《財經詞彙》應付帳款(Accounts Payable(AP))

資產負債表上的一項流動負債，代表償還短期負債的義務。

英文常簡稱為「payables」。

此詞有時候也指公司中負責向供應商，或是其他債權人付款的部門 ... ClosethiscontentReadfullarticleSeptember22,2013,1:24AM什麼是應付帳款(accountspayable(AP))？ 資產負債表上的一項流動負債，代表償還短期負債的義務。

英文常簡稱為「payables」。

此詞有時候也指公司中負責向供應商，或是其他債權人付款的部門。

 Investopedia的解釋 為了避免違約，應付帳款必須在特定時限內付清。

就公司而言，應付帳款指對供應商和銀行的短期欠款。

不過，應付帳款並非公司才有，個人也會累積一些應付款，例如，對電話公司、煤氣公司和有線電視公司的欠款。

這些公司提供服務，事後才把帳單寄給客戶。

應付帳款是一種短期債務，逾期不清償就視為信用違約。

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