noun
Accounting term for the party that lends money or the credit side of a ledger. Opposite of 借り方 (debtor).
See also: 借り方
貸方に金額を記入する。
Enter the amount on the credit side.
貸方と借り方のバランスを確認する。
Check the balance between the creditor and the debtor.
noun
method of lending
Refers to the way or manner of lending something, not a person or account. Less common than the accounting sense.
この銀行の貸方はとても厳しい。
This bank's lending method is very strict.
Opposite accounting term: debtor or debit side. 貸方 is the credit side, while 借り方 is the debit side.
Compound of 貸し (kashi, 'lending') + 方 (kata, 'side' or 'method'). The kanji spelling 貸方 is a standard abbreviation of 貸し方.