負債，是指企業過去的交易或者事項形成的、預期會導致經濟利益流出企業的現時義務。
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.
負債實質上是企業在壹定時期之後必須償還的經濟債務，其償還期或具體金額在它們發生或成立之時就已由合同、法規所規定與制約，是企業必須履行的壹種義務。
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.
國際會計準則委員會的定義為：負債是指企業過去的交易或事項形成的、預期會導致經濟利益流出企業的現時義務。
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.
我國《企業會計準則》的定義為：負債是企業所承擔的能以貨幣計量、需以資產或勞務償還的債務。
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.
根據負債的定義，負債具有以下特征：
According to the definition of liability, liability has the following characteristics:
1、負債是企業承擔的現時義務；
1, the debt is the present obligation of the enterprise;
2、負債的清償預期會導致經濟利益流出企業；
2, debt repayment is expected to result in an outflow of economic benefits from the enterprise;
3、負債是由過去的交易或事項形成的。
3, debt is formed from past transactions or events.
將壹項現時義務確認為負債，除應符合負債的定義外，還要同時滿足兩個條件：
A present obligation is recognised as a liability, shall comply with the definition of liabilities, must satisfy two conditions at the same time:
第壹，與該義務有關的經濟利益很可能流出企業；
First, related to the obligations of economic benefits may flow out of the enterprise;
第二，未來流出的經濟利益的金額能夠可靠的計量。
Second, the future outflow of economic benefits amount can be reliably valued.