1) 来自 liable，也有与 liable 相称的几个含义。但复数 liabilities 通常指经济上承担的义务、负债。

• They were unable to meet their liabilities.他们无法应付债务。

中文近年来有“负资产”这个名词，在英文就是 liability 或 liabilities。也可以应用于非金融的日常生活语言中。

• … a lack of experience in the nation's capital may not be a liability. (The Associated Press, Jan. 16, 2007)…缺乏在全国首都工作的经验，也许并不是一件缺陷。
• He is more of a liability than an asset.有了他，成事不足，败事有余。

2) 参见 responsibility, liability 与 accountability 条。