《財經詞彙》應付帳款(Accounts Payable(AP))
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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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