借方 [－－]

Jyutping ze3 fong1
Pinyin jiè fāng

Definitions (CC-CEDICT)
  1. borrower
  2. debit side (of a balance sheet)
Definitions (Wiktionary)
  1. noun
    borrower
    (syn.) 债仔, 債仔, 債務人, 债务人
  2. noun
    debit side of a balance sheet (borrower)