Notes payable are issued whenever bank loans are obtained.

应付票据一般是在获得银行贷款时签发的。

Accounting for bonds payable closely parallels accounting for notes payable.

应付债券的核算与应付票据的核算很相似。

Accounts payable and notes payable are typical example of current liabilities.

要票据上签字答应付款如果收票人不付的话。

The most common examples are bonds payable and mortgages payable, and long-term notes payable.

常见的长期负债有应付债券、应付抵押账款和长期应付票据。

A promissory note is regarded as notes receivable for the payee and notes payable for the maker.

本票对受款人来说是应收票据，对出票人来说则是应付票据。