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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Accounts payable  

Definition 1.

Money owed to suppliers.
 

Definition 2.

Money which a company owes to vendors for products and services purchased on credit. This item appears on the company's balance sheet as a current liability, since the expectation is that the liability will be fulfilled in less than a year. When accounts payable are paid off, it represents a negative cash flow for the company.
 
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