一、Liability：法律上的责任、义务。liabilities可以翻译为，负债、债务。在会计学中资产负债表里面体现现为“负债合计”，即总的负债。
如应付票据、应付账款、应付债券、应付工资等。
二、Debt： 一般指向外部借入实际上金额而形成的债务，一般都是带息（liabilities中应付账款是不带 息的）。可以理解为：有息负债。
debt从属于liabilities。一般上市公司债务融资中，欠银行的钱是占主要部分的。而从债券 市场融资的比例相对较少。
三、总而言之：liabilities总负债与debt债务的差别在于前者包括应收应付等非借款的商业信用在内，而后者只包括短期借款和长期借款。
四、总的来说：现在大部分接触到的经济学知识一般都是舶来品，那么英文的解释应该是比较权威的。
下面的一段，可以参考一下：
What is the difference between Liability and Debt?
Debt is a sub category of liabilities.
Debt is always in the form of money, whereas liability is anything that costs a business money
Debt is always more serious than liability
All debts are liabilities, but not all liabilities are debts
Liability and debt are related concepts that are important to understand. At a personal level, an individual may take a loan from a bank to construct a home for his family or to buy a car. He repays this money in installments, and this loan is considered a debt of the person. He also has liabilities towards his family members such as kids and wife as well as aged parents whose requirements he needs to fulfill. At first glance both debt and liability appear to be same, but if you take a closer look, there are many differences that will be enumerated in this article, particularly in respect of businesses and companies where these terms are commonly used in financial statements.
As described above, if a company has taken loans from banks or individual investors in the form of bonds or mortgages, these are considered as debts that need to be repaid along with interest. The liabilities of a company also need to be serviced, but they are not just debts. A liability is something that a company owes to someone like accounts payable. If a company buys raw material and has to pay pack the supplier in 30 days, it is the liability of the company as the company has received the benefit (raw material) and has to pay for it. At a personal level, paying your tutor for all the coaching he has given in a month is your liability. At a psychological level, looking after emotional, physical and material needs of your spouse are your liabilities.
In a company, expenses that have accrued are also considered a liability. Your employees have worked for a month, and it is your liability now to pay their monthly salaries. Unearned revenues are another example of liability. The best example of this kind of liability is prepaid card for a mobile where you pay in advance when you buy a recharge coupon and it is the liability of the company to provide your mobile services for the period for which the coupon is valid.
Liability is a past event that is likely to result in a cash outflow in near future from a business. There are many types of liabilities as described above, and debt is certainly one of them. |
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