Aktiva
Die Bilanz zeigt die Aktiva und Passiva des Unternehmens.
The balance sheet shows the company's assets and liabilities.
Resources owned by a company that have economic value, such as cash, inventory, property, and equipment.
Zu den langfristigen Aktiva gehören Grundstücke und Gebäude.
Long-term assets include land and buildings.
In accounting, 'Aktiva' is the plural form of 'Aktivum' and refers to the left side of a balance sheet.
Something or someone regarded as valuable or useful.
Unser bestes Aktivum ist unser engagiertes Team.
Our best asset is our committed team.
Often used metaphorically in business contexts.
Collocations
Synonyms
Antonyms
Pro Tip
Remembering the term
Think of 'Aktiva' as the 'active' part of a company's balance sheet—what it owns and can use to generate revenue.
Gold Rule
Balance sheet structure
In German accounting, 'Aktiva' (assets) must always equal 'Passiva' (liabilities + equity). This is the fundamental accounting equation: Assets = Liabilities + Equity.
Word Origin
From Latin 'activum' (neuter of 'activus'), meaning 'active' or 'effective'. Adopted into German in the 19th century via accounting terminology.
Usage Notes
Always plural in German ('Aktiva'). In English, 'asset' is the singular form, but 'assets' is used for the plural concept. Capitalized in German as it is a noun.