负债是企业所承担的将来能以货币计量、需以资产或劳务偿付的债务。它们代表债权人对企业资产的要求权或权益。
Liabilities are debts borne by an enterprise, measurable by money value, which will be paid to a creditor using assets or services.
企业资金的来源有两个方面：一是企业自身经营积累，二是通过举借债务(负债)。
Sources of corporate funds has two aspects: First, the accumulation of their own business, and second, through the borrowing of debt (liabilities).
结合石油企业的生产经营特点，分别提出了总资本报酬率高于或低于债务资本成本时石油企业合理负债率和负债额的数量确定方法，并给出了案例分析。
The quantitative limits of rational debt of petroleum enterprise are calculated when total capital return ratio is higher or lower than debt capital cost respectively. A case of calculation is given.
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