Can I make payments directly on behalf of my company?
The only problem with this shortcut is a bookkeeping one. How is B’s bookkeeper going to pick up the transaction? So, he/she has to be notified by whoever made the payment.
Then the entry in the company’s books is via a journal – Debit C and Credit A, with a decent explanation as to what the transaction was all about.
Because of this problem, it is better, if possible, not to take the shortcut.