貸借(たいしゃく)

たいしゃく
noun
lending and borrowing; loan
1. lending and borrowing; debit and credit
The combined concept of lending and borrowing, especially in financial and accounting contexts. Also used for debit and credit in bookkeeping.
貸借(たいしゃく)対照(たいしょう)表(ひょう)を作成(さくせい)する。
To prepare a balance sheet.
友人(ゆうじん)との金銭(きんせん)の貸借(たいしゃく)はトラブルのもとだ。
Lending and borrowing money with friends is a source of trouble.
貸借(たいしゃく)関係(かんけい)を明確(めいかく)にするために、契約書(けいやくしょ)を交(か)わしておいたほうがいい。
It's better to exchange a contract to make the lending and borrowing relationship clear.

USAGE:
貸借(たいしゃく) is a formal compound combining 貸(か)す (to lend) and 借(か)りる (to borrow). It is primarily used in financial, legal, and accounting contexts.

COMMON COLLOCATIONS:

  • 貸借(たいしゃく)対照(たいしょう)表(ひょう) (balance sheet — one of the most important financial statements)
  • 貸借(たいしゃく)関係(かんけい) (lending-borrowing relationship)
  • 金銭(きんせん)の貸借(たいしゃく) (monetary lending and borrowing)

ACCOUNTING:
In bookkeeping, 貸(かし)方(かた) (credit side) and 借(かり)方(かた) (debit side) are the two sides of each transaction.

general
Added 2026.3.5 17:36
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