Hellio Cyndi:
If you take these two terms separately, "cuentas a pagar" is "accounts payable" and "acreedores varios" can be "sundry creditors". The other possibility (the one I usually use in a separate context) is "other payables". If this comes to you in a combination of "cuentas a pagar y acreedores varios", then the combined package would be "accounts payable and accrued liabilities". What country are your F/S from? I live and work in Mexico City.
If you work a lot with accountants, I suggest buying monolingual material from the AICIPA. Their bookstore is at
www.cpa2biz.com. I suggest starting with "Accounting Trends & Techniques", published yearly. I have 10 of them. Most of my clientele is made up of accounting firms. My e-mail is
rjcadena@avantel.net.
Hope this helps.
Best regards,
Richard Cadena