suk Flashcards

1
Q

erfolg

A

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

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2
Q

db 1-3

A

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

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3
Q

Grundkosten

A

Miete Lohn

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4
Q

anderskosten

A

abschreibung und Zinsen

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5
Q

zusatzkosten

A

kalt UL

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6
Q

neutralekosten

A

betriebsfremd, periodenfremd, außergewöhnlich

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7
Q

betriebskosten

A

verwaltung, RAK, SBK

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8
Q

EK

A

besitze-schulden

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9
Q

liquide MIttel

A

bank+kasse

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10
Q

UV

A

Ford+ LM

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11
Q

AV

A

BGA+ Fuhrpark

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12
Q

Gesamtkapital

A

AV+ UV

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13
Q

AD 1 2

A

EKX100/ANV

EK+LANG FKX100/AN

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14
Q

EQUOTE

A

ekx100/gesamtkapital

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15
Q

rentabilität

A

Gewinnx100/durchschnit EK

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16
Q

grad der verschuldung

A

FKx100/Gk

17
Q

Kennzahlen:

A

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

18
Q

Abschreibung Formel

buchungssätze

A

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

19
Q

Personalaufwand buchungen

A

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