diff --git a/accounting/locale/zh_Hant/LC_MESSAGES/django.po b/accounting/locale/zh_Hant/LC_MESSAGES/django.po
index b4c2980..293b01c 100644
--- a/accounting/locale/zh_Hant/LC_MESSAGES/django.po
+++ b/accounting/locale/zh_Hant/LC_MESSAGES/django.po
@@ -7,8 +7,8 @@ msgid ""
 msgstr ""
 "Project-Id-Version: mia-js 1.0\n"
 "Report-Msgid-Bugs-To: \n"
-"POT-Creation-Date: 2020-08-06 23:59+0800\n"
-"PO-Revision-Date: 2020-08-07 00:01+0800\n"
+"POT-Creation-Date: 2020-08-07 00:37+0800\n"
+"PO-Revision-Date: 2020-08-07 00:38+0800\n"
 "Last-Translator: imacat <imacat@mail.imacat.idv.tw>\n"
 "Language-Team: Traditional Chinese <imacat@mail.imacat.idv.tw>\n"
 "Language: Traditional Chinese\n"
@@ -496,7 +496,7 @@ msgstr "%(prep_period)s%(account)s的分類帳"
 
 #: accounting/templates/accounting/ledger.html:112
 #: accounting/templates/accounting/ledger.html:159
-msgid "Unpaid"
+msgid "Payable"
 msgstr "未付款"
 
 #: accounting/templates/accounting/ledger.html:116
@@ -756,3 +756,6 @@ msgstr "-----使用中科目-----"
 #: accounting/views.py:1080
 msgid "---Accounts Not In Use---"
 msgstr "-----未使用科目-----"
+
+#~ msgid "Unpaid"
+#~ msgstr "未付款"
diff --git a/accounting/models.py b/accounting/models.py
index bde0174..665e5f3 100644
--- a/accounting/models.py
+++ b/accounting/models.py
@@ -21,6 +21,7 @@
 from dirtyfields import DirtyFieldsMixin
 from django.conf import settings
 from django.db import models
+from django.db.models import Sum, Case, When, F, Q
 from django.urls import reverse
 
 from mia_core.utils import get_multi_lingual_attr, set_multi_lingual_attr
@@ -322,8 +323,9 @@ class Record(DirtyFieldsMixin, models.Model):
         self.balance = None
         self._is_balanced = None
         self._has_order_hole = None
-        self._is_credit_card_paid = None
+        self._is_payable = None
         self._is_existing_equipment = None
+        self.is_payable = False
 
     def __str__(self):
         """Returns the string representation of this accounting
@@ -382,17 +384,6 @@ class Record(DirtyFieldsMixin, models.Model):
     def has_order_hole(self, value):
         self._has_order_hole = value
 
-    @property
-    def is_credit_card_paid(self):
-        # TODO: To be done
-        if self._is_credit_card_paid is None:
-            self._is_credit_card_paid = True
-        return self._is_credit_card_paid
-
-    @is_credit_card_paid.setter
-    def is_credit_card_paid(self, value):
-        self._is_credit_card_paid = value
-
     @property
     def is_existing_equipment(self):
         # TODO: To be done
diff --git a/accounting/templates/accounting/ledger.html b/accounting/templates/accounting/ledger.html
index 31fd812..8ce8af4 100644
--- a/accounting/templates/accounting/ledger.html
+++ b/accounting/templates/accounting/ledger.html
@@ -96,7 +96,7 @@ First written: 2020/7/16
     </thead>
     <tbody>
       {% for item in item_list %}
-        <tr class="{% if not item.is_balanced or item.has_order_hole or not item.is_credit_card_paid %} table-danger {% endif %}{% if item.is_existing_equipment %} table-info {% endif %}">
+        <tr class="{% if not item.is_balanced or item.has_order_hole or item.is_payable %} table-danger {% endif %}{% if item.is_existing_equipment %} table-info {% endif %}">
           <td>{{ item.transaction.date|smart_date }}</td>
           <td>{{ item.account.title|title_case }}</td>
           <td>{{ item.summary|default:"" }}{% if not item.is_balanced %}
@@ -107,9 +107,9 @@ First written: 2020/7/16
             <span class="badge badge-danger badge-pill">
               {{ _("Need Reorder")|force_escape }}
             </span>
-          {% endif %}{% if not item.is_credit_card_paid %}
+          {% endif %}{% if item.is_payable %}
             <span class="badge badge-danger badge-pill">
-              {{ _("Unpaid")|force_escape }}
+              {{ _("Payable")|force_escape }}
             </span>
           {% endif %}{% if item.is_existing_equipment %}
             <span class="badge badge-info badge-pill">
@@ -135,7 +135,7 @@ First written: 2020/7/16
   {# The list for small screens #}
   <ul class="list-group d-md-none">
     {% for item in item_list %}
-      <li class="list-group-item {% if not item.is_balanced or item.has_order_hole or not item.is_credit_card_paid %} list-group-item-danger {% endif %}{% if item.is_existing_equipment %} list-group-item-info {% endif %}">
+      <li class="list-group-item {% if not item.is_balanced or item.has_order_hole or item.is_payable %} list-group-item-danger {% endif %}{% if item.is_existing_equipment %} list-group-item-info {% endif %}">
         {% if item.pk is not None %}
           <a class="list-group-item-action" href="{% url_with_return "accounting:transactions.show" item.transaction.type item.transaction %}">
             <div class="date-account-line">
@@ -154,9 +154,9 @@ First written: 2020/7/16
                     {{ _("Need Reorder")|force_escape }}
                   </span>
                 {% endif %}
-                {% if not item.is_credit_card_paid %}
+                {% if item.is_payable %}
                   <span class="badge badge-danger badge-pill">
-                    {{ _("Unpaid")|force_escape }}
+                    {{ _("Payable")|force_escape }}
                   </span>
                 {% endif %}
                 {% if item.is_existing_equipment %}
diff --git a/accounting/utils.py b/accounting/utils.py
index 53f683f..1107fdb 100644
--- a/accounting/utils.py
+++ b/accounting/utils.py
@@ -323,6 +323,35 @@ def find_order_holes(records):
                                 and record.transaction.date in holes
 
 
+def find_payable_records(account, records):
+    """Finds and sets the whether the payable record is paid.
+
+    Args:
+        account (Account): The current ledger account.
+        records (list[Record]): The accounting records.
+    """
+    if "PAYABLE_ACCOUNTS" not in settings.ACCOUNTING:
+        return
+    if not isinstance(settings.ACCOUNTING["PAYABLE_ACCOUNTS"], list):
+        return
+    if account.code not in settings.ACCOUNTING["PAYABLE_ACCOUNTS"]:
+        return
+    rows = Record.objects\
+        .filter(
+            account__code__in=settings.ACCOUNTING["PAYABLE_ACCOUNTS"],
+            summary__isnull=False)\
+        .values("account__code", "summary")\
+        .annotate(
+            balance=Sum(Case(When(is_credit=True, then=1), default=-1)
+                        * F("amount")))\
+        .filter(~Q(balance=0))
+    keys = ["%s-%s" % (x["account__code"], x["summary"]) for x in rows]
+    for x in [x for x in records
+              if x.pk is not None
+                 and F"{x.account.code}-{x.summary}" in keys]:
+        x.is_payable = True
+
+
 def get_summary_categories():
     """Finds and returns the summary categories and their corresponding account
     hints.
diff --git a/accounting/views.py b/accounting/views.py
index a9c6929..72cfec3 100644
--- a/accounting/views.py
+++ b/accounting/views.py
@@ -45,7 +45,7 @@ from .utils import ReportUrl, get_cash_accounts, get_ledger_accounts, \
     find_imbalanced, find_order_holes, fill_txn_from_post, \
     sort_post_txn_records, make_txn_form_from_status, \
     make_txn_form_from_model, make_txn_form_from_post, MonthlySummary, \
-    get_summary_categories
+    get_summary_categories, find_payable_records
 
 
 @method_decorator(require_GET, name="dispatch")
@@ -340,6 +340,7 @@ def ledger(request, account, period):
     records = pagination.items
     find_imbalanced(records)
     find_order_holes(records)
+    find_payable_records(account, records)
     return render(request, "accounting/ledger.html", {
         "item_list": records,
         "pagination": pagination,
diff --git a/mia_core/locale/zh_Hant/LC_MESSAGES/django.po b/mia_core/locale/zh_Hant/LC_MESSAGES/django.po
index e7e53d3..c8ccf40 100644
--- a/mia_core/locale/zh_Hant/LC_MESSAGES/django.po
+++ b/mia_core/locale/zh_Hant/LC_MESSAGES/django.po
@@ -7,7 +7,7 @@ msgid ""
 msgstr ""
 "Project-Id-Version: mia 1.0\n"
 "Report-Msgid-Bugs-To: \n"
-"POT-Creation-Date: 2020-08-06 23:59+0800\n"
+"POT-Creation-Date: 2020-08-07 00:37+0800\n"
 "PO-Revision-Date: 2020-08-07 00:01+0800\n"
 "Last-Translator: imacat <imacat@mail.imacat.idv.tw>\n"
 "Language-Team: Traditional Chinese <imacat@mail.imacat.idv.tw>\n"