Answer:
When a compound accepts electron than that compound becomes reduced and these compounds are also called electron acceptor.
Therefore electron acceptor is the oxidizing agent because it get reduced and the compound which gave the electron get oxidized.
For example in glycolysis glucose is the electron donor which is oxidized to 2 pyruvate molecules and NAD⁺ is the electron acceptor which is reduced to NADH by accepting two electrons and one H ion. Then this reduced form of NADH gives electron in the electron transport chain and gets oxidized to NAD⁺ again.
So when a compound accepts electron it gets reduced and when a compound release electron it gets oxidized.