Glossaire
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Accounts Payable
Accounts payable are liabilities arising from the purchase of merchandise, supplies, and services on credit. Accounts payable require the company to make payment in the future. They are typically registered on the balance sheet when the firm receives an invoice. Accounts payable generally do not call for interest payments.Together with accounts receivable, accounts payable are the key input when a firm hedges balance sheet items in Micro Hedging Programs.