[; ] () the amounts of money that a business owes to its suppliers or to people who have made loans (its creditors), shown as a liability on its balance sheet ; the department of a business that deals with this应付账款；应付账款部门◆When an invoice comes in you send it to the guy in accounts payable to deal with.收到发票后就送给负责应付账款的那人处理。➡creditor (2)