Search term 借方 has 2 results
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| 借方 (n v adj) [in bookkeeping, an entry in the left hand column of an account] | | debit (n v adj) [in bookkeeping, an entry in the left hand column of an account] | |
| 借方 (n) [a person or firm that owes money] | | debtor (n) [a person or firm that owes money] | |