In case the taxpayer fails to do so, the tax organ may recover the payable tax of the enterprise from its other income items within the territory of China which ought to be paid by the payer.

纳税人未依法缴纳的，税务机关可以从该纳税人在中国境内其他收入项目的支付人应付的款项中，追缴该纳税人的应纳税款。

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The difference is that accounts payable are for bills the company receives from other businesses. And accrued expenses are accounting entries a company makes in anticipation of being billed.

差别在于，应付账款是公司从其他企业处收取的账单，而应计费用则是公司预计即将收取账单而建立的会计分录。

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This is an annual return on the preferred stock, which can range from 5% to 15% (payable in either stock or cash, which is usually at the option of the company).

这是优先股的每年返利，数额从5%到15%（可以用股票和现金支付，通常由公司来选择）。

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In retirement, benefits payable from the personal accounts would substitute for a portion of Social Security benefits based on the degree to which workers exercised the account option over their careers.

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So on his retailing scorecard accounts payable are subtracted from inventory.

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Being able to tell a receivable from a payable does matter.

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