Invoice in older documents also Reitung and Raitung and in commercial transactions also Nota and Faktur(a) (account, bill; budget; commitment)

One or more items that are claimed from a debtor as a receivable. The receivable is usually based on the delivery of goods or services and is expressed in monetary units. – In Germany, a doctor’s bill is usually called a liquidation (doctor’s bill). – In finance, the comparison of revenues and expenditures of a public corporation (statement of revenues and expenditures), the state account, the budget, the budget. – Another term for liability, for the responsibility and assumption of risk in a transaction, also called obligation in older financial language. Widely used in this sense, especially in the phrases “on own account” and “on third-party account” in finance and also in legal language. – See discount, bank account, defection, cure money, cash discount, super-revision.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
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