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The term accounts payable refers to money owed, such as that to suppliers for the purchase of goods or services on credit.
Ownership of products is transferred to the customer only after all accounts payable arising in connection with the supply agreement have been settled.
Accounts payable (often shortened to payables or A/P) are recorded on balance sheets as liabilities, as they represent a legal obligation to make a payment, which in the case of a trade payable is to a supplier. Once the payment is made and the account is removed from the balance sheet, settlement of the account payable constitutes a negative cash flow. A purchase on credit is generally recorded as an account payable only after an invoice has been received. The opposite term, on the assets side of the balance sheet, is accounts receivable. Accounts payable to suppliers are also known as trade payables.
Termín závazky označuje peněžní dluh, který dlužník dluží protistraně, např. za nákup zboží nebo služeb od dodavatelů na dluh.
Vlastnictví výrobků se přenáší na zákazníka až poté, co jsou vyrovnány všechny závazky vzniklé ve spojitosti se smlouvou o dodávce.
Závazky se do rozvahy zaznamenávají jako pasiva, jelikož představují právní závazek provést platbu, v případě závazku z obchodních styků dodavateli. Jakmile je platba zaplacena a účet závazku odstraněn z rozvahy, vyrovnání závazku představuje záporný peněžní tok. Nákup na dluh se obecně zaznamenává coby závazek až po obdržení faktury. Opačným termínem na straně aktiv jsou pohledávky. Závazky dodavatelům se také označují jako závazky z obchodního styku.
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English Editorial Services’ mission is to assist international businesses and organizations of all sizes to communicate clearly, correctly, and persuasively with their business partners and target audiences.
Simply subscribe to receive our Business Term of the Day at no charge to your inbox each business day, with explanation in English and Czech.
