The debit balance account, Discount on Bonds Payable, is a contra-liability account.

借记账户——应付债券折价是一个抵消负债账户。

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He was ordered to pay the company $500,000 on account pending a final assessment of his liability.

在对他的债务做最后的评估期间，他被命令先付这家公司50万美元。

《柯林斯英汉双解大词典》

The basic working tool is the "T"account, which provides a simple means of tracing, step by step, the effects ofthese transactions on both the asset and liability sides of bank balancesheets.

基本的工具是通过“T”账户，它提供了一种简单的方法来一步一步地追踪这些交易活动对于银行资产负债表中的资产和负债两方面的影响。

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Patriarch was willful as to the account, but his liability for unassessed tax and penalties died with him.

FORBES: IRS' Latest Offshore Accounts Voluntary Disclosure Program Wrong for Many Taxpayers

That's even before taking into account Merck's legal liability for the withdrawn painkiller Vioxx, once its second-best seller after Zocor.

FORBES: Should Merck Raise Its Dividend?

Banks usually refund money stolen from a victim's account by fraudsters, but there is a question of liability if customers have given away their pin number.

BBC: Device 'steals chip-and-pin data'