elszámolás

Elszámolás is a Hungarian noun that refers to the settlement of accounts, reconciliation, or accounting of financial transactions. It denotes the process of finalizing and balancing records between parties, such as a company and its suppliers, customers, or tax authorities. In business and public finance, elszámolás often means closing the books at the end of a period, reconciling revenues and expenditures, preparing financial statements, and settling outstanding obligations like invoices, reimbursements, or taxes.

The term is built from el- (a prefix) and számolás (counting, calculating). It is used in a range of contexts, from routine financial administration to discussions about accountability in historical or political settings. Pénzügyi elszámolás (financial settlement) and költségelszámolás (cost accounting) are common pairings, illustrating its role in both measurement and verification of monetary matters.

Beyond finance, elszámolás also appears in the sense of reckoning with the past. In historical or political discourse, it can refer to accountability for past actions, investigations, and public acknowledgement of previous abuses or misdeeds. In this sense, elszámolás encompasses transitional justice activities, audits of administrations, and efforts to establish transparency after regimes or conflicts.

In summary, elszámolás denotes both the practical act of settling and reconciling financial accounts and the broader idea of accountability, whether in economic administration or in addressing historical and political questions.