“应付账款”中由于债权人原因没有支付的可包括两种情况：一种是因债权人原因确实无法支付的应付账款；另一种是在进行债务重组时，被债权人豁免的债务。《企业会计制度》规定，对于因债权人死亡或其他原因造成确实无法支付的应付账款，应将其列入“资本公积———其他资本公 There are two cases in “payables” that have not been paid due to creditors: one is accounts payable that cannot be paid due to creditor’s reasons; the other is debts that are exempted by creditors when debt restructuring is carried out. The “Accounting System for Business Enterprises” stipulates that for accounts payable that cannot be paid due to the death of creditors or other reasons, they should be included in the “capital reserve” --- other capital