By ALICIA TUOVILA

Reviewed by DAVID KINDNESS

Fact checked by SUZANNE KVILHAUG

编写人：ALICIA TUOVILA

审核人：DAVID KINDNESS

事实核查人：SUZANNE KVILHAUG

What Are Accounts Payable (AP)?

什么是应付账款？

Accounts payable (AP), or "payables," refer to a company's short-term obligations owed to its creditors or suppliers, which have not yet been paid. Payables appear on a company's balance sheet as a current liability.

应付账款是指公司欠付其债权人或供应商的未偿短期债务，作为流动负债在公司的资产负债表上列示。

Another, less common usage of "AP," refers to the business department or division that is responsible for making payments owed by the company to suppliers and other creditors.

另一种不太常用的含义是指负责支付公司欠付供应商或其他债权人款项的业务部门。

Accounts payable can be compared with accounts receivable.

应付账款可与应收付款进行比较。

KEY TAKEAWAYS

关键要点

·Accounts payable (AP) are amounts due to vendors or suppliers for goods or services received that have not yet been paid for.

应付账款是指因收到的货物或服务应向卖方或供应商支付但尚未支付的款项。

·The sum of all outstanding amounts owed to vendors is shown as the accounts payable balance on the company's balance sheet.

欠付卖方的所有未偿款项总额作为应付账款余额在公司的资产负债表上列示。

·The increase or decrease in total AP from the prior period appears on the cash flow statement.

现金流量表会反映应付账款总额相较于上期的增减变动情况。

·Management may choose to pay its outstanding bills as close to their due dates as possible in order to improve cash flow.

管理层可能会尽可能选择在接近到期日的时间支付未偿付账单，以改善现金流。

Understanding Accounts Payable (AP)

了解应付账款

A company's total accounts payable balance at a specific point in time will appear on its balance sheet under the current liabilities section. Accounts payable are obligations that must be paid off within a given period to avoid default. At the corporate level, AP refers to short-term payments due to suppliers. The payable is essentially a short-term IOU from one business to another business or entity. The other party would record the transaction as an increase to its accounts receivable in the same amount.

公司某一时间点的总应付账款余额会在资产负债表上的流动负债部分列示。应付账款是必须在特定期间偿还以避免违约的债务。在企业层面，应付账款是指应付供应商的短期款项。应付账款本质上是一家企业向另一家企业出具的借条。另一方会将交易额按同等金额增加到应收账款中。

AP is an important figure in a company's balance sheet. If AP increases over a prior period, that means the company is buying more goods or services on credit, rather than paying cash. If a company's AP decreases, it means the company is paying on its prior period obligations at a faster rate than it is purchasing new items on credit. Accounts payable management is critical in managing a business's cash flow.

应付账款是公司资产负债表中的重要数据。如果应付账款相较于上期增加，则表示公司正在以赊账的方式购买更多货物或服务，而不是支付现金。如果公司的应付账款减少，则表示公司偿还上期债务的速度快于赊购新货物或服务的速度。应付账款管理对于企业现金流的管理而言至关重要。

When using the indirect method to prepare the cash flow statement, the net increase or decrease in AP from the prior period appears in the top section, the cash flow from operating activities. Management can use AP to manipulate the company's cash flow to a certain extent. For example, if management wants to increase cash reserves for a certain period, they can extend the time the business takes to pay all outstanding accounts in AP.

使用间接法编制现金流量表时，应付账款相较于上期的净增加额或减少额会在现金流量表的经营活动产生的现金流量部分列示。在某种程度上，管理层可通过应付账款控制公司的现金流。比如，一旦管理层希望增加某一期间的现金储备，即可延期支付所有应付未付账款。

However, this flexibility to pay later must be weighed against the ongoing relationships the company has with its vendors. It's always good business practice to pay bills by their due dates.

但是，这种延期付款的灵活性必须与公司和其卖方之间的持续关系相权衡。在到期日之前支付账单始终是良好的商业惯例。

Recording Accounts Payable

应付账款的记录

Proper double-entry bookkeeping requires that there must always be an offsetting debit and credit for all entries made into the general ledger. To record accounts payable, the accountant credits accounts payable when the bill or invoice is received. The debit offset for this entry generally goes to an expense account for the good or service that was purchased on credit. The debit could also be to an asset account if the item purchased was a capitalizable asset. When the bill is paid, the accountant debits accounts payable to decrease the liability balance. The offsetting credit is made to the cash account, which also decreases the cash balance.

就复式记账法而言，总分类账中的所有分录均必须借贷相抵。记录应付账款时，若收到账单或发票，则贷记应付账款，有关赊购货物或服务的费用类科目通常记在借方。若购买产品为符合资本化条件的资产，则资产类科目记在借方。若账单已支付，则借记应付账款，负债余额减少，现金记在贷方，现金余额减少。

For example, imagine a business gets a $500 invoice for office supplies. When the AP department receives the invoice, it records a $500 credit in accounts payable and a $500 debit to office supply expense. The $500 debit to office supply expense flows through to the income statement at this point, so the company has recorded the purchase transaction even though cash has not been paid out. This is in line with accrual accounting, where expenses are recognized when incurred rather than when cash changes hands. The company then pays the bill, and the accountant enters a $500 credit to the cash account and a debit for $500 to accounts payable.

比如，某一公司收到了一张价值500美元的办公用品发票，AP部门收到发票后会将500美元贷记为应付账款，借记为办公用品费用。此时，该等借记为办公用品费用的500美元记入利润表，即使现金尚未支付，公司已记录该等购买交易。这与权责发生制是一致的，即在费用发生时（而并非支付现金时）确认费用。然后，公司支付账单，会计将500美元贷记为现金，借记为应付账款。

A company may have many open payments due to vendors at any one time. All outstanding payments due to vendors are recorded in accounts payable. As a result, if anyone looks at the balance in accounts payable, they will see the total amount the business owes all of its vendors and short-term lenders. This total amount appears on the balance sheet. For example, if the business above also received an invoice for lawn care services in the amount of $50, the total of both entries in accounts payable would equal $550 prior to the company paying off those obligations.

公司可能会在任何时间点欠付卖方款项。所有应向卖方支付的未付款项记为应付账款。因此，在应付账款余额部分，会显示公司欠付其所有卖方和短期贷款方的总额。该等总额会在资产负债表上列示。比如，若前述公司同时收到了一张价值50美元的草坪护理服务发票，则在公司清偿债务之前，两项应付账款的分录总额应为550美元。

Accounts Payable vs. Trade Payables

应付账款与贸易应付账款

Although some people use the phrases "accounts payable" and "trade payables" interchangeably, the phrases refer to similar but slightly different situations. Trade payables constitute the money a company owes its vendors for inventory-related goods, such as business supplies or materials that are part of the inventory. Accounts payable include all of the company's short-term obligations.

虽然有些人会将“应付账款”与“贸易应付账款”互换使用，但是这两个相似的术语使用场景略微不同。贸易应付账款包括公司因库存相关货物（比如，属于库存的商务用品或材料）欠付其卖方的款项，而应付账款包括公司全部短期债务。

For example, if a restaurant owes money to a food or beverage company, those items are part of the inventory, and thus part of its trade payables. Meanwhile, obligations to other companies, such as the company that cleans the restaurant's staff uniforms, fall into the accounts payable category. Both of these categories fall under the broader accounts payable category, and many companies combine both under the term accounts payable.

比如，如果一家餐馆欠付食品或饮料公司款项，相关货物属于库存，因而相关款项为贸易应付账款。若欠付负责清洗餐馆员工制服等公司款项，相关债务属于应付账款。这两类都属于广义上的应付账款，许多公司将二者合并在应付账款项下。

Accounts Payable vs. Accounts Receivable

应付账款与应收账款

Accounts receivable (AR) and accounts payable are essentially opposites. Accounts payable is the money a company owes its vendors, while accounts receivable is the money that is owed to the company, typically by customers. When one company transacts with another on credit, one will record an entry to accounts payable on their books while the other records an entry to accounts receivable.

应收账款和应付账款在本质上相反的。应付账款是公司欠付其卖方的款项，而应收账款通常是客户欠付公司的款项。若一家公司与另一家公司通过赊账的方式进行交易，则一家公司会在其账册中记录应付账款，而另一家公司则在其账册中记录应收账款。

What Are Some Examples of Payables?

应付账款的示例

A payable is created any time money is owed by a firm for services rendered or products provided that has not yet been paid for by the firm. This can be from a purchase from a vendor on credit, or a subscription or installment payment that is due after goods or services have been received.

一旦公司因提供服务或产品欠付他人款项且该款项尚未支付，即产生应付账款，比如，向卖方赊购产品，或在收到货物或服务后到期应付的订购付款或分期付款。

Where Do I Find a Company's Accounts Payable?

哪里能找到公司应付账款？

Accounts payable are found on a firm's balance sheet, and since they represent funds owed to others they are booked as a current liability.

应付账款在公司的资产负债表列报，由于应付账款表示欠付他人的资金，所以作为流动负债列示。

How Are Payables Different From Accounts Receivable?

应付账款与应收账款的区别？

Receivables represent funds owed to the firm for services rendered and are booked as an asset. Accounts payable, on the other hand, represent funds that the firm owes to others and are considered a type of accrual. For example, payments due to suppliers or creditors. Payables are booked as liabilities.

应收账款表示因提供服务欠付公司的资金，作为资产列示。而应付账款则表示公司欠付他人的资金，属于应计项目，比如，应向供应商或债权人支付的款项，作为负债列示。

Are Accounts Payable Business Expenses?

应付账款属于营业开支吗？

No. Some people mistakenly believe that accounts payable refer to the routine expenses of a company’s core operations, however, that is an incorrect interpretation of the term. Expenses are found on the firm's income statement, while payables are booked as a liability on the balance sheet.

不属于。有些人错误地认为应付账款是公司核心业务的日常开支，这是对应付账款的错误解读。费用是在损益表列报，而应付账款是作为负债在资产负债表上列报。

The Bottom Line

总结

Accounts payable (AP) refer to the obligations incurred by a company during its operations that remain due and must be paid in the short term. As such, AP is listed on the balance sheet as a current liability. Typical payables items include supplier invoices, legal fees, contractor payments, and so on.

应付账款是指公司在经营过程中产生的债务，该等债务尚未清偿但必须在短期内清偿。因此，应付账款作为流动负债在资产负债表上列示。应付账款一般包括供应商发票、法律费用、工程款项等。