Meanings
- pluralplural onlyThe 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.
Cost of goods sold are divided by the accounts payable to get the payables turn ratio.
1994, S. B. Costales, Geza Szurovy, The Guide to Understanding Financial Statements, page 612 more examples
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.
1972, Harry Simons, Intermediate Accounting; Comprehensive Volume, page 254Masters, with accounts payable averaging 2,296 livres (median = 1,008) were far more heavily indebted than the faubourg bakers (712 and 320 livres)
1996, Steven Laurence Kaplan, The Bakers of Paris and the Bread Question, 1700-1775, page 363
- pluralaccountingplural of account payable
Translations
Chinese Mandarin 應付帳款 /应付帐款
- 應付帳款 /应付帐款 (yīngfù zhàngkuǎn)total monetary amount owed by a customer to suppliers of its goods and services
Danish kreditorer
- kreditorertotal monetary amount owed by a customer to suppliers of its goods and services
Dutch handelsschulden
- handelsschuldentotal monetary amount owed by a customer to suppliers of its goods and services
Finnish ostovelka
- ostovelkatotal monetary amount owed by a customer to suppliers of its goods and services
French dette fournisseur, dettes commerciales
- dette fournisseurtotal monetary amount owed by a customer to suppliers of its goods and services
- dettes commercialestotal monetary amount owed by a customer to suppliers of its goods and services
German Verbindlichkeiten
- Verbindlichkeitentotal monetary amount owed by a customer to suppliers of its goods and services
Hungarian tartozás, kötelezettségek
- tartozástotal monetary amount owed by a customer to suppliers of its goods and services
- kötelezettségektotal monetary amount owed by a customer to suppliers of its goods and services
Japanese 買掛金
- 買掛金 (kaikakekin)total monetary amount owed by a customer to suppliers of its goods and services
Polish zobowiązania, należności
- zobowiązaniatotal monetary amount owed by a customer to suppliers of its goods and services
- należnościtotal monetary amount owed by a customer to suppliers of its goods and services
Romanian cont creditor
- cont creditortotal monetary amount owed by a customer to suppliers of its goods and services
Russian кредито́рская задо́лженность
- кредито́рская задо́лженность (kreditórskaja zadólžennostʹ)total monetary amount owed by a customer to suppliers of its goods and services
Spanish cuentas pendientes de pago, cuentas a pagar
- cuentas pendientes de pagototal monetary amount owed by a customer to suppliers of its goods and services
- cuentas a pagartotal monetary amount owed by a customer to suppliers of its goods and services
Tagalog tuusing bayarin
- tuusing bayarintotal monetary amount owed by a customer to suppliers of its goods and services
Ukrainian кредито́рська заборго́ваність
- кредито́рська заборго́ваність (kredytórsʹka zaborhóvanistʹ)total monetary amount owed by a customer to suppliers of its goods and services
Cite this entry
accounts payable. (n.d.). In WatkinsX Dictionary. Retrieved November 4, 2026, from https://dictionary.watkinsx.com/word/accounts%20payable
“accounts payable.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/accounts%20payable. Accessed November 4, 2026.
WatkinsX Dictionary, s.v. “accounts payable,” accessed November 4, 2026, https://dictionary.watkinsx.com/word/accounts%20payable.
Source: accounts payable on Wiktionary, CC BY-SA 4.0.