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| English | Russian |
| contra liability | контрпассивный счёт (An account that is used to reduce a liability to arrive at its carrying value) |
| current liability | текущая задолженность (An obligation that is due within a short period of time, usually one year or less, and which will be paid out of current assets) |
| sequential liability | поэтапное обязательство (A rule that states that a company only has to pay money it owes after it has received payment from its customers. Rori) |
| tax liability | налоговые обязательства (A government authority's legal claim to the assets of a legal entity) |