... liability account 负债帐户 ; 负债账户 ; 负债帐 fault liability 过失赔偿责任 ; 过失责任 ; 易出故障 ; 失责任 tortious liability 侵权责任 ; 侵权行为的责任 ...
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当你支付信用卡账单，你将在资产负债表上现金资产帐户记录一笔减少，同时在“应付账款”账户上减少同样大小的数额。
When you pay the credit card bill, you would record a decrease in the cash asset account on the balance sheet and a decrease in the "accounts payable" account on the balance sheet.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
借款人的资产价值小于其负债(考虑到应急帐户及预期负债)。
The value of the assets of the Borrower is less than its liabilities (taking into account contingent and prospective liabilities).
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