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Money which a company owes to vendors for products and services purchased on credit. This item appears on the company's balance sheet as a current liability, since the expectation is that the liability will be fulfilled in less than a year. When accounts payable are paid off, it represents a negative cash flow for the company. Read more >>> http://www.investorwords.com/51/accounts_payable.html#ixzz2nIgeKkC5
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