英和和英

名詞

accounts payable pl (複数形 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 かつ 320 livres)