obligation

obligation　债项，责任，义务　

1.general：bond of moral duty（whether of necessity or of one’s own choosing）that ties two or more parties together.2.accounting：duty to make future payment that is incurred as soon as a purchase order is placed，encumbers a certain sum of money，and is called obligation incurred.3.legal：liability or duty to do something or refrain from doing something under the terms of a contract，such as the obligation of a borrower（the obligor）to pay back the lender（the obligee）under the terms of the loan agreement.