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借贷

jiè dài to borrow or lend money / debit and credit items on a balance sheet
jiè to borrow / (used in combination with or etc) to lend / to make use of; to avail oneself of / (sometimes followed by ) by; with
jiè variant of
  dài to lend on interest / to borrow / a loan / leniency / to make excuses / to pardon / to forgive
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