noun
bill payable; note payable
Accounting term for a negotiable instrument representing a company's obligation to pay a specific amount at a future date.
支払手形は、企業の負債として貸借対照表に計上される。
Bills payable are recorded as liabilities on the company's balance sheet.
この支払手形の満期日は来月の末です。
The maturity date of this note payable is the end of next month.