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.
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
'die Kritik' and 'die Abrechnung' can both mean that someone speaks strongly against a person, an idea, or an institution. 'Kritik' is the more general word and can be calm, objective, or harsh. 'Abrechnung' sounds stronger and more personal: someone attacks past mistakes and wants to show clearly what was wrong. The word often gives the impression of a conflict. When speaking neutrally about negative feedback, 'Kritik' fits. When the criticism is sharp, public, and feels like a final judgment, 'Abrechnung' is more likely to fit.
In dem Interview wurde seine Abrechnung mit der alten Vereinsleitung sehr hart.
In the interview, his reckoning with the old club management was very harsh.
Die Kritik am neuen Konzept kam vor allem aus dem Verkaufsteam.
The criticism of the new concept came mainly from the sales team.