Liability (financial accounting)

part of the balance sheet, which is not assets (Еnglish has no term for this)

asset pledged to secure fulfillment of a financial obligation (e.g. a loan)

money owed by a business to its suppliers

all liabilities of the business that are to be settled in cash within the fiscal year or the operating cycle of a given firm

account which records a present liability of an entity

In accounting and finance, an accrual is an asset or liability that represents revenue or expenses that are receivable or payable but which have not yet been paid.

liabilities that are due beyond a year or the normal operation period of the company

money earned on an investment with interest

practice of managing financial risks that arise due to mismatches between the assets and liabilities as part of an investment strategy in financial accounting