Account payable：应付账款

the amount owed by a business to its suppliers and other regular trading partners.

一个企业欠其供应商和其他常规贸易伙伴的金额。

应付账款是会计科目的一种，用以核算企业因购买材料、商品和接受劳务供应等经营活动应支付的款项。通常是指因购买材料、商品或接受劳务供应等而发生的债务，这是买卖双方在购销活动中由于取得物资与支付货款在时间上不一致而产生的负债。

Account receivable：应收账款

account receivable amounts owing on open account. Running accounts that are usually disclosed in the creditor's account books,representing unsettled claims and transactions not reduced to writing.

应收账款是指企业在正常的经营过程中因销售商品、产品、提供劳务等业务，应向购买单位收取的款项，包括应由购买单位或接受劳务单位负担的税金、代购买方垫付的各种运杂费等。应收账款是伴随企业的销售行为发生而形成的一项债权。应收账款包括已经发生的和将来发生的债权。前者如已经发生并明确成立的债权，后者是现实并未发生但是将来一定会发生的债权。

参考双语例句：

The Board compared the amounts per the line items in the note disclosure for accounts payable in UNRWA financial statements (note 4) and accounts receivable in UNRWA Provident Fund financial statements (note 6) and noted that although the opening and closing balances agreed, the activities recorded during the biennium did not agree on a line-by-line basis.

审计委员会比较了近东救济工程处财务报表(附注4)应付账款披露附注中各 细列项目金额和近东救济工程处节约储金财务报表(附注6)内的应收账款，注意到虽然期初和期末结余一致，但是该两年期内记录的活动并不逐项相符。

The Board compared the amounts per the line items in the note disclosure for accounts payable in UNRWA financial statements (note 4) and accounts receivable in UNRWA Provident Fund financial statements (note 6) and noted that although the opening and closing balances agreed, the activities recorded during the biennium did not agree on a line-by-line basis.

审计委员会比较了近东救济工程处财务报表(附注4)应付账款披露附注中各细列项目金额和近东救济工程处节约储金财务报表(附注6)内的应收账款，注意到虽然期初和期末结余一致，但是该两年期内记录的活动并不逐项相符。

It has a multi-company , multi-currency , multi- tax , multi- inventory management; rights management to facilitate the role of employees, customers and vendors; order management to support the invoice tracking and management; cost of sales management and strong sales analysis for the management of provide decision support ; provide comprehensive financial characteristics , including general ledger , accounts receivable/accounts payable , etc.; simple Web interface for easy operation .

它具有支持多公司、多币种、多税种、多库存管理；权限角色管理便于员工、客户和供应商使用；订单管理支持发票的跟踪与管理；销售费用管理及强大的销售分析功能，为管理者提供决策支持；提供全面的财务特性包括总帐、应收/应付帐目等；简单易于操作的Web界面。

The increase of asset impairment losses was because the bad debt provision for account receivable was switch-back at same period of last year and increase of corresponding withdrawal bad debt provision along with increase of the balance of account receivable in the report period.

资产减值损失增加主要系去年同期转回应收账款坏账准备以及本报告期末应收款项余额增加相应计提的坏帐准备增加所致。