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account payable

   Also found in: Dictionary/thesaurus, Legal, Financial, Wikipedia 0.04 sec.

account payable

Any amount owed as the result of a purchase of goods or services on a credit basis. Although a firm making a purchase issues no written promise of payment, it enters the amount owed as a current liability in its accounts. Companies often incur this type of short-term debt in order to finance their inventories, especially in industries where inventory turnover is rapid. See also account receivable.



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Madsen remitted checks from FB's account payable to KCL, to purchase insurance products.
So Harry the publicist, a man with whom I play pool, softball and an occasional hand of poker, announced he had the solution to that ongoing account payable we call the Simpson case.
Once Levine, Cooper accountants have the general ledger data on their computers, they use another Prentice Hall product, Answers, to perform more analytical functions such as calculating more than 100 standard ratios: the dollar amount of account payable versus turnover, overhead costs to labor, cost to sales and additional ratios can be added that are specific to certain industries.
 
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