付方

付方	fù fāng	credit side (of a balance sheet), as opposed to 收方
付	Fù	surname Fu
付	fù	to pay / to hand over to / classifier for pairs or sets of things
方	Fāng	surname Fang
方	fāng	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