未 払 金

みばらいきん

noun

accrued payable; unpaid amount owed

1. accrued payable; amount not yet paid

Money owed for something already received but outside the company's ordinary trade purchases — equipment, advertising, professional fees. Distinguished in bookkeeping from 買掛金(かいかけきん).

未払金(みばらいきん)が残(のこ)っている。

There is an unpaid amount outstanding.

広告費(こうこくひ)は未払金(みばらいきん)として計上(けいじょう)した。

We recorded the advertising costs as an accrued payable.

機械(きかい)を分割(ぶんかつ)で購入(こうにゅう)したため、未払金(みばらいきん)が来年(らいねん)まで続(つづ)く。

We bought the machine in installments, so the payable continues into next year.

決算(けっさん)の前(まえ)に、未払金(みばらいきん)と買掛金(かいかけきん)をきちんと分(わ)けて整理(せいり)しておく。

Before closing the books, we sort out accrued payables and trade payables properly.

Formed from 未(み) (not yet) + 払(はら)い (payment) + 金(きん) (money). Outside accounting it is also used loosely for any bill still unpaid.

Common collocations

未払金(みばらいきん)を計上(けいじょう)する: to record an accrued payable
未払金(みばらいきん)が残(のこ)る: for an unpaid amount to remain
未払金(みばらいきん)を清算(せいさん)する: to settle an unpaid amount

Similar words

買掛金(かいかけきん): accounts payable — used only for ordinary purchases of goods
未収金(みしゅうきん): accrued receivable — the mirror image, money still to be received
未払(みばらい)い: unpaid — the adjectival form, as in 未払(みばらい)いの家賃(やちん)

Related Words

Antonym: 未収金 (accrued receivable)

Related: 買掛金 (accounts payable)

general

Added 2026.7.29 12:20 · Revised 2026.9.2 13:02

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