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词语借方拆分为汉字：
借字的拼音、笔画、偏旁部首、笔顺、繁体字，借字字源来历，借字演变
暂时使用别人的财物等：～用。～阅。～账。～据。～条。暂时把财物等给别人使用：～钱给人。假托：～口。～端。～故。～代。～景。～喻。～题发挥。依靠：凭～。～势。……
方字的拼音、笔画、偏旁部首、笔顺、繁体字，方字字源来历，方字演变
四个角都是90度直角的四边形或六个面都是方形的立体；正～形．长～形数学上指某数自乘的积：～根。平～。开～。人的品行端正：～正。～直。一边或一面：～向。～面。地区，地域：地～。～志。～言。～物。～圆。～隅（边疆）。～舆（指领域，亦指大地）。办……
汉语拼音：jiè fāng
反义词：贷方
To borrowers like this Atlanta couple, trying to refinance their mortgage, a Colorado mother looking for a tuition loan.
对于借方，比如亚特兰大的这对夫妇正努力为他们的房屋贷款筹钱，科罗拉多州的一个母亲在为孩子找学费贷款。But conventional morality has not always been on the side of the borrowers.
但传统道德观也并非永远站在借方这边的。Assume that the allowance account had a debit balance of $ 1280 at the beginning of this month. Made an entry about allowance for bad debt.
假定备抵账户在本月初有1280美元的借方余额，将坏账计入备抵账户。One is fairly basic: bankers are nervous that borrowers who look solid today may not turn out to be so solid.
一个很基本的原因是银行担心今天看起来很可靠的借方可能一转眼就换不起债务了。The new rules would put the right to use the leased item in the assets column. The obligation to pay for it would go in the debit column.
新规定会将租借物的使用权归入资产栏，把支付租金的义务归入借方栏。Users were delighted to hear from us, because it reminded them that we're more than a set of pages and a monthly debit.
用户因为我们的联系很高兴，因为这是他们想起我们不仅是一堆纸和每月的借方。Borrower shall return the Bank Instrument immediately upon such termination of the Agreement.
协议终止时，借方要立即退回这银行票据。Its executive directors paid it no heed, and the borrowers on its books never asked for loans and did not receive them.
该行的执行董事对其漠不关心，而该行账簿上的借方从未申请过贷款，也未收到过贷款。It is fairly easy to tell if debits don't equal credits.
很容易判别借方与贷方是否相等。