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What are payables?

What are payables? Here are some definitions.

Noun
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Examples
Compliance involves examining a set of key accounts including payroll, financial reporting, purchasing, payables and billing.
He booked big receivables from customers who, strangely, didn't book matching payables.
Important clues are also certainly found on the liability side, with unusual increases in account payables or increased debt levels.
Total funds owed to members included member payables and other liabilities owed to patrons.
Current liabilities fell 6 percent, due to decreasing amounts of short-term debt along with other accrued payables.
The number crunching revealed high receivables, low payables, and ridiculously high inventory levels.

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