Creditors mainly refer to those who pay in advance and have the right to request the other party to be the right subject of a specific act, and refer to those institutions and individuals who provide enterprises with repayable financing, including those who provide loans to enterprises (loan creditors) and those who provide short-term financing in the form of selling goods or services (commercial creditors). Debtor usually refers to the person who has the obligation to repay the creditor in the borrowing relationship according to the provisions of law or contract. In the terminology of financial accounting, a debtor refers to an entity or individual who owes money to others. Simply put, the debtor can also be understood as the buyer, and the corresponding creditor can be understood as the seller.