應付帳款(accounts payable)

指商業應付之各種帳款。
Various accounts to be paid by the business.

資料來源：屏東商業技術學院

參見
　流動負債(Current liabilities)
　　銀行透支(Bank overdraft)
　　短期借款(Bank loan)
　　應付票據(Notes payable)
　　應付費用(Accrued expenses)
　　其他應付款(Other accrued expenses payable)
　　預收款項(unearned receipts)
　　估計負債
　　或有負債
　　預收款項(unearned receipts)
　　一年內到期長期負債(current portion of longterm liabilities)