The debit balance account, Discount on Bonds Payable, is a contra-liabilityaccount.
借记账户——应付债券折价是一个抵消负债账户。
2
He was ordered to pay the company $500,000 on account pending a final assessment of his liability.
在对他的债务做最后的评估期间，他被命令先付这家公司50万美元。
《柯林斯英汉双解大词典》
3
The basic working tool is the "T"account, which provides a simple means of tracing, step by step, the effects ofthese transactions on both the asset and liability sides of bank balancesheets.