英和和英

名詞

account payable (plural accounts payable)

1. (accounting) A balance due to a creditor on a current account.

   Synonym: (initialism) AP

   Coordinate term: account receivable

   • 2008, Barbara Findlay Schenck, John Davies, Selling Your Business For Dummies, page 99:

     Until that time, the amount is held as an account payable and added to the current liabilities of your business. When an outstanding expense is paid, the payment amount is subtracted from a cash account and removed from the accounts payable.

   • 2013, Paul Pignataro, Financial Modeling and Valuation:

     If a company, for example, purchases $500 in raw materials from its supplier on credit, the company incurs a $500 account payable.

   • 2017, Sergio L. Schumukler, Innovative Experiences in Access to Finance, page 50:

     After delivery, sellers issue an invoice, recorded as an account receivable by the seller and an account payable by the buyer.

Further reading

• “account payable”, in Merriam-Webster Online Dictionary, Springfield, Mass.: Merriam-Webster, 1996–present.
• “accounts payable”, in Cambridge English Dictionary, Cambridge, Cambridgeshire: Cambridge University Press, 1999–present.