accounts payable

English

Noun

accounts payable pl (plural only)

1. The total amount of money that is owed by a customer to its suppliers of goods and services and is counted by the customer as a current unpaid debt.
   • 1972, Harry Simons, Intermediate Accounting; Comprehensive Volume, page 254:

     When such a practice is to be followed, two methods may be employed: (1) accounts payable may be reported net or (2) accounts payable may be reported at the gross invoice price with a payable offset balance or liability valuation account reporting the purchases discounts available.

   • 1994, S. B. Costales, Geza Szurovy, The Guide to Understanding Financial Statements, page 61:

     Cost of goods sold are divided by the accounts payable to get the payables turn ratio.

   • 1996, Steven Laurence Kaplan, The Bakers of Paris and the Bread Question, 1700-1775, page 363:

     Masters, with accounts payable averaging 2,296 livres (median = 1,008) were far more heavily indebted than the faubourg bakers (712 and 320 livres)

Translations

total monetary amount owed by a customer to suppliers of its goods and services

• Chinese:

  Mandarin: 應付帳款／应付帐款 (zh) (yīngfù zhàngkuǎn)

• Danish: kreditorer c pl
• Dutch: handelsschulden pl
• Finnish: ostovelka (fi)
• French: dette fournisseur f, dettes commerciales f pl
• German: Verbindlichkeiten (de) f pl
• Hungarian: tartozás (hu), kötelezettségek (hu) pl
• Japanese: 買掛金 (ja) (かいかけきん, kaikakekin)
• Polish: zobowiązania n pl, należności f pl
• Romanian: cont creditor n
• Russian: кредито́рская задо́лженность f (kreditórskaja zadólžennostʹ)
• Spanish: cuentas pendientes de pago f pl, cuentas a pagar f pl
• Tagalog: tuusing bayarin
• Ukrainian: кредито́рська заборго́ваність f (kredytórsʹka zaborhóvanistʹ)

Noun

accounts payable

1. (accounting, law) plural of account payable

See also

• accounts receivable

References

• “accounts payable”, in OneLook Dictionary Search.
• accounts payable on Wikipedia.Wikipedia