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accounts payable
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accounts payable
应付帐款; 应付款项

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應付帳款
應付帳款（Accounts payable）為會計原理之一，一般來說是指賒購貨品或先享用勞務等所發生的債務，且此債務並未以其他書面承諾：如應付票據所承諾保證其支付。

在簿記記載中，應付帳款初始發生時，通常為貸方。


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