檢視应付账款的原始碼

[[File:应付账款.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E5%BA%94%E4%BB%98%E8%B4%A6%E6%AC%BE&step_word=&hs=0&pn=2&spn=0&di=167530&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=2900018204%2C1113346321&os=1810720066%2C4034018844&simid=0%2C0&adpicid=0&lpn=0&ln=1916&fr=&fmq=1618630524153_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fupload.acc5.com%2F15305208488.png%26refer%3Dhttp%3A%2F%2Fupload.acc5.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621222544%26t%3Dad555ad007b5bba6b01144e67b0e5730&fromurl=ippr_z2C%24qAzdH3FAzdH3Fooo_z%26e3Bwvvc_z%26e3Bv54AzdH3Fgjof-xtgojgAzdH3F1jpwts_cadac_z%26e3Bip4s&gsm=3&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://www.acc5.com/news-xinwen/detail_50205.html 来自会计学堂]]]
'''应付账款'''是会计科目的一种，用以核算企业因购买材料、商品和接受劳务供应等经营活动应支付的款项。
通常是指因购买材料、商品或接受劳务供应等而发生的债务，这是买卖双方在购销活动中由于取得物资与支付货款在时间上不一致而产生的负债。