1. 借款；借贷
    Borrowing is the activity of borrowing money.

    e.g. We have allowed spending and borrowing to rise in this recession.
           在此经济萧条时期，我们容许增加消费和借贷。
    e.g. ...the huge £50 billion public sector borrowing requirement.
           公共部门500亿英镑的巨额借贷需求

2. 舶来语；借用词语；借鉴的观点
    A borrowing is something such as a word or an idea that someone has taken from another language or from another person's work and used in their own language or work.

    e.g. The names are direct borrowings from the Chinese.
           这些名称是直接从汉语中舶来的。