求解liability與debt的區別？

12-30

liability與debt都有債務的意思，但我覺得兩者所指的範圍應該不同，請問這兩者之間有什麼區別呢

一、Liability：法律上的責任、義務。liabilities可以翻譯為，負債、債務。在會計學中資產負債表裡面體現現為「負債合計」，即總的負債。

如應付票據、應付賬款、應付債券、應付工資等。

二、Debt：一般指向外部借入實際上金額而形成的債務，一般都是帶息（liabilities中應付賬款是不帶息的）。可以理解為：有息負債。

debt從屬於liabilities。一般上市公司債務融資中，欠銀行的錢是佔主要部分的。而從債券市場融資的比例相對較少。

三、總而言之：liabilities總負債與debt債務的差別在於前者包括應收應付等非借款的商業信用在內，而後者只包括短期借款和長期借款。

四、總的來說：現在大部分接觸到的經濟學知識一般都是舶來品，那麼英文的解釋應該是比較權威的。

下面的一段，可以參考一下：

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.

準確地說，前者還包括應付賬款類非利息償還性質的短期負債，而後者則更精確地指帶息負債

舉個例子，你的兒子對你說："爸爸我明天晚上要一個玩具車！」你答應了他，此時就相當於liability，結果到了第二天，你因為工作而忘記了這件事，你的兒子生氣地對你說："爸爸明天你需要給我買一輛玩具車外加一個娃娃作為補償！"你同樣答應了他，此時就相當於debt了。也就是前者是不帶息及帶息的負債，例如應付賬款，後者是帶息的負債，例如短期借款，但是liability是包含debt的。

Debt是有息負債，liability包括有息和無息負債

網上搜到的答案，希望對你有幫助。我也是菜鳥級別的，就不自己評論了。

Simply put: Debt is money owed, while a liability is any number of situations faced by a person or business that has the net effect of lowering the value of that person or business.

Sometimes liability and debt mean the same thing. For instance in the debt-to-equity ratio, debt means the total amount of liabilities. In this case, debt not only includes short-term and long-term loans and bonds payable, debt also includes accrued wages and utilities, income taxes payable, and other liabilities. In other words, sometimes debt is intended to mean all obligations...all amounts owed...all liabilities.

At other times, the word debt is used more narrowly to mean only the formal, written financing agreements such as short-term loans payable, long-term loans payable, and bonds payable.

今天看到的一個數據，某公司2013年的net debt是762， total liability是2072，而2012年同期數據分別是1196，2103。這意味著什麼？

Liabilites claims against assets, one could find it in the Headline items.

The liabilities may include accrued liabilities and current maturities of long-term debt.