如何计算Accounts Payable

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Accounts payable (AP) represents money a company owes to its suppliers for goods or services received but not yet paid for. Managing AP strategically — paying promptly enough to maintain good supplier relations but slowly enough to preserve cash — is a key treasury function.

分步指南

1. 1When goods are received, AP increases by the invoice amount
2. 2When the supplier is paid, AP decreases and cash decreases
3. 3Days payable outstanding (DPO) = (AP / COGS) × 365
4. 4Higher DPO = slower payment = more supplier financing of your operations

例题解析