在财报中,以上两词均为常见且专业的词汇,其中“payables”可译为“应付款”,“receivables”可译为“应收款”,如:trade payables 译为贸易应付款 ; 贸易应付账款。亦可去掉尾缀的“s”,进行如下搭配,含义保持一致: 应付账款 accounts payable 应收账款 accounts receivable 应付票据 notes payable 应收票据 notes r...
Accounts Payable Definition The balance sheet of every business has a current liability designation for accounts payable. These are debts that are due within one year and are considered short-term liabilities. Since trade payables are normally due within 30 days, they are posted in the A/P acc...
Trade Payables and Shareholder Wealth: Evidence from North Korean Shock on South Korean Companies Trade creditsShareholder wealthEvent studyKoreaWe find that the portfolio of Korean firms with small accounts payable and large accounts receivable experiences ... H Nam - 《Ssrn Electronic Journal》 被引...
Difference Between Commonly Confused Terms Trade Payables and Accounts Payable? Though they both have similarities in their function—everyday operational expenses, they are subtly different. All trade payables are accounts payable, but not allaccounts payablesare trade payables. Here’s a table comparin...
Purchaser's existing or future trade credit obligations (which are commonly referred to as the Purchaser's “accounts payable” or “trade payables”) to them in exchange for providing percentage discounts, which are commonly referred to as “prompt payment discounts,” from such trade credit ...
帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称,会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period(会计...
Payables Pay when due, in accordance with past practices consistent with good management practices, all of its accounts payables and trade obligations; Inability to Pay Debts The Borrower or any Restricted Subsidiary shall become unable, admit in writing its inability or fail generally to pay its ...
In this situation, you would be generating trade receivables.Trade receivablesare the amounts owed to businesses by their customers in exchange for goods or services. Trade receivables are recorded on the balance sheet in the current assets section as accounts receivable. This account has a normal...
Inventories 1. Introduction ness prospects that the buyer faces. If the good supplied cannot be resold by the buyer then the supplier could Trade credit (measured by accounts receivable and ac- hold of the threat of stopping supplies if payments are counts payable in the balance sheet of a fi...
This paper examines the effects of real and financial measures that firms adopt to respond to adverse shocks on trade credit that they owe. We find that a reduction in the quantity of purchases reduces trade credit, while lengthening the period of accounts payable increases it. However, the eff...