Accounting liability not only includes the obligation of the tax liability and the salary with one's priority, but also includes the contracts obligation and tort obligation in the civil law.

会计学的负债概念既包括具有优先权的税费之债和工薪之债，也包括民法的合同之债和侵权之债。

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Is it the obligation of contract or tort law?

是合同义务还是侵权法上的法定义务？

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Concurrence between liabilities for breach of contract and liabilities for tort is an activity to break civil obligation and results in coexistence and confliction of various civil liabilities in law.

违约责任与侵权责任竞合是由于某种违反民事义务的行为既符合违约责任构成要件又符合侵权责任构成要件，从而在法律上导致多种民事责任并存和冲突所产生的现象。

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