{"id":212899,"date":"2025-03-07T16:03:06","date_gmt":"2025-03-07T15:03:06","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=212899"},"modified":"2025-10-15T15:00:46","modified_gmt":"2025-10-15T13:00:46","slug":"debitor","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/de\/glossar\/debitor\/","title":{"rendered":"Debitor"},"content":{"rendered":"<div class=\"gb-container gb-container-bff3e728\">\n<div class=\"gb-container gb-container-21f239a0\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-21d3b66e\">\n<div class=\"gb-grid-column gb-grid-column-8f04805b\"><div class=\"gb-container gb-container-8f04805b\">\n\n<p>Das Wort \u201eDebitor\u201c stammt aus dem Lateinischen, was \u201e<mark class=\"has-inline-color has-marker-text-color\">Schuldner<\/mark>\u201c bedeutet. Das lateinische Verb \u201edebere\u201c bedeutet \u201eschulden\u201c. \u00dcber das Italienische (\u201edebitore\u201c) fand das Wort den Weg ins Deutsche.<\/p>\n\n\n<div class=\"gb-container gb-container-b860e3f3\">\n\n<p class=\"gb-headline gb-headline-dabaf045 gb-headline-small\"><span class=\"gb-icon\"><svg viewBox=\"0 0 400 400\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\n\t\n\t\t\n\t\t\t<path 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d=\"M86.7,202.7c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\n\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.1,0-0.3,0-0.4,0.1c0.2,0,0.3,0,0,0c-0.1,0-0.2,0-0.3,0c0.1,0,0.2,0,0.3,0c0,0-0.1,0-0.1,0\n\t\t\tc-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2c0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1\n\t\t\tc11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2c1.7-0.4,2.7-2.4,2.3-4C90.2,203.2,88.4,202.3,86.7,202.7z\" fill=\"#1D1D1B\"><\/path>\n\t\n\n<\/svg>\n<\/span><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\">Definition zu Debitor<\/h2>\n\n\n\n<p>Debitor wird als Begriff in der Buchhaltung und im Finanzwesen verwendet. Dort bezeichnet es Kunden, die Waren oder Dienstleistungen auf <mark class=\"has-inline-color has-marker-text-color\">Kredit erhalten<\/mark> haben und daf\u00fcr noch eine <mark class=\"has-inline-color has-marker-text-color\">Zahlung schulden<\/mark>. Diese Forderungen werden als &#8220;Forderungen aus Lieferungen und Leistungen&#8221; in der Bilanz gef\u00fchrt. <mark class=\"has-inline-color has-marker-text-color\">Insofern ist jemand nach einem Online-Kauf so lange Schuldner, bis er die Ware erh\u00e4lt und die Rechnung bezahlt hat<\/mark>.<\/p>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Debitorenbuchhaltung zur Sicherung der Unternehmensliquidit\u00e4t<\/h2>\n\n\n\n<p>Die Debitorenbuchhaltung ist ein zentraler Bestandteil des Rechnungswesens und befasst sich mit der Verwaltung und \u00dcberwachung der Forderungen eines Unternehmens gegen\u00fcber seinen Kunden. Zu den Hauptaufgaben geh\u00f6ren die<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark class=\"has-inline-color has-marker-text-color\">Erfassung<\/mark> und <mark class=\"has-inline-color has-marker-text-color\">Verbuchung<\/mark> von <mark class=\"has-inline-color has-marker-text-color\">Ausgangsrechnungen<\/mark>,<\/li>\n\n\n\n<li><mark class=\"has-inline-color has-marker-text-color\">\u00dcberwachung<\/mark> von <mark class=\"has-inline-color has-marker-text-color\">Zahlungseing\u00e4ngen<\/mark> sowie das<\/li>\n\n\n\n<li><mark class=\"has-inline-color has-marker-text-color\">Mahnwesen<\/mark> bei <mark class=\"has-inline-color has-marker-text-color\">Zahlungsverzug<\/mark>.<\/li>\n<\/ul>\n\n\n\n<p>Ein effizientes Debitorenmanagement tr\u00e4gt also ma\u00dfgeblich zur Sicherstellung der Liquidit\u00e4t eines Unternehmens bei, indem es den Cashflow optimiert und Zahlungsausf\u00e4lle minimiert.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\"><strong>Unterschied zur Kreditorenbuchhaltung<\/strong><\/h2>\n\n\n\n<p>W\u00e4hrend sich die <a href=\"https:\/\/easy-software.com\/de\/glossar\/debitorenbuchhaltung\/\">Debitorenbuchhaltung<\/a> auf die Forderungen gegen\u00fcber Kunden konzentriert, befasst sich die <a href=\"https:\/\/easy-software.com\/de\/glossar\/kreditorenbuchhaltung\/\">Kreditorenbuchhaltung<\/a> mit den Verbindlichkeiten eines Unternehmens gegen\u00fcber seinen Lieferanten. Beide Bereiche sind eng miteinander verkn\u00fcpft und spielen eine wichtige Rolle im Finanzmanagement. Die Debitorenbuchhaltung sorgt daf\u00fcr, dass alle Einnahmen korrekt erfasst und \u00fcberwacht werden, w\u00e4hrend die Kreditorenbuchhaltung sicherstellt, dass alle Ausgaben ordnungsgem\u00e4\u00df verbucht und bezahlt werden. Zwingend notwendig ist hier eine ausgereifte L\u00f6sung zur <a href=\"https:\/\/easy-software.com\/de\/elektronische-eingangsrechnung\/\">Eingangsrechnungsverarbeitung<\/a>. Wichtig dabei: Diese L\u00f6sung sollte auch <a href=\"https:\/\/easy-software.com\/de\/e-rechnung\/\">E-Rechnungen empfangen<\/a> und verarbeiten k\u00f6nnen. Festzuhalten bleibt an dieser Stelle: Ein gut <mark class=\"has-inline-color has-marker-text-color\">abgestimmtes Zusammenspiel beider Buchhaltungsbereiche<\/mark> ist entscheidend f\u00fcr die finanzielle Stabilit\u00e4t und Transparenz eines Unternehmens.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5f82ae83\">\n<div class=\"gb-grid-column gb-grid-column-2916d779\"><div class=\"gb-container gb-container-2916d779 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/de\/easy-archive\/\" aria-label=\"Produkt easy archive\"><\/a>\n<div class=\"gb-container gb-container-875c0171\">\n\n<h2 class=\"gb-headline gb-headline-e95cfbbc gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark class=\"has-inline-color has-easy-blue-color\"><span>archive<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-852a5b1e\"><\/div>\n\n<div class=\"gb-container gb-container-d3cd68aa\">\n\n<p class=\"has-easy-white-color has-text-color\">Daten sicher und rechtskonform ablegen.<\/p>\n\n\n\n<span class=\"gb-button gb-button-7e027f88 gb-button-text-btn\"><span class=\"gb-button-text\">easy archive entdecken<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 48 48\"><path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-1f2fac37\"><div class=\"gb-container gb-container-1f2fac37 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/de\/easy-invoice\/\" aria-label=\"Produkt easy invoice\"><\/a>\n<div class=\"gb-container gb-container-0633cccb\">\n\n<h2 class=\"gb-headline gb-headline-d99cc43b gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark class=\"has-inline-color has-easy-cyan-color\"><span>invoice<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-89a53721\"><\/div>\n\n<div class=\"gb-container gb-container-05b55192\">\n\n<p class=\"has-easy-white-color has-text-color\">Rechnungen digital pr\u00fcfen und freigeben.<\/p>\n\n\n\n<span class=\"gb-button gb-button-393bc245 gb-button-text-btn\"><span class=\"gb-button-text\">easy invoice entdecken<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 48 48\"><path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Ware bestellt und geliefert, jeder kennt&#8217;s aus eigenem Erleben. W\u00e4hrend dieser Zeit ist man tats\u00e4chlich Schuldner, auch wenn einem das nicht so auff\u00e4llt. Aber so ist das jedenfalls bis zur Zahlung.<\/p>\n","protected":false},"author":64,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-212899","glossar","type-glossar","status-publish","format-standard","hentry","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/212899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/types\/glossar"}],"author":[{"embeddable":true,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/users\/64"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/212899\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/media?parent=212899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}