Credit; creditor; Cr.

Japanese: 貸方 - かしかた（英語表記）credit; creditor; Cr.

A term unique to double-entry bookkeeping. In double-entry bookkeeping, transactions are broken down into two sides, the left side and the right side, and recorded in this case, the left side is called the "debit" side and the right side is called the "credit" side. The debit and credit sides have the opposite nature of positive and negative, and are similar to the left and right sides of an equation. Items recorded on the credit side are decreases in assets, increases in liabilities and capital, elimination of expenses, and generation of revenue. The origin of the terms debit and credit dates back to medieval bookkeeping, when the focus of bookkeeping was on borrowing and lending money, which were recorded for each business partner (in a personal account). In those days, expressions were used from the perspective of the other party, and when cash was lent to the other party, the other party borrowed from the other party, so it was recorded on the debit side of the other party's account, and conversely, when the other party lent money to the other party (the other party borrowed from the other party), it was recorded on the credit side. Remnants of this are still used, but in today's bookkeeping, where money lending and borrowing is only a small part of transactions, the terms debit and credit have lost their meaning and are simply symbols indicating the left and right sides.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

複式簿記特有の用語。複式簿記では取引を左右二面的に分解し記録するが，この場合左側を「借方」，右側を「貸方」という。この借方と貸方とはプラス・マイナス反対の性格をもっており，等式における等号の左辺と右辺に似ている。貸方に記入される事項は，資産の減少，負債・資本の増加，費用の除去，収益の発生である。借方，貸方の語源は中世の簿記にさかのぼり，当時の帳簿記録の中心は金銭の貸借であり，それを取引先ごとに (人名勘定で) 記録していた。その際相手側の立場からの表現を用い，相手に現金を貸付けたときは相手が自分から借りたので，相手先名の勘定の借方に記入し，逆に相手が自分に貸した (自分が借りた) ときは貸方に記入した。この名残りが用いられているのであるが，金銭貸借が取引のごく一部でしかない今日の簿記では，借方，貸方という用語はその意味を失い，単に左側，右側を示す符号にすぎない。

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