liability n.

①法律责任；义务；

②债务；负债（复数形式liabilities）

在法律英语中，liability可以被翻译为“法律责任”、“义务”、“债务”。所谓的“责任”是指根据法律或公正原则应履行的责任、义务，可因合同、侵权、纳税、触犯刑律等情况而产生， 包括各种绝对的、偶然的或将来可能承担的并通过诉讼可以执行的责任、义务；也指实际或可能要承担责任的状态。当liability表示“债务”时，一般要使用复数形式liabilities。

例 General Public Liability Policy with Party B being named as a co-insured covering all loss, damage or liability incurred or arising from the operation of the Services including, without limitation, for bodily injury, death or property damage, for an amount not less than RMB25,000,000 per accident or occurrence ;

【参考译文】一般公众责任险，乙方列为共同被保险人，保险范围为因履行服务而发生的或引起的一切损失、损坏或责任，包括但不限于人身伤害、死亡或财产损坏，保险额为每次事故或事件不少于 25,000,000 无人民币；

我们常说的“有限责任公司”即“a limited liability company”。

例 The JV Company shall be a limited liability company. It shall be liable to the full extent of its assets. The liability of each party to the JV Company shall be limited to the amount it has contributed to the registered capital of the JV Company pursuant to this Contract. Unless otherwise agreed by the parties, neither party shall have any liability to the JV Company in excess of such amount. Neither of the party shall be jointly and severally liable to any third party for the JV Company’s liabilities and obligations.

【参考译文】合营公司为有限责任公司，以其所有资产对外承担责任。各方对合营公司的责任以其根据本合同认缴的、对合营公司注册资本的出资额为限。除各方另有约定外，任何一方对合营公司不负超出其认缴的出资额的任何责任。任何一方均不就合营公司债务和义务对任何第三方有任何连带责任。

区别obligation和liability

obligation和liability，都可译为“责任；债务”，但是二者区别却很大：

obligation更多是指义务和责任，应该与responsibility相近，指法律上所说的债；

liability则是与asset(资产)相对，指的是金融上的债务。

二者之间的关系：

obligation的范围比liability大。liability是obligation的一种,更倾向于财物\债务方面的责任,比如,一个你需要支付的电话清单,也是你的一个liability.

例Secured Liabilities means all present and future liabilities, debts and other obligations at any time due, owing or incurred by any Obligor Party to any Finance Party under the Finance Documents, both actual and contingent and whether incurred solely or jointly and as principal or surety or in any other capacity.

【参考译文】 担保债务是指任何义务人任何时候在融资文件项下对任何融资方到期应付、欠付或发生的所有现有和未来的债务、欠债和其它负债，不论是实际或是或有，也无论连带或按份或其它任何性质。

注：liability, debts和obligation并列时，都含有“债务”的意思，但是由于每种债务所包含的具体情况不同，所以合同的起草者会将其全部罗列出来，这也是英文合同的特点之一。

例Except as provided below, the Borrower shall pay to a Protected Party an amount equal to the loss, liability or cost which that Protected Party determines will be or has been suffered for or on account of Tax by that Protected Party in respect of a payment received or receivable under a Finance Document .

【参考译文】 除非下文另有规定，借款人应当向受保护方支付金额相当于该受保护方认定的、其由于税收原因就在任何融资文件收取或者应收的款项将要或者已经遭受的任何损失、债务或成本的款项。

区别 debt和liability

debt一般指向外部借入实际金额而形成的债务，一般都是带息的，可简单理解为：有息负债。

liability一般指法律上的责任、义务，如liability for breach of contract(违约责任)，limitation of liability(责任限制)等，但是，其作负债、债务讲时，通常用复数形式，即liabilities，如current liabilities流动性负债、assets and liabilities资产与负债等等。在会计学中一般指总的负债，如应付票据、应付账款、应付债券、应付工资等，其中应付账款就是不带息的。

例 A joint venture shall be liable to its debts with all of its assets. The remaining property after liquidation of the debts of the joint venture shall be distributed to the parties in proportion to their capital contribution, unless otherwise provided for in the joint venture agreement, contract or articles of association.

【参考译文】合营企业以其全部资产对其债务承担责任。合营企业清偿债务后的剩余财产按照合营各方的出资比例进行分配，但合营企业协议、合同、章程另有规定的除外。

参考

《元照英美法词典》

《英汉法律翻译教程》（孙万彪）

《法律英语核心术语：实务基础》（屈文生）

http://www.qidulp.com/article/p/471

http://www.qidulp.com/article/p/208