A balance sheet item which equals the sum of all money owed by a pany and due within one year. Also called payables or current liabilities.

资产负债表中的项目，等于公司所有所欠现金和所有一年内到期的债务之和。也叫应付债务或当前债务。

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Quite reasonably, financial wizards like to subtract all kinds of things from enterprise value, like receivables that are offset by payables.

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