accepter, acceptor

The words accepter, acceptor sound the same but have different meanings and spellings. Why do accepter, acceptor sound the same even though they are completely different words?

The answer is simple: accepter, acceptor are homophones of the English language.

accepter
  1. :: noun

    One that accepts: an accepter of fate.

  2. :: noun

    Variant of acceptor.

acceptor
  1. :: noun

    One who signs a time draft or bill of exchange.

  2. :: noun

    Chemistry The reactant in an induced reaction that has an increased rate of reaction in the presence of the inductor.

  3. :: noun

    Chemistry An atom or molecule that receives one or more electrons from another atom or molecule, resulting in a chemical bond or flow of electric current.

Definitions from The American Heritage® Dictionary of the English Language, 4th Edition and Wordnik.

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About Homophones

Homophones (literally "same sound") are usually defined as words that share the same pronunciation, regardless of how they are spelled.

If they are spelled the same then they are also homographs (and homonyms); if they are spelled differently then they are also heterographs (literally "different writing").