Red couplet antonym

Recipient's explanation

◎ The receiver is the borrower. An item on the left side of an account that constitutes an increase in an expense account or an asset account. The left side of an account records increases in assets and decreases in liabilities. Relative to the payer. Also called "debit" or "debit".

Recipient antonym

Payer fù fāng　
◎ The column relative to the "receiver" in the payer's bookkeeping is located on the right side of the receiver, indicating the increase of fund expenditure