Which financial statement shows the amount a hotel currently owes to its vendors?

The balance sheet is the financial statement that provides a snapshot of a hotel's financial position at a specific point in time. It lists the hotel's assets, liabilities, and equity. Among these, liabilities represent the amounts the hotel owes to various parties, including vendors. Accounts payable, which is part of this section, specifically reflects the amounts owed to suppliers and service providers for goods and services that have been received but not yet paid for.

In contrast, the cash flow statement tracks the inflow and outflow of cash over a period, and while it can indicate cash levels and liquidity, it does not specifically show amounts owed. The income statement focuses on revenues and expenses over a period, providing insights into profitability but not direct debts. The operational budget is a plan for future revenues and expenditures but does not report current liabilities or outstanding debts. Thus, the balance sheet is the appropriate financial statement for identifying what a hotel currently owes to its vendors.