收ㄕㄡshōu方ㄈㄤfāng

  1. 簿記帳戶的左方，記載資產的增加和負債的減少。相對於付方而言。也稱為「借方」、「借項」。

英receiving party, recipient, debit side (of balance sheet)​, as opposed to credit side 付方[fu4 fang1]