檢視借方的原始碼

[[File:借方.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E5%80%9F%E6%96%B9&step_word=&hs=0&pn=0&spn=0&di=182490&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=2314420702%2C1646181091&os=3647585328%2C2089970565&simid=3452440164%2C219010741&adpicid=0&lpn=0&ln=1928&fr=&fmq=1618549767732_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fgss0.baidu.com%2F9fo3dSag_xI4khGko9WTAnF6hhy%2Fzhidao%2Fwh%253D450%252C600%2Fsign%3D69ed17cd09b30f2435cfe407fda5fd75%2F8cb1cb1349540923cf30dfd29458d109b2de49c4.jpg%26refer%3Dhttp%3A%2F%2Fgss0.baidu.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621141784%26t%3D62959d8b15e1458e35a3fc9c8105bd2c&fromurl=ippr_z2C%24qAzdH3FAzdH3Fzit1w5_z%26e3Bkwt17_z%26e3Bv54AzdH3Fq7jfpt5gAzdH3Fmdm9ccdd8ma8a9a999_z%26e3Bip4s&gsm=1&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://zhidao.baidu.com/question/626455221601040444.html 来自百度知道]]]
'''借方'''
一种会计科目，显示资产方的增加或负债方的减少；对应概念为贷方。
公路设计中，挖方已用完，而填方仍未完成时，需要到取土场取土或外购土的情况。<ref>[https://www.zhihu.com/question/19953934 会计中借方和贷方有什么区别？怎么用实例说明？]知乎</ref>