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收方shōufāng
(1) 即借方。 账目左方的一个项目，构成开支账或资产账的一笔增加数
英debit簿记帐户的左方，记载资产的增加和负债的减少。相对于付方而言。
收shōu(1)（动）把外面的事物拿到里面；把摊开的或分散的事物聚拢：～拾｜～集。(2)（名）取自己有权取的东西或原来属于自己的东西：～回｜～复。(3)（动）获得（经济利益）：～入｜～益。(4)（动）收获；收割：～成｜秋～。(5)基本义：（动）接；接受；容纳：（动）接；接受；容纳(6)（动）约束；控制（感情或行动）：我的心像断了线的风筝似的；简直～不住了。(7)（动）逮捕；拘禁：～监。(8)（动）结束；停止（工作）：～工｜～场。
方读音：fāng方fāng(1)（名）四个角都是90°的四边形：正～形。(2)（名）乘方：平～。(3)姓。(4)（名）方向：东～。(5)（名）方面：正～。(6)（名）地点、地区：～言。(7)（名）方法：药～。(8)（形）正直：品行～正。(9)（副）正在；正当：～才。(10)（量）用于方形东西：几～木头。