bill / reckoning
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statement / bill
A detailed list of costs, income, or services that leads to a final total; a bill or balance statement.
Am Ende des Monats erhalten Sie die Abrechnung für Strom und Wasser.
At the end of the month, you will receive the bill for electricity and water.
reckoning
Retaliation or revenge for a wrong suffered; the settling of an open score in a figurative sense.
Sein Verrat war schlimm, aber die Stunde der Abrechnung wird kommen.
His betrayal was terrible, but the hour of reckoning will come.
reckoning / critique
A sharp, often public criticism or confrontation with a person, idea, or institution.
Das Buch ist eine gnadenlose Abrechnung mit seiner eigenen Vergangenheit.
The book is a merciless reckoning with his own past.
The word is a nominalization of the verb 'abrechnen' (to settle accounts). The prefix 'ab-' here means something like 'to the end' or 'final.' An 'Abrechnung' (bill/statement) is therefore the concluding, final account.
Nach Projektende erfolgt die finale Abrechnung aller Kosten.
After the project ends, the final accounting of all costs takes place.
You can recognize the meaning from context. If it is about money, costs, or services, the financial statement is meant. In dramatic or personal contexts, it is about revenge. In intellectual or public discourse, it usually means a critical confrontation.
Bitte reichen Sie Ihre Reisekostenabrechnung bis Freitag ein.
Please submit your travel expense report by Friday.
In a financial context, 'Abrechnung' (statement/bill) is often combined with verbs such as 'erstellen' (to create), 'machen' (to do/make), 'bekommen' (to receive), or 'prüfen' (to check). Adjectives such as 'monatlich' (monthly) or 'jährlich' (yearly) are also common.
Der Vermieter muss einmal im Jahr die Nebenkostenabrechnung erstellen.
The landlord has to prepare the utility statement once a year.
The expression 'die Stunde der Abrechnung' (the hour of reckoning) is very common and has a dramatic, almost fateful meaning. It describes the moment when someone is held accountable for their actions.
Nach all seinen Lügen wusste er, dass die Stunde der Abrechnung nahe war.
After all his lies, he knew that the hour of reckoning was near.
When it is about a critical confrontation, 'Abrechnung' (reckoning/critique) almost always appears with the preposition 'mit' and the dative. One settles accounts with a person, an idea, or a time period.
Ihr neuer Roman ist eine scharfe Abrechnung mit ihrer Kindheit.
Her new novel is a sharp reckoning with her childhood.
criticism / review
Kritik and Abrechnung can both express a negative assessment of a person or position. Kritik does not specify how harsh it is and can be objective and limited to individual weaknesses. Abrechnung, by contrast, is particularly harsh, often public, and frequently comes across as a final reckoning.
Im Interview wurde ihre vernichtende Abrechnung mit ihrem früheren Chef öffentlich.
In the interview, her devastating reckoning with her former boss became public.
Im Interview äußerte sie sachliche Kritik an einigen Entscheidungen ihres früheren Chefs.
In the interview, she expressed objective criticism of some of her former boss’s decisions.
