借かり方かた

noun

debit; debtor

Accounting term for the left side of a ledger or a person who owes money. Contrasts with 貸し方 (credit/creditor).

See also: 貸方

• 帳ちょう簿ぼの借かり方かたに金きん額がくを記き入にゅうする。

  Enter the amount on the debit side of the ledger.

• 彼かれは会かい社しゃの借かり方かたを管かん理りしている。

  He manages the company's debtors.

noun

way of borrowing

General term for how something is borrowed, such as a method or manner. Less common than the accounting sense.

• 図と書しょ館かんの借かり方かたを教おしえてください。

  Please tell me how to borrow from the library.