应付款项，应付账款：是一种供应商提供给消费者的信贷，它的存在使得消费者可以在得到商品或享受到服务后，再为商品或服务付款。Accounts payable is a file or account that contains money that a person or company owes to suppliers, but has not paid yet (a form of debt). When you receive an invoice you add it to the file, and then you remove it when you pay. Thus, the A/P is a form of credit that suppliers offer to their purchasers by allowing them to pay for a product or service after it has already been received.
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