Schuldposten

/ˈʃʊltˌpɔstn̩/
debit entry

Ein unbezahlter Schuldposten belastet die Bilanz des Unternehmens.

An unpaid debit entry weighs down the company's balance sheet.


Finance
formal

An item on a financial ledger or balance sheet representing a debt, obligation, or liabilities incurred.

Die Buchhalterin prüft jeden einzelnen Schuldposten im Hauptbuch.

The accountant is checking every single debt entry in the general ledger.

Primarily used in formal financial accounting to record specific liabilities.

Pro Tip

Distinguishing Schuldposten and Guthabenposten

Remember that 'Schuld' means debt, so 'Schuldposten' is a debit/debt entry, whereas 'Guthaben' means credit/balance, making 'Guthabenposten' a credit/asset entry.

Gold Rule

Always Capitalize German Nouns

In German grammar, 'Schuldposten' is a masculine noun ('der Schuldposten') and must always be capitalized.

Word Origin

Compound word formed from 'die Schuld' (debt/liability, from Old High German 'sculd') and 'der Posten' (entry/item, from Italian 'posto' via French 'poste').

Usage Notes

Used in bookkeeping and financial contexts to distinguish debt or liability items from credit or asset items.

Word Breakdown

Schuld
debt / liability
root
+
Posten
item / entry / line item
root
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