trade accounts payable

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• accounts payable — trade creditors The amounts owed by a business to suppliers (e.g. for raw materials). Accounts payable are classed as current liabilities on the balance sheet but distinguished from accruals and other non trade creditors (such as the Inland… …   Accounting dictionary

• accounts payable — trade creditors The amounts owed by a business to suppliers (e. g. for raw materials). Accounts payable are classed as current liabilities on the balance sheet, but distinguished from accruals and other non trade creditors (such as HM Revenue and …   Big dictionary of business and management

• accounts payable — is money you owe to suppliers and other business creditors as a result of purchases of stock and other expenses such as overheads and taxes. Glossary of Business Terms A category of liabilities that represents funds due to creditors. Usually,… …   Financial and business terms

• Accounts payable — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… …   Wikipedia

• Trade debt — Accounts payable. The New York Times Financial Glossary * * * trade debt trade debt ➔ debt * * * trade debt UK US noun [U] ACCOUNTING ► money owed by a business to other businesses for goods and services that they have supplied: »The company s… …   Financial and business terms

• trade debt — accounts payable. Bloomberg Financial Dictionary * * * trade debt trade debt ➔ debt * * * trade debt UK US noun [U] ACCOUNTING ► money owed by a business to other businesses for goods and services that they have supplied: »The company s total… …   Financial and business terms

• trade creditors — See: accounts payable …   Accounting dictionary

• trade creditors — A British term for *accounts payable …   Auditor's dictionary

• account payable — pl. accounts payable. a liability to a creditor, carried on open account, usually for purchases of goods and services. [1935 40] * * * Any amount owed as the result of a purchase of goods or services on a credit basis. Although a firm making a… …   Universalium

• Days Payable Outstanding - DPO — A company s average payable period. Calculated as: Notice that the formula may also be written as: accounts payable / (cost of sales/number of days). DPO is an indicator of how long a company is taking to pay its trade creditors. DPO is typically …   Investment dictionary