| Subject | German | English |
| econ. | Debitoren-Kreditoren- | debtor and credit |
| comp., MS | externer Debitor | external customer (An outside organization or individual that submits a sales order for goods or services) |
| econ. | Finanzierung durch Abtretung der Debitoren | accounts receivable financing |
| comp., MS | Intercompany-Debitor | intercompany customer (An internal company that acts as a customer to another internal company. When a company does not satisfy an original sales order, that company becomes an intercompany customer when it directs a purchase order to another internal company to satisfy the original sales order) |
| market., fin. | Kontokorrent-Debitor mit Deckung | advance to client secured |
| market., fin. | Kontokorrent-Debitor mit Deckung | advance to customer secured |
| market., fin. | Kontokorrent-Debitor mit Deckung | loan and advance to customer secured |
| market., fin. | Kontokorrent-Debitor mit Deckung | current secured loan |
| market., fin. | Kontokorrent-Debitor mit Deckung | current account advance secured |
| market., fin. | Kontokorrent-Debitor mit Deckung | advance in current account secured |
| market., fin. | Kontokorrent-Debitor ohne Deckung | current unsecured loan |
| market., fin. | Kontokorrent-Debitor ohne Deckung | loan and advance to customer unsecured |
| market., fin. | Kontokorrent-Debitor ohne Deckung | current account advance unsecured |
| market., fin. | Kontokorrent-Debitor ohne Deckung | advance to customer unsecured |
| market., fin. | Kontokorrent-Debitor ohne Deckung | advance to client unsecured |
| market., fin. | Kontokorrent-Debitor ohne Deckung | advance in current account unsecured |
| market. | Kontokorrent-Debitoren | current account advances |
| market. | Kontokorrent-Debitoren | debtors on overdraft |
| market. | Kontokorrent-Debitoren | other advances |
| market. | Kontokorrent-Debitoren | overdrafts |
| market. | Kontokorrent-Debitoren | loans and advances to customers |
| market. | Kontokorrent-Debitoren | current accounts loans |
| market. | Kontokorrent-Debitoren | advances to customers |
| market. | Kontokorrent-Debitoren | advances to clients |
| market. | Kontokorrent-Debitoren | advances in current accounts |
| econ. | Kreditaufnahme durch Abtretung von Debitoren | borrowing on accounts receivable |
| econ. | verschiedene Debitoren | sundry debtors (z.B. in der Bilanz) |
