[] () money that a company owes, for example loans to be paid back, services to be paid for, etc. 应付账款◆software to handle inventory, invoicing, and payables 管理库存、开发票和处理应付账款的软件◆Managers need to keep control of payables. 经理们必须控制应付账款。➡receivables ➡ picture at working capital