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| 81. | permanent liabilities |
| 永久性负债 |
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| 82. | joint and several liabilities |
| 连带负债 |
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| 83. | external indebtedness |
| 国外负债 |
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| 84. | cover liabilities |
| 偿还负债 |
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| 85. | statement of debt account |
| 负债一览表 |
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| 86. | ranking liabilities |
| 认可负债 |
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| 87. | standardized liability |
| 定额负债 |
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| 88. | trust liabilities |
| 信托负债 |
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| 89. | second liability |
| 第二负债 |
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| 90. | primary liabilities |
| 主要负债 |
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