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] (n v adj) 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] (n v adj) debtor (n) [a person or firm that owes money]