Die Jahresabrechnung kommt heute.

Because Jahresabrechnung is a feminine noun in German, so its nominative singular article is die.

A useful rule with compound nouns is that the last part determines the gender. Here, the last part is Abrechnung, and die Abrechnung is feminine. So the whole compound is:

• die Abrechnung
• die Jahresabrechnung

In this sentence, die Jahresabrechnung is also the subject, so it stays in the nominative case.

It is a compound noun, which is very common in German.

It is made up of:

• Jahr = year
• Abrechnung = statement, settlement, final bill, accounting

So Jahresabrechnung is literally something like year-accounting or annual statement/final annual bill.

Notice the -s- in the middle: Jahr + es + Abrechnung becomes Jahresabrechnung. This linking -s- is very common in German compounds and does not always translate directly into English.

Because German main clauses normally follow the verb-second rule.

In Die Jahresabrechnung kommt heute:

1. Die Jahresabrechnung = first element
2. kommt = verb in second position
3. heute = the rest of the sentence

So the finite verb kommt must come second in a normal statement.

Because the subject is singular: die Jahresabrechnung.

The verb kommen is conjugated here in the 3rd person singular:

• ich komme
• du kommst
• er/sie/es kommt
• wir kommen
• ihr kommt
• sie/Sie kommen

Since die Jahresabrechnung is grammatically treated like sie (singular feminine = she/it), the correct form is kommt.

German often uses the present tense to talk about the near future, especially when there is a clear time word like heute, morgen, or bald.

So kommt heute can mean something like:

• it is coming today
• it arrives today
• it will come today

This is very natural in German and also fairly similar to English in sentences like The package arrives today.

Here, kommt means something like comes, arrives, or is arriving, depending on context.

The basic verb kommen means to come, but in practical translation it often sounds more natural in English as:

• arrives
• is coming
• will arrive

That does not change the German grammar. The verb is still simply kommen.

Yes, heute could go somewhere else. German word order is flexible as long as the finite verb stays in second position in a main clause.

These are all possible:

• Die Jahresabrechnung kommt heute.
• Heute kommt die Jahresabrechnung.

Both are correct.

The difference is mainly emphasis:

• Die Jahresabrechnung kommt heute. focuses first on the annual statement/bill
• Heute kommt die Jahresabrechnung. focuses first on today

Yes. Die Jahresabrechnung is the subject.

You can tell because it is the thing that performs the action of the verb kommt. It is the thing that comes/arrives.

So the basic structure is:

• Subject: die Jahresabrechnung
• Verb: kommt
• Time expression: heute

For two different reasons:

• Die is capitalized because it is the first word of the sentence
• Jahresabrechnung is capitalized because all nouns are capitalized in German

So even in the middle of a sentence, Jahresabrechnung would still be capitalized.

A helpful rough guide is:

YAH-res-ahp-rekh-noong

A few pronunciation notes:

• J in German sounds like English y
• ch in -rechnung is the soft German sound heard in words like ich
• ung sounds roughly like oong
• Stress is usually on the first syllable: JAH-resabrechnung

And the whole sentence is roughly:

Dee YAH-res-ahp-rekh-noong komt HOY-teh

Yes, but that means something different.

• Die Jahresabrechnung kommt heute. = it is coming / arrives today
• Die Jahresabrechnung ist heute gekommen. = it came / has arrived today

So the first one talks about the event as current, expected, or scheduled, while the second says the arrival has already happened.

Because heute is not a noun here. It is an adverb of time, meaning today.

Adverbs do not take articles, and they do not change for case, gender, or number.

So:

• die Jahresabrechnung = noun phrase with article
• heute = adverb

Yes. You can swap in many other time expressions and keep the same basic structure:

• Die Jahresabrechnung kommt morgen.
• Die Jahresabrechnung kommt bald.
• Die Jahresabrechnung kommt nächste Woche.

The verb still stays in second position, and the sentence structure remains very similar.