Obligation、duty和liability三个词均由“责任”的含义，但是所指的领域有所不同，以下做具体介绍：

(1) obligation （法律上或道义上的）义务，责任；（承诺付款等的）合同，契约；必须要做的事情该词有时专指债务、法律义务或责任，也可用以指道德义务。

在指“法律”上的义务时，通常由合同规定，强调约束力。如:cautionary obligation保证义务。

(2) duty 责任，义务；指责。指依照法律规定应当承担的或者依照约定自愿承担的责任。

强调在法律上或道德上正确的事情，强调自觉性。

如: common duty of care一般注意义务；companies capital duty公司资本责任。

(3) liability 强调（法律上应承担的）责任，义务，此时和obligation有重合，但是liability在法律英语中还有“债务, 负债”的意思， 与assets相对。

常见搭配：

liabilities and assets资产和债务

liability without fault无过错责任。

参考双语例句：

It is also advisable to identify establish the obligation to provide reparations from the beginning of voluntary depositions, to reinforce State mechanisms for accessing assets of perpetrators, to integrate differential approaches and to ensure adequate coordination with other transitional mechanisms.

另外比较可取的是对赔偿确认适当的标准，从自愿作证开始时就确定提供赔偿的义务，设置并 运作取得肇事者资产的机制，将不同的做法统一融合，并确保与其他过渡期机制 的适当协调。

One of the reasons for this might be the prejudice among employers, who think that women, in particular women with small children, are less dedicated to work and that men have the duty to provide for the family.

造成这种现象的原因之一，可能是雇主普遍心存偏见，认为妇女，特别是儿女还小的妇女，工作不那么投入，而且男子有养家义务。

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Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the reporting date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled.

递延所得税乃根据报告日 期颁布或实际上颁布之税率(及法例)计算,并将于递延所得税资产变现或清偿递延所得税 负债时应用。