負債
ふさい · fusai · JLPT N1 · noun
debt
負 = bear/owe + 債 = debt: the burden you carry is what you owe
負 (fu) means to bear or carry a burden; 債 (sai) means a debt or loan. Together they name the weight of what you owe, which is also the sense of 'liabilities' on a balance sheet.