帳上的負債
同樣是「掛在你身上、遲早要付」，只是被會計整理成一個數字。
debt owed · noun · C1
the money that a company or a person owes and must pay back.
負債
核心畫面
Picture being on the hook for something — if it goes wrong, the bill comes to you. That exposure is the word. Written into a contract it is legal responsibility; listed on a balance sheet it is the money owed; pointed at a person it means they are the thing dragging you down.
可以想成：一件事掛在你身上——出了問題，帳單會寄到你這裡。這份「跑不掉」就是這個字。寫進合約裡，它是法律責任；列在財…更多收起
可以想成：一件事掛在你身上——出了問題，帳單會寄到你這裡。這份「跑不掉」就是這個字。寫進合約裡，它是法律責任；列在財務報表上，它是欠出去的錢；指著一個人說，就是說他是拖累你的那個。From the picture
拖累你的人或事
把「掛在身上的負擔」從帳面搬到人身上：不是欠錢，而是這個人或這件事本身就在扣你的分。
burden, hindrance · noun · B2
someone or something that causes problems for you and makes it harder for you to do well.
累贅；包袱
Also in this word
legal responsibility · noun · B2
legal responsibility for something, especially for paying for damage, loss, or money that is owed.
法律責任
liable to (susceptible) · noun · C1
the state of being likely to be affected by something, or of having to pay something such as tax.
易受…影響；應負…的義務
原始詞典資料6 筆記錄
以下是外部詞典記錄的用法，原文照列，我們還沒有寫成教學內容。上面的說明才是我們自己寫的；有些用法可能上面已經講過了。
liabilitynoun/laɪəˈbɪlɪti/
- 1
An obligation, debt or responsibility owed to someone.
- "I was to say that Maw and Meggins disclaim all responsibility," continued the other. "They admit no liability at all, but in consideration of your son's services they wish to present you with a certain sum as compensation."
- Those products – known as liability-driven investing, or LDIs – help offset liabilities and risks on pension funds’ books.
- 2
accountingbusinessfinanceAn obligation, debt or responsibility owed to someone.
- 3
A handicap that holds something back, a drawback, someone or something that is a burden to whoever is required to take care of them; a person or action that exposes others to greater risk.
- Asked if at some point Huma becomes a liability to Hillary, the long-term Clinton insider replies, “It’s like anything else. I don’t think so, but you know I don’t have any idea. Hillary is very loyal, but she’s obviously pragmatic.”
- 4
derogatoryinformalA handicap that holds something back, a drawback, someone or something that is a burden to whoever is required to take care of them; a person or action that exposes others to greater risk.
- You're a bloody liability sometimes!
- 5
The likelihood of something happening.
- 6
The condition of being susceptible to something.
資料來源：英文維基詞典 English Wiktionary（CC BY-SA 4.0）。 原文照列，未經改寫。