借方

借方	jiè fāng	borrower / debit side (of a balance sheet)
借	jiè	to borrow / (used in combination with 给 or 出 etc) to lend / to make use of; to avail oneself of / (sometimes followed by 着) by; with
借	jiè	variant of 借
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