n.责任，义务，债务，负债（担），缺点，赔偿责任，不利条件See: absolute ～; accomplice ～; accrued ～; alternative ～; bodily injury insurance ～; civil ～; contingent ～; corporate ～; criminal ～; current ～; demand ～; derivative ～; employees' fixed ～; employee's ～ acts; enterprise ～; insurance ～; injuring ～; joint and several ～; joint ～, legal ～; limitation of ～ acts; limited ～; long-term ～; market-share ～; monetary ～; motor vehicle ～ non-person ～; occupiers' ～; outlet ～; parental ～; penal ～; personal ～; premises ～; primary ～; products ～; property damage insurance ～; public insurance ～; remedial ～; secondary ～; several ～; shareholder's ～; solidary ～; stockholder's ～; strict ～; tort ～; vicarious ～
Q. ～ accident 责任事故

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～ account 负债账户

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～ bond责任担保单

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～ certificate负债证明，责任书（指企业管理部门向查账人员，如审计师提供的有关企业内已记录，未记录和或有负债等实情的证明书）

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～ clause（公司章程等中的）责任条款（规定股东债务责任是有限的等），债务条款

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～ company责任公司

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～ composition 定期储蓄存款额与总存款额的比率

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～ dividend 债务股息（以债券或股票收据，期票支付的股息，也称为 scrip dividend）

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～ insurance 责任保险（指预防投保人可能因民事责任而给第三人造成的损失和损害的保险，也称为 third-party insurance, public ～ insurance）

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～ insurance premium 责任保险费

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～ insurer 责任保险承保人

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～ ledger 债务分类账户

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～ limit（保险单上规定的）责任保险赔偿限额，责任范围，责任限度，债务限额（也称为limit of ～, policy limit）

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～ management设法获取最好的长期贷款条件，负债管理，债务管理

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～ policy责任保险单

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～ reserve 责任（赔偿）准备金

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～ risk 责任危险（对财产、人身伤亡应负的责任）
P. ～ between partners 合伙人的相互责任

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～ for acceptance 承兑责任

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～ for compensation 赔偿责任

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～ for damage 损失赔偿责任

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～ for damage by animals 因动物所造成损害的责任

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～ for damage caused by means of transport 由运输工具所造成损害的责任

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～ for damage to property 财产损失赔偿责任

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～ for defective equipment 提供有缺陷设备的责任

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～ for defective premises （租让）有缺陷房产的责任

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～ for delay 拖延（迟延、延误）责任

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～ for endorsement 背书的责任（指背书人将票据转签给受益人时所承担的责任，即原债务人未能按期偿还债务时，背书人须承担直接的责任）

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～ for fault 过失责任

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～ for guarantee 担保责任，担保债务

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～ for injuries caused by an agent 代理人造成的损害责任

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～ for light and power 照明及动力费用

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～ for loss 损失（灭失）责任

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～ for loss of life or person injury 人身伤亡责任

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～ for nonperformance of an obligation 不履行偿还债务的责任

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～ for payroll taxes 应付工资税

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～ for satisfaction 清偿责任

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～ for the risk of loss 损失险责任

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～ for tort 侵权责任

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～ for unavoidable accident 对不可避免事故的责任

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～ for wrong 不法行为责任，侵权责任

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～ in respect of cargo 对货物的责任

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～ in solido〔大〕单独责任（指一个债务人对两个或以上共同债权人的责任，等同 solidary ～，cf. joint and several ～）

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～ of drunken person for crimes 酗酒者对犯罪行为的责任

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～ of drunken person for torts 酗酒者的侵权行为责任

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～ of guardian 监护人的责任

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～ of handling vehicles to other road-uses 驾驶车辆对其他公路使用人的责任

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～ of infants for torts 未成年人对侵权行为的责任

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～ of insane person for torts 精神病患者对侵权行为的责任

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～ of motor-vehicle operator 机动车辆司机的责任

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～ of occupiers of land to visitors 土地占有者对观光客的责任

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～ of shareholder 股东的责任（义务）

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～ of suppliers to consumers 供应者对消费者的责任

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～ off book 账外债额

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～ on guarantee 担保的责任

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～ on guaranties 对担保物的责任

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～ on joint loans 共同贷款债务

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～ on the instrument 票据责任

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～ outside the instrument 非票据方面的责任

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～ to capital ratio 债务与资本比率

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～ to national taxation 国税的纳税义务

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～ to outsiders〔英〕对外负债额，对外债务（资产负债表上通用术语，以别于资本和股票）

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～ to punishment 受惩罚的责任，刑事责任

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～ to rates（地方税的）纳税义务

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～ under endorsement 背书的责任（义务）

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～ without fault 无过错责任（也称为strict ～）
O. ～ and asset 负债与资产

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～ and inflation 债务与通货膨胀

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～ and net worth 负债及净值

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～ and responsibility 债务与责任

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～ covered by the terms of the policy 保险单条款承保的法律责任

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～ created by statute制定法规定的责任

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～ imposed by law（法院）判定责任

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～ to give evidence 提供证据的责任

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～ to pay compensation 赔偿责任

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to establish the ～ 确定责任

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to estimate the ～ 估计负债

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to impose a ～ 使承担法律责任

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to incur any ～ 承担任何法律责任

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to negative the ～ 否定法律责任

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to relieve him from the ～ to punishment使他免于受处罚的责任liablea.有（法律）责任的（也称为 legally ～），应受罚的，应付税的，有义务（责任）的，有倾向的，（财产）受法律处理的
P. ～ for a debt 对债务应负责的

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～ for liabilities 有义务还债

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～ for the charges 应付的费用

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～ for the debts 应对债务负责

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～ in damages损害赔偿的责任

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～ in tort承担侵权责任

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～ on bill of exchange 承担汇票上的义务

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～ on conviction on

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upon indictment 被检控罪名成立

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～ to a fine应科罚金

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～ to a term of imprisonment应科徒刑

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～ to any other person向任何其他人负责

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～ to customs duty 应当纳税、应纳关税

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～ to fine 应被罚款

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～ to fluctuate with every change in the current market 易随市场变化波动

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～ to tax 应付税款

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～ to the law 应服从法律M. ～ jointly and severally 负连带责任
O. ～ to pay the tax 须纳税

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～ to serve as a juror有出任陪审员的责任

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material ～ to fire易燃物质

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one is ～ as an accomplice to the crime of another因对他人的犯罪负责而成为共犯者

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property ～ to duties应税财产

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the estate is ～ for succession tax该遗产应缴纳遗产继承税