Kifizetend

Kifizetendő is a Hungarian adjective meaning “to be paid” or “payable.” It is formed from the verb kifizetni (to pay out) with the suffix -endő, yielding a term used to describe amounts or obligations that are due for payment. In standard Hungarian, the form kifizetendő is most often encountered in formal or financial writing, while fizetendő is a closely related and more common everyday alternative.

In accounting and finance, kifizetendő describes liabilities or expenses that have not yet been settled. Common phrases include kifizetendő összeg (amount payable) and kifizetendő kötelezettségek (payable liabilities). The term helps distinguish outstanding payments from amounts that have already been paid (fizetett) or from receivables (követelések). It is frequently used in contracts, invoices, and financial statements to indicate cash outflows that are due by a specified date.

In practice, kifizetendő items are typically recorded as current liabilities on a balance sheet, representing obligations expected to be settled within the normal operating cycle or within one year. The precise due dates govern when the entity must discharge the obligation and may affect liquidity planning and cash flow management.

Translations of the concept into English generally use payable or amounts payable, and Hungarian usage may render accounts payable as fizetendő kötelezettségek or kifizetendő számlák, depending on context. The term remains primarily Hungarian in scope and is used to convey the obligation to make future payments.