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)

Accounts payable (AP), or "payables," refer to a company's short-term obligations owed to its creditors or suppliers, which have not yet been paid. Payables appear on a company's balance sheet as a current liability. (Investopedia)