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单词 accounts payable
释义

> as lemmas

accounts payable
c. accounts payable: transactions for which payment to another party has not yet been made; (the name of) an account in which such transactions are recorded; (also) a department handling these accounts.
ΚΠ
1812 J. Lambert Perpetual Balance 20 Perpetual Balance, the chief principle of which, is the keeping the whole of the Personal Accounts under the general heads of ‘Accounts Payable’ and ‘Accounts Receivable’.
1913 J. L. Nicholson Cost Accounting viii. 103 In order to facilitate the making of proper classifications, and their entry in the accounts payable register, it is well to have the names of the accounts which are most frequently affected printed upon the voucher.
1957 Encycl. Brit. III. 867/1 After 1950 there was a rapid expansion in the use of electronic tabulating and calculating machines for..the summation of accounts receivable and payable.
1991 Internat. Jrnl. Project Managem. Feb. 40/1 The program tracks discount dates for accounts payable.
extracted from accountn.
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