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[]
[]
[null,"Abgrenzungsrechnung"]
[]
[]
[null,"1.","Aufwendungen und Erträge"]
[null,null,"der Finanzbuchhaltung (GuV-Konto)"]
[]
[null,"2. ","Unternehmensbezogener Abgrenzungen "]
[null,null,"für nicht betrieblich genutztes Vermögen"]
[]
[null,"3. ","Kalkulatorische Kosten"]
[]
[]
[null,"Geben Sie die Aufwendungen und Erträge der Finanzbuchhaltung ein (Schritt 1.)"]
[null,"Nehmen Sie erforderliche Unternehmensbezogene Abgrenzungen vor (Schritt 2.)"]
[null,"Bestimmen Sie die kalkulatorischen Kosten (Schritt 3.)"]
[null,"Das Betriebsergebnis wird unter Berücksichtigung von neutralen Aufwendungen und"]
[null,"Erträgen und kostenrechnerischer Korrekturen ermittelt."]
[]
[null,"4.","Anzeige der Ergebnistabelle"]
[]
[]
[null,"5.","Darstellung der Kostenaufteilung"]
[null,null,"im Kreisdiagramm"]

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[]
[]
[null,"Ergebnistabelle"]
[]
[null,null,"Finanzbuchhaltung (Rechnungskreis I)",null,"Kosten- und Leistungsrechnung (Rechnungskreis II)"]
[null,null,"Gesamtergebnis der Finanzbuchhalung"]
[null,null,null,null,"Abgrenzungenrechnung (Neutrales Ergebnis)",null,"Kostenrechnerische"]
[null,null,"Gewinn- und Verlustrechnung",null,"Unternehmensbezogene Abgrenzungen",null,"Korrekturen",null,"Betriebsergebnisrechung"]
[null,null,null,null,"neutrale","neutrale","betriebliche","verrechnete "]
[null,"Konten","Aufwendungen","Erträge","Aufwendungen","Erträge","Aufwendungen","Kosten","Kosten","Leistungen"]
[null,"Umsatzerlöse",null,{"$f":"GuV!E5","v":10520000},null,null,null,null,null,{"$f":"D12","v":10520000}]
[null,"Mehrbestände",null,{"$f":"IF(GuV!E6>0,GuV!E6,0)","v":240000},null,null,null,null,null,{"$f":"D13","v":240000}]
[null,"Mieterträge",null,{"$f":"GuV!E7","v":140000},null,{"$f":"D14","v":140000}]
[null,"Erträge aus Vermögensabgängen",null,{"$f":"GuV!E8","v":0},null,{"$f":"D15","v":0}]
[null,"Zinserträge",null,{"$f":"GuV!E9","v":115000},null,{"$f":"D16","v":115000}]
[null,"Außerordentliche Erträge",null,{"$f":"GuV!E10","v":0},null,{"$f":"D17","v":0}]
[null,"Minderbestände",{"$f":"IF(GuV!C5>0,GuV!C5,0)","v":0},null,null,null,null,null,{"$f":"C18","v":0}]
[null,"Aufwendungen für Rohstoffe (Fertigungsmaterial)",{"$f":"GuV!C6","v":2800000},null,null,null,{"$f":"IF(I19=C19,\"\",C19)","v":2800000},{"$f":"IF(I19=C19,\"\",I19)","v":2940000},2940000]
[null,"Aufwendungen für Hilfsstoffe",{"$f":"GuV!C7","v":795000},null,null,null,{"$f":"IF(I20=C20,\"\",C20)","v":""},{"$f":"IF(I20=C20,\"\",I20)","v":""},795000]
[null,"Aufwendungen für Betriebsstoffe",{"$f":"GuV!C8","v":35000},null,null,null,{"$f":"IF(I21=C21,\"\",C21)","v":""},{"$f":"IF(I21=C21,\"\",I21)","v":""},35000]
[null,"Fremdinstandhaltung",{"$f":"GuV!C9","v":0},null,0,null,null,null,{"$f":"C22-E22","v":0}]
[null,"Löhne (Fertigungslöhne)",{"$f":"GuV!C10","v":2400000},null,null,null,null,null,{"$f":"C23","v":2400000}]
[null,"Gehälter",{"$f":"GuV!C11","v":500000},null,null,null,null,null,{"$f":"C24","v":500000}]
[null,"Soziale Abgaben",{"$f":"GuV!C12","v":600000},null,null,null,null,null,{"$f":"C25","v":600000}]
[null,"Abschreibungen auf Sachanlagen",{"$f":"GuV!C13","v":650000},null,60000,null,{"$f":"IF(I26=C26,\"\",C26-E26)","v":590000},{"$f":"IF(I26=C26,\"\",I26)","v":660000},660000]
[null,"Mietaufwendungen",{"$f":"GuV!C14","v":0},null,null,null,null,null,{"$f":"C27","v":0}]
[null,"Büromaterial",{"$f":"GuV!C15","v":50000},null,null,null,null,null,{"$f":"C28","v":50000}]
[null,"Kosten für Werbung und Reise",{"$f":"GuV!C16","v":205000},null,null,null,null,null,{"$f":"C29","v":205000}]
[null,"Versicherungen",{"$f":"GuV!C17","v":0},null,null,null,null,null,{"$f":"C30","v":0}]
[null,"Verluste aus Vermögensabgängen",{"$f":"GuV!C18","v":140000},null,{"$f":"C31","v":140000}]
[null,"Betriebliche Steuern",{"$f":"GuV!C19","v":190000},null,10000,null,null,null,{"$f":"C32-E32","v":180000}]
[null,"Zinsaufwand",{"$f":"GuV!C20","v":540000},null,null,null,{"$f":"IF(I33=C33,\"\",C33)","v":540000},{"$f":"IF(I33=C33,\"\",I33)","v":1035000},1035000]
[null,"Außerordentliche Aufwendungen",{"$f":"GuV!C21","v":260000},null,{"$f":"C34","v":260000}]
[null,"Kalkulatorischer Unternehmerlohn",null,null,null,null,null,{"$f":"I35","v":300000},300000]
[null,"Summen",{"$f":"SUM(C18:C35)","v":9165000},{"$f":"SUM(D12:D17)","v":11015000},{"$f":"SUM(E18:E35)","v":470000},{"$f":"SUM(F12:F17)","v":255000},{"$f":"SUM(G18:G35)","v":3930000},{"$f":"SUM(H18:H35)","v":4935000},{"$f":"SUM(I18:I35)","v":9700000},{"$f":"SUM(J12:J17)","v":10760000}]
[null,"Gewinn/Verlust",{"$f":"IF(D36>C36,C38-C36,0)","v":1850000},{"$f":"IF(D36>C36,0,D38-D36)","v":0},{"$f":"IF(F36>E36,E38-E36,\"\")","v":""},{"$f":"IF(F36>E36,\"\",F38-F36)","v":215000},{"$f":"IF(H36>G36,G38-G36,\"\")","v":1005000},{"$f":"IF(H36>G36,\"\",H38-H36)","v":""},{"$f":"IF(J36>I36,I38-I36,\"\")","v":1060000},{"$f":"IF(J36>I36,\"\",J38-J36)","v":""}]
[null,null,{"$f":"IF(D36>C36,D36,C36)","v":11015000},{"$f":"IF(D36>C36,D36,C36)","v":11015000},{"$f":"IF(F36>E36,F36,E36)","v":470000},{"$f":"IF(F36>E36,F36,E36)","v":470000},{"$f":"IF(H36>G36,H36,G36)","v":4935000},{"$f":"IF(H36>G36,H36,G36)","v":4935000},{"$f":"IF(J36>I36,J36,I36)","v":10760000},{"$f":"IF(J36>I36,J36,I36)","v":10760000}]

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[]
[null,"Gewinn und Verlust (Aufwendungen und Ertäge der Finanzbuchhaltung)"]
[]
[null,"Aufwendungen",null,null,"Erträge"]
[null,"Minderbestände",0,"Umsatzerlöse",10520000]
[null,"Aufwendungen für Rohstoffe",2800000,"Mehrbestände",240000]
[null,"Aufwendungen für Hilfsstoffe",795000,"Mieterträge",140000]
[null,"Aufwendungen für Betriebsstoffe",35000,"Erträge aus Vermögensabgängen",0]
[null,"Fremdinstandhaltung",0,"Zinserträge",115000]
[null,"Löhne",2400000,"Außerordentliche Erträge",0]
[null,"Gehälter",500000,"Verlust",{"$f":"ErgTab!D37","v":0}]
[null,"Soziale Abgaben",600000]
[null,"Abschreibungen auf Sachanlagen",650000]
[null,"Mietaufwendungen",0]
[null,"Büromaterial",50000]
[null,"Kosten für Werbung und Reise",205000]
[null,"Versicherungen",0]
[null,"Verluste aus Vermögensabgängen",140000]
[null,"Betriebliche Steuern",190000]
[null,"Zinsaufwendungen",540000]
[null,"Außerordentliche Aufwendungen",260000]
[null,"Gewinn",{"$f":"ErgTab!C37","v":1850000}]
[null,null,{"$f":"ErgTab!C38","v":11015000},null,{"$f":"ErgTab!D38","v":11015000}]

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