買掛金

• Reading: かいかけきん
• Romaji: kaikakekin
• Kanji breakdown: 買 (bai/ka) — buy; 掛 (ka/kake) — credit, deferred; 金 (kin/kane) — money
• Pronunciation: /ka.i.ka.ke.kiɴ/

Meaning

Accounts payable; money a company owes to suppliers for goods or services received but not yet paid for.

An accounting noun representing outstanding obligations to creditors — the liability side of trade credit. Recorded as a current liability on the balance sheet (貸借対照表). The mirror image of 売掛金 (accounts receivable). Managing 買掛金 payment timing is part of working capital optimisation — paying too early strains cash flow, while paying too late damages supplier relationships and credit standing.

Examples

1. 月末に買掛金を一括支払いするキャッシュフロー管理が重要だ。 Cash flow management that involves paying accounts payable in a lump sum at month-end is important.
2. 買掛金の支払いが遅れると、仕入れ先との関係に悪影響が出る。 Late payment of accounts payable has a negative impact on relationships with suppliers.
3. 買掛金と売掛金のバランスを見ながら資金繰り計画を立てる。 Working capital plans are drawn up while monitoring the balance between accounts payable and accounts receivable.

Usage Guide

Context: accounting, finance, business

Tone: neutral

Origin & History

Compound of 買掛 (kaikake — buying on credit, deferred purchase) and 金 (kin — money). The exact counterpart of 売掛金 (accounts receivable), with 買 (buy) replacing 売 (sell).

Cultural Context

Era: Modern

Generation: Adults

Social background: Business professionals