account payable

account payable的音标为[ə"kaʊnt peɪəbl]，基本翻译为“应付账款”。

速记技巧：可以将该单词拆分记诵，“acco”可以联想到“会计”，而“unt”可以联想到“unpaid”（未付的），结合起来就是“应付未付的款项”。

Account Payable的词源：

Account Payable这个词汇源自拉丁语和法语，其含义是指公司或个人应付但尚未支付的款项。

变化形式：

Account Payable在英语中通常以复数形式出现，如accounts payable。

相关单词：

1. debt（债务）：其词源与“due”（应付的）和“pay”（支付）有着相似的含义，因此可以与Account Payable形成关联。

2. obligation（义务）：这个词表示一种法律或道义上的责任，与应付但尚未支付的款项有某种联系。

3. pay（支付）：作为动词，pay表示支付款项，与Account Payable有着直接的联系。

4. credit（信贷）：这个词源于拉丁语，表示借贷或赊购，与应付但尚未支付的款项有关。

5. overdraft（透支）：这个词表示超出存款余额的部分，与应付但尚未支付的款项有关。

举例来说，当一家公司需要购买原材料或支付员工工资时，它可能会产生应付但尚未支付的款项，这些款项可以被称为“accounts payable”。此外，与“accounts payable”相关的词汇还包括“debt”（债务）、“obligation”（义务）和“pay”（支付）等。这些词汇在商业和金融领域中有着广泛的应用。

常用短语：

1. payable on account

2. account payable to

3. pay the account payable

4. settle the account payable

5. outstanding account payable

6. account receivable

7. payables due date

例句：

1. We need to pay the account payable by the end of the month.

2. The supplier has requested us to settle the account payable as soon as possible.

3. The company has a large amount of outstanding account payable and needs to make a payment soon.

4. The account receivable has been outstanding for a long time and we need to collect it as soon as possible.

5. The payables due date is approaching and we need to make sure we have everything paid in time.

6. We need to review our financial statements to ensure all the account payables have been paid on time.

英文小作文：

Paying our bills is an essential part of running a business, whether it"s a small business or a large corporation. We need to ensure that all our accounts payable are paid on time to avoid any financial difficulties or penalties. However, it"s not always easy to keep track of all the payments that need to be made, especially when there are multiple vendors and suppliers involved. That"s why it"s important to have a clear payment schedule and to communicate regularly with our suppliers to ensure everything is on track. At the same time, we need to be mindful of any outstanding payments and take action promptly to avoid any further delays or penalties.