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Im Deutschen werden Passiva oft mit dem Verb 'werden' gebildet.
In German, the passive voice is often formed with the verb 'werden'.
The form of a verb in which the subject receives the action, as opposed to performing it.
Der Brief wurde von ihr geschrieben.
The letter was written by her.
Im Passiv steht das Objekt im Vordergrund.
In the passive voice, the object is emphasized.
The Passiva in German includes both the 'Vorgangspassiv' (action passive) and 'Zustandspassiv' (state passive).
Liabilities in accounting, the opposite of assets.
Die Passiva der Bilanz umfassen Schulden und Eigenkapital.
The liabilities on the balance sheet include debts and equity.
Used in financial statements to denote what a company owes.
Remember that the Passiv emphasizes the action's recipient (object), while the Aktiv emphasizes the doer (subject).
The passive voice in German is formed with 'werden' (for actions) or 'sein' (for states) + past participle. Example: 'Das Haus wird gebaut' (The house is being built).
From Latin *passivus* (passive), from *patior* (to suffer, endure), via French *passif*.
In German, the term 'Passiva' is plural and refers to liabilities in accounting. For the grammatical term, 'Passiv' (neuter) is more commonly used in modern contexts.