借方

borrower / debit side (of a balance sheet)

to lend / to borrow / by means of / to take (an opportunity)

variant of 借[jie4]

surname Fang

square / power or involution (math.) / upright / honest / fair and square / direction / side / party (to a contract, dispute etc) / place / method / prescription (medicine) / just when / only or just / classifier for square things / abbr. for square or cubic meter

debit balance (accountancy)