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| English | French |
| contra liability | contrepartie d'un compte de passif (An account that is used to reduce a liability to arrive at its carrying value) |
| current liability | dette à court terme (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) |
| limited liability company | société à responsabilité limitée (A business entity allowed for by state statutes in the United States that protects each owner (member) from personal liabilities but is not taxed since it passes all profits and losses to each member who is taxed accordingly) |
| sequential liability | responsabilité séquentielle (A rule that states that a company only has to pay money it owes after it has received payment from its customers) |
| tax liability | impôt à payer (A government authority's legal claim to the assets of a legal entity) |