liabilities
liabilities — 名詞
1. the legal duty that makes a person or organisation answerable when something goe
法律責任
應承擔的法定義務
the legal duty that makes a person or organisation answerable when something goes wrong — for instance, if a customer is injured on a shop's premises or a driver causes an accident.
The construction company accepted full liability for the damage caused by its workers.
這家建築公司承擔了其工人造成損害的全部法律責任。
uncountable noun; 'liability + for + noun'
Under the rental agreement, the landlord cannot avoid liability for fixing the broken boiler.
根據租約，房東無法逃避修理故障鍋爐的法律責任。
The court decided that the driver bore no criminal liability because the brake failure was out of his control.
法院裁定該司機不承擔刑事責任，因為煞車失靈是他無法控制的因素。
Doctors can face personal liability if a patient is harmed by a treatment that was not properly explained.
若病人因未獲充分說明的治療而受到傷害，醫生可能會面臨個人法律責任。
- responsibility
broader, less technical; used in everyday contexts rather than legal documents
- accountability
emphasises being answerable for outcomes rather than the legal obligation itself
- exemption
freedom from a legal duty that would normally apply
文法句型
liability + for + noun/gerund
用法筆記
This sense is always uncountable singular — you cannot say 'liabilities' to mean legal responsibility. The plural form 'liabilities' belongs to sense 2 (financial debts).
常見錯誤
2. the total amount of money that a company, organisation, or person owes to others
負債
公司或個人積欠的債務總額
the total amount of money that a company, organisation, or person owes to others — including bank loans, unpaid bills, and other debts that appear on a balance sheet.
The bakery's liabilities grew by fifteen percent after it borrowed money to buy new ovens.
這家烘焙坊為了購買新的烤箱而借款，負債增加了百分之十五。
plural form typical in accounting contexts
The accountant listed all current liabilities, such as unpaid supplier invoices and short-term loans.
會計師列出所有流動負債，例如未付的供應商發票和短期貸款。
collocation: 'current liabilities' (due within one year)
Before buying the business, Deepa checked its assets and liabilities on the audited balance sheet.
在收購這家企業之前，Deepa 核對了其經審計的資產負債表上的資產與負債。
The startup's total liabilities exceeded its cash reserves, so the bank refused to approve a new loan.
這家新創公司的總負債超過了其現金儲備，因此銀行拒絕批准新的貸款。
- debts
more general everyday word; 'liabilities' is the formal accounting term
- obligations
broader — can include non-financial duties
- assets
things of value owned by a person or company
文法句型
liabilities (plural) — no article needed
用法筆記
This sense most naturally appears as the plural 'liabilities' (matching the headword) on balance sheets and in accounting reports, where it refers to the total of all debts and obligations owed by a business. The singular 'liability' is less common and refers to one specific debt item rather than the full financial picture.
常見錯誤
3. the chance or likelihood that a particular event will happen, especially an even
可能性
負面事件發生的機率
the chance or likelihood that a particular event will happen, especially an event that creates a legal or financial duty for someone.
The doctor's liability to be sued is higher when a surgical procedure has a known risk of complications.
當手術存在已知的併發症風險時，醫師被起訴的可能性較高。
pattern: 'liability + to + infinitive'
Older buildings carry a greater liability to suffer serious fire damage because their wiring is outdated.
老舊建築因電線老舊，遭受嚴重火災損害的可能性更高。
Elena studied the liability of the bridge to collapse under extreme weather conditions before the repair work began.
Elena 在修橋工程開始前，研究了該橋在極端天氣下倒塌的可能性。
- likelihood
neutral and more common; does not imply a negative outcome
- probability
mathematically precise; less tied to legal or negative contexts
- improbability
low chance of occurring
文法句型
liability + to + infinitive
用法筆記
This is a formal or technical sense, uncommon in everyday conversation. It overlaps partly with 'probability' or 'likelihood', but carries a nuance of negative outcome. Usually appears in the structure 'liability to [happen]'.
常見錯誤
4. a person or thing that creates problems and makes it harder for someone to succe
負擔；累贅
造成問題或阻礙的人事物
a person or thing that creates problems and makes it harder for someone to succeed — for instance, a team member who cannot keep up with the others, or a piece of old equipment that breaks down constantly.
The old heating system was a serious liability for the school, breaking down every winter and costing thousands to repair.
那套舊暖氣系統對學校來說是一個沉重的負擔，每年冬天都會故障，維修費高達數千元。
pattern: 'a + liability + for + noun'
Pablo's poor eyesight became a professional liability when he started working as a long-distance truck driver.
Pablo 的視力不佳在他開始擔任長途卡車司機後，成了職業上的一大累贅。
collocation: 'become a liability'
The candidate's lack of media training was viewed as a clear liability by the election campaign manager.
競選團隊經理認為，這位候選人缺乏媒體訓練是一項明顯的弱點。
A factory that cannot meet modern environmental standards is a liability in an industry that values green production.
在一個重視綠色生產的產業中，無法達到現代環保標準的工廠就是個累贅。
- asset
a person or thing that is valuable and helpful
文法句型
a liability — singular; liabilities — plural
用法筆記
Unlike sense 2, this sense is countable — you can have 'a liability' (one problem person/thing) or 'liabilities' (several). The context nearly always signals an unwanted burden that holds someone back.
常見錯誤
5. a type of insurance that covers the cost of paying compensation if the policyhol
責任險
賠償他人損傷的保險
a type of insurance that covers the cost of paying compensation if the policyholder is found legally responsible for injuring someone or damaging their property.
Every taxi driver in the city is required by law to carry public liability insurance.
該市法律規定每位計程車司機都必須投保公共責任險。
compound noun: 'liability insurance'
The salon's liability insurance paid for the customer's medical treatment after she slipped on the wet floor.
這家沙龍的責任險支付了顧客在濕滑地板上滑倒後的醫療費用。
usage: insurance covers specific incidents
Hassan took out professional liability insurance to protect his accounting practice against client lawsuits.
Hassan 投保了專業責任險，以保障他的會計事務所免受客戶提告的風險。
Without adequate liability insurance, a small restaurant could be bankrupted by a single food-poisoning claim.
若沒有足夠的責任險，一家小餐廳可能因為單一食物中毒索賠案而破產。
- third-party insurance
a common type of liability insurance that covers damage done to others
文法句型
liability insurance — compound noun
用法筆記
This sense is uncountable and always appears in the singular form 'liability' as part of the phrase 'liability insurance'. It is never used as 'liabilities insurance'.