Русско-англо-русский юридический словарь

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. (Wikipedia)

time sheet. Spreadsheet or document which indicates the hours an employee has worked, generally separated by days of the week. Time sheets are used by the human resources or accounts payable department for calculating paychecks. (BusinessDictionary)

Working capital, also known as net working capital (NWC), is the difference between a company’s current assets, such as cash, accounts receivable (customers’ unpaid bills) and inventories of raw materials and finished goods, and its current liabilities, such as accounts payable. (Investopedia)

'Other liabilities' on a balance sheet refer to obligations or debts that a company owes to other parties but do not fall into specific categories mentioned on the balance sheet. These liabilities are not included under typical categories such as accounts payable, long-term debt, or short-term debt. (Quora)