suk Flashcards by magdalena maul

erfolg

bf,nf, -RAK =DB1 - BK =ergebnis

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db 1-3

erlöse-variable einzel,-variable gemein, - fixe kosten

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Grundkosten

Miete Lohn

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anderskosten

abschreibung und Zinsen

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zusatzkosten

kalt UL

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neutralekosten

betriebsfremd, periodenfremd, außergewöhnlich

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betriebskosten

verwaltung, RAK, SBK

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besitze-schulden

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liquide MIttel

bank+kasse

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Ford+ LM

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BGA+ Fuhrpark

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Gesamtkapital

AV+ UV

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AD 1 2

EKX100/ANV

EK+LANG FKX100/AN

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EQUOTE

ekx100/gesamtkapital

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rentabilität

Gewinnx100/durchschnit EK

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grad der verschuldung

FKx100/Gk

Kennzahlen:

Kapitalstruktur: EK:FK
vermögensstruktur: AV:UV
ANlagedecung: EK:AV
Zahlungsfähigkeit: UV:FK

Abschreibung Formel

buchungssätze

kosten/jahre
Fuhrpark an Bank
Vst an Bank
Aufwand Ara an Fuhrpark

Personalaufwand buchungen

sv vorauszahlungen an Bank AN+AG
Gehaltsaufwand an Bank Brutto
SV Vorauszahlungen
Verb ggü FA

gesetzlichsozialerAufwand an SV Vorauszahlungen AG Anteil

Verb ggü FA an Bank Steuern