Accounting term for the party that lends money or the credit side of a ledger. Opposite of 借り方 (debtor).
See also: 借方
貸方に金額を記入する。
Enter the amount on the credit side.
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.
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.
貸し is the everyday abbreviation, while 貸方 is the full, formal accounting term for the credit side or a creditor.
credit memo; credit note
Standard kanji spelling for accounting and lending contexts.
Alternative spelling with okurigana, also common.
Compound of 貸し (kashi, 'lending') + 方 (kata, 'side' or 'method'). The kanji spelling 貸方 is a standard abbreviation of 貸し方.