Liability 负债

Liability account 负债账户

Direct liability 直接负债

Current liability 流动负债

Liability out of book 账外负债

Long-term liability 长期负债

Book debt 账面负债

Asset liability ratio 资产负债比

Owner’s equity 所有者权益

Equity account 权益账户

Stockholders’ equity 股东权益

Preferred stock equity 优先股权益

Cumulative preferred stock 积累优先股

Non-cumulative preferred stock 非积累优先股

Convertible preferred stock 可转换优先股

Participating preferred stock 参加优先股

Non-Participating preferred stock 非参加优先股

Callable preferred stock 可赎回优先股

Common stock equity 普通股权益

Total equity 权益总额