原文来自百科，仅供参考
负债，是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。
Liability, is refers to the enterprise from past transactions or events which are expected, will lead to the outflow of economic benefits from the enterprise 's current obligations.
负债实质上是企业在一定时期之后必须偿还的经济债务，其偿还期或具体金额在它们发生或成立之时就已由合同、法规所规定与制约，是企业必须履行的一种义务。
Debt is essentially an enterprise must pay in a certain period of time after the economic obligation, the repayment period or the specific amount in them or to the establishment of the contract, has been by regulations and restriction, is a kind of obligation of the enterprise must perform.
国际会计准则委员会的定义为：负债是指企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
The definition of International Accounting Standards Committee: liabilities refer to the past transactions or events expected, will lead to the formation of the outflow of economic benefits from the enterprise 's current obligations.
我国《
企业会计准则》的定义为：负债是企业所承担的能以货币计量、需以资产或劳务偿还的债务。
China's " accounting standards for business enterprises " is defined as: debt is the enterprise undertakes the can with the money metric, to repay the debt to assets or services.
根据负债的定义，负债具有以下特征：
According to the definition of liability, liability has the following characteristics:
1、负债是企业承担的现时义务；
1, the debt is the present obligation of the enterprise;
2、负债的清偿预期会导致经济利益流出企业；
2, debt repayment is expected to result in an outflow of economic benefits from the enterprise;
3、负债是由过去的交易或事项形成的。
3, debt is formed from past transactions or events.
将一项现时义务确认为负债，除应符合负债的定义外，还要同时满足两个条件：
A present obligation is recognised as a liability, shall comply with the definition of liabilities, must satisfy two conditions at the same time:
第一，与该义务有关的经济利益很可能流出企业；
First, related to the obligations of economic benefits may flow out of the enterprise;
第二，未来流出的经济利益的金额能够可靠的计量。
Second, the future outflow of economic benefits amount can be reliably valued.