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TOEFL BNC: 5209 COCA: 13382

debtor

Word family
debt·or /ˈdetə $ -ər/ noun [countableC] technical  
OWEa person, group, or organization that owes money 债务人 OPP creditor
Examples from the Corpus
From Longman Business Dictionary
debtordebt·or /ˈdetə-ər/ noun
1[countableC] a person, organization, or country that owes money
Putting a debtor into jail means that he can’t earn money to pay his debts.
The IMF is trying to restructure the debts and economies of debtor nations (=countries that owe money to others).
judgement debtor sundry debtor
2debtors [plural] British EnglishBrEACCOUNTING money owed to a business by its customersSYN AmE accounts receivable
Current assets are typically finished goods, work in progress, raw materials, cash and debtors.
debt·or noun
Chinese
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