Sundry CreditorMiscellaneous small or infrequent suppliers that are not assigned individual ledger accounts but are classified as a group.正向定义的大意为:没有经常性业务或交易金额琐碎的一类债权人,而且一般不为其单设明细账的供应商。an amount owing that does not relate to stock,这个是反向定义该类债权人与股权无关。参考资料:business dictionary本回答被提问者采纳