account payable

基本解释

Since an enterprise doesn't have to pay its interest, it should make good use of account payable, namely in its own favour by credit clauses.
购货企业对应付账款不必负担利息费用，因此应利用好应付账款，即根据信用条款选择有利的付款方式。
Using a charge account creates an account payable.
用一个赊购账户建立一个应付账款。
Before issuing audit report, auditor shall investigate any variances exist in account payable confirmation reply letter received, and record these in audit documentations.
在出具审计报告前，注册会计师应当对收到的应付账款询证函回函中存在的差异进行调查，并记录于审计工作底稿。

On this account, governments impose taxes payable only in money, creating a demand for money that means it will be widely accepted as payment for goods.
ECONOMIST: Free exchange

a current liability account showing amounts payable by a firm to suppliers for purchases of materials, stocks, or services on credit