檢視贷方的原始碼


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| style="background: #008080" align= center|  '''<big>贷方</big> '''

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| <center><img src=http://t14.baidu.com/it/u=2907519968,4059644177&fm=224&app=112&f=JPEG?w=500&h=500&s=4B01CB02CCB4A5AF8DC45DCA0100A090 width="250"></center>
<small>[https://login.taobao.com/member/login.jhtml?redirectURL=https%3a%2f%2fitem.taobao.com:443/item.htm%2F_____tmd_____%2Fpage%2Flogin_jump%3Frand%3DS3WxGHAgAt756EpznwfNzJq2AFA2qBNla3j6EINUS8We9dazM_iKElp8DwVSHZUevpC41Bx7RzivXIj9RnZgdg%26_lgt_%3Dd70ae768a172b6366b5eee880c445f57___150202___3c70a2a604bd4d7611e00d1502592f3d___837b211a0c5c4d0311617da5fff37e25001413704de625b860e2518faad0f036b2ba50cff085393c8fe350d695273107e7f4a5e6cf806d7a3f8f749c2df75a724ddd4483309cb3062b0933b84ceb10463bd6b08ad310f9dac8d2db7879af6d02f16681ae7f6bfc48c4b948b613cdae69ad57bdd9fd1b0f592079c064e9723061%26x5referer%3Dhttp%253A%252F%252Fitem.taobao.com%252Fitem.htm%253Fid%253D587924504969%2526mt%253D&uuid=d70ae768a172b6366b5eee880c445f57 来自 淘宝 的图片]</small>

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名称	 贷方

外文名
Credit

职    务
负债、所有者

权益、收入类账户

[[会计分录]]
资金流出 借

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'''贷方'''，对于[[负债]]、[[所有者]]权益、收入类账户（如应付款、长/短期借款、主营业务收入、实收资本、本年利润等），“贷”就是加。
<ref>[https://login.taobao.com/member/login.jhtml?redirectURL=https%3a%2f%2fitem.taobao.com:443/item.htm%2F_____tmd_____%2Fpage%2Flogin_jump%3Frand%3DS3WxGHAgAt756EpznwfNzJq2AFA2qBNla3j6EINUS8We9dazM_iKElp8DwVSHZUevpC41Bx7RzivXIj9RnZgdg%26_lgt_%3Dd70ae768a172b6366b5eee880c445f57___150202___3c70a2a604bd4d7611e00d1502592f3d___837b211a0c5c4d0311617da5fff37e25001413704de625b860e2518faad0f036b2ba50cff085393c8fe350d695273107e7f4a5e6cf806d7a3f8f749c2df75a724ddd4483309cb3062b0933b84ceb10463bd6b08ad310f9dac8d2db7879af6d02f16681ae7f6bfc48c4b948b613cdae69ad57bdd9fd1b0f592079c064e9723061%26x5referer%3Dhttp%253A%252F%252Fitem.taobao.com%252Fitem.htm%253Fid%253D587924504969%2526mt%253D&uuid=d70ae768a172b6366b5eee880c445f57 贷方], 贴吧, 2020-01-18</ref>