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1·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。

2·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。

3·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。

4·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。

5·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。

6·Purchase of real estate and certain types of equipment often are financed by the issuance of mortgage notes payable.

企业在购置某些不动产和设备时，往往是通过发行抵押票据的方式来筹集资金的。

7·Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.

应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。

8·Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.

最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。

9·Notes payable to Banks or other lenders are a second major source of financing for the business. important questions in this class include: what is the amount of bank borrowing employed?

银行应付票据和其他借款人票据是公司资本金的第二个主要来源。这类别主要问题是：银行贷款额度使用了多少？

10·The amount of checks (notes) receivable is, of course, equivalent to that of checks (notes) payable.

当然，应收支票(票据)金额与应付支票(票据)金额相等。