借方. This lexicon supplies readings, not definitions.

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Wiktionary English definitions · Chinese section

Independent source senses for this spelling, with usage labels retained. Not matched to the pronunciation above.

noun

borrower
(accounting) debit side of a balance sheet (borrower)

Source page · dump 2026-09-02 · Contributors & history

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