(1)合法税费；法定比例税费

(2)法定担保；合法的财产负担
包括留置、财产负担〔incumbrance〕或房地产买方对房地产的请求权，后者无论在普通法还是衡平法上，均有权占有该土地以作为担保。

• accrued right
• accrued salary
• accrued taxes
• accrued water rights
• accruer
• accruing costs
• accruing interest
• accruing right
• acct.
• acct.curt.
• accumulated depreciation
• accumulated dividend
• accumulated-earnings credit
• accumulated-earnings tax
• accumulated legacy
• accumulated profit
• accumulated surplus
• accumulated taxable income
• accumulation
• accumulation trust
• accumulative dividend
• accumulative judgment
• accumulative legacy
• accumulative sentence
• Accusare nemo se debet, nisi coram Deo.