leveranciersdue

Leveranciersdue, often referred to as accounts payable to suppliers, is the short-term liability a company incurs for goods or services that have been received but not yet paid for. It arises when invoices are recorded but payment is pending. On a balance sheet, leveranciersdue appears under current liabilities as crediteuren or accounts payable. In double-entry accounting, receiving an invoice increases accounts payable and an expense or inventory account; paying the invoice decreases both cash and accounts payable.

Businesses typically negotiate payment terms with suppliers, such as Net 30, Net 60, or early payment discounts (for example 2/10 net 30). The choice affects cash flow and liquidity. Accounts payable management aims to optimize the timing of cash payments while preserving supplier relationships.

Leveranciersdue is a key component of working capital and influences the cash conversion cycle. A longer average payment period, or days payable outstanding, can improve short-term liquidity but may risk supplier terms or pricing. Auditors and analysts monitor accounts payable turnover to assess efficiency of procurement and payment practices.

Common management practices include adopting a formal accounts payable process, 3-way matching (purchase order, receipt, invoice), automation, and periodic reconciliation. In multinational contexts, currency risk and tax considerations may affect invoicing and terms.

See also: accounts payable, working capital, cash conversion cycle, supplier credit.