Die Aktiva
Example: Die Aktiva des Unternehmens sind im Jahresabschluss aufgeführt.
Definition
"Die Aktiva" refers to the assets of a company or individual, representing all valuable resources owned that can provide future economic benefits. It includes cash, property, inventory, and equipment listed on financial statements such as the balance sheet.
Etymology
The term "die Aktiva" comes from the Latin word 'activum,' meaning 'active' or 'effective.' In accounting, it evolved to signify the active side of the balance sheet, representing resources actively employed by a business. Did you know this reflects how assets are 'active' contributors to a company's value?
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"Die Aktiva" appears in the Vocaplus list "German - Finance - (A1-C2) - set 1", containing 150 commonly used words.
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