Grundkurs Buchführung: Prüfungsrelevantes Wissen verständlich und praxisgerecht, 2. Auflage

Kommentare zur 1. und 2. Auﬂage: „Als Professorin einer privaten Universität ist für mich außer den Inhalten gerade auch...

Author: Benjamin Auer

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Kommentare zur 1. und 2. Auﬂage: „Als Professorin einer privaten Universität ist für mich außer den Inhalten gerade auch die Didaktik der von mir verwendeten Lehrbücher wichtig. Der „Grundkurs Buchführung“ stellt dank seiner verständlichen Sprache, den zahlreichen Beispielen, Übungen und Online-Aufgaben eine ernsthafte Konkurrenz zu den etablierten Standardwerken dar.“ Prof. Dr. Luise Hölscher, Frankfurt School of Finance & Management

„Herr Auer schafft mit seinem Buch einen ebenso einfachen wie dennoch umfassenden Zugang zur Buchführung. Sein didaktischer Ansatz, seine klare Sprache und die Konzentration auf das Wesentliche vermitteln den Studierenden das für das Studium notwendige Grundwissen.“ Prof. Dr. Reiner Anselstetter, FH Amberg-Weiden

„Logisch aufgebaut und gespickt mit Beispielen enträtselt sich manche komplizierte Struktur. Pluspunkt ist ein ausführlicher Übungsteil, der fast ein Drittel des Seitenumfangs ausmacht.“ Wirtschaft – IHK Osnabrück-Emsland

Geleitwort der Herausgeberin Jede Einführung in die Wirtschaftswissenschaften, ob in der Schule, Berufs- oder Hochschule, beginnt mit einem Grundkurs in Buchführung. Leider beginnt sie dadurch auch oft mit Langeweile. Und intelligente Menschen mit Buchführung zu langweilen, ist nicht nur didaktisch ungeschickt, sondern auch Verschwendung von Zeit und Ressourcen. Allerdings ist die Doppik kein Inhalt, der auf Spaß ausgerichtet ist – das zeigt ein Blick in die Geschichte: Erste Dokumentationen einer doppelten Buchführung stammen aus dem 15. Jahrhundert, und das erste bekannte Lehrbuch datiert auf das Jahr 1592. Gut 200 Jahre später wurde die Bilanzierungspﬂicht in Preußen eingeführt, und ihre Vernachlässigung wurde 1884 deutschlandweit unter Strafe gestellt. Heute umfasst der Markt für Buchführungsbücher im Allgemeinen wie im Speziellen allein im deutschsprachigen Sektor über 250 Titel. Warum nun also noch ein Buch, warum gerade dieses Buch zur Buchführung? Als Herausgeberin der zweiten Auﬂage freue ich mich, mit dem „Grundkurs Buchführung“ von Benjamin Auer ein Lehrbuch zu betreuen, das in seinem Ansatz darauf ausgerichtet ist, „diesem Fach den Schrecken zu nehmen“ (so das Vorwort zur ersten Auﬂage). Es gelingt ihm mittels verständlicher Sprache, übersichtlicher Vorgehensweise, unterstützenden Graﬁken, vielen Beispielen und Übungsaufgaben und nicht zuletzt der Hinterlegung mit Online-Aufgaben, den Leser in das Thema mitzunehmen und es ihm „learning by doing“ nahezubringen. Für den Dozenten ist es eine Erleichterung, da Textbausteine von den Lernenden vorbereitet und dann anhand von Aufgaben gemeinsam in die Praxis umgesetzt werden können. Gleichzeitig kann der engagierte Studierende sein Wissen überprüfen und durch Variationen vertiefen. Aus diesen Gründen wünsche ich dem „Grundkurs Buchführung“ eine zahlreiche Nutzer- und Leserschaft, die sich hiermit – ohne Langeweile – die Grundsätze kaufmännischer Rechnungslegung zugänglich machen kann. Luise Hölscher Frankfurt, im November 2007

Benjamin Auer

Grundkurs Buchführung Mit ergänzendem Übungsteil kostenlos im Internet Herausgegeben von Luise Hölscher 2., vollständig überarbeitete und erweiterte Auﬂage

Bibliograﬁsche Information Der Deutschen Nationalbibliothek Die Deutsche Nationalbibliothek verzeichnet diese Publikation in der Deutschen Nationalbibliograﬁe; detaillierte bibliograﬁsche Daten sind im Internet über abrufbar.

Verlagsseitiger Online-/Dozentenservice unter http://app.gwv-fachverlage.de/tu/99 oder autorenseitiger Online-/Dozentenservice unter www.buchhaltung-auer.de

1. Auﬂage April 2005 2., vollständig überarbeitete und erweiterte Auﬂage 2008 Alle Rechte vorbehalten © Betriebswirtschaftlicher Verlag Dr. Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008 Lektorat: Dr. Riccardo Mosena Der Gabler Verlag ist ein Unternehmen von Springer Science+Business Media. www.gabler.de Das Werk einschließlich aller seiner Teile ist urheberrechtlich geschützt. Jede Verwertung außerhalb der engen Grenzen des Urheberrechtsgesetzes ist ohne Zustimmung des Verlags unzulässig und strafbar. Das gilt insbesondere für Vervielfältigungen, Übersetzungen, Mikroverfilmungen und die Einspeicherung und Verarbeitung in elektronischen Systemen. Die Wiedergabe von Gebrauchsnamen, Handelsnamen, Warenbezeichnungen usw. in diesem Werk berechtigt auch ohne besondere Kennzeichnung nicht zu der Annahme, dass solche Namen im Sinne der Warenzeichen- und Markenschutz-Gesetzgebung als frei zu betrachten wären und daher von jedermann benutzt werden dürften. Umschlaggestaltung: Ulrike Weigel, www.CorporateDesignGroup.de Druck und buchbinderische Verarbeitung: Wilhelm & Adam, Heusenstamm Gedruckt auf säurefreiem und chlorfrei gebleichtem Papier Printed in Germany ISBN 978-3-8349-0486-7

Vorwort Vorwort zur zweiten Auflage Liebe Leserinnen und Leser, in dieser zweiten Auflage wurden die von aufmerksamen Lesern bemerkten Fehler, die sich in die erste Auflage eingeschlichen hatten, korrigiert, sowie das Layout und die Inhalte komplett überarbeitet. Nicht mehr zeitgemäße Themenbereiche (z.B. Wechsel) wurden entfernt und andere Themenbereiche im Hinblick auf Bilanzierung nach Handels- und Steuerrecht ergänzt. Der rechtliche Hintergrund von Buchungsaktivitäten ist also mehr in den Vordergrund gerückt. Außerdem wurden die Inhalte an die neue Rechtslage (z.B. neuer Umsatzsteuersatz) angepasst. Zudem sind nun im Online-Service neben den bekannten Übungsaufgaben, die ebenso aktualisiert und erweitert wurden, nützliche Excel-Tools verfügbar, die etwa bei Themen wie Abschreibung praktische Hilfestellung bieten. Der Online-Service auf www.buchhaltung-auer.de (Benutzername: Besucher, Passwort: Unterlagen) umfasst nun

ergänzende Übungsaufgaben und Lösungen,

alle im Buchtext zitierten Gesetzestexte,

einen Exkurs zum Thema Rechtsformen,

nützliche Excel-Tools zur Buchführung, T

Vertiefungen zu ausgewählten Themenbereichen, die im Buch keinen Platz mehr fanden, V

und vieles mehr.

Ich wünsche Ihnen auf diesem Wege viel Erfolg bei der Arbeit mit diesem Lehrbuch und dem Material des Online-Services. Über Anregungen zur Erweiterung oder Verbesserung des Online-Services würde ich mich sehr freuen. Außerdem möchte ich die Gelegenheit nutzen, meiner Herausgeberin Frau Prof. Dr. Luise Hölscher für die Mitarbeit an der 2. Auflage und den Herren Christian Wels und Tobias Müllner für ein Korrekurlesen des Materials im Online-Service besonderen Dank auszusprechen. Sie haben damit entscheidend zur Qualität dieses Lehrbuchs und seines Begleitmaterials beigetragen. Pleystein, im Oktober 2007

Benjamin Auer

VI

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rãë~íòJ=ìåÇ=dÉë~ãíâçëíÉåîÉêÑ~ÜêÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RS

PKPKT

dÉë~ãíòìë~ããÉåÜ~åÖ=_Éëí~åÇëJ=ìåÇ=bêÑçäÖëâçåíÉåKKKKKKKKKKKKKKKKKKKKKKKKK RU

Q=hçåíÉåê~ÜãÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RV _K=oÉÅÜíäáÅÜÉê=eáåíÉêÖêìåÇ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKSP N=oÉÅÜíëèìÉääÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SR NKN=^ääÖÉãÉáåÉë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SR NKO=dÉëÉíòäáÅÜÉ=_ÉëíáããìåÖÉå=áã=e~åÇÉäëêÉÅÜí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SS NKOKN

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NKOKO

oÉÅÜíëÑçêãëéÉòáÑáëÅÜÉ=sçêëÅÜêáÑíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ST

NKOKP

dê∏≈Éå~ÄÜ®åÖáÖÉ=sçêëÅÜêáÑíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SU

NKOKQ

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NKP=dÉëÉíòäáÅÜÉ=_ÉëíáããìåÖÉå=áã=píÉìÉêêÉÅÜí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TM NKPKN

j~≈ÖÉÄäáÅÜâÉáí=ÇÉê=e~åÇÉäëÄáä~åò=ÑΩê=ÇáÉ=píÉìÉêÄáä~åò KKKKKKKKKKKKKKKKKKKKKK TM

NKPKO

rãÖÉâÉÜêíÉ=j~≈ÖÉÄäáÅÜâÉáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TN

NKPKP

aìêÅÜÄêÉÅÜìåÖ=ÇÉê=j~≈ÖÉÄäáÅÜâÉáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TN

O=_ìÅÜÑΩÜêìåÖëéÑäáÅÜíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TP OKN=_ìÅÜÑΩÜêìåÖëéÑäáÅÜí=å~ÅÜ=e~åÇÉäëêÉÅÜí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TP OKO=_ìÅÜÑΩÜêìåÖëéÑäáÅÜí=å~ÅÜ=píÉìÉêêÉÅÜíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TR P=dêìåÇë®íòÉ=çêÇåìåÖëã®≈áÖÉê=_ìÅÜÑΩÜêìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TT PKN=_ìÅÜÑΩÜêìåÖëÖêìåÇë®íòÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TU PKO=_áä~åòáÉêìåÖëÖêìåÇë®íòÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TV PKOKN

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PKOKO

_ÉïÉêíìåÖëÖêìåÇë®íòÉ=å~ÅÜ=¬=ORO=ed_ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UO

Q=pÅÜêáííÉ=ÇÉê=oÉÅÜåìåÖëäÉÖìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UV QKN=^ìÑëíÉääìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UV =

IX

QKO=mêΩÑìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVM QKP=cÉëíëíÉääìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVM QKQ=lÑÑÉåäÉÖìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVM R=sÉêëí∏≈É=ÖÉÖÉå=_ìÅÜÑΩÜêìåÖëéÑäáÅÜíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVP RKN=e~åÇÉäëêÉÅÜíäáÅÜÉ=p~åâíáçåÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVP RKO=píÉìÉêêÉÅÜíäáÅÜÉ=p~åâíáçåÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVQ `K=i~ìÑÉåÇÉ=_ìÅÜìåÖÉå=áå=fåÇìëíêáÉÄÉíêáÉÄÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VR N=_ÉëÅÜ~ÑÑìåÖ=îçå=tÉêâëíçÑÑÉå=ìåÇ=e~åÇÉäëï~êÉå=f KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVT NKN=mêçÇìâíáçåëÑ~âíçêÉå=ìåÇ=iÉáëíìåÖëÉêëíÉääìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVT NKO=^åÖÉÄçíëîÉêÖäÉáÅÜ=Eh~äâìä~íáçå=îçå=báåëí~åÇëéêÉáëÉåFKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVU NKP=sÉêÄìÅÜìåÖ=îçå=báåÖ~åÖëêÉÅÜåìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMM NKQ=kÉÄÉåâçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMO NKR=_ÉÜ~åÇäìåÖ=îçå=mêÉáëå~ÅÜä®ëëÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMR NKRKN

o~Ä~ííÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMS

NKRKO

k~ÅÜä®ëëÉ=~ìÑÖêìåÇ=îçå=j®åÖÉäêΩÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMT

NKRKP

_çåá KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMV

NKRKQ

pâçåíáKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NNM

NKS=_ìÅÜìåÖ=îçå=oΩÅâëÉåÇìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NNM NKT=_ìÅÜìåÖ=ÇÉê=_Éò~ÜäìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NNP NKU=^åò~ÜäìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NNS NKV=hçåíÉå~ÄëÅÜäìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NNV NKVKN

bêãáííäìåÖ=ìåÇ=_ìÅÜìåÖ=îçå=_Éëí~åÇëîÉê®åÇÉêìåÖÉå KKKKKKKKKKKKKKKKKKKKK NNV

NKVKO

_ÉêÉÅÜåìåÖ=ÇÉë=tÉêâëíçÑÑîÉêÄê~ìÅÜëLt~êÉåÉáåë~íòÉë KKKKKKKKKKKKKKKKKKKKK NOO

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PKOKNKN=

píÉìÉêåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPP

PKOKNKO=

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PKOKO

=

dêìåÇä~ÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPP

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PKOKOKN=

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PKOKOKO=

sçêëÅÜΩëëÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPS

PKOKOKP=

sÉêã∏ÖÉåëïáêâë~ãÉ=iÉáëíìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPU

PKOKOKQ=

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X

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bêãáííäìåÖ=îçå=_Éëí~åÇîÉê®åÇÉêìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NRT

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dêìåÇä~ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSN

RKNKO

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dÉêáåÖÑΩÖáÖÉ=táêíëÅÜ~ÑíëÖΩíÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTR

SKNKO

dÉêáåÖïÉêíáÖÉ=táêíëÅÜ~ÑíëÖΩíÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTS

SKNKP

p~ÅÜ~åä~ÖÉÖΩíÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTT

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UKOKP

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dêìåÇÄÉÖêáÑÑÉ=áã=^âíáÉåÜ~åÇÉä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONM

NMKO=_ìÅÜìåÖ=ÇÉë=h~ìÑë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONN NMKP=_ìÅÜìåÖ=ÇÉë=sÉêâ~ìÑë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONQ NMKQ=_ìÅÜìåÖ=ÇÉê=aáîáÇÉåÇÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONT NN=h~ìÑ=ìåÇ=sÉêâ~ìÑ=ÑÉëíîÉêòáåëäáÅÜÉê=tÉêíé~éáÉêÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONV NO=cêÉãÇÑáå~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOR NOKN=hêÉÇáíîÉêÖäÉáÅÜÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOR NOKO=hêÉÇáí~êíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOT NOKOKN

iáÉÑÉê~åíÉåâêÉÇáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOU

NOKOKO

hçåíçâçêêÉåíâêÉÇáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOU

NOKOKP

^åëÅÜ~ÑÑìåÖëÇ~êäÉÜÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPM

NOKOKQ

fåîÉëíáíáçåëÇ~êäÉÜÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPM

NOKOKR

iÉ~ëáåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPP

NOKP=sÉêÄìÅÜìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPR NOKPKN

hêÉÇáí~ìÑå~ÜãÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPR

NOKPKO

i~ìÑÉåÇÉ=_ìÅÜìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPS

NOKPKOKN

dÉÄΩÜêÉå=ìåÇ=wáåëÉå=EhêÉÇáíáåëíáíìíÉF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPS

NOKPKOKO=

dÉÄΩÜêÉå=ìåÇ=wáåëÉå=EìåíÉê=h~ìÑäÉìíÉåF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPU

NOKPKP

oΩÅâò~ÜäìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQM

NOKPKQ

iÉ~ëáåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQM

NP=mêáî~íâçåíç KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQN NPKN=tÉëÉå=ÇÉë=mêáî~íâçåíçëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQN NPKO=_ìÅÜìåÖÉå=ìåÇ=^ÄëÅÜäìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQO NPKOKN

mêáî~íÉ=båíå~ÜãÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQO

NPKOKO

mêáî~íÉ=báåä~ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQR

NPKOKP

hçåíÉå~ÄëÅÜäìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQS

NPKP=bêïÉáíÉêíÉ=aáëí~åòêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQT =

XII

NQ=píÉìÉêå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQV NQKN=sÉêÄìÅÜìåÖ=å~ÅÜ=píÉìÉêâ~íÉÖçêáÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQV NQKNKN

^âíáîáÉêìåÖëéÑäáÅÜíáÖÉ=píÉìÉêå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQV

NQKNKO

_ÉíêáÉÄäáÅÜÉ=^ìÑï~åÇëíÉìÉêå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORM

NQKNKP

mêáî~íÉ=píÉìÉêå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORM

NQKNKQ

píÉìÉêå=~äë=ÇìêÅÜä~ìÑÉåÇÉ=mçëíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORN

NQKO=píÉìÉêêΩÅâÉêëí~ííìåÖÉå=ìåÇ=Jå~ÅÜò~ÜäìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORO aK=g~ÜêÉë~ÄëÅÜäìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKORR N=_ìÅÜìåÖëâêÉáëä~ìÑ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORT O=_ÉïÉêíìåÖ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORV OKN=mä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORV OKNKN

^ÄëÅÜêÉáÄìåÖëÄ~ëáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSN

OKNKO

kìíòìåÖëÇ~ìÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSN

OKNKP

^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉ=EáåâäK=sÉêÄìÅÜìåÖF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSO

OKNKPKN=

iáåÉ~êÉ=^ÄëÅÜêÉáÄìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSP

OKNKPKO=

aÉÖêÉëëáîÉ=^ÄëÅÜêÉáÄìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSS

OKNKPKP=

mêçÖêÉëëáîÉ=^ÄëÅÜêÉáÄìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSV

OKNKPKQ=

iÉáëíìåÖë~ÄëÅÜêÉáÄìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSV

OKNKPKR=

^ÄëÉíòìåÖ=ÑΩê=pìÄëí~åòîÉêêáåÖÉêìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTM

OKNKQ

_ÉëçåÇÉêÜÉáíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTM

OKNKQKN=

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OKNKQKO=

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OKNKQKP=

dÉêáåÖïÉêíáÖÉ=táêíëÅÜ~ÑíëÖΩíÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTP

OKNKQKQ=

tÉÅÜëÉä=ÇÉê=^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTQ

OKNKQKR=

^ÄëÅÜêÉáÄìåÖ=îçå=dêìåÇëíΩÅâÉå=ìåÇ=dÉÄ®ìÇÉå KKKKKKKKKKKKKKKKKKKKKKKK OTS

OKO=^ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTS OKOKN

^åëÅÜ~ÑÑìåÖëâçëíÉåéêáåòáé KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTT

OKOKO

^ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=áå=ÇÉê=e~åÇÉäëÄáä~åò KKKKKKKKKKKKKKKKKKKKK OTT

OKOKOKN=

e~åÇÉäëêÉÅÜíäáÅÜÉê=q~ÖÉëïÉêí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTT

OKOKOKO=

káÉÇÉêëíïÉêíéêáåòáé=ìåÇ=~ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖKKKKKKKKKKK OTT

OKOKOKP=

tÉêí~ìÑÜçäìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTU

OKOKP

^ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=áå=ÇÉê=píÉìÉêÄáä~åò KKKKKKKKKKKKKKKKKKKKKKKK OTV

OKOKPKN=

=

qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTV

OKOKPKO=

píÉìÉêêÉÅÜíäáÅÜÉê=qÉáäïÉêíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTV

OKOKPKP=

tÉêí~ìÑÜçäìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUM

XIII

OKOKQ

sÉêÄìÅÜìåÖ=ÇK=~ì≈Éêéä~åã®≈áÖÉå=^ÄëÅÜêÉáÄìåÖ=ÄK=p~ÅÜ~åä~ÖÉå KKK OUM

OKOKR

sÉêÄìÅÜìåÖ=ÇK=~ì≈Éêéä~åãK=^ÄëÅÜêÉáÄìåÖ=ÄK=tÉêíé~éáÉêÉåKKKKKKKKKKKK OUQ

P=_ÉïÉêíìåÖ=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUT PKN=^ääÖÉãÉáåÉ=_ÉïÉêíìåÖëÖêìåÇë®íòÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUT PKNKN

^åëÅÜ~ÑÑìåÖëâçëíÉåéêáåòáé KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUT

PKNKO

píêÉåÖÉë=káÉÇÉêëíïÉêíéêáåòáéKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUT

PKO=_ÉïÉêíìåÖ=îçå=sçêê®íÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUU PKOKN

^ääÖÉãÉáåÉë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUU

PKOKO

^ìëÖÉï®ÜäíÉ=_ÉïÉêíìåÖëîÉêÉáåÑ~ÅÜìåÖëîÉêÑ~ÜêÉå=ÑΩê=píçÑÑÉ KKKKKKKKKKK OUV

PKOKOKN=

aìêÅÜëÅÜåáííëîÉêÑ~ÜêÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUV

PKOKOKO=

_ÉÜ~åÇäìåÖ=ÇÉê=sÉêÑ~ÜêÉåëÉêÖÉÄåáëëÉ=ÄÉáã=g~ÜêÉë~ÄëÅÜäìëëKKKKKK OVM

PKOKP

_ÉëçåÇÉêÜÉáíÉå=ÄÉá=ÑÉêíáÖÉå=ìåÇ=ìåÑÉêíáÖÉå=bêòÉìÖåáëëÉåKKKKKKKKKKKKKKKK OVN

PKP=_ÉïÉêíìåÖ=îçå=cçêÇÉêìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVP PKPKN

^ääÖÉãÉáåÉë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVP

PKPKO

^ÄëÅÜêÉáÄìåÖ=ìåÉáåÄêáåÖäáÅÜÉê=cçêÇÉêìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVQ

PKPKP

w~ÜäìåÖëÉáåÖ®åÖÉ=~ìë=~ÄÖÉëÅÜêáÉÄÉåÉå=cçêÇÉêìåÖÉåKKKKKKKKKKKKKKKKKKKKKK OVT

PKPKQ

_ÉïÉêíìåÖ=òïÉáÑÉäÜ~ÑíÉê=cçêÇÉêìåÖÉå=Ebt_F KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVU

PKPKR

_ÉïÉêíìåÖ=Éáåï~åÇÑêÉáÉê=cçêÇÉêìåÖÉå=Emt_FKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PMQ

PKQ=_ÉïÉêíìåÖ=îçå=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PMU Q=oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNP QKN=^ääÖÉãÉáåÉë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNP QKO=^êíÉå=ÇÉê=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNQ QKOKN

^âíáîÉ=ìåÇ=é~ëëáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNQ

QKOKO

pçåëíáÖÉ=cçêÇÉêìåÖÉå=ìåÇ=sÉêÄáåÇäáÅÜâÉáíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNU

QKOKP

rãë~íòëíÉìÉêéÑäáÅÜíáÖÉ=^ÄÖêÉåòìåÖëÑ®ääÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PON

R=oÉÅÜëÑçêã~ÄÜ®åÖáÖÉ=báÖÉåâ~éáí~äÄáä~åòáÉêìåÖ=ìåÇ=bêÑçäÖëÄìÅÜìåÖ KKKKKKKKKKKKKKKKKKK POP RKN=báåòÉäìåíÉêåÉÜãÉå=ìåÇ=mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POP RKNKN

báåòÉäìåíÉêåÉÜãÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POP

RKNKO

lÑÑÉåÉ=e~åÇÉäëÖÉëÉääëÅÜ~Ñí=EledFKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POQ

RKNKP

hçãã~åÇáíÖÉëÉääëÅÜ~Ñí=EhdFKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POR

RKO=h~éáí~äÖÉëÉääëÅÜ~ÑíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POT RKOKN

dÉòÉáÅÜåÉíÉë=h~éáí~ä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POU

RKOKNKN=

dêìåÇ=ìåÇ=pí~ããâ~éáí~ä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POU

RKOKNKO=

^ìëëíÉÜÉåÇÉ=báåä~ÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POV

RKOKO

oΩÅâä~ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PPM

RKOKOKN= =

h~éáí~äêΩÅâä~ÖÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PPN

XIV

RKOKOKO= RKOKP

dÉïáååêΩÅâä~ÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PPO

bêÖÉÄåáëîÉêïÉåÇìåÖ=ìåÇ=báÖÉåâ~éáí~ä~ìëïÉáëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PPP

RKOKPKN=

dêìåÇä~ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PPP

RKOKPKO=

sÉêÄìÅÜìåÖ=ÇÉê=bêÖÉÄåáëîÉêïÉåÇìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PPS

S=oΩÅâëíÉääìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQN SKN=^ääÖÉãÉáåÉë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQN SKO=^åë~íòJ=ìåÇ=_ÉïÉêíìåÖëîçêëÅÜêáÑíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQO SKOKN

^åë~íòâêáíÉêáÉå=áå=e~åÇÉäëJ=ìåÇ=píÉìÉêÄáä~åò KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQO

SKOKO

^ìëÖÉï®ÜäíÉ=sçêëÅÜêáÑíÉå=ÇÉê=oΩÅâëíÉääìåÖëÄÉïÉêíìåÖKKKKKKKKKKKKKKKKKKKK PQP

SKOKOKN=

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SKOKOKO=

dêìåÇë~íò=ÇÉê=sçêëáÅÜíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQP

SKP=sÉêÄìÅÜìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQP T=sÉêÄáåÇäáÅÜâÉáíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQT TKN=^ääÖÉãÉáåÉë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQT TKO=^åë~íò=ìåÇ=_ÉïÉêíìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQT TKOKN

^ääÖÉãÉáåÉëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQT

TKOKO

oΩÅâò~ÜäìåÖëÄÉíê~ÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQU

TKOKP

e~åÇÉäëêÉÅÜíäáÅÜÉë=e∏ÅÜëíïÉêíéêáåòáé KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQU

TKOKQ

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Abkürzungsverzeichnis =

^KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^âíáî~= ^_ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^åÑ~åÖëÄÉëí~åÇ= ^Ñ^ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^ÄëÉíòìåÖ=ÑΩê=^ÄåìíòìåÖ= ^d KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^âíáÉåÖÉëÉääëÅÜ~Ñí= ^d^L=^k^ KKKKKKKKKKKKKKKKKKKKKK ^êÄÉáíÖÉÄÉê~åíÉáäL^êÄÉáíåÉÜãÉê~åíÉáä= ^eh KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^åëÅÜ~ÑÑìåÖëJ=ìåÇ=eÉêëíÉääìåÖëâçëíÉå= ^h KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^åëÅÜ~ÑÑìåÖëâçëíÉå= ^âídKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^âíáÉåÖÉëÉíò= ^lKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^ÄÖ~ÄÉåçêÇåìåÖ= ^mKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^åÖÉÄçíëéêÉáë= ^s KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^åä~ÖÉîÉêã∏ÖÉå= =

_afKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK _ìåÇÉëîÉêÄ~åÇ=ÇÉê=ÇÉìíëÅÜÉå=fåÇìëíêáÉ= _bm KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK _~êÉáåâ~ìÑëéêÉáë= _ce KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK _ìåÇÉëÑáå~åòÜçÑ= _d^ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK _ÉíêáÉÄëJ=ìåÇ=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= _d_ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK _ΩêÖÉêäáÅÜÉë=dÉëÉíòÄìÅÜ= _de KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK _ìåÇÉëÖÉêáÅÜíëÜçÑ= _pí_äK KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK _ìåÇÉëëíÉìÉêÄä~íí= _sL=_scbL=_srb KKKKKKKKKKK _Éëí~åÇëîÉê®åÇÉêìåÖÉåL=Á=~å=cbL=Á=~å=rb= _sm KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK _~êîÉêâ~ìÑëéêÉáë= _wh KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK _ÉòìÖëâçëíÉå= =

b_h KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK bê∏ÑÑåìåÖëÄáä~åòâçåíç= bded_ KKKKKKKKKKKKKKKKKKKKKKKKKKK báåÑΩÜêìåÖëÖÉëÉíò=òìã=ed_= bhKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK báÖÉåâ~éáí~ä= bm KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK báåëí~åÇëéêÉáë= bpídL=bpíeL=bpíoKKKKKKKKKKKK báåâçããÉåëíÉìÉêÖÉëÉíòL=JÜáäÑÉåL=JêáÅÜíäáåáÉå= bt_ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK báåòÉäïÉêíÄÉêáÅÜíáÖìåÖ= =

cb KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK cÉêíáÖÉ=bêòÉìÖåáëëÉ= cdh KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK cÉêíáÖìåÖëÖÉãÉáåâçëíÉå= chKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK cêÉãÇâ~éáí~ä= ci KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK cÉêíáÖìåÖëä∏ÜåÉ= ciiKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= cj KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK cÉêíáÖìåÖëã~íÉêá~ä= =

d^^m KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK dÉåÉê~ääó=^ÅÅÉéíÉÇ=^ÅÅçìåíáåÖ=mêáåÅáéäÉë= dÉådKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK dÉåçëëÉåëÅÜ~ÑíëÖÉëÉíò= dÉïpíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK dÉïÉêÄÉëíÉìÉê= dhoKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK dÉãÉáåëÅÜ~ÑíëâçåíÉåê~ÜãÉå=ÇÉê=fåÇìëíêáÉ= dãÄe KKKKKKKKKKKKKKKKKKKKKKKKKKKKK dÉëÉääëÅÜ~Ñí=ãáí=ÄÉëÅÜê®åâíÉê=e~ÑíìåÖ= dãÄed KKKKKKKKKKKKKKKKKKKKKKKKKK dãÄeJdÉëÉíò= dç_L=dç_áäKKKKKKKKKKKKKKKKKKKKK dêìåÇë®íòÉ=çêÇåìåÖëã®≈áÖÉê=_ìÅÜÑΩÜêìåÖL=_áä~åòáÉêìåÖ= =

XVI

dìsKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ= dìsJhçåíç KKKKKKKKKKKKKKKKKKKKK dÉïáååJ=ìåÇ=sÉêäìëíâçåíç= =

e KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK e~ÄÉåëÉáíÉ=ÉáåÉë=hçåíçë= ed_ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK e~åÇÉäëÖÉëÉíòÄìÅÜ= ehKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK eÉêëíÉääìåÖëâçëíÉå= =

fho KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK fåÇìëíêáÉâçåíÉåê~ÜãÉå= =

hdKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK hçãã~åÇáíÖÉëÉääëÅÜ~Ñí= htd KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK hêÉÇáíïÉëÉåÖÉëÉíò= =

ipías KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK içÜåëíÉìÉêÇìêÅÜÑΩÜêìåÖëîÉêçêÇåìåÖ= =

jdhKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK j~íÉêá~äÖÉãÉáåâçëíÉå= jïpí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK jÉÜêïÉêíëíÉìÉê= =

led KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK lÑÑÉåÉ=e~åÇÉäëÖÉëÉääëÅÜ~Ñí= =

mKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK m~ëëáî~= éK~KL=éKãKKKKKKKKKKKKKKKKKKKKKKKKK à®ÜêäáÅÜ=Eéêç=~ååçFL=ãçå~íäáÅÜ= mìÄädKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK mìÄäáòáí®íëÖÉëÉíò= mt_ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖ= =

o^m KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå= o_tKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK oÉëíÄìÅÜïÉêí= oe_JpíçÑÑÉ KKKKKKKKKKKKKKKKKKKKKK oçÜJI=eáäÑëJ=ìåÇ=_ÉíêáÉÄëëíçÑÑÉ= =

p KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK pçääëÉáíÉ=ÉáåÉë=hçåíçë= p^KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK p~ÅÜ~åä~ÖÉå= p_KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK pÅÜäìëëÄÉëí~åÇ= p_h KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK pÅÜäìëëÄáä~åòâçåíç= pbhcbL=pbhsq KKKKKKKKKKKKKKK pçåÇÉêÉáåòÉäâçëíÉå=ÇÉê=cÉêíáÖìåÖL=Á=ÇÉë=sÉêíêáÉÄë= phmKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK pÉäÄëíâçëíÉåéêÉáë= pçäwKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK pçäáÇ~êáí®íëòìëÅÜä~Ö= píd_KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK píê~ÑÖÉëÉíòÄìÅÜ= =

rb KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK råÑÉêíáÖÉ=bêòÉìÖåáëëÉ= rpíL=rpíd KKKKKKKKKKKKKKKKKKKKKKK rãë~íòëíÉìÉêL=JÖÉëÉíò= rpías KKKKKKKKKKKKKKKKKKKKKKKKKKKKK rãë~íòëíÉìÉêÇìêÅÜÑΩÜêìåÖëîÉêçêÇåìåÖ= rs KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK rãä~ìÑîÉêã∏ÖÉå= =

shm KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK sÉêâ~ìÑëéêÉáë= sii KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= spíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK sçêëíÉìÉê= sqdh KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK sÉêíêáÉÄëÖÉãÉáåâçëíÉå= ssm KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK îçêä®ìÑáÖÉê=sÉêâ~ìÑëéêÉáë= stdhKKKKKKKKKKKKKKKKKKKKKKKKKKKKK sÉêï~äíìåÖëÖÉãÉáåâçëíÉå= =

wbm KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK wáÉäÉáåâ~ìÑëéêÉáë= wsm KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK wáÉäîÉêâ~ìÑëéêÉáë= =

Abbildungs- und Tabellenverzeichnis = ^ÄÄáäÇìåÖ=NW== qÉáäÄÉêÉáÅÜÉ=ÇÉë=áåíÉêåÉå=oÉÅÜåìåÖëïÉëÉåë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKP ^ÄÄáäÇìåÖ=OW== _ÉíêáÉÄäáÅÜÉë=oÉÅÜåìåÖëïÉëÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKQ ^ÄÄáäÇìåÖ=QW== lêÖ~åáë~íáçå=ÇÉê=_ìÅÜÑΩÜêìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKR ^ÄÄáäÇìåÖ=RW== g~ÜêÉë~ÄëÅÜäìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKS ^ÄÄáäÇìåÖ=SW== _ÉáëéáÉäÜ~ÑíÉ=fåîÉåí~êÖäáÉÇÉêìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKU ^ÄÄáäÇìåÖ=TW== _áä~åò=Eãáí=éçëáíáîÉã=báÖÉåâ~éáí~äFKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NO ^ÄÄáäÇìåÖ=UW== _áä~åòÖäÉáÅÜìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NO ^ÄÄáäÇìåÖ=VW== _áä~åòÖäÉáÅÜÖÉïáÅÜíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NO ^ÄÄáäÇìåÖ=NMW=_áä~åòîÉê®åÇÉêåÇÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OP ^ÄÄáäÇìåÖ=NNW=^âíáîJ=ìåÇ=m~ëëáîâçåíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OU ^ÄÄáäÇìåÖ=NOW=_áä~åò=ãáí=åÉÖ~íáîÉã=báÖÉåâ~éáí~ä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PR ^ÄÄáäÇìåÖ=NPW=bê∏ÑÑåìåÖëJ=ìåÇ=pÅÜäìëëÄáä~åòâçåíç KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PR ^ÄÄáäÇìåÖ=NQW=_ìÅÜìåÖë~Ää®ìÑÉ=îçå=bê∏ÑÑåìåÖëJ=òìê=pÅÜäìëëÄáä~åòKKKKKKKKKKKKKKKKKKKKKKKKKKKK PU ^ÄÄáäÇìåÖ=NRW=báåÑ~ÅÜÉ=aáëí~åòêÉÅÜåìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QS ^ÄÄáäÇìåÖ=NSW=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QS ^ÄÄáäÇìåÖ=NTW=bêÑçäÖëâçåíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QT ^ÄÄáäÇìåÖ=NUW=^ÄëÅÜäìëë=ÇÉë=dìsJhçåíçë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QV ^ÄÄáäÇìåÖ=NVW=^ÄëÅÜäìëë=ÇÉë=dìsJhçåíçë=ÄÉá=sÉêäìëí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RM ^ÄÄáäÇìåÖ=OMW=^ÄëÅÜäìëë=ÇÉë=dìsJhçåíçë=ÄÉá=dÉïáåå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RM ^ÄÄáäÇìåÖ=ONW=wìë~ããÉåëÉíòìåÖ=ÇÉë=dÉë~ãíÉêÑçäÖÉë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RN ^ÄÄáäÇìåÖ=OOW=wìë~ããÉåëÉíòìåÖ=ÇÉë=dÉë~ãíÉêÑçäÖÉë=áã=dìsJhçåíç KKKKKKKKKKKKKKKKKKKKKKKK RO ^ÄÄáäÇìåÖ=OPW=dìs=å~ÅÜ=rãë~íòâçëíÉåîÉêÑ~ÜêÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RS ^ÄÄáäÇìåÖ=OQW=dìs=å~ÅÜ=dÉë~ãíâçëíÉåîÉêÑ~ÜêÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RS ^ÄÄáäÇìåÖ=ORW=dÉë~ãíòìë~ããÉåÜ~åÖ=hçåíÉå~êíÉå=ìåÇ=_áä~åòKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RU ^ÄÄáäÇìåÖ=OSW=^ìÑÄ~ì=ÇÉë=fåÇìëíêáÉâçåíÉåê~ÜãÉåëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SM ^ÄÄáäÇìåÖ=OTW=^ÄëÅÜäìëëÖäáÉÇÉêìåÖëéêáåòáéKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SN ^ÄÄáäÇìåÖ=OUW=^ìÑÄ~ì=dÉãÉáåëÅÜ~ÑíëâçåíÉåê~ÜãÉå=ÇÉê=fåÇìëíêáÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SO ^ÄÄáäÇìåÖ=OTW=dÉëÉíòäáÅÜÉ=oÉÅÜåìåÖëäÉÖìåÖëîçêëÅÜêáÑíÉå=Eeo=ìåÇ=poF KKKKKKKKKKKKKKKKKKKKK SR ^ÄÄáäÇìåÖ=OUW=dÉëÉíòäáÅÜÉ=oÉÅÜåìåÖëäÉÖìåÖëîçêëÅÜêáÑíÉå=EeoF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SS ^ÄÄáäÇìåÖ=OVW=j~≈ÖÉÄäáÅÜâÉáí=ìåÇ=_áä~åò~åë®íòÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TM ^ÄÄáäÇìåÖ=PMW=_ìÅÜÑΩÜêìåÖëéÑäáÅÜí=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜíKKKKKKKKKKKKKKKKKKKKKKKKKKKK TP ^ÄÄáäÇìåÖ=PNW=tÉêíÉêÜÉääÉåÇÉ=ìåÇ=JÄÉÖêΩåÇÉåÇÉ=q~íë~ÅÜÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TV ^ÄÄáäÇìåÖ=POW=fãé~êáí®íëéêáåòáéKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK US ^ÄÄáäÇìåÖ=PPW=káÉÇÉêëíJ=ìåÇ=e∏ÅÜëíïÉêíéêáåòáé KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UT ^ÄÄáäÇìåÖ=PQW=^ääÖÉãÉáåÉ=pÅÜêáííÉ=ÇÉê=oÉÅÜåìåÖëäÉÖìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UV ^ÄÄáäÇìåÖ=PRW=sÉêäÉíòìåÖ=ëíÉìÉêêÉÅÜíäáÅÜÉê=_ìÅÜÑΩÜêìåÖëîçêëÅÜêáÑíÉåKKKKKKKKKKKKKKKKKKKKKKKK VQ ^ÄÄáäÇìåÖ=PRW=_ÉíêáÉÄëïáêíëÅÜ~ÑíäáÅÜÉ=mêçÇìâíáçåëÑ~âíçêÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VT ^ÄÄáäÇìåÖ=PSW=mêçÇìâíáçåëéêçòÉëë=ìåÇ=j®êâíÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VU ^ÄÄáäÇìåÖ=PTW=báåâ~ìÑëâ~äâìä~íáçå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VV ^ÄÄáäÇìåÖ=PUW=iáÉÑÉêÄÉÇáåÖìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMR ^ÄÄáäÇìåÖ=PVW=^êíÉå=îçå=mêÉáëå~ÅÜä®ëëÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMS ^ÄÄáäÇìåÖ=QMW=pÅÜÉã~=pâçåíç=Ebáåâ~ìÑFKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NNQ =

XVIII

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KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOV ^ÄÄáäÇìåÖ=TMW=fåîÉëíáíáçåëÇ~êäÉÜÉå=å~ÅÜ=^êí=ÇÉê=qáäÖìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPN ^ÄÄáäÇìåÖ=TNW=cáå~åòáÉêìåÖëJ=ìåÇ=léÉê~íáåÖJiÉ~ëáåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPQ ^ÄÄáäÇìåÖ=TOW=mêáî~íÉáåä~ÖÉåJ=ìåÇ=Éåíå~ÜãÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQN ^ÄÄáäÇìåÖ=TPW=mêáî~íâçåíç KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQN ^ÄÄáäÇìåÖ=TQW=rãë~íòëíÉìÉêéÑäáÅÜíáÖâÉáí=éêáî~íÉê=båíå~ÜãÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQO ^ÄÄáäÇìåÖ=TRW=mêáî~íâçåíç~ÄëÅÜäìëëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQT ^ÄÄáäÇìåÖ=TSW=bêïÉáíÉêíÉ=aáëí~åòêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQT ^ÄÄáäÇìåÖ=TTW=_ìÅÜÜ~äíÉêáëÅÜÉ=píÉìÉêÖêìééÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQV ^ÄÄáäÇìåÖ=TUW=_ìÅÜìåÖëâêÉáëä~ìÑ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORT ^ÄÄáäÇìåÖ=TVW=dêìåÇëíêìâíìê=ÇÉê=e~åÇÉäëÄáä~åò KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORU ^ÄÄáäÇìåÖ=UMW=sÉêÉáåÑ~ÅÜíÉ=báåíÉáäìåÖ=ÇÉê=dÉÖÉåëí®åÇÉ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë KKKKKK ORV ^ÄÄáäÇìåÖ=UNW=^ÄëÅÜêÉáÄìåÖëJL^ÄëÉíòìåÖëãÉíÜçÇÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSO ^ÄÄáäÇìåÖ=UOW=oÉëíÄìÅÜïÉêí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSP ^ÄÄáäÇìåÖ=UPW=iáåÉ~êÉ=^ÄëÅÜêÉáÄìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSP ^ÄÄáäÇìåÖ=UQW=aÉÖêÉëëáîÉ=^ÄëÅÜêÉáÄìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSS ^ÄÄáäÇìåÖ=URW=^ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖÉå=E^åä~ÖÉîÉêã∏ÖÉåF KKKKKKKKKKKKKKKKKKKKKK OTU ^ÄÄáäÇìåÖ=USW=píÉìÉêäáÅÜÉë=wìëÅÜêÉáÄìåÖëÖÉÄçí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUQ ^ÄÄáäÇìåÖ=UTW=^ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖÉå=Erãä~ìÑîÉêã∏ÖÉåFKKKKKKKKKKKKKKKKKKKKKK OUT ^ÄÄáäÇìåÖ=UUW=_ÉïÉêíìåÖëîÉêÉáåÑ~ÅÜìåÖëîÉêÑ~ÜêÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUU =

XIX

^ÄÄáäÇìåÖ=UVW=cçêÇÉêìåÖëâä~ëëÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVP ^ÄÄáäÇìåÖ=VMW=_ÉïÉêíìåÖ=îçå=tÉêíé~éáÉêÉå=ÇÉë=rs=Eh~éáí~äÖÉëÉääëÅÜ~ÑíÉåF KKKKKKKKKKK PMU ^ÄÄáäÇìåÖ=VNW=oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNP ^ÄÄáäÇìåÖ=VOW=oΩÅâä~ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PPN ^ÄÄáäÇìåÖ=VPW=dÉïáååîÉêïÉåÇìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PPP ^ÄÄáäÇìåÖ=VQW=^åë~íòîçêëÅÜêáÑíÉå=ÑΩê=oΩÅâëíÉääìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQO ^ÄÄáäÇìåÖ=VRW=^ìÑïÉêíìåÖÖÉÄçíÉ=ìåÇ=JîÉêÄçíÉ=ÄÉá=sÉêÄáåÇäáÅÜâÉáíÉåKKKKKKKKKKKKKKKKKKKKKK PQV = q~ÄÉääÉ=NW== sÉêÉáåÑ~ÅÜíÉ=_áä~åòKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NP q~ÄÉääÉ=OW== _ÉáëéáÉäÉ=òì=_áä~åòéçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NP q~ÄÉääÉ=PW== dìs=áå=pí~ÑÑÉäÑçêã=EdÉë~ãíâçëíÉåîÉêÑ~ÜêÉåF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NS q~ÄÉääÉ=QW== dìs=áå=qJhçåíÉåJcçêã KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NU q~ÄÉääÉ=RW== sçêJ=ìåÇ=k~ÅÜíÉáäÉ=îçå=aáëí~åòêÉÅÜåìåÖ=ìåÇ=dìsKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QS q~ÄÉääÉ=SW== bêÑçäÖëëé~äíìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RN q~ÄÉääÉ=TW== dê∏≈Éåâä~ëëÉå=ÄÉá=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SU q~ÄÉääÉ=UW== sçê~ìëëÉíòìåÖÉå=ÑΩê=ÇáÉ=^åïÉåÇìåÖ=ÇÉë=mìÄäd KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SV q~ÄÉääÉ=VW== _ÉãÉëëìåÖëÖêÉåòÉå=ÑΩê=_ìÅÜÑΩÜêìåÖëéÑäáÅÜí=å~ÅÜ=píÉìÉêêÉÅÜí KKKKKKKKKKKKKKKK TR q~ÄÉääÉ=NMW=_Éëí~åÇíÉáäÉ=ÇÉê=oÉÅÜåìåÖëäÉÖìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VO q~ÄÉääÉ=NNW=^ìÑëíÉääìåÖëJI=cÉëíëíÉääìåÖëJ=ìåÇ=lÑÑÉåäÉÖìåÖëÑêáëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VO q~ÄÉääÉ=NOW=sÉêÄìÅÜìåÖ=îÉêã∏ÖÉåëïáêâë~ãÉê=iÉáëíìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPU q~ÄÉääÉ=NPW=içÜåòìë~íòâçëíÉå=E_ÉáëéáÉäÉF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQN q~ÄÉääÉ=NQW=rãë~íòëíÉìÉêâçåíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSR q~ÄÉääÉ=NRW=^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå=ÄÉïÉÖäáÅÜÉê=p~ÅÜ~åä~ÖÉÖΩíÉê KKKKKKKKKKKKKKKKKKKKKKKK NTQ q~ÄÉääÉ=NSW=tÉêíÖêÉåòÉå=ÄÉá=^âíáîáÉêìåÖ=îçå=^åä~ÖÉÖΩíÉêåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTR q~ÄÉääÉ=NTW=kÉÄÉåâçëíÉå=ÄÉáã=dêìåÇëíΩÅâëâ~ìÑ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NUV q~ÄÉääÉ=NUW=^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå=îçå=dÉÄ®ìÇÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVN q~ÄÉääÉ=NVW=báåòÉäJ=ìåÇ=dÉãÉáåâçëíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMP q~ÄÉääÉ=OMW=_~ëÉå=ÑΩê=dÉãÉáåâçëíÉåòìëÅÜä~ÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMQ q~ÄÉääÉ=ONW=hìêëÖÉïáååJ=ìåÇ=JîÉêäìëíâçåíÉå=ÄÉáã=^âíáÉåîÉêâ~ìÑKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONS q~ÄÉääÉ=OOW=aáîáÇÉåÇÉåÉêíê~ÖëâçåíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONT q~ÄÉääÉ=OPW=_~åâîÉêÄáåÇäáÅÜâÉáíëâçåíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPR q~ÄÉääÉ=OQW=_ÉíêáÉÄäáÅÜÉ=^ìÑï~åÇëíÉìÉêå=EhçåíÉåF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORM q~ÄÉääÉ=ORW=píÉìÉêêΩÅâÉêëí~ííìåÖÉå=EhçåíÉåF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORO q~ÄÉääÉ=OSW=^ìëÖÉï®ÜäíÉ=^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉå=áã=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜí KKKKK OSO == == == == == ==

=

= = =

A. TECHNIK UND ERGEBNIS DER BUCHFÜHRUNG = In diesem Kapitel lernen Sie, wie die Buchführung in das industrielle Rechnungswesen einzuordnen ist, welcher Zweck mit ihr verfolgt und welches Ergebnis (Jahresabschluss: Bilanz, Gewinn- und Verlustrechnung, Anhang) sie liefert. Um genau zu erkennen, wie die einzelnen Komponenten des Jahresabschlusses entstehen, werden Sie in die allgemeine Buchführungstechnik eingeführt. Es werden unter anderem

die Grundzüge der doppelten Buchführung,

das Wesen verschiedener Kontenarten,

die Verbuchung von Geschäftsvorfällen,

der Kontenabschluss sowie

die buchhalterische Ermittlung des Unternehmenserfolges

vorgestellt, wobei zunächst allgemeine Kontenbezeichnungen verwendet werden. Zur Herstellung des Praxisbezuges wird dann der Industriekontenrahmen eingeführt, dessen Kontennummern in den Folgekapiteln Grundlage für die Verbuchung von Geschäftsvorfällen ist. Im Rahmen der Vorstellung dieser allgemeinen Buchführungstechnik, wird im Kapitel A aus didaktischen Gründen auf die Berücksichtigung der Umsatzsteuer verzichtet. Diese wird erst in Kapitel C eingeführt. = = = =

1.

Gliederung des betrieblichen Rechnungswesens

^ääÖÉãÉáå= ~ìëÖÉÇêΩÅâí= ÇáÉåí= Ç~ë= oÉÅÜåìåÖëïÉëÉå= ÇÉê= ò~ÜäÉåã®≈áÖÉå= bêÑ~ëëìåÖ= ìåÇ=~åëÅÜ~ìäáÅÜÉå=^ìÑÄÉêÉáíìåÖ=ÇÉë=råíÉêåÉÜãÉåëÖÉëÅÜÉÜÉåë=òìê=fåÑçêã~íáçå=ÇÉê= báÖÉåíΩãÉê=ÄòïK=dÉëÉääëÅÜ~ÑíÉêK=bêÖÉÄåáëëÉ=ÇÉê=^ìÑÄÉêÉáíìåÖ=ëáåÇ=Éíï~=rãë~íòëí~J íáëíáâÉåI=hçëíÉåÉåíïáÅâäìåÖëí~ÄÉääÉåI=ÇáÉ=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ=çÇÉê=mêÉáëJ â~äâìä~íáçåÉåK= kìê= ãáí= eáäÑÉ= ÇÉë= w~ÜäÉåã~íÉêá~äëI= ïÉäÅÜÉë= îçã= oÉÅÜåìåÖëïÉëÉå= ÄÉêÉáíÖÉëíÉääí=ïáêÇI=â∏ååÉå=ÑìåÇáÉêíÉ=båíëÅÜÉáÇìåÖÉå=ÑΩê=òìâΩåÑíáÖÉ=^âíáçåÉå=çÇÉê= fåîÉëíáíáçåÉå= ÖÉíêçÑÑÉå= ïÉêÇÉåK= ^ÄÜ®åÖáÖ= Ç~îçåI= ïÉäÅÜÉ= mÉêëçåÉåÖêìééÉå= ÇìêÅÜ= Ç~ë= ÄÉíêáÉÄäáÅÜÉ= oÉÅÜåìåÖëïÉëÉå= ãáí= fåÑçêã~íáçåÉå= îÉêëçêÖí= ïÉêÇÉåI= ìåíÉêëÅÜÉáJ ÇÉí=ã~å=òïáëÅÜÉå=ÇÉã=ëçÖK=áåíÉêåÉå=ìåÇ=ÇÉã=ÉñíÉêåÉå=oÉÅÜåìåÖëïÉëÉåK= a~ë=áåíÉêåÉ=oÉÅÜåìåÖëïÉëÉåI=ïÉäÅÜÉë=áã=oÉÖÉäÑ~ää=îçå=àÉÇÉã=råíÉêåÉÜãÉå=ÄÉJ äáÉÄáÖ=ÖÉÜ~åÇÜ~Äí=ìåÇ=ëíêìâíìêáÉêí=ïÉêÇÉå=â~åå=ìåÇ=âÉáåÉå=ÖÉëÉíòäáÅÜÉå=sçêÖ~ÄÉå= çÇÉê= _ÉëíáããìåÖÉå= ìåíÉêäáÉÖíI= ëçää= åìê= ÇÉå= råíÉêåÉÜãÉê= áåÑçêãáÉêÉåK= bë= ìãÑ~ëëí= ÇáÉ= ëçÖK= hçëíÉåJ= ìåÇ= iÉáëíìåÖëêÉÅÜåìåÖI= pí~íáëíáâ= EsÉêÖäÉáÅÜëêÉÅÜåìåÖF= ìåÇ= mä~J åìåÖ= EsçêëÅÜ~ìêÉÅÜåìåÖFK= aáÉ= ÖÉå~ìÉå= ^ìÑÖ~ÄÉå= ÇáÉëÉê= ÉáåòÉäåÉå= qÉáäÄÉêÉáÅÜÉ= ëáåÇ=áå=å~ÅÜÑçäÖÉåÇÉê=^ÄÄáäÇìåÖ=å®ÜÉê=Ç~êÖÉëíÉääíK= = == =

hçëíÉåJ=ìåÇ=iÉáëíìåÖëêÉÅÜåìåÖ=

=

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^ìÑòÉáÖÉå=ÇÉê=áã=råíÉêåÉÜãÉå=~åÑ~ääÉåÇÉå=hçëíÉå=EhçëíÉå~êíÉåêÉÅÜåìåÖF= wìçêÇåìåÖ=ÇÉê=~åÑ~ääÉåÇÉå=hçëíÉå=~ìÑ=ÇáÉ=îÉêìêë~ÅÜÉåÇÉå=píÉääÉå= EhçëíÉåëíÉääÉåêÉÅÜåìåÖF= sÉêíÉáäìåÖ=ÇÉê=hçëíÉå=~ìÑ=ÇáÉ=ÉåíëéêÉÅÜÉåÇÉå=bêòÉìÖåáëëÉ=EhçëíÉåíê®ÖÉêêÉÅÜJ åìåÖF= h~äâìä~íáçå=ÇÉê=sÉêâ~ìÑëéêÉáëÉ=ÑΩê=ÄÉíêáÉÄäáÅÜÉ=iÉáëíìåÖÉå=

pí~íáëíáâ=

^ìÑÄÉêÉáíìåÖ=ìåÇ=^ìëïÉêíìåÖ=ÇÉë=w~ÜäÉåã~íÉêá~äë=ÇÉê=_ìÅÜÑΩÜêìåÖ=ìåÇ=ÇÉê= hçëíÉåJ=ìåÇ=iÉáëíìåÖëêÉÅÜåìåÖ=òìê=_áäÇìåÖ=îçå=ÄÉíêáÉÄäáÅÜÉå=hÉååòáÑÑÉêå= sÉêÖäÉáÅÜ=ÇÉê=~ìÑÄÉêÉáíÉíÉå=a~íÉå=ãáí=ÑêΩÜÉêÉå=wÉáí~ÄëÅÜåáííÉå=çÇÉê=ãáí=råíÉêJ åÉÜãÉå=ÇÉê=ÖäÉáÅÜÉå=_ê~åÅÜÉ=E_ÉåÅÜã~êâáåÖF= dêìåÇä~ÖÉ= ÑΩê= ÇáÉ= §ÄÉêï~ÅÜìåÖ= ÇÉë= _ÉíêáÉÄëÖÉëÅÜÉÜÉåë= ìåÇ= ÑΩê= ìåíÉêåÉÜãÉêJ áëÅÜÉ=båíëÅÜÉáÇìåÖÉå=

= mä~åìåÖ=

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báåëÅÜ®íòìåÖ=ÇÉê=òìâΩåÑíáÖÉå=båíïáÅâäìåÖ=~ìÑÖêìåÇ=ÇÉê=a~íÉå=~ìë=_ìÅÜÑΩÜêìåÖI= hçëíÉåJ=ìåÇ=iÉáëíìåÖëêÉÅÜåìåÖ=ìåÇ=pí~íáëíáâ= sçê~ìëêÉÅÜåìåÖ=Erãë~íòJ=ìåÇ=hçëíÉåÉåíïáÅâäìåÖI=^Äë~íòã®êâíÉF= båíëÅÜÉáÇìåÖëÑáåÇìåÖ=EfåîÉëíáíáçåÉåI=ûåÇÉêìåÖÉå=áã=cÉêíáÖìåÖëJ=ìåÇ= pçêíáãÉåíëéêçÖê~ããF=

^ÄÄáäÇìåÖ=NW=qÉáäÄÉêÉáÅÜÉ=ÇÉë=áåíÉêåÉå=oÉÅÜåìåÖëïÉëÉåë= =

4

A. Technik und Ergebnis der Buchführung

a~ë= ~ìÅÜ= ~äë= cáå~åòÄìÅÜÜ~äíìåÖ= EçÇÉê= dÉëÅÜ®ÑíëÄìÅÜÑΩÜêìåÖF= ÄÉòÉáÅÜåÉíÉ= ÉñJ íÉêåÉ= oÉÅÜåìåÖëïÉëÉå= áëí= ÇÉê= ïáÅÜíáÖëíÉ= qÉáä= ÇÉë= ÄÉíêáÉÄäáÅÜÉå= oÉÅÜåìåÖëïÉJ ëÉåëK= bë= áëí= dêìåÇä~ÖÉ= ÑΩê=~ääÉ= _ÉêÉáÅÜÉ= ÇÉë= áåíÉêåÉå=oÉÅÜåìåÖëïÉëÉåë= ìåÇ= ÇáÉåí= ÇÉê= fåÑçêã~íáçå= EoÉÅÜÉåëÅÜ~ÑíëäÉÖìåÖF= îçå= ìåíÉêåÉÜãÉåëÑêÉãÇÉå= mÉêëçåÉåI= mÉêJ ëçåÉåÖêìééÉå=ìåÇ=fåëíáíìíáçåÉåK=a~òì=ÖÉÜ∏êÉå=òK_K=Ç~ë=cáå~åò~ãí=çÇÉê=^âíáçå®êÉK== aáÉ=cáå~åòÄìÅÜÜ~äíìåÖ=Ü~í=ÇáÉ=^ìÑÖ~ÄÉI=áååÉêÜ~äÄ=ÉáåÉë=ÄÉëíáããíÉå=wÉáíê~ìãë=~åJ Ü~åÇ= îçå= _ÉäÉÖÉå= ëóëíÉã~íáëÅÜ= ìåÇ=äΩÅâÉåäçë= ~ääÉ= ïáêíëÅÜ~ÑíäáÅÜ= êÉäÉî~åíÉå= bêÉáÖJ åáëëÉ= ÇÉë= råíÉêåÉÜãÉåë= ~ìÑòìòÉáÅÜåÉåK= aáÉ= ïáêíëÅÜ~ÑíäáÅÜ= êÉäÉî~åíÉå= bêÉáÖåáëëÉ= ëáåÇ=Ç~ÄÉá=ÇáÉ=ÑΩê=ÇÉå=dÉëÅÜ®ÑíëÄÉíêáÉÄ=ÖÉï∏ÜåäáÅÜÉå=ìåÇ=~ìÅÜ=ÇáÉ=åáÅÜí=ÖÉï∏ÜåJ äáÅÜÉå= sçêÖ®åÖÉK= wì= ÇÉå= ÖÉï∏ÜåäáÅÜÉå= sçêÖ®åÖÉå= ò®ÜäÉå= Éíï~= ÇáÉ= _ÉëÅÜ~ÑÑìåÖ= EòK_K= _ÉëÅÜ~ÑÑìåÖ= îçå= j~íÉêá~äI= j~ëÅÜáåÉåI= ÑäΩëëáÖÉ= jáííÉäFI= ÇÉê= cÉêíáÖìåÖëéêçòÉëë= EòK_K= j~íÉêá~äîÉêÄê~ìÅÜI= ä~ìÑÉåÇÉ= _ÉíêáÉÄëâçëíÉå= ÑΩê= j~ëÅÜáåÉåI= içÜåJ= ìåÇ= dÉJ Ü~äíëò~ÜäìåÖF= ìåÇ= ÇÉê= ^Äë~íò= EòK_K= sÉêâ~ìÑ= îçå= bêòÉìÖåáëëÉåI= sÉêíêáÉÄëâçëíÉåFK= káÅÜí=ÖÉï∏ÜåäáÅÜÉ=E~ì≈ÉêÖÉï∏ÜåäáÅÜÉF=sçêÖ®åÖÉ=ëáåÇ=ÜáåÖÉÖÉå=òK_K=péÉâìä~íáçåëJ ÖÉïáååÉ= ~ìë= tÉêíé~éáÉêÖÉëÅÜ®ÑíÉåI= píÉìÉêëíê~ÑÉå= ïÉÖÉå= píÉìÉêÜáåíÉêòáÉÜìåÖ= çÇÉê= ÇáÉ=sÉêåáÅÜíìåÖ=îçå=p~ÅÜ~åä~ÖÉå=ÇìêÅÜ=òK_K=cÉìÉêI=t~ëëÉêI=aáÉÄëí~ÜäK==== aáÉ= ÅÜêçåçäçÖáëÅÜÉ= açâìãÉåí~íáçå= ÇáÉëÉê= sçêÖ®åÖÉ= ÉêÑçäÖí= áã= ëç= ÖÉå~ååíÉå= dêìåÇÄìÅÜK= aáÉ= ë~ÅÜäáÅÜÉ= däáÉÇÉêìåÖ= ÇÉê= a~íÉå= ÇÉë= dêìåÇÄìÅÜë= ÜáåÖÉÖÉå= ïáêÇ=áã=e~ìéíÄìÅÜ=îçêÖÉåçããÉåK== k~ÅÜ= ~ì≈Éå= Üáå= ïáêÇ= ΩÄÉê= ÇáÉ= _áä~åò= ìåÇ= ÇáÉ= dÉïáååJ= ìåÇ= sÉêäìëíêÉÅÜåìåÖ= Éáå= _áäÇ= ÇÉë= råíÉêåÉÜãÉåë= Ç~êÖÉëíÉääíK= _Éá= ÇÉê= _áä~åò= Ü~åÇÉäí= Éë= ëáÅÜ= ìã= ÉáåÉ= ΩÄÉêJ ëáÅÜíäáÅÜÉ= dÉÖÉåΩÄÉêëíÉääìåÖ= ÇÉë= sÉêã∏ÖÉåë= ìåÇ= ÇÉê= pÅÜìäÇÉå= ÉáåÉê= råíÉêåÉÜJ ãìåÖK= aáÉ= dÉïáååJ= ìåÇ= sÉêäìëíêÉÅÜåìåÖ= òÉáÖí= ~åÜ~åÇ= ÇÉë= sÉêÖäÉáÅÜë= îçå= ^ìÑJ ïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉå=ÇÉå=bêÑçäÖ=ÉáåÉê=^ÄêÉÅÜåìåÖëéÉêáçÇÉ=~ìÑK= = =

_ÉíêáÉÄäáÅÜÉë=oÉÅÜåìåÖëïÉëÉå=

= = = = =

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=

pí~íáëíáâ=

=

mä~åìåÖ=

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áåíÉêåÉë=oÉÅÜåìåÖëïÉëÉå=

cáå~åòÄìÅÜÜ~äíìåÖ= EdêìåÇJ=ìåÇ=e~ìéíÄìÅÜF=

dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ= _áä~åò=

=

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=

2.

Organisation und Ergebnis der Finanzbuchhaltung

=

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A. Technik und Ergebnis der Buchführung =

2.2 Ergebnis 2.2.1

Grundlegendes

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^ÄÄáäÇìåÖ=QW=g~ÜêÉë~ÄëÅÜäìëë= få=ÇáÉëÉã=wìë~ããÉåÜ~åÖ=áëí=òì=Éêï®ÜåÉåI=Ç~ëë=òïáëÅÜÉå=ÉáåÉã=Ü~åÇÉäëêÉÅÜíäáJ ÅÜÉå=Eed_=~äë=dêìåÇä~ÖÉF=ìåÇ=ÉáåÉã=ëíÉìÉêêÉÅÜíäáÅÜÉå=Eed_I=^l=ìåÇ=bpíd=~äë= dêìåÇä~ÖÉåF= g~ÜêÉë~ÄëÅÜäìëë= òì= ìåíÉêëÅÜÉáÇÉå= áëíK= ^ìÑ= cÉáåÜÉáíÉå= ÇáÉëÄÉòΩÖäáÅÜ= ïáêÇ=îçê=~ääÉã=áå=h~éáíÉä=_=ìåÇ=a=å®ÜÉê=ÉáåÖÉÖ~åÖÉåK== kÉÄÉå= ÇÉã= g~ÜêÉë~ÄëÅÜäìëë= ïáêÇ= ÄÉá= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= òìë®íòäáÅÜ= ~Ä= ÉáåÉê= ÄÉJ ëíáããíÉå=råíÉêåÉÜãÉåëÖê∏≈É=~ìÅÜ=ÉáåÉå=i~ÖÉÄÉêáÅÜí=ÉêëíÉääíK=aÉê=i~ÖÉÄÉêáÅÜí=áëí= àÉÇçÅÜ=åáÅÜí=qÉáä=ÇÉë=g~ÜêÉë~ÄëÅÜäìëëÉëK= = g~ÜêÉë~ÄëÅÜäìëë~ÇêÉëë~íÉå=ìåÇ=ÇÉêÉå=wáÉäâçåÑäáâíÉ= s= = =

^ääÖÉãÉáå=ÉêÑΩääí=ÇÉê=g~ÜêÉë~ÄëÅÜäìëë=ÑçäÖÉåÇÉ=cìåâíáçåÉåW= açâìãÉåí~íáçåëÑìåâíáçåW= aìêÅÜ= p~ããäìåÖ= ìåÇ= ^ìÑÄÉêÉáíìåÖ= îçå= j~íÉêá~äI= ëóëíÉã~íáëÅÜÉ= ^ìÑòÉáÅÜåìåÖI= òìÖêáÑÑëÄÉêÉáíÉ= ^êÅÜáîáÉêìåÖ= ìåÇ= ^ìÑòÉáÅÜåìåÖ= ë®ãíäáÅÜÉê=dÉëÅÜ®ÑíëîçêÑ®ääÉ=E¬=OPU=f=pK=P=ed_W=dÉëÅÜ®ÑíëîçêÑ®ääÉ=ãΩëëÉå=ëáÅÜ= áå=áÜêÉê=båíëíÉÜìåÖ=ìåÇ=^ÄïáÅâäìåÖ=îÉêÑçäÖÉå=ä~ëëÉåF=ïáêÇ=ÉáåÉ=k~ÅÜéêΩÑÄ~êJ âÉáí= áã= eáåÄäáÅâ= ~ìÑ= í~íë®ÅÜäáÅÜÉ= çÇÉê= îÉêãÉáåíäáÅÜÉ= mÑäáÅÜíîÉêäÉíòìåÖÉå= ÇÉë= _áä~åòÉêëíÉääÉêë=ÖÉï®ÜêäÉáëíÉíK= fåÑçêã~íáçåëÑìåâíáçåW=dÉã®≈=¬=OPU=f=pK=O=ed_=ãìëë=_ìÅÜÑΩÜêìåÖ=ìåÇ=Ç~ãáí= ~ìÅÜ= ÇÉê= g~ÜêÉë~ÄëÅÜäìëë= ëç= ÄÉëÅÜ~ÑÑÉå= ëÉáåI= Ç~ëë= ëáÅÜ= Éáå= ë~ÅÜîÉêëí®åÇáÖÉê= aêáííÉê= àÉÇÉêòÉáí= Éáå= _áäÇ= ΩÄÉê= ÇáÉ= ïáêíëÅÜ~ÑíäáÅÜÉ= i~ÖÉ= ìåÇ= båíïáÅâäìåÖ= ÇÉë= råíÉêåÉÜãÉåë=ã~ÅÜÉå=â~ååK=_Éá=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=áëí=Ç~ÄÉá=ÄÉëçåÇÉêë=ÇáÉ= sÉêã∏ÖÉåëJI=cáå~åòJ=ìåÇ=bêíê~Öëä~ÖÉ=E¬=OPU=ff=ed_F=îçå=fåíÉêÉëëÉK= aáÉ=sÉêã∏ÖÉåëä~ÖÉ=ÖáÄí=^ìÑëÅÜäìëë=Ç~êΩÄÉêI=ïáÉ=îáÉä=sÉêã∏ÖÉå=òìê=pÅÜìäÇÉåJ ÇÉÅâìåÖ= îçêÜ~åÇÉå= áëíK= dÉê~ÇÉ= ÜáÉêÄÉá= áëí= ÇáÉ= _áä~åò= EîÖäK= ^= OKOKPF= îçå= ÄÉJ ëçåÇÉêÉê= _ÉÇÉìíìåÖK= páÉ= òÉáÖí= ÇáÉ= ÉáåòÉäåÉå= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= EòK_K= =

2. Organisation und Ergebnis der Finanzbuchhaltung

7

dêìåÇëíΩÅâÉI=dÉÄ®ìÇÉI=j~ëÅÜáåÉåI=c~ÜêòÉìÖÉI=sçêê®íÉI=_~åâÖìíÜ~ÄÉåI=ìëïKF= ìåÇ= pÅÜìäÇÉå= EòK_K= a~êäÉÜÉåI= iáÉÑÉê~åíÉåîÉêÄáåÇäáÅÜâÉáíÉåI= ìëïKF= òì= ÉáåÉã= ÖÉïáëëÉå= wÉáíéìåâí= E_áä~åòëíáÅÜí~Ö= Z= áK= ÇK= oK= båÇÉ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉëF= ~ìÑK= sÉêÑΩÖí= Éáå= råíÉêåÉÜãÉå= ~äëç= ÄÉáëéáÉäëïÉáëÉ= ΩÄÉê= ÉáåÉå= ÜçÜÉå= pÅÜìäJ ÇÉåëí~åÇ=ìåÇ=Éáå=ÖÉêáåÖÉë=sÉêã∏ÖÉåI=áëí=ëÉáåÉ=hêÉÇáíïΩêÇáÖâÉáí=ÖÉêáåÖK= _Éá= ÇÉê= _Éíê~ÅÜíìåÖ= ÇÉê= cáå~åòä~ÖÉ= ÄÉÑ~ëëí= ã~å= ëáÅÜ= Ü~ìéíë®ÅÜäáÅÜ= ãáí= ÇÉã= dê~Ç=ÇÉê=iáèìáÇáÉêÄ~êâÉáí=îçå=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉåK=pç=ëáåÇ=ÄÉáëéáÉäëïÉáJ ëÉ=cçêÇÉêìåÖÉå=ãáí=ÉáåÉê=oÉëíä~ìÑòÉáí=îçå=ãÉÜê=~äë=ÉáåÉã=g~Üê=E¬=OSU=fs=ed_F= ìåÇ=sÉêÄáåÇäáÅÜâÉáíÉå=ãáí=ÉáåÉê=oÉëíä~ìÑòÉáí=îçå=ïÉåáÖÉê=~äë=ÉáåÉã=g~Üê=E¬=OSU= s=ed_F=ÖÉëçåÇÉêí=~ìëòìïÉáëÉåK= aáÉ=bêíê~Öëä~ÖÉ=ÖáÄí=ÄÉáëéáÉäëïÉáëÉ=^ìÑëÅÜäìëë=ΩÄÉê=ÇáÉ=sÉêòáåëìåÖ=ÇÉë=áåîÉëJ íáÉêíÉå=h~éáí~äë=EZ=dÉïáååFK=j~å=ëÅÜÉåâí=ÜáÉê=Ç~ÜÉê=ÇÉê=dÉïáååJ=ìåÇ=sÉêäìëíJ êÉÅÜåìåÖ= EdìsF= ÄÉëçåÇÉêÉ= ^ìÑãÉêâë~ãâÉáíK= rã= ÇáÉë= òì= Éêâä®êÉå= ãìëë= òìJ å®ÅÜëí= Éíï~ë= ~ìëÖÉÜçäí= ïÉêÇÉåK= aáÉ= aáÑÑÉêÉåò= ~ìë= sÉêã∏ÖÉå= ìåÇ= pÅÜìäÇÉå= ÄÉòÉáÅÜåÉí= ã~å= ~äë= oÉáåîÉêã∏ÖÉå= çÇÉê= báÖÉåâ~éáí~äK= aáÉ= sÉê®åÇÉêìåÖ= ÇÉë= báÖÉåâ~éáí~äë= áååÉêÜ~äÄ= ÉáåÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ïáêÇ= áå= ÇÉê= dÉïáååJ= ìåÇ= sÉêJ äìëíêÉÅÜåìåÖ= Ç~êÖÉëíÉääíK= báåÉ= éçëáíáîÉ= sÉê®åÇÉêìåÖ= ÄòïK= ÉáåÉ= wìå~ÜãÉ= ÇÉë= báÖÉåâ~éáí~äë= ÄÉòÉáÅÜåÉí= ã~å= ~äë= dÉïáååI= ÉáåÉ= åÉÖ~íáîÉ= sÉê®åÇÉêìåÖ= ÄòïK= ^Äå~ÜãÉ= ~äë= sÉêäìëíK= báå= råíÉêåÉÜãÉåI= ïÉäÅÜÉë= ~äëç= ÄÉáëéáÉäëïÉáëÉ= ΩÄÉê= ãÉÜêÉêÉ=dÉëÅÜ®Ñíëà~ÜêÉ=ÜáåïÉÖ=ëíÉíë=åìê=dÉïáååÉ=ÉêòáÉäí=Ü~íI=îÉêÑΩÖí=ΩÄÉê=ÉáJ åÉ=ëÉÜê=éçëáíáîÉ=bêíê~Öëä~ÖÉ=ìåÇ=ëç=~ìÅÜ=ΩÄÉê=ÉáåÉ=ÜçÜÉ=hêÉÇáíïΩêÇáÖâÉáíK= ^ìëëÅÜΩííìåÖëÄÉãÉëëìåÖëÑìåâíáçåW= dêìåÇä~ÖÉ= ÑΩê= ÇáÉ=^ìëëÅÜΩííìåÖ= ÇÉê= aáîáJ ÇÉåÇÉ= ~å= ^âíáçå®êÉ= áëí= ÇÉê= g~ÜêÉë~ÄëÅÜäìëë= å~ÅÜ=e~åÇÉäëêÉÅÜíK= bê= áëí= ëçïçÜä= _~ëáë= ÑΩê= ÇáÉ= bêÑçäÖëÉêãáííäìåÖ= E_ÉëíáããìåÖ= ÇÉê= _ÉïÉêíìåÖëçÄÉêÖêÉåòÉå= ÑΩê= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= ìåÇ= _ÉïÉêíìåÖëìåíÉêÖêÉåòÉå= ÑΩê= pÅÜìäÇÉåX= íÜÉã~íáJ ëáÉêí= áå= h~éáíÉä= aF= ~äë= ~ìÅÜ= ÇáÉ= bêÑçäÖëîÉêïÉåÇìåÖ= Ee∏ÅÜëí~ìëëÅÜΩííìåÖI= oΩÅâä~ÖÉåÄáäÇìåÖX=îÖäK=ÉÄÉåÑ~ääë=h~éáíÉä=aFK== píÉìÉêÄÉãÉëëìåÖëÖêìåÇä~ÖÉW= aÉê= g~ÜêÉë~ÄëÅÜäìëë= å~ÅÜ= píÉìÉêêÉÅÜí= áëí= ÇáÉ= dêìåÇä~ÖÉ=ÑΩê=ÇáÉ=bêãáííäìåÖ=ÇÉê=bêíê~ÖëëíÉìÉêåK= dä®ìÄáÖÉêëÅÜìíòW= aáÉ= Ü~åÇÉäëêÉÅÜíäáÅÜÉå= sçêëÅÜêáÑíÉå= îÉêÑçäÖÉå= ~äë= oÉÅÜJ åìåÖëäÉÖìåÖëòïÉÅâ=îçêê~åÖáÖ=ÇÉå=dä®ìÄáÖÉêëÅÜìíòK=aÉê=h~ìÑã~åå=Ç~êÑ=ëÉáåÉ= sÉêã∏ÖÉåëJ=ìåÇ=bêíê~Öëä~ÖÉ=åáÅÜí=ÖΩåëíáÖÉê=Ç~êëíÉääÉå=~äë=ëáÉ=ïáêâäáÅÜ=áëíK=

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2.2.2

Inventur und Inventar

2.2.2.1

Inventar

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2. Organisation und Ergebnis der Finanzbuchhaltung

9

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10

A. Technik und Ergebnis der Buchführung

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Inventur

rã=~ääÉ=å∏íáÖÉå=a~íÉå=òìê=^ìÑëíÉääìåÖ=ÉáåÉë=fåîÉåí~êë=EìåÇ=ÇÉê=sÉêòÉáÅÜåáëëÉF=òì= ÉêÜ~äíÉåI= ëáåÇ= ~ääÉ= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= ìåÇ= pÅÜìäÇÉå= áã= báåòÉäåÉå= ~ìÑòìåÉÜJ ãÉåK= aáÉëÉ= q®íáÖâÉáí= ÄÉòÉáÅÜåÉí= ã~å= ~äë= fåîÉåíìêK= bë= ëáåÇ= Ç~ÄÉá= ÑçäÖÉåÇÉ= _ÉJ ëí~åÇë~ìÑå~ÜãÉ~êíÉå=òì=ìåíÉêëÅÜÉáÇÉåW= =

2. Organisation und Ergebnis der Finanzbuchhaltung

11

báåÉ= â∏êéÉêäáÅÜÉ= _Éëí~åÇë~ìÑå~ÜãÉ= ÖÉëÅÜáÉÜí= ÄÉá= ã~íÉêáÉääÉå= dÉÖÉåëí®åJ ÇÉåI= ïáÉ= Éíï~= j~ëÅÜáåÉå= çÇÉê= oçÜëíçÑÑÉå= ÇìêÅÜ= jÉëëÉåI= táÉÖÉå= çÇÉê= w®ÜJ äÉåK= páÉ= â~åå= ~äë= sçääJ= E^ìÑå~ÜãÉ= ~ääÉê= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉF= çÇÉê= ~äë= píáÅÜéêçÄÉåáåîÉåíìê= EqÉáäÉêÜÉÄìåÖ= ìåÇ= eçÅÜêÉÅÜåìåÖ= ~ìÑ= ÇáÉ= àÉïÉáäáÖÉ= dêìåÇÖÉë~ãíÜÉáí=å~ÅÜ=¬=OQN=f=ed_F=ÇìêÅÜÖÉÑΩÜêí=ïÉêÇÉåK=_Éá=dΩíÉêå=ÖÉêáåJ ÖÉå= tÉêíÉëI= ÇáÉ= ëáÅÜ= åìê= ëÅÜïÉê= ~ìÑåÉÜãÉå= ä~ëëÉå= EpÅÜΩííÖΩíÉêI= òK_K= p~åÇFI= ëáåÇ=~ìÅÜ=pÅÜ®íòìåÖÉå=òìä®ëëáÖK=

báåÉ= ÄìÅÜã®≈áÖÉ= _Éëí~åÇë~ìÑå~ÜãÉ= E_ìÅÜJ= çÇÉê= _ÉäÉÖáåîÉåíìêF= áëí= ÄÉá= áãã~íÉêáÉääÉå= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉå= EòK_K= m~íÉåíÉFI= _~åâÖìíÜ~ÄÉåI= cçêÇÉJ êìåÖÉå= ìåÇ= pÅÜìäÇÉå= ÇìêÅÜ= _ìÅÜÑΩÜêìåÖëìåíÉêä~ÖÉåI= _ÉäÉÖÉ= ìåÇ= ^ìÑòÉáÅÜJ åìåÖÉå= EòK_K= oÉÅÜåìåÖÉåI= sÉêíê®ÖÉI= rêâìåÇÉåI= m~íÉåíÇçâìãÉåíÉF= ã∏ÖäáÅÜK= rã= ÇáÉ= _ÉïÉáëâê~Ñí= ÇÉê= _ÉäÉÖáåîÉåíìê= òì= ÉêÜ∏ÜÉåI= ïÉêÇÉå= Ü®ìÑáÖ= ÇáÉ= dÉJ ëÅÜ®Ñíëé~êíåÉê=EòK_K=_~åâF=~åÖÉëÅÜêáÉÄÉå=ìã=p~äÇÉåÄÉëí®íáÖìåÖÉå=ÉáåòìÜçäÉåK= _Éá= p~ÅÜ~åä~ÖÉîÉêã∏ÖÉå= áëí= ïÉÖÉå= ÇÉê= áKÇKoK= ÖìíÉå= §ÄÉêëÅÜ~ìÄ~êâÉáí= ÉáåÉ= à®ÜêäáÅÜÉ= â∏êéÉêäáÅÜÉ= bêÑ~ëëìåÖ= åáÅÜí= ÉêÑçêÇÉêäáÅÜI= ïÉåå= ÇÉê= _Éëí~åÇ= ~ã= _áJ ä~åòëíáÅÜí~Ö==~ìÑÖêìåÇ=ä~ìÑÉåÇÉê=_ÉêΩÅâëáÅÜíáÖìåÖ=~ääÉê=wìJ=ìåÇ=^ÄÖ®åÖÉ=ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ìåÇ= ÉáåÉê= tÉêíÑçêíëÅÜêÉáÄìåÖ= EwìJ= ìåÇ= ^ÄëÅÜêÉáÄìåÖÉåF= ~ìë= ÉáåÉã= ëçÖK= ä~ìÑÉåÇÉå= _Éëí~åÇëîÉêòÉáÅÜåáë= EfåÜ~äíW= ÖÉå~ìÉ= _ÉòÉáÅÜåìåÖ= ÇÉë= dÉÖÉåëí~åÇÉëI=q~Ö=ÇÉê=_ÉëÅÜ~ÑÑìåÖLeÉêëíÉääìåÖI=e∏ÜÉ=ÇÉê=^åëÅÜ~ÑÑìåÖëJ=ìåÇ= eÉêëíÉääìåÖëâçëíÉåI=tÉêí=~ã=_áä~åòëíáÅÜí~ÖI=q~Ö=ÇÉë=^ÄÖ~åÖëF=ÉêãáííÉäÄ~ê=áëíK= báå= ëçäÅÜÉë= sÉêòÉáÅÜåáë= ïáêÇ= ëíÉìÉêêÉÅÜíäáÅÜ= äÉÇáÖäáÅÜ= ÑΩê= ÄÉïÉÖäáÅÜÉ= ^åä~ÖÉJ ÖΩíÉê=îÉêä~åÖí=Eo=RKQ=f=bpíoFK=råÄÉïÉÖäáÅÜÉ=^åä~ÖÉÖΩíÉê=â∏ååÉå=~åÜ~åÇ=îçå= ^åä~ÖÉåâçåíÉåI=^åä~ÖÉâ~êíÉáÉå=ìåÇ=dêìåÇÄìÅÜ~ìëòΩÖÉå=ÉêÑ~ëëí=ïÉêÇÉåK=

aìêÅÜ=ÇáÉ=fåîÉåíìê=ÄòïK=Ç~ë=fåîÉåí~ê=ä~ëëÉå=ëáÅÜ=ÄÉáëéáÉäëïÉáëÉ=pÅÜïìåÇI=sÉêÇÉêJ ÄÉå= çÇÉê= aáÉÄëí~Üä= îçå= ÖÉä~ÖÉêíÉå= oçÜëíçÑÑJI= bêòÉìåÖáëJ= çÇÉê= t~êÉåîçêê®íÉå= ìåÇ= _áä~åòÑ®äëÅÜìåÖÉå= ÇìêÅÜ= Ç~ë= j~å~ÖÉãÉåí= ÄòïK= Ç~ë= _ÉíêáÉÄëéÉêëçå~ä= ~ìÑÇÉÅâÉå= ìåÇ=å~ÅÜïÉáëÉåK=fåîÉåíìê=ìåÇ=fåîÉåí~ê=ÉêÑΩääÉå=ÇÉãå~ÅÜ=ÉáåÉ=pÅÜìíòÑìåâíáçå=ÑΩê= dä®ìÄáÖÉê=ìåÇ=dÉëÉääëÅÜ~ÑíÉêK=tÉáÅÜÉå=ÇáÉ=í~íë®ÅÜäáÅÜÉå=fåîÉåíìêÄÉëí®åÇÉ=îçå=ÇÉå= áå= ÇÉå= _ΩÅÜÉêå= îÉêòÉáÅÜåÉíÉå= ~ÄI= ëç= ëáåÇ= ÇÉãÉåëéêÉÅÜÉåÇ= hçêêÉâíìêÉå= îçêòìJ åÉÜãÉå=Ełj~≈ÖÉÄäáÅÜâÉáí=ÇÉë=fåîÉåí~êë=ÑΩê=ÇÉå=g~ÜêÉë~ÄëÅÜäìëë FK= = = =

2.2.3

s=

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2.2.3.1

Grundlegendes

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12

A. Technik und Ergebnis der Buchführung

íÉêåÉ=h~éáí~äÖÉÄÉêW=cêÉãÇâ~éáí~äI=råíÉêåÉÜãÉêW=báÖÉåâ~éáí~äF=ÇáÉ=ìåíÉêåÉÜãÉêáëÅÜÉ= q®íáÖâÉáí= Éêã∏ÖäáÅÜÉåK= aáÉ= ^âíáîëÉáíÉ= òÉáÖí= ~äëç= ÇáÉ= jáííÉäîÉêïÉåÇìåÖI= ÇáÉ= m~ëëáîJ ëÉáíÉ=ÇáÉ=jáííÉäÜÉêâìåÑíK= =

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2. Organisation und Ergebnis der Finanzbuchhaltung

13

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14

A. Technik und Ergebnis der Buchführung

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2.2.3.2

Gesetzliche Gliederungsvorschriften

cΩê= ÇáÉ= píÉìÉêÄáä~åò= îçå= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= ÖáÄí= Éë= âÉáåÉ= däáÉÇÉêìåÖëîçêJ ëÅÜêáÑíÉåK= få= ÇÉê= mê~ñáë= ïáêÇ= àÉÇçÅÜ= áKÇKoK= ÇáÉ= däáÉÇÉêìåÖ= ÇÉê= e~åÇÉäëÄáä~åò=ΩÄÉêJ íê~ÖÉåK= dêç≈Éå= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= E¬= OST= ff= ed_F= áëí= ÉáåÉ= jáåÇÉëíÖäáÉÇÉêìåÖ= ÑΩê= ÇáÉ= e~åÇÉäëÄáä~åò= Eå~ÅÜ= ¬= OSS= ff= ìåÇ= fff= ed_F= îÉêÄáåÇäáÅÜ= îçêÖÉëÅÜêáÉÄÉåK= ^ìÅÜ= ÇáÉ= oÉáÜÉåÑçäÖÉ=ÇÉê=mçëáíáçåÉå=ãìëë=ÉáåÖÉÜ~äíÉå=ïÉêÇÉå=E¬=OSS=f=pK=O=ed_FK=däÉáÅÜÉë= Öáäí= ÑΩê= báåòÉäìåíÉêåÉÜãÉå= ìåÇ= mÉêëçåÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑíÉåI= ÇáÉ= ìåíÉê= Ç~ë= mìÄäd=Ñ~ääÉå=E¬=R=f=mìÄädFK=^ìÑ=~ääÖÉãÉáåÉ=däáÉÇÉêìåÖëÖêìåÇë®íòÉ=E¬=OSR=ed_F=ìåÇ= =

2. Organisation und Ergebnis der Finanzbuchhaltung

15

bêïÉáíÉêìåÖÉå= ÇÉê= jáåÇÉëíÖäáÉÇÉêìåÖ= EòK_K= ¬¬= OSU= ffI= fsI= sX= OSVX= OTO= fX= OTQ= ed_F= ïáêÇ=ÜáÉê=åáÅÜí=å®ÜÉê=ÉáåÖÉÖ~åÖÉåK= _Éá= âäÉáåÉå= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= E¬= OST= f= ed_F= êÉáÅÜí= Éë= ~ìëI= ÉáåÉ= e~åÇÉäëÄáä~åò= ~ìÑòìëíÉääÉå=ìåÇ=òì=îÉê∏ÑÑÉåíäáÅÜÉåI=ÇáÉ=åìê=ÇáÉ=áå=¬=OSS=ff=ìåÇ=fff=ed_=ãáí=_ìÅÜJ ëí~ÄÉå=ìåÇ=ê∏ãáëÅÜÉå=w~ÜäÉå=ÄÉòÉáÅÜåÉíÉå=mçëíÉå=ÉåíÜ®äí=E¬=OSS=f=pK=P=ed_FK=aáÉ= ~ääÖÉãÉáåÉå= däáÉÇÉêìåÖëÖêìåÇë®íòÉ= ÇÉë= ¬= OSR= ed_= ìåÇ= bêïÉáíÉêìåÖÉå= ÇÉê= jáåJ ÇÉëÖäáÉÇÉêìåÖ= â∏ååÉå= ~ÄÉê= ÉáåÉ= ïÉáíÉêÉ= råíÉêÖäáÉÇÉêìåÖ= ÉêÑçêÇÉêäáÅÜ= ã~ÅÜÉåK= ^ìÅÜ=Öêç≈É=ìåÇ=ãáííÉäÖêç≈É=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=â∏ååÉå=ÖÉãK=¬=OSR=sff=ed_=ÇáÉJ ëÉ= îÉêâΩêòíÉ= a~êëíÉääìåÖ= ï®ÜäÉåI= ëçÑÉêå= áã= ^åÜ~åÖ= ~ääÉ= ΩÄêáÖÉå= mçëáíáçåÉå= ÇÉë== ¬=OSS=ff=ìåÇ=fff=ed_=ÖÉëçåÇÉêí=~åÖÉÖÉÄÉå=ëáåÇK= aáÉ=ãáííÉäÖêç≈Éå=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=E¬=OST=ff=ed_F=Ü~ÄÉå=áÜêÉ=e~åÇÉäëÄáä~åò=áå= ÖäÉáÅÜÉê= tÉáëÉ= ïáÉ= ÇáÉ= Öêç≈Éå= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= òì= ÉêëíÉääÉåK= t~ë= ÇáÉ= sÉê∏ÑJ ÑÉåíäáÅÜìåÖ= ~åÄÉä~åÖíI= ëç= ÖÉåΩÖí= ÉáåÉ=îÉêâΩêòíÉ= _áä~åò= ïáÉ= ÄÉá=ÇÉå= âäÉáåÉå= h~éáJ í~äÖÉëÉääëÅÜ~ÑíÉå= E¬= OSS= f= ed_FK= wìë®íòäáÅÜ= ãΩëëÉå= ~ÄÉê= åçÅÜ= ÄÉëíáããíÉ= mçëíÉå= ÖÉãK=¬=POT=ed_=áå=ÇÉê=_áä~åò=çÇÉê=áã=^åÜ~åÖ=ÖÉëçåÇÉêí=~åÖÉÖÉÄÉå=ïÉêÇÉåK= aÉê= sçääëí®åÇáÖâÉáí= Ü~äÄÉê= ëÉá= åçÅÜ= Éêï®ÜåíI= Ç~ëë= ÑΩê= ÉáåÉ= oÉáÜÉ= îçå= _ê~åÅÜÉå= EòK_K= hê~åâÉåÜ®ìëÉêI= sÉêâÉÜêëìåíÉêåÉÜãÉåI= hêÉÇáíáåëíáíìíÉ= ìåÇ= sÉêëáÅÜÉêìåÖëìåJ íÉêåÉÜãÉåF=å~ÅÜ=¬=PPM=ed_=~ÄïÉáÅÜÉåÇÉ=_áä~åòÖäáÉÇÉêìåÖÉå=îçêÖÉëÉÜÉå=ëáåÇK= cΩê= báåòÉäìåíÉêåÉÜãÉå= ìåÇ= mÉêëçåÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑíÉåI= ÇáÉ= åáÅÜí= ìåíÉê= Ç~ë=mìÄäd=Ñ~ääÉåI=ÖáÄí=Éë=âÉáåÉ=ÇÉí~áääáÉêíÉ=däáÉÇÉêìåÖëîçêëÅÜêáÑí=òìê=e~åÇÉäëÄáä~åòK= få=¬=OQT=f=ed_=ïÉêÇÉå=äÉÇáÖäáÅÜ=ÇáÉ=ÉäÉãÉåí~êÉå=hçãéçåÉåíÉå=E^åä~ÖÉJI=rãä~ìÑJ îÉêã∏ÖÉåI=báÖÉåâ~éáí~äI=pÅÜìäÇÉåI=oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉåF=çÜåÉ=cÉëíäÉÖìåÖ= ÉáåÉê= oÉáÜÉåÑçäÖÉ= ÖÉå~ååíK= aáÉëÉ= jáåÇÉëíÖäáÉÇÉêìåÖ= áëí= ~ääÉêÇáåÖë= ãáí= ÇÉê= cçêÇÉJ êìåÖ=îÉêÄìåÇÉåI=ÉáåÉ=ÜáåêÉáÅÜÉåÇÉ=^ìÑÖäáÉÇÉêìåÖ=ìåíÉê=_É~ÅÜíìåÖ=ÇÉê=dç_=îçêòìJ åÉÜãÉåK= pç= ãΩëëÉå= ÄÉáëéáÉäëïÉáëÉ= råíÉêéçëíÉå= Éñ~âí= ÄÉÖêáÑÑäáÅÜ= îçåÉáå~åÇÉê= ~ÄJ ÖÉÖêÉåòíI=p~äÇáÉêìåÖÉå=EsÉêêÉÅÜåìåÖLwìë~ããÉåÑ~ëëìåÖ=îÉêëÅÜáÉÇÉåÉê=mçëíÉåF=îÉêJ ãáÉÇÉå= ìåÇ= ÉáåÉ= Éáåã~ä= ÖÉï®ÜäíÉ= däáÉÇÉêìåÖ= áå= wìâìåÑí= ÄÉáÄÉÜ~äíÉå= ïÉêÇÉåK= ^ì≈ÉêÇÉã= ïáêÇ= ÇáÉëÉ= jáåÇÉëíÖäáÉÇÉêìåÖ= åçÅÜ= ÇìêÅÜ= ÉáåÉ= oÉáÜÉ= îçå= pçåÇÉêîçêJ ëÅÜêáÑíÉå=E¬¬=OQT=fffI=OQVI=ORN=ed_F=ÉêÖ®åòíK= k~ÅÜ=Ö®åÖáÖÉê=jÉáåìåÖ=ëçääíÉå=ÇáÉ=däáÉÇÉêìåÖëîçêëÅÜêáÑíÉå=ÑΩê=âäÉáåÉ=h~éáí~äÖÉëÉääJ ëÅÜ~ÑíÉå= E¬= OSS= f= ed_F= ^åÜ~äíëéìåâíÉ= ÑΩê= ÇáÉ= e~åÇÉäëÄáä~åò= îçå= báåòÉäìåíÉêåÉÜJ ãÉå=ìåÇ=mÉêëçåÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑíÉå=ëÉáåK= cΩê=ÇáÉ=däáÉÇÉêìåÖ=ÇÉê=píÉìÉêÄáä~åò=ÖáÄí=Éë=âÉáåÉêäÉá=sçêëÅÜêáÑíÉåK=^ìÅÜ=ÜáÉê=â∏ååJ íÉå=ÇáÉ=däáÉÇÉêìåÖëîçêëÅÜêáÑíÉå=ÑΩê=âäÉáåÉ=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=E¬=OSS=f=ed_F=ÉáåÉ= lêáÉåíáÉêìåÖëÜáäÑÉ=ëÉáåK= =

2.2.4

Gewinn- und Verlustrechnung

k~ÅÜ=¬=OQO=ff=ed_=Ü~í= àÉÇÉê=h~ìÑã~åå=åÉÄÉå=ÇÉê=_áä~åò=ÉáåÉ=dÉÖÉåΩÄÉêëíÉääìåÖ= ÇÉê=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉ=~ìÑòìëíÉääÉåI=ïÉäÅÜÉ=~ìÅÜ=~äë=dÉïáååJ=ìåÇ=sÉêäìëíJ êÉÅÜåìåÖ=EdìsF=ÄÉòÉáÅÜåÉí=ïáêÇK=aáÉëÉ=ëçää=ÇáÉ=bêíê~Öëä~ÖÉ=ÇÉë=råíÉêåÉÜãÉåë=~ÄJ ÄáäÇÉåI=áåÇÉã= ëáÉ= ÇÉå= bêÑçäÖ= EbáÖÉåâ~éáí~ä®åÇÉêìåÖF=å~ÅÜ= ^êíI= e∏ÜÉ= ìåÇ= nìÉääÉå= Ç~êëíÉääíK=k~ÅÜ=¬=OTR=ed_=Ç~êÑ=ÇáÉ=dìs=ÉåíïÉÇÉê=å~ÅÜ=ÇÉã=dÉë~ãíâçëíÉåîÉêÑ~ÜêÉå= EmêçÇìâíáçåëÉêÑçäÖëêÉÅÜåìåÖF= çÇÉê= å~ÅÜ= ÇÉã= rãë~íòâçëíÉåîÉêÑ~ÜêÉå= E^Äë~íòÉêJ ÑçäÖëêÉÅÜåìåÖF= ÖÉëí~äíÉí= ïÉêÇÉåK= aáÉëÉ= ÄÉáÇÉå= sÉêÑ~ÜêÉå= ïÉêÇÉå= ~ääÉêÇáåÖë= Éêëí= å~ÅÜ=_ÉÜ~åÇäìåÖ=ÇÉê=~ääÖÉãÉáåÉå=_ìÅÜìåÖëíÉÅÜåáâ=ìåíÉê=^=PKPKS=Éêâä®êíK= =

16

A. Technik und Ergebnis der Buchführung

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2. Organisation und Ergebnis der Finanzbuchhaltung

=

17

_Éá=ìåÑÉêíáÖÉå=ìåÇ=ÑÉêíáÖÉå=bêòÉìÖåáëëÉå=ÉêÖÉÄÉå=ëáÅÜ=áã=fåÇìëíêáÉÄÉíêáÉÄ=îçå= _áä~åòëíáÅÜí~Ö= òì= _áä~åòëíáÅÜí~Ö= sÉê®åÇÉêìåÖÉå= ÇÉë= i~ÖÉêÄÉëí~åÇÉëK= rã= Éáå= ~ìëë~ÖÉâê®ÑíáÖÉë= g~ÜêÉëÉêÖÉÄåáë= ÉêãáííÉäå= òì= â∏ååÉåI= ëáåÇ= i~ÖÉêÄÉëí~åÇëÉêJ Ü∏ÜìåÖÉå= ~äë= bêíê~Ö= ìåÇ= i~ÖÉêÄÉëí~åÇëîÉêãáåÇÉêìåÖÉå= ~äë= ^ìÑï~åÇ= òì= ÄìÅÜÉå=EîÖäK=`=QKTKOFK= råíÉê= ~âíáîáÉêíÉå= báÖÉåäÉáëíìåÖÉå= EîÖäK= `= VF= îÉêëíÉÜí= ã~å= ëÉäÄëí= ÉêëíÉääíÉ= dÉÖÉåëí®åÇÉ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë=Ej~ëÅÜáåÉåI=^åä~ÖÉåI=dÉÄ®ìÇÉI=ÉíÅKFI=ÇáÉ= Ç~ë= råíÉêåÉÜãÉå= ΩÄäáÅÜÉêïÉáëÉ= ÑΩê= hìåÇÉå= ÉêëíÉääíI= áã= ÄÉíê~ÅÜíÉíÉå= c~ää= àÉJ ÇçÅÜ=ëÉäÄëí=~äë=mêçÇìâíáçåëãáííÉä=åìíòÉå=ã∏ÅÜíÉK= råíÉê= ÇÉå= ëçåëíáÖÉå= ÄÉíêáÉÄäáÅÜÉå= bêíê®ÖÉå= = EòK_K= sÉê®ì≈ÉêìåÖ= îçå= ÖÉJ Äê~ìÅÜíÉå= dÉÖÉåëí®åÇÉå= ÇÉë= ^åä~ÖÉîÉêã∏ÖÉåëF= ëáåÇ= bêíê®ÖÉ= òìë~ããÉåÖÉJ Ñ~ëëíI= ÇáÉ= ïÉÇÉê= ~ìë= ÇÉã= ^Äë~íò= ÇÉê= ÄÉíêáÉÄäáÅÜÉå= iÉáëíìåÖÉå= åçÅÜ= ~ìë= ÇÉã= cáå~åò~åä~ÖÉîÉêã∏ÖÉå=ÜÉêêΩÜêÉå=åçÅÜ=~ì≈ÉêçêÇÉåíäáÅÜÉ=bêíê®ÖÉ=ëáåÇK= wìã= j~íÉêá~ä~ìÑï~åÇ= EîÖäK= `= NKPF= ÖÉÜ∏êÉå= ^ìÑïÉåÇìåÖÉå= ÑΩê= oçÜJI= eáäÑëJ= ìåÇ=_ÉíêáÉÄëëíçÑÑÉI=ÑΩê=ÄÉòçÖÉåÉ=t~êÉå=ìåÇ=ÑΩê=ÄÉòçÖÉåÉ=aáÉåëíäÉáëíìåÖÉåK= fã= mÉêëçå~ä~ìÑï~åÇ= EîÖäK= `= PKOF= ÑáåÇÉå= ëáÅÜ= i∏ÜåÉ= ìåÇ= dÉÜ®äíÉêI= ëçòá~äÉ= ^ÄÖ~ÄÉå= ìåÇ= ^ìÑïÉåÇìåÖÉå= ÑΩê= ^äíÉêëîÉêëçêÖìåÖLråíÉêëíΩíòìåÖ= EòK_K= w~ÜJ äìåÖÉå=~å=råíÉêëíΩíòìåÖëâ~ëëÉåI=_áäÇìåÖ=îçå=mÉåëáçåëêΩÅâëíÉääìåÖÉåFK== aáÉ=^ÄëÅÜêÉáÄìåÖÉå==EîÖäK=a=OF=ëáåÇ=ìåíÉêÖäáÉÇÉêí=áå== ^ÄëÅÜêÉáÄìåÖÉå= ~ìÑ= áãã~íÉêáÉääÉ= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= ÇÉë= ^åä~ÖÉJ îÉêã∏ÖÉåë= ìåÇ= p~ÅÜ~åä~ÖÉå= ëçïáÉ= ~âíáîáÉêíÉ= ^ìÑïÉåÇìåÖÉå= ÑΩê= ÇáÉ= fåÖ~åÖëÉíòìåÖ=ìåÇ=bêïÉáíÉêìåÖ=ÇÉë=dÉëÅÜ®ÑíëÄÉíêáÉÄë= ^ÄëÅÜêÉáÄìåÖÉå= ~ìÑ= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= ÇÉë= rãä~ìÑîÉêã∏ÖÉåëI= ëçïÉáí=ÇáÉëÉ=ÇáÉ=áå=ÇÉê=h~éáí~äÖÉëÉääëÅÜ~Ñí=ΩÄäáÅÜÉå=^ÄëÅÜêÉáÄìåÖÉå=EàÉ= å~ÅÜ=_ê~åÅÜÉ=ìåÇ=råíÉêåÉÜãÉåëÖê∏≈É=ìåíÉêëÅÜáÉÇäáÅÜF=ΩÄÉêëÅÜêÉáíÉå= ^ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖÉå=ÖÉãK=¬=ORP=ff=pK=P=ed_=~ìÑ=Ç~ë=^åä~ÖÉîÉêJ ã∏ÖÉå=ëáåÇ=å~ÅÜ=¬=OTT=fff=ed_=ÖÉëçåÇÉêí=~ìëòìïÉáëÉå=çÇÉê=å®ÜÉê=áã=^åä~åÖ= òì=ÄÉëÅÜêÉáÄÉåK=båíëéêÉÅÜÉåÇÉë=Öáäí=ÑΩê=~ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖÉå=áã= rãä~ìÑîÉêã∏ÖÉå=ÖÉãK=¬=ORP=fff=pK=P=ed_K= råíÉê=ÇÉå=ëçåëíáÖÉå=ÄÉíêáÉÄäáÅÜÉå=^ìÑïÉåÇìåÖÉå==EòK_K=sÉêäìëíÉ=~ìë=ÇÉã= ^ÄÖ~åÖ= îçå= dÉÖÉåëí®åÇÉå= ÇÉë= ^åä~ÖÉîÉêã∏ÖÉåëI= _áäÇìåÖ= îçå= oΩÅâëíÉääìåJ ÖÉåF= ëáåÇ= ^ìÑïÉåÇìåÖÉå= òìë~ããÉåÖÉÑ~ëëíI= ÇáÉ= ïÉÇÉê= ~ìë= ÇÉã= ^Äë~íò= ÇÉê= ÄÉíêáÉÄäáÅÜÉå= iÉáëíìåÖÉå= åçÅÜ= ~ìë= ÇÉã= cáå~åò~åä~ÖÉîÉêã∏ÖÉå= ÜÉêêΩÜêÉåI== çÇÉê=~ì≈ÉêçêÇÉåíäáÅÜÉ=^ìÑïÉåÇìåÖÉå=ëáåÇK== cáå~åòÉêíê®ÖÉ=ìãÑ~ëëÉå== bêíê®ÖÉ= ~ìë= _ÉíÉáäáÖìåÖÉå= EîäÖK= `= NMFW= a~òì= ò®ÜäÉå= aáîáÇÉåÇÉå= çÇÉê= dÉïáåå~åíÉáäÉ=~ìë=_ÉíÉáäáÖìåÖÉå=E¬=OTN=f=ed_F=~å=h~éáí~äJ=çÇÉê=mÉêëçJ åÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑíÉåK= _Éá= ÉêÜ~äíÉåÉå= dÉïáåå~ìëëÅÜΩííìåÖÉå= îçå= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= áëí= ÇÉê= _ÉíÉáäáÖìåÖëÉêíê~Ö= ÉáåëÅÜäáÉ≈äáÅÜ= ÇÉê= ~åêÉJ ÅÜÉåÄ~êÉå=h~éáí~äÉêíê~ÖJ=ìåÇ=h∏êéÉêëÅÜ~ÑíëíÉìÉê=òì=ÉêÑ~ëëÉåK= bêíê®ÖÉ= ~ìë= ~åÇÉêÉå= tÉêíé~éáÉêÉå= ìåÇ= ^ìëäÉáÜìåÖÉå= ÇÉë= cáå~åò~åä~J ÖÉîÉêã∏ÖÉåë= EîÖäK= `= NMI= NNFW= eáÉêòì= ÖÉÜ∏êÉå= aáîáÇÉåÇÉå= îçå= råíÉêJ åÉÜãÉå=òì=ÇÉåÉå=âÉáå=_ÉíÉáäáÖìåÖëîÉêÜ®äíåáë=ÄÉëíÉÜíI=wáåëÉå=~ìë=ÑÉëíJ îÉêòáåëäáÅÜÉå= tÉêíé~éáÉêÉå= ìK®K= ëçïáÉ= wáåëÉå= ~ìë= ä~åÖÑêáëíáÖÉå= a~êäÉJ ÜÉåëîÉêÖ~ÄÉåK=

18

A. Technik und Ergebnis der Buchführung

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2.2.5

19

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20

A. Technik und Ergebnis der Buchführung

2.2.6

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3.

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24

A. Technik und Ergebnis der Buchführung

3.2 Buchungen auf Bestandskonten 3.2.1

Auflösung der Bilanz in Konten

bë= ï®êÉ= ®ì≈Éêëí= ìãëí®åÇäáÅÜ= ìåÇ= òÉáíê~ìÄÉåÇ= å~ÅÜ= àÉÇÉã= dÉëÅÜ®ÑíëîçêÑ~ää= ÉáåÉ= åÉìÉ=_áä~åò=òì=ÉêëíÉääÉåI=ÇáÉ=ÇÉå=~âíìÉääÉå=pí~åÇ=ÇÉë=sÉêã∏ÖÉåë=ìåÇ=ÇÉê=pÅÜìäÇÉå= ~ìÑïÉáëíK= a~ÜÉê= ïáêÇ= ÇáÉ= _áä~åò= òì= _ÉÖáåå= ÉáåÉë= àÉÇÉå= dÉëÅÜ®Ñíëà~ÜêÉë= Ebê∏ÑÑJ åìåÖëÄáä~åòF=áå=ÉáåòÉäåÉ=oÉÅÜåìåÖëëíÉääÉå=EëçÖK=hçåíÉåF=~ìÑÖÉíÉáäíI=~ìÑ=ÇÉåÉå=ÇáÉ= ÉáåòÉäåÉå=_ìÅÜìåÖÉå=îçêÖÉåçããÉå=ïÉêÇÉåK=cΩê=àÉÇÉå=_áä~åòéçëíÉå=ÉñáëíáÉêí=~äëç= Éáå=ÉáÖÉåÉë=hçåíçK=wìã=g~ÜêÉëÉåÇÉ=ïÉêÇÉå=ÇáÉëÉ=Ç~åå=ïáÉÇÉê=òì=ÉáåÉê=pÅÜäìëëÄáJ ä~åò=òìë~ããÉåÖÉÑ~ëëíK= cΩê=ÇáÉëÉ=hçåíÉå=ÖáÄí=Éë=îÉêëÅÜáÉÇÉåÉ=a~êëíÉääìåÖëJ=ÄòïK=cΩÜêìåÖëÑçêãÉåK= =

3.2.1.1

Konto in Staffelform

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3. Technik der Buchführung

25

aÉê=sçêíÉáä=ÇáÉëÉê=hçåíÉåÑçêã=äáÉÖí=Ç~êáåI=Ç~ëë=ëí®åÇáÖ=ÇÉê=~âíìÉääÉ=pí~åÇ=ÇÉë=hçåJ íçë=ÉêëáÅÜíäáÅÜ=áëíK=aÉê=k~ÅÜíÉáä=ÜáåÖÉÖÉå=ÄÉëíÉÜí=Ç~êáåI=Ç~ëë=báåJ=ìåÇ=^ìëò~ÜäìåÖÉå= åáÅÜí= ÖÉíêÉååí= Ç~êÖÉëíÉääí= ïÉêÇÉåK= aÉã= â~åå= ÑçäÖÉåÇÉ= hçåíÉåÑçêã= ^ÄÜáäÑÉ= ëÅÜ~ÑJ ÑÉåK= =

3.2.1.2

Konto in Reihenform

_Éáã= hçåíç= áå= oÉáÜÉåÑçêã= ÉêÑçäÖí= ÉáåÉ= qêÉååìåÖ= ÇÉê= wìJ= ìåÇ= ^ÄÖ®åÖÉ= ÇìêÅÜ= sÉêïÉåÇìåÖ= îÉêëÅÜáÉÇÉåÉê= pé~äíÉå= áã= hçåíçK= báåÉ= âçåíáåìáÉêäáÅÜÉ= bêãáííäìåÖ= ÇÉë= wïáëÅÜÉåëí~åÇÉë=ÉêÑçäÖí=åáÅÜíK= ⌦= a~ë=_~åââçåíç=~ìë=OKNKN=ïΩêÇÉ=Ç~åå=ïáÉ=ÑçäÖí=~ìëëÉÜÉåW= ==

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3.2.1.3

T-Konto

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26

A. Technik und Ergebnis der Buchführung

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3.2.2

Wesen von Bestandskonten

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28

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30

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⌦= _ÉáëéáÉäW= aáÉ=nìáííìåÖ=ÑΩê=ÇÉå=_~êâ~ìÑ=ÉáåÉê=j~ëÅÜáåÉ=EkêK=NF=ïìêÇÉ=îÉêëÉÜÉåíäáÅÜ=Éáå=òïÉáJ íÉë=j~ä=EkêK=OF=ÖÉÄìÅÜíK=aÉê=tÉêí=ÇÉê=j~ëÅÜáåÉ=ä~Ö=ÄÉá=VMMIMM=bìêçK=aáÉ=òìë®íòäáÅÜÉ= _ìÅÜìåÖ=áëí=åìå=òì=ëíçêåáÉêÉå=EkêK=PFK= =

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3. Technik der Buchführung

33

píçêåçÄìÅÜìåÖ=EkêK=PFW= h~ëëÉ= =

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3.2.5

Kontenabschluss

wìã=båÇÉ=ÉáåÉë=àÉÇÉå=dÉëÅÜ®Ñíëà~ÜêÉë=ÄòïK=òìã=_áä~åòëíáÅÜí~Ö=ïÉêÇÉå=~ääÉ=hçåíÉå= ~ÄÖÉëÅÜäçëëÉå= ìåÇ= ÇÉêÉå= pÅÜäìëëÄÉëí®åÇÉ= Ep~äÇÉåF= áå=ÇáÉ= pÅÜäìëëÄáä~åò= ΩÄÉêåçãJ ãÉåK= ⌦= _ÉáëéáÉäW= =

p=

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34

A. Technik und Ergebnis der Buchführung

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3. Technik der Buchführung

35

få=ÇÉê=_áä~åò=òÉáÖí=ëáÅÜ=ÇáÉëÉë=åÉÖ~íáîÉ=báÖÉåâ~éáí~ä=ïáÉ=ÑçäÖíW= =

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3.2.6

Buchung von Konteneröffnung und -abschluss

_Éá=~ääÉå=ÄáëÜÉê=ÇìêÅÜÖÉÑΩÜêíÉå=_ìÅÜìåÖÉåI=ÇáÉ=áã=i~ìÑÉ=ÉáåÉë=dÉëÅÜ®Ñíëà~ÜêÉë=ÉêJ ÑçêÇÉêäáÅÜ=ï~êÉåI=ïìêÇÉ=ëíÉíë=Ç~ë=póëíÉã=ÇÉê=ÇçééÉäíÉå=_ìÅÜÜ~äíìåÖ=EaçééáâF=ÄÉJ êΩÅâëáÅÜíáÖíK= a~ë= ÜÉá≈íI= àÉÇÉê= dÉëÅÜ®ÑíëîçêÑ~ää= ïìêÇÉ= áã= pçää= ÉáåÉë= hçåíçë= ìåÇ= áã= e~ÄÉå=ÉáåÉë=~åÇÉêÉå=hçåíçë=ÉêÑ~ëëí=ÄòïK=ÖÉÖÉåÖÉÄìÅÜíK= _Éá= ÇÉê= §ÄÉêå~ÜãÉ= ÇÉê= ^åÑ~åÖëÄÉëí®åÇÉ= ~ìë= ÇÉê=bê∏ÑÑåìåÖëÄáä~åò= ìåÇ= ÇÉê= §ÄÉêJ íê~ÖìåÖ= ÇÉê= pÅÜäìëëÄÉëí®åÇÉ= áå= ÇáÉ= pÅÜäìëëÄáä~åò= ïìêÇÉ= ~ÄÉê= Äáëä~åÖ= ÖÉÖÉå= ÇáÉëÉ= mêáåòáéáÉå= îÉêëíç≈ÉåI= Ç~= òK_K= ÇÉê= ^åÑ~åÖëÄÉëí~åÇ= ÉáåÉë= ^âíáîâçåíçë= ÉáåÉê= pçääÄìJ ÅÜìåÖ=Ewìå~ÜãÉF=ÉåíëéêáÅÜíI=ÇÉê=âÉáåÉ=e~ÄÉåÄìÅÜìåÖ=ÖÉÖÉåΩÄÉêëíÉÜíK== rã=ÇÉã=ÉåíÖÉÖÉåòìïáêâÉå=ÖáÄí=Éë=òïÉá=ëéÉòáÉääÉ=hçåíÉåI=~ìÑ=ÇÉåÉå=^åÑ~åÖëJ=ìåÇ= pÅÜäìëëÄÉëí®åÇÉ=ÖÉÖÉåÖÉÄìÅÜí=ïÉêÇÉåK= =

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36

A. Technik und Ergebnis der Buchführung

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3. Technik der Buchführung

37

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38

A. Technik und Ergebnis der Buchführung

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3.2.7

39

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40

A. Technik und Ergebnis der Buchführung

3.2.8

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43

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44

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3. Technik der Buchführung

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3. Technik der Buchführung

47

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3.3.2

Verbuchung von Aufwendungen und Erträgen

3.3.2.1

Variante A

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3.3.2.2

Variante B

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48

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52

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55

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3.3.6

Umsatz- und Gesamtkostenverfahren

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58

A. Technik und Ergebnis der Buchführung

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B. RECHTLICHER HINTERGRUND

= In diesem Kapitel werden Ihnen die rechtlichen Grundlagen der Buchführung vermittelt. Es wird verdeutlicht,

aus welchen Rechtsquellen die Buchführungsvorschriften entspringen,

welche Personen- bzw. Unternehmensgruppen zur Buchführung verpflichtet sind,

wie die Buchführung und ihr Ergebnis (Jahresabschluss) beschaffen sein muss (Grundsätze ordnungsmäßiger Buchführung und Bilanzierung),

in welchen Teilschritten die Bilanz bis zur Veröffentlichung entwickelt wird und

welche Strafen bei Verstoß gegen Rechnungslegungsvorschriften zu erwarten sind.

Der Schwerpunkt liegt dabei bei der Betrachtung deutscher handels- und steuerrechtlicher Vorschriften. Internationale Rechnungslegung wird weder in diesem noch in den Folgekapiteln behandelt. =

=

1.

Rechtsquellen

=

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66

B. Rechtlicher Hintergrund =

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1. Rechtsquellen

1.2.1

67

Allgemeingültige Vorschriften

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1.2.2

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68

B. Rechtlicher Hintergrund

1.2.3

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^ìÑëíÉääìåÖëÉêäÉáÅÜíÉêìåÖÉå= hÉáå=i~ÖÉÄÉêáÅÜí=ÉêÑçêÇÉêäáÅÜ=E¬=OSQ=f=pK=P=ed_F= sÉêâΩêòíÉ= _áä~åò= E_ìÅÜëí~ÄÉå= ìåÇ= ê∏ãáëÅÜÉ= w~ÜäÉå= ÖÉãK= ¬= OSS= ff= ed_= ~ìëêÉáÅÜÉåÇF= sÉêâΩêòíÉ=dìs=ãáí=òìë~ããÉåÖÉÑ~ëëíÉã=oçÜÉêÖÉÄåáë=E¬=OTS=ed_F= bêäÉáÅÜíÉêìåÖÉå=áã=^åÜ~åÖ=ÖÉãK=¬=OUU=ed_= hÉáåÉ=sÉêÄáåÇäáÅÜâÉáíë~ìÑÖäáÉÇÉêìåÖ=ÖÉãK=¬=OUU=ed_= ^ìÑëíÉääìåÖëÑêáëí= S= jçå~íÉ= EjáííÉäÖêç≈É= ìåÇ= Öêç≈É= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= Ü~ÄÉå=åìê=P=jçå~íÉF=

mêΩÑìåÖëÉêäÉáÅÜíÉêìåÖÉå= häÉáåÉ=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=ëáåÇ=åáÅÜí=éêΩÑìåÖëéÑäáÅÜíáÖ=E¬=PNS=f=ed_F=

lÑÑÉåäÉÖìåÖëÉêäÉáÅÜíÉêìåÖÉå= kìê= lÑÑÉåäÉÖìåÖ= îçå= _áä~åò= ìåÇ= ^åÜ~åÖI= âÉáåÉ= dìs= ìåÇ= âÉáå= i~ÖÉÄÉJ êáÅÜí=E¬=POS=ed_F= sÉêâΩêòíÉ=_áä~åò=ÖÉãK=¬=OSS=f=pK=P=ed_=

= ^ìÅÜ=ÑΩê=káÅÜíâ~éáí~äÖÉëÉääëÅÜ~ÑíÉå=ÖáÄí=Éë=Öê∏≈ÉåëéÉòáÑáëÅÜÉ=sçêëÅÜêáÑíÉåK=pç=ãΩëJ ëÉå= báåòÉäìåíÉêåÉÜãÉå= ìåÇ= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ÇáÉ= oÉÅÜåìåÖëäÉÖìåÖëîçêJ ëÅÜêáÑíÉå= ÇÉê= ¬¬= OPUJOSP= ed_= ãáí= ÇÉå= sçêëÅÜêáÑíÉå= ÇÉë= mìÄäáòáí®íëÖÉëÉíòÉë= ÉêÖ®åòÉåK=aáÉëÉë=ÉåíÜ®äí=åÉÄÉå=ÇÉã=ed_=é~ê~ääÉäÉ=sçêëÅÜêáÑíÉå=ΩÄÉê=ÇáÉ=lÑÑÉåäÉJ ÖìåÖ=ìåÇ=ÉêÑ~ëëí=ÑçäÖÉåÇÉ=oÉÅÜíëÑçêãÉåW=

1. Rechtsquellen

69

mÉêëçåÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑíÉå=çÇÉê=báåòÉäâ~ìÑäÉìíÉ=

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sÉêÉáåÉI=ÇÉêÉå=wïÉÅâ=~ìÑ=ÉáåÉå=ïáêíëÅÜ~ÑíäáÅÜÉå=dÉëÅÜ®ÑíëÄÉíêáÉÄ=~ìëÖÉêáÅÜíÉí= áëí=

êÉÅÜíëÑ®ÜáÖÉ= píáÑíìåÖÉå= ÇÉë= ÄΩêÖÉêäáÅÜÉå= oÉÅÜíëI= ïÉåå= ëáÉ= Éáå= dÉïÉêÄÉ= ÄÉíêÉáÄÉå=

h∏êéÉêëÅÜ~ÑíÉåI= píáÑíìåÖÉå= çÇÉê= ^åëí~äíÉå= ÇÉë= ∏ÑÑÉåíäáÅÜÉå= oÉÅÜíëI= ÇáÉ= h~ìÑJ ã~åå=å~ÅÜ=¬=N=ed_=ëáåÇ=çÇÉê=~äë=h~ìÑã~åå=áã=e~åÇÉäëêÉÖáëíÉê=ÉáåÖÉíê~ÖÉå= ëáåÇ=

= sçê~ìëëÉíòìåÖÉå= òìê= ^åïÉåÇìåÖ= ÇÉë= mìÄäd= ëáåÇ= ÇáÉ= áå= å~ÅÜÑçäÖÉåÇÉê= q~ÄÉääÉ= ~ìÑÖÉÑΩÜêíÉå= mìåâíÉK= k~ÅÜ= ¬= N= f= mìÄäd= ãΩëëÉå= ÑΩê= ÇêÉá= ~ìÑÉáå~åÇÉêÑçäÖÉåÇÉ= ^ÄJ ëÅÜäìëëëíáÅÜí~ÖÉ=àÉïÉáäë=O=ÇÉê=P=jÉêâã~äÉ=ΩÄÉêëÅÜêáííÉå=ëÉáåK= =

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aáÉ= sçêëÅÜêáÑíÉå= ÇÉê= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= òì= däáÉÇÉêìåÖ= ìåÇ= fåÜ~äí= ÇÉë= g~ÜJ êÉë~ÄëÅÜäìëëÉë=ëáåÇ=ëáååÖÉã®≈=~åòìïÉåÇÉå=E¬=N=f=mìÄädFK=

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1.2.4

Branchenabhängige Vorschriften

gÉ=å~ÅÜ=_ê~åÅÜÉ=ëáåÇ=åÉÄÉå=ÇÉå=¬¬=PQMJPQNé=ed_=ïÉáíÉêÉ=Äê~åÅÜÉåëéÉòáÑáëÅÜÉ=_ÉJ ëçåÇÉêÜÉáíÉå=òì=ÄÉ~ÅÜíÉåK=a~òì=ò®ÜäÉå=ÄÉáëéáÉäëïÉáëÉ=ÑçäÖÉåÇÉW=

hêÉÇáíáåëíáíìíÉ=E¬¬=OT=J=PN=hdtF=

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hê~åâÉåÜ®ìëÉê=Ehê~åâÉåÜ~ìëJ_ìÅÜÑΩÜêìåÖëJslF=

fåîÉëíãÉåíÖÉëÉääëÅÜ~ÑíÉå=Eh^ddW=dÉëÉíò=ΩÄÉê=h~éáí~ä~åä~ÖÉÖÉëÉääëÅÜ~ÑíÉåF=

aáÉëÉ=sçêëÅÜêáÑíÉå=ëÉáÉå=åìê=ÇÉê=sçääëí®åÇáÖâÉáí=Ü~äÄÉê=ÖÉå~ååíK=bë=ïáêÇ=ëáÅÜ=Ç~ãáí= áã=cçäÖÉåÇÉå=åáÅÜí=ïÉáíÉê=ÄÉëÅÜ®ÑíáÖíK= =

70

B. Rechtlicher Hintergrund

1.3 Gesetzliche Bestimmungen im Steuerrecht píÉìÉêêÉÅÜíäáÅÜÉ=oÉÅÜåìåÖëäÉÖìåÖëîçêëÅÜêáÑíÉå=ëáåÇ=ìK~K=áå=bpíd=ìåÇ=^l=îÉê~åâÉêíK= wÉåíê~äÉ= _ÉÇÉìíìåÖ= Ü~í= Ç~ë= j~≈ÖÉÄäáÅÜâÉáíëéêáåòáéI= ΩÄÉê= ïÉäÅÜÉë= ~ìÅÜ= Ü~åÇÉäëJ êÉÅÜíäáÅÜÉ=sçêëÅÜêáÑíÉå=áã=ëíÉìÉêêÉÅÜíäáÅÜÉå=g~ÜêÉë~ÄëÅÜäìëë=^åïÉåÇìåÖ=ÑáåÇÉåK=

1.3.1

Maßgeblichkeit der Handelsbilanz für die Steuerbilanz

e~åÇÉäëêÉÅÜíäáÅÜÉ=sçêëÅÜêáÑíÉå=ëáåÇ=ÖêìåÇë®íòäáÅÜ=~ìÅÜ=ÑΩê=ÇáÉ=bêëíÉääìåÖ=ÇÉê=píÉìJ ÉêÄáä~åò=ìåÇ=ÇÉê=ëíÉìÉêäáÅÜÉå=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ=êÉäÉî~åíI=Éë=ëÉá=ÇÉååI= áã= píÉìÉêêÉÅÜí= ëáåÇ= ~ÄïÉáÅÜÉåÇÉ= sçêëÅÜêáÑíÉå= ÉåíÜ~äíÉå= E¬= R= f= pK= N= bpídFK= aáÉëÉê= p~ÅÜîÉêÜ~äí=ïáêÇ=~äë=dêìåÇë~íò=ÇÉê= j~≈ÖÉÄäáÅÜâÉáí=ÇÉê=e~åÇÉäëÄáä~åò=ÑΩê=ÇáÉ= píÉìÉêÄáä~åò= ÄÉòÉáÅÜåÉíK= j~å= â~åå= ~äëç= ë~ÖÉåI= Ç~ëë= ÖêìåÇë®íòäáÅÜ= ~ääÉ= Ü~åÇÉäëJ êÉÅÜíäáÅÜÉå= sçêëÅÜêáÑíÉå= E^åë~íòI= ^ìëïÉáëI= _ÉïÉêíìåÖW= îäÖK= _= PKOF= ïáÉ= ÄÉáëéáÉäëJ ïÉáëÉ= ^âíáîáÉêìåÖëJ= ìåÇ= m~ëëáîáÉêìåÖëîÉêÄçíÉ= çÇÉê= ^âíáîáÉêìåÖëJ= ìåÇ= m~ëëáîáÉJ êìåÖëéÑäáÅÜíÉå=~ìÅÜ=ÑΩê=ÇáÉ=píÉìÉêÄáä~åò=êÉäÉî~åí=ëáåÇK=^âíáîáÉêìåÖ=áëí=Ç~ÄÉá=ÇÉê=^åJ ë~íò= ÉáåÉë= sÉêã∏ÖÉåëÖÉÖÉåëí~åÇë= Ee~åÇÉäëêÉÅÜíF= ÄòïK= ÉáåÉë= táêíëÅÜ~ÑíëÖìíë== EpíÉìÉêêÉÅÜíF=~ìÑ=ÇÉê=^âíáîëÉáíÉ=ÇÉê=_áä~åòK=m~ëëáîáÉêìåÖ=áëí=ÇÉê=^åë~íò=ÉáåÉê=pÅÜìäÇ= ~ìÑ=ÇÉê=m~ëëáîëÉáíÉ=ÇÉê=_áä~åòK=_ÉëíÉÜí=~äëç=ÄÉáëéáÉäëïÉáëÉ=ÇáÉ=mÑäáÅÜí=ÉáåÉå=mâï=áå= ÇáÉ= e~åÇÉäëÄáä~åò= ~ìÑòìåÉÜãÉåI= ëç= áëí= ÇáÉëÉê= ~ìÅÜ= áå= ÇáÉ= píÉìÉêÄáä~åò= ~ìÑòìåÉÜJ ãÉåI=ëçÑÉêå=ÇáÉë=åáÅÜí=ÇìêÅÜ=ÉáåÉ=ëíÉìÉêäáÅÜÉ=pçåÇÉêîçêëÅÜêáÑí=îÉêÄçíÉå=ïáêÇK= = =

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1. Rechtsquellen

1.3.2

71

Umgekehrte Maßgeblichkeit

jìëë=ëáÅÜ=ÇáÉ=e~åÇÉäëÄáä~åò=ÑΩê=ÇÉå=c~ääI=Ç~ëë=ÇÉê=_áä~åòáÉêÉåÇÉ=ëíÉìÉêäáÅÜÉ=sçêíÉáJ äÉ=åìíòÉå=ïáääI=~å=ÇÉê=píÉìÉêÄáä~åò=~ìëêáÅÜíÉåI=ëç=ëéêáÅÜí=ã~å=îçå=ÇÉê=rãâÉÜêìåÖ= ÇÉê=j~≈ÖÉÄäáÅÜâÉáíK==dÉã®≈=¬=R=f=pK=O=bpíd=ëáåÇ=łëíÉìÉêêÉÅÜíäáÅÜÉ=t~ÜäêÉÅÜíÉ=áå= §ÄÉêÉáåëíáããìåÖ= ãáí= ÇÉê= Ü~åÇÉäëêÉÅÜíäáÅÜÉå= _áä~åò= ~ìëòìΩÄÉå K= aáÉë= ÄÉÇÉìíÉíI= Ç~ëë= ëíÉìÉêêÉÅÜíäáÅÜÉ= sÉêÖΩåëíáÖìåÖÉå= åìê= áå= ^åëéêìÅÜ= ÖÉåçããÉå= ïÉêÇÉå= â∏åJ åÉåI=ïÉåå=ÇáÉëÉ=áå=ÖäÉáÅÜÉê=tÉáëÉ=~ìÅÜ=áå=ÇÉê=e~åÇÉäëÄáä~åò=Äáä~åòáÉêí=ïÉêÇÉåK= ⌦= _ÉáëéáÉäW= a~ë= píÉìÉêêÉÅÜí= ëáÉÜí= áå= ¬= T= Ö= bpíd= ÉáåÉ= pçåÇÉê~ÄëÅÜêÉáÄìåÖ= EÄÉá= sçêäáÉÖÉå= ÄÉJ ëíáããíÉê=sçêê~ìëëÉíòìåÖÉåF=îçêI=ÇáÉ=Ç~ë=e~åÇÉäëêÉÅÜí=åáÅÜí=âÉååíK=táää=ÇÉê=_áä~åJ òáÉêÇÉåÇÉ=ÇáÉëÉ= pçåÇÉê~ÄëÅÜêÉáÄìåÖ= îçêåÉÜãÉåI= áëí= Éê= ïÉÖÉå= ¬=R= f= pK= O= bpíd= ÖÉJ òïìåÖÉåI= ~ìÅÜ= áå= ÇÉê= e~åÇÉäëÄáä~åò= ÇáÉëÉ= ^ÄëÅÜêÉáÄìåÖ= òì= í®íáÖÉåK= a~= Ç~ë= e~åJ ÇÉäëêÉÅÜí=ÉáåÉ=ÇÉê~êíáÖÉ=^ÄëÅÜêÉáÄìåÖ=~ÄÉê=åáÅÜí=âÉååíI=Éêã∏ÖäáÅÜí=¬=ORQ=ed_=ΩÄÉê= Éáå= t~ÜäêÉÅÜí= ÄÉá= åìê= ëíÉìÉêäáÅÜ= òìä®ëëáÖÉå= ^ÄëÅÜêÉáÄìåÖÉå= ÇáÉ= ^åïÉåÇìåÖ= ÇÉê= ^ÄëÅÜêÉáÄìåÖ=áå=ÇÉê=e~åÇÉäëÄáä~åòK= bë=Öáäí=~äëçW=¬=R=f=pK=O=bpíd=→=¬=ORQ=ed_=→=¬=R=f=pK=N=bpíd= =

1.3.3

Durchbrechung der Maßgeblichkeit

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74

B. Rechtlicher Hintergrund

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2. Buchführungspflichten

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78

B. Rechtlicher Hintergrund =

3.1 Buchführungsgrundsätze wì=ÇÉå=ïáÅÜíáÖëíÉå=áå=ÇÉê=iáíÉê~íìê=ìåÇ=ÇÉê=éê~âíáëÅÜÉå=^åïÉåÇìåÖ=òì=ÑáåÇÉåÇÉå= _ìÅÜÑΩÜêìåÖëÖêìåÇë®íòÉå=ò®ÜäÉå=ÇáÉ=ÑçäÖÉåÇÉåW= póëíÉã~íáëÅÜÉê=^ìÑÄ~ì=ÇÉê=_ìÅÜÑΩÜêìåÖ= sçêÖ®åÖÉ= ãΩëëÉå= âçêêÉâí= ÉêÑ~ëëí= ïÉêÇÉåK= báå= ëóëíÉã~íáëÅÜÉê= hçåíÉåê~ÜãÉå= ëçïáÉ= Éáå= Ç~ê~ìë= ~ÄÖÉäÉáíÉíÉê= hçåíÉåéä~å= ëáåÇ= ÑΩê= ÇáÉ= _ìÅÜÑΩÜêìåÖ= îçå= ÉåíJ ëÅÜÉáÇÉåÇÉê=_ÉÇÉìíìåÖK= råîÉê®åÇÉêäáÅÜâÉáí=ÇÉê=^ìÑòÉáÅÜåìåÖÉå= ^ìÑòÉáÅÜåìåÖÉå= ÇΩêÑÉå= åáÅÜí= áã= k~ÅÜÜáåÉáå= îÉê®åÇÉêÄ~ê= ëÉáå= E¬= OPV= fff= ed_I== ¬=NQS=fs=^lFK=cÉÜäÉêÜ~ÑíÉ=_ìÅÜìåÖÉå=ëáåÇ=ÇìêÅÜ=píçêåáÉêìåÖ=çÇÉê=kÉìÄìÅÜìåÖ= òì=âçêêáÖáÉêÉåK= sçääëí®åÇáÖâÉáí=ìåÇ=oáÅÜíáÖâÉáí= ^ääÉ=êÉäÉî~åíÉå=dÉëÅÜ®ÑíëîçêÑ®ääÉ=ëáåÇ=áå=ÇÉê=êáÅÜíáÖÉå=e∏ÜÉ=ìåÇ=~ìÑ=ÇÉã=êáÅÜíáJ ÖÉå=hçåíç=òì=îÉêÄìÅÜÉå=E¬=OPV=ff=ed_I=¬=OQS=f=ed_I=¬=NQS=f=pK=N=^lFK=bë=ÇΩêJ ÑÉå=ìåíÉê=âÉáåÉå=rãëí®åÇÉå=ÑáâíáîÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ=ÖÉÄìÅÜí=ïÉêÇÉåK= sÉêëí®åÇäáÅÜâÉáí= k~ÅÜ=¬=OPU=f=pK=O=ed_=ìåÇ=¬=NQR=f=pK=N=^l=ãìëë=ÇáÉ=_ìÅÜÑΩÜêìåÖ=ÉáåÉã=ë~ÅÜJ îÉêëí®åÇáÖÉå= aêáííÉå= áååÉêÜ~äÄ= ÉáåÉê= ~åÖÉãÉëëÉåÉå= wÉáí= ÉáåÉå= §ÄÉêÄäáÅâ= îÉêJ ãáííÉäå=â∏ååÉåK=aáÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ=ãΩëëÉå=ëáÅÜ=~äëç=áå=áÜêÉê=båíëíÉÜìåÖ=ìåÇ= ^ÄïáÅâäìåÖ=EÇ~ÜÉê=^ìÑòÉáÅÜåìåÖ=áå=dêìåÇJ=ìåÇ=e~ìéíÄìÅÜF=îÉêÑçäÖÉå=ä~ëëÉåI= ïçòì=~ìÅÜ=ÑçäÖÉåÇÉê=dêìåÇë~íò=ÇÉê=_ÉäÉÖïÉëÉåëçêÇåìåÖëã®≈áÖâÉáí=ÄÉáíê®ÖíK= lêÇåìåÖëã®≈áÖâÉáí=ÇÉë=_ÉäÉÖïÉëÉåë= ^ääÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ=ãΩëëÉå=ëáÅÜ=áå=áÜêÉê=båíëíÉÜìåÖ=ìåÇ=^ÄïáÅâäìåÖ=îÉêÑçäJ ÖÉå=ÄòïK=~ìÅÜ=òìêΩÅâîÉêÑçäÖÉå=ä~ëëÉå=E¬=OPU=f=pK=P=ed_I=¬=NQR=f=pK=O=^lFK=aáÉë= ÄÉÇÉìíÉí=ÑΩê=ÇáÉ=_ìÅÜÑΩÜêìåÖW= NK= hÉáåÉ=_ìÅÜìåÖ=Ç~êÑ=çÜåÉ=_ÉäÉÖ=EáåíÉêåI=ÉñíÉêåF=ÇìêÅÜÖÉÑΩÜêí=ïÉêÇÉåK== OK= aáÉ=êÉÅÜåÉêáëÅÜÉ=oáÅÜíáÖâÉáí=ÇÉê=_ÉäÉÖáåÜ~äíÉ=ãìëë=ëáÅÜÉêÖÉëíÉääí=ëÉáåK= PK= _ÉäÉÖÉ=ãΩëëÉå=áå=äÉÄÉåÇáÖÉê=péê~ÅÜÉ=ÖÉÜ~äíÉå=ïÉêÇÉå=E¬=OPV=f=ed_FK= QK= a~ë= råíÉêåÉÜãÉå= áëí= òìê= ^ìÑÄÉï~ÜêìåÖ= îçå= pÅÜêáÑíÖìí= îÉêéÑäáÅÜíÉíI= ëçÑÉêå= Éë=_ÉäÉÖÅÜ~ê~âíÉê=Ü~íK= RK= aáÉ= ^ìÑÄÉï~ÜêìåÖëÑêáëíÉå= å~ÅÜ= ¬= ORT= fs= ed_= ìåÇ= ¬= NQT= ff= ^l= ãΩëëÉå= ÉáåÖÉÜ~äíÉå=ïÉêÇÉåK= aáÉëÉ= äáÉÖÉå= ÑΩê= e~åÇÉäëÄΩÅÜÉêI= fåîÉåí~êÉI= _áä~åòÉåI=dìsJoÉÅÜåìåÖÉåI= i~J ÖÉÄÉêáÅÜíÉI= ^êÄÉáíë~åïÉáëìåÖÉåI= ëçåëíáÖÉ= lêÖ~åáë~íáçåëìåíÉêä~ÖÉå= ìåÇ= _ìJ ÅÜìåÖëÄÉäÉÖÉ=ÄÉá=NM=g~ÜêÉåK=bãéÑ~åÖÉåÉ=e~åÇÉäëÄêáÉÑÉ=ìåÇ=táÉÇÉêÖ~ÄÉå= îçå=~ÄÖÉë~åÇíÉå=e~åÇÉäëÄêáÉÑÉå=ëáåÇ=S=g~ÜêÉ=ä~åÖ=~ìÑòìÄÉï~ÜêÉåK= aáÉ= cêáëíÉå= ÄÉÖáååÉå= ~ã= båÇÉ= ÇÉë= h~äÉåÇÉêà~ÜêÉëI= áå= ÇÉã= ÇáÉ= äÉíòíÉå= báåJ íê~ÖìåÖÉå= ÖÉã~ÅÜí= ïçêÇÉå= ëáåÇK= a~ë= ÄÉÇÉìíÉíW= báå= dÉëÅÜ®ÑíëîçêÑ~ääI= ÇÉå= Ç~ë= råíÉêåÉÜãÉå= òK_K= ~ã=NRK= ^éêáä= ~ÄÖÉëÅÜäçëëÉå= Ü~íI=ãìëë= ~Ä= ÇÉã=NK=g~J åì~ê=ÇÉë=cçäÖÉà~ÜêÉë=òÉÜå=çÇÉê=ëÉÅÜë=g~ÜêÉ=~ìÑÄÉï~Üêí=ïÉêÇÉåK= k~ÅÜ= píÉìÉêêÉÅÜí= E¬= NQT= ^lF= ÖÉäíÉå= ÇáÉ= ÖäÉáÅÜÉå= cêáëíÉåK= páÉ= ïÉêÇÉå= äÉÇáÖJ äáÅÜ= ìã= råíÉêä~ÖÉå= ÉêÖ®åòíI= ÇáÉ= ÑΩê= ÇáÉ= _ÉëíÉìÉêìåÖ= îçå= _ÉÇÉìíìåÖ= ëáåÇK= =

3. Grundsätze ordnungsmäßiger Buchführung

79

aÉë=tÉáíÉêÉå=ÉñáëíáÉêí=ÉáåÉ=ëçÖK=^Ää~ìÑÜÉããìåÖK=få=ÇÉê=oÉÖÉä=áëí=Éë=Éêä~ìÄíI= ÇáÉ=dÉëÅÜ®ÑíëìåíÉêä~ÖÉå=å~ÅÜ=^Ää~ìÑ=ÇÉê=^ìÑÄÉï~ÜêìåÖëÑêáëí= òì=îÉêåáÅÜíÉåK= h~åå=ÇáÉ=cáå~åòîÉêï~äíìåÖ=~ÄÉê=òK_K=åçÅÜ=ÇìêÅÜ=ÉáåÉå=píÉìÉêÄÉëÅÜÉáÇ=ÉáåÉ= píÉìÉê=ÉêÜÉÄÉå=E¬¬=NSVJNTN=^lFI=ëç=ÇΩêÑÉå=ÇáÉ=ÄÉíêçÑÑÉåÉå=råíÉêä~ÖÉå=åáÅÜí= îÉêåáÅÜíÉí=ïÉêÇÉåK=

3.2 Bilanzierungsgrundsätze fååÉêÜ~äÄ= ÇÉê= _áä~åòáÉêìåÖëÖêìåÇë®íòÉ= ëáåÇ= åÉÄÉå= ~ääÖÉãÉáåÉå= o~ÜãÉåÖêìåÇë®íJ òÉå=îçê=~ääÉã=^åë~íòJI=^ìëïÉáëJ=ìåÇ=_ÉïÉêíìåÖëîçêëÅÜêáÑíÉå=òì=ìåíÉêëÅÜÉáÇÉåK=^åJ ë~íòîçêëÅÜêáÑíÉå=êÉÖÉäåI=çÄ=Éáå=p~ÅÜîÉêÜ~äí=E^åä~ÖÉÖÉÖÉåëí~åÇI=oΩÅâëíÉääìåÖI=sÉêJ ÄáåÇäáÅÜâÉáíI= oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉåI= ÉíÅKF= áå= ÇÉê= _áä~åò= ~ìëÖÉïáÉëÉå= ïÉêJ ÇÉå=ãìëë=E^åë~íòÖÉÄçíÉFI=Ç~êÑ=E^åë~íòï~ÜäêÉÅÜíÉF=çÇÉê=åáÅÜí=Ç~êÑ=E^åë~íòîÉêÄçíÉFK= ^ìëïÉáëîçêëÅÜêáÑíÉå= êÉÖÉäåI= ~å= ïÉäÅÜÉê= píÉääÉ= ÇÉê= däáÉÇÉêìåÖ= ÇÉë= g~ÜêÉë~ÄJ ëÅÜäìëëÉë=ÇáÉ=Äáä~åòáÉêíÉå=mçëáíáçåÉå=òì=ÉêÑ~ëëÉå=ëáåÇK=jáí=ïÉäÅÜÉã=tÉêí=ÇáÉ=áå=ÇÉê= _áä~åò= ìåÇ= dìs= ~åÖÉëÉíòíÉå= mçëáíáçåÉå= ~åòìëÉíòÉå= ëáåÇI= ïáêÇ= ÇìêÅÜ= ÇáÉ= _ÉïÉêJ íìåÖëîçêëÅÜêáÑíÉå= ÇÉÑáåáÉêíK= ^åë~íòJ= ìåÇ= ^ìëïÉáëîçêëÅÜêáÑíÉå= ïÉêÇÉå= îçê= ~ääÉã= áã= h~éáíÉä= `I= _ÉïÉêíìåÖëîçêëÅÜêáÑíÉå= áã= h~éáíÉä= a= ÄÉÜ~åÇÉäíK= ^ääÖÉãÉáåÉ= dêìåÇJ ë®íòÉ=ìåÇ=_ÉïÉêíìåÖëîçêëÅÜêáÑíÉå=ïÉêÇÉå=áã=cçäÖÉåÇÉå=å®ÜÉê=Éê∏êíÉêíK=

3.2.1

Allgemeine Grundsätze

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tÉêíÉêÜÉääÉåÇÉ=q~íë~ÅÜÉå=E¬=ORO=f=kêK=Q=ed_F=ÄÉòáÉÜÉå=ëáÅÜ=~ìÑ=p~ÅÜîÉêÜ~äíÉ= ÇÉë=~ÄÖÉä~ìÑÉåÉå=dÉëÅÜ®Ñíëà~ÜêÉëK=få=ÇÉê=k~ÅÜÑçäÖÉéÉêáçÇÉ=ÉêïçêÄÉåÉ=ÄÉëëÉJ êÉ=hÉååíåáëëÉ=ëáåÇ=ÄÉá=ÇÉê=_áä~åòÉêëíÉääìåÖ=ÑΩê=Ç~ë=sçêà~Üê=òì=ÄÉêΩÅâëáÅÜíáÖÉåK=

80

B. Rechtlicher Hintergrund

⌦= _ÉáëéáÉäÉW= = J= j®åÖÉäêΩÖÉå=îçå=hìåÇÉå=~å=áã=~ÄÖÉä~ìÑÉåÉå=dÉëÅÜ®Ñíëà~Üê=~ìëÖÉJ äáÉÑÉêíÉå=bêòÉìÖåáëëÉå= = J= báå= pÅÜìäÇåÉê= ãÉäÇÉí= Äáë= òìê= _áä~åò~ìëíÉääìåÖ= hçåâìêë= ~åI= ïçÄÉá= ÇáÉ=w~ÜäìåÖëìåÑ®ÜáÖâÉáí=~ÄÉê=ÄÉêÉáíë=îçê=_áä~åòëíáÅÜí~Ö=ÄÉëí~åÇK=aáÉ= cçêÇÉêìåÖ=áëí=~äë=ìåÉáåÄêáåÖäáÅÜ=~ÄòìëÅÜêÉáÄÉå=EîäÖK=a=PKQKOFK= tÉêíÄÉÖêΩåÇÉåÇÉ=q~íë~ÅÜÉå=ÄÉòáÉÜÉå=ëáÅÜ=~ìÑ=bêÉáÖåáëëÉI=ÇáÉ=ëáÅÜ=å~ÅÜ=ÇÉã= _áä~åòëíáÅÜí~Ö= ÉêÉáÖåÉí= Ü~ÄÉåK= aáÉ= ÄÉíêÉÑÑÉåÇÉå= bêÉáÖåáëëÉ= ëáåÇ= ÇÉã= åÉìÉå= dÉëÅÜ®Ñíëà~Üê=òìòìçêÇåÉåK= ⌦= _ÉáëéáÉäÉW= = J= j®åÖÉäêΩÖÉå=îçå=hìåÇÉå=~å=áã=åÉìÉå=dÉëÅÜ®Ñíëà~Üê=~ìëÖÉäáÉÑÉêíÉå= bêòÉìÖåáëëÉå= = J= fåëçäîÉåò= ÉáåÉë= pÅÜìäÇåÉêë= áã= cçäÖÉà~ÜêI= ïçÄÉá= òìã= _áä~åòëíáÅÜí~Ö= åçÅÜ= âÉáåÉ= w~ÜäìåÖëëÅÜïáÉêáÖâÉáíÉå= îçêä~ÖÉåK= aáÉëÉ= q~íë~ÅÜÉ= Ç~êÑ= áå= ÇÉê= _áä~åò= ÇÉë= ~ÄÖÉä~ìÑÉåÉå= dÉëÅÜ®Ñíëà~ÜêÉë= åáÅÜí= ÄÉêΩÅâëáÅÜíáÖ= ïÉêÇÉåI=Ç~=ëáÉ=òìã=_áä~åòëíáÅÜí~Ö=åáÅÜí=îçêä~ÖK= =

Ziel des Grundsatzes:

Erfassung aller Vermögensgegenstände, Rückstellungen, Verbindlichkeiten, Rechnungsabgrenzungsposten, Erträge und Aufwendungen.

= OK=dêìåÇë~íò=ÇÉê=_áä~åòâä~êÜÉáí=ìåÇ=§ÄÉêëáÅÜíäáÅÜâÉáí= aáÉëÉê=Ñçêã~äÉ=dêìåÇë~íò=áëí=áå=¬=OQP=ff=ed_=âçÇáÑáòáÉêíK=pçïçÜä=ÇáÉ=däáÉÇÉêìåÖ=~äë= ~ìÅÜ=ÇáÉ=mçëíÉåÄÉòÉáÅÜåìåÖ=ëçää=ìåíÉê=_É~ÅÜíìåÖ=ÇÉê=ÖÉëÉíòäáÅÜÉå=sçêëÅÜêáÑíÉå=ëç= ÖÉëí~äíÉí=ëÉáåI=Ç~ëë=ÇÉê=_áä~åòäÉëÉê=Éáå=ΩÄÉêëáÅÜíäáÅÜÉë=w~ÜäÉåïÉêâ=îçêÑáåÇÉíK=_ÉòΩÖJ äáÅÜ=ÇÉê=_áä~åòÖäáÉÇÉêìåÖ=ÖáÄí=Éë=òK_K=ÑΩê=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=áå=¬=OSS=ed_=ÖÉå~ìÉ= sçêëÅÜêáÑíÉå=EbáåÉ=bêÖ®åòìåÖ=ÇáÉëÉê=jáåÇÉëíÖäáÉÇÉêìåÖ=áã=fåíÉêÉëëÉ=ÇÉê=_áä~åòâä~êJ ÜÉáí=áëí=ã∏ÖäáÅÜKFK=fã=báåòÉäåÉå=ìãÑ~ëëí=ÇÉê=dêìåÇë~íò=ÇÉê=hä~êÜÉáí=ÇêÉá=^ëéÉâíÉK= ^åÖÉãÉëëÉåÉ=däáÉÇÉêìåÖëíáÉÑÉ=îçå=_áä~åò=ìåÇ=dìsW=báåÉ=òì=íáÉÑÉ=råíÉêÖäáÉÇÉJ êìåÖ=ÇÉê=mçëíÉå=â~åå=~ääÉêÇáåÖë=ïáÉÇÉêìã=òì=råΩÄÉêëáÅÜíäáÅÜâÉáí=ÑΩÜêÉåK= báåÇÉìíáÖÉ=mçëíÉåÄÉòÉáÅÜåìåÖ=áå=_áä~åò=ìåÇ=dìsW=aÉã=g~ÜêÉë~ÄëÅÜäìëëJiÉëÉê= ãΩëëÉå= ÇáÉ= áåÜ~äíäáÅÜÉå= råíÉêëÅÜáÉÇÉ= ÇÉê= ÉáåòÉäåÉå= mçëíÉå= ÇÉìíäáÅÜ= ïÉêÇÉåK= bë= ëáåÇ= ~äëç= ÄÉáëéáÉäëïÉáëÉ=_ÉíÉáäáÖìåÖÉå= EbáÖÉåíΩãÉêêÉÅÜíÉF= ìåÇ= ^ìëäÉáÜìåJ ÖÉå=Edä®ìÄáÖÉêêÉÅÜíÉF=ÇÉìíäáÅÜ=áå=ÇÉê=_ÉòÉáÅÜåìåÖ=òì=íêÉååÉåK= sÉêêÉÅÜåìåÖëîÉêÄçíW=¬=OQS=ff=ed_=îÉêÄáÉíÉí=ÇáÉ=sÉêêÉÅÜåìåÖ=îçå=^âíáî~=ìåÇ= m~ëëáî~= ìåÇ= îçå= ^ìÑïÉåÇìåÖÉå= ìåÇ= bêíê®ÖÉå= ãáíÉáå~åÇÉêK= aáÉë= ëçää= ÉáåÉå= ã∏ÖäáÅÜëí= ÜçÜÉå= fåÑçêã~íáçåëÖÉÜ~äí= ÇÉë= g~ÜêÉë~ÄëÅÜäìëëÉë= áã= fåíÉêÉëëÉ= ÇÉë= iÉëÉêë= Ö~ê~åíáÉêÉåK= pç= áëí= ÄÉáëéáÉäëïÉáëÉ= Éáå= ë~äÇáÉêíÉê= ^ìëïÉáë= ÇÉë= kÉííçJ dÉäÇîÉêã∏ÖÉåë=EZ=h~ëëÉ=H=_~åâÖìíÜ~ÄÉå=H=âìêòÑêáëíáÖÉ=cçêÇÉêìåÖÉå=Ó=âìêòJ ÑêáëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉåF=åáÅÜí=òìä®ëëáÖK= aÉê=_áä~åòâä~êÜÉáí=ÇáÉåí=~ì≈ÉêÇÉã=ÇáÉ=ÇÉí~áääáÉêíÉ=^åÖ~ÄÉ=îçå=fåÑçêã~íáçåÉå=ΩÄÉê= ÇáÉ=~åÖÉï~åÇíÉå=_ÉïÉêíìåÖëãÉíÜçÇÉå=EòK_K=jÉíÜçÇÉå=ÇÉê=sçêê~íëÄÉïÉêíìåÖF=ìåÇ= ÇÉêÉå=ûåÇÉêìåÖK= =

3. Grundsätze ordnungsmäßiger Buchführung

81

^ÄëÅÜäáÉ≈ÉåÇ= ëÉá= åçÅÜ= Éêï®ÜåíI= Ç~ëë= ~ìÅÜ= ÉáåÉ= bêÑçäÖëëé~äíìåÖ= îçêòìåÉÜãÉå= áëíK= aáÉë= ÄÉÇÉìíÉíI= Ç~ëë= ÑçäÖÉåÇÉ= ^ìÑïÉåÇìåÖÉå= ìåÇ= bêíê®ÖÉ= ÖÉëçåÇÉêí= ~ìëÖÉïáÉëÉå= ïÉêÇÉå=ãΩëëÉå== _ÉíêáÉÄäáÅÜÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉW== c~ääÉå=áã=o~ÜãÉå=ÇÉê=bêÑΩääìåÖ=ÇÉë=_ÉíêáÉÄëòïÉÅâë=~å=EòK_K=i∏ÜåÉI=j~íÉêá~äI= sÉêï~äíìåÖëâçëíÉåF= _ÉíêáÉÄëÑêÉãÇÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉW== píÉÜÉå=ãáí=ÇÉã=_ÉíêáÉÄëòïÉÅâ=áå=âÉáåÉêäÉá=wìë~ããÉåÜ~åÖ=EòK_K=péÉåÇÉåF= mÉêáçÇÉåÑêÉãÇÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉW= tìêÇÉå=åáÅÜí=áå=ÇÉã=g~Üê=ÖÉÄìÅÜíI=áå=ÇÉã=ÇÉê=bêÑçäÖ=ÉêòáÉäí=ïìêÇÉ=EòK_K=píÉìJ Éêå~ÅÜò~ÜäìåÖÉå=~ìë=ÑêΩÜÉêÉå=g~ÜêÉåF= ^ì≈ÉêçêÇÉåíäáÅÜÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉW= páåÇ=~ì≈ÉêçêÇÉåíäáÅÜ=ÜçÅÜ=ìåÇ=Ñ~ääÉå=®ì≈Éêëí=ëÉäíÉå=~å=EòK_K=bêíê®ÖÉ=~ìë=sÉêJ ëáÅÜÉêìåÖëäÉáëíìåÖÉåI=sÉêäìëí=~ìë=_~åÇëÅÜ~ÇÉåF= =

Ziel des Grundsatzes:

Verständliche Informationsübermittlung

= PK=dêìåÇë~íò=ÇÉê=_áä~åòï~ÜêÜÉáí= aáÉ=dêìåÇë®íòÉ=ÇÉê=oáÅÜíáÖâÉáí=ìåÇ=táääâΩêÑêÉáÜÉáí=ïÉêÇÉå=çÑí=ìåíÉê=ÇÉã=_ÉÖêáÑÑ=_áJ ä~åòï~ÜêÜÉáí=òìë~ããÉåÖÉÑ~ëëíK== råíÉê=oáÅÜíáÖâÉáí=Eë~ÅÜÄÉòçÖÉåÇÉ=t~ÜêÜÉáíF=ïáêÇ=ÇáÉ=çÄàÉâíáîÉ=§ÄÉêÉáåëíáããìåÖ= òïáëÅÜÉå=ÇÉå=^ìëë~ÖÉå=îçå=_ìÅÜÑΩÜêìåÖ=ëçïáÉ=g~ÜêÉë~ÄëÅÜäìëë=ìåÇ=ÇÉå=òìÖêìåJ ÇÉ=äáÉÖÉåÇÉå=p~ÅÜîÉêÜ~äíÉå=îÉêëí~åÇÉåK=aÉê=dêìåÇë~íò=ÇÉê=oáÅÜíáÖâÉáí=ìãÑ~ëëí= ëçJ ïçÜä=ÇáÉ=Ñçêã~äÉ=~äë=~ìÅÜ=ÇáÉ=ã~íÉêáÉääJáåÜ~äíäáÅÜÉ=pÉáíÉ=ÇÉë=g~ÜêÉë~ÄëÅÜäìëëÉëK=fåJ Ü~äíäáÅÜ= êáÅÜíáÖ= ãΩëëÉå= ÇáÉ= áã= g~ÜêÉë~ÄëÅÜäìëë= ~åÖÉÖÉÄÉåÉå= tÉêíÉ= ëÉáå= EâçêêÉâíÉ= _ÉêÉÅÜåìåÖ=ìåíÉê=_ÉêΩÅâëáÅÜíáÖìåÖ=ÇÉê=dç_=ìåÇ=Ü~åÇÉäëêÉÅÜíäáÅÜÉê=oÉÅÜåìåÖëäÉJ ÖìåÖëîçêëÅÜêáÑíÉåFK=cçêã~ä=ÖÉÜí=Éë=Ç~êìãI=ÇáÉ=g~ÜêÉë~ÄëÅÜäìëëéçëáíáçåÉå=áÜêÉã=fåJ Ü~äí=ìåÇ=ÇÉå=ÖÉëÉíòäáÅÜÉå=sçêëÅÜêáÑíÉå=ÉåëéêÉÅÜÉåÇ=òì=ÄÉòÉáÅÜåÉåK=bë=ÇΩêÑÉå=~äëç= ÄÉáëéáÉäëïÉáëÉ=dÉÄ®ìÇÉ=åáÅÜí=~äë=ã~ëÅÜáåÉääÉ=^åä~ÖÉå=ÄÉòÉáÅÜåÉí=ïÉêÇÉåK= _Éá= pÅÜ®íòìåÖÉå= ìåÇ= bêãÉëëÉåëÉåíëÅÜÉáÇìåÖÉå= áëí= ÇÉê= dêìåÇë~íò= ÇÉê= táääâΩêJ ÑêÉáÜÉáí==EéÉêëçåÉåÄÉòçÖÉåÉ=t~ÜêÜÉáíF=òì=ÄÉ~ÅÜíÉåK=báå=tÉêí~åë~íò=áã=g~ÜêÉë~ÄJ ëÅÜäìëë= Ç~êÑ= ÇÉãå~ÅÜ= åáÅÜí= ïáääâΩêäáÅÜ= ëÉáåI= Éê= ãìëë= ~ìë= çêÇåìåÖëÖÉã®≈Éå= _ÉäÉJ ÖÉåI=_ΩÅÜÉêå=ìåÇ=êÉáÑäáÅÜÉå=§ÄÉêäÉÖìåÖÉå=ÄÉêìÜÉåK=aÉê= _áä~åòáÉêÉåÇÉ=ãìëë=ëìÄJ àÉâíáî= îçå= ÇÉê= oáÅÜíáÖâÉáí= ÇÉê= pÅÜ®íòìåÖ= ÄòïK= ÇÉê= òìÖêìåÇÉ= äáÉÖÉåÇÉå= ^åå~ÜãÉå= ΩÄÉêòÉìÖí=ëÉáå=ìåÇ=Ç~êÑ=åáÅÜí=ÄÉïìëëí=îçå=ëÉáåÉê=§ÄÉêòÉìÖìåÖ=~ÄïÉáÅÜÉåI=ìã=ÄáJ ä~åòéçäáíáëÅÜÉ=çÇÉê=ëíÉìÉêäáÅÜÉ=wáÉäÉ=òì=ÉêêÉáÅÜÉåK= =

Ziel des Grundsatzes:

Verbot wissentlich falscher Bilanzansätze

=

82

B. Rechtlicher Hintergrund

QK=dêìåÇë~íò=ÇÉê=táêíëÅÜ~ÑíäáÅÜâÉáí=ìåÇ=tÉëÉåíäáÅÜâÉáí= _Éá=àÉÇÉê=ÉáåòÉäåÉå=j~≈å~ÜãÉ=ÇÉê=_ìÅÜÑΩÜêìåÖ=ìåÇ=ÄÉá=ÇÉê=^ìÑëíÉääìåÖ=ÇÉë=g~ÜJ êÉë~ÄëÅÜäìëëÉë=ãìëë=ÇáÉ=sÉêÜ®äíåáëã®≈áÖâÉáí=ÇÉê=jáííÉä=ÖÉï®ÜêäÉáëíÉí=ëÉáåK=^ìÑ=ÉáåÉ= ÖÉêáåÖÑΩÖáÖÉ=sÉêÄÉëëÉêìåÖ=ÇÉê=dÉå~ìáÖâÉáí=ìåÇ=Ç~ãáí=ÇÉë=fåÑçêã~íáçåëÖÉÜ~äíÉë=ÑΩê= ÇáÉ=^ÇêÉëë~íÉå=â~åå=îÉêòáÅÜíÉí=ïÉêÇÉåI=ïÉåå=ÇÉê=Ç~ãáí=îÉêÄìåÇÉåÉ=^ìÑï~åÇ=ìåJ îÉêÜ®äíåáëã®≈áÖ=ÜçÅÜ=áëíK=bë=ï®êÉ=òK_K=∏âçåçãáëÅÜ=åáÅÜí=îÉêíêÉíÄ~êI=áå=ÉáåÉã=_~ìJ ã~êâí= àÉÇÉ= ÉáåòÉäåÉ= pÅÜê~ìÄÉ= ÉáåòÉäå= òì= ÄÉïÉêíÉåK= aáÉëÉê= dêìåÇë~íò= ëíÉääí= Ç~ÜÉê= ÇáÉ= oÉÅÜíÑÉêíáÖìåÖ= ÑΩê= ~ääÉ= Ö®åÖáÖÉå= _ÉïÉêíìåÖëîÉêÉáåÑ~ÅÜìåÖëîÉêÑ~ÜêÉå= EîÖäK= a= PKOKNF=Ç~êK= _Éá= ÇÉê= _ÉìêíÉáäìåÖ= ÇÉê= lêÇåìåÖëã®≈áÖâÉáí= ÇÉê= _ìÅÜÑΩÜêìåÖ= áëí= Éë= îçå= _ÉÇÉìJ íìåÖI= çÄ= ÇáÉ= j®åÖÉä= áã= eáåÄäáÅâ= ~ìÑ= ÇáÉ= dÉåÉê~äåçêãÉå= ïÉëÉåíäáÅÜ= ëáåÇ= çÇÉê= åáÅÜíK= aáÉ= ^ÄÖêÉåòìåÖ= òïáëÅÜÉå= ïÉëÉåíäáÅÜÉå= ìåÇ= ìåïÉëÉåíäáÅÜÉå= báåÑäΩëëÉåI= fåJ Ñçêã~íáçåÉå=çÇÉê=_ÉÉáåíê®ÅÜíáÖìåÖÉå=áëí=åáÅÜí=ÖÉëÉíòíäáÅÜ=ÖÉêÉÖÉäí=ìåÇ=ÄäÉáÄí=Ç~ÜÉê= ÇÉê=_ÉìêíÉáäìåÖ=ÇÉë=_áä~åòáÉêÉåÇÉå=ÄòïK=ÇÉë=^ÄëÅÜäìëëéêΩÑÉêë=ΩÄÉêä~ëëÉåK= =

3.2.2

Bewertungsgrundsätze nach § 252 HGB

NK=dêìåÇë~íò=ÇÉê=_áä~åòáÇÉåíáí®í= aáÉëÉê=dêìåÇë~íò=ÄÉë~ÖíI=Ç~ëë=ÇáÉ=bê∏ÑÑåìåÖëÄáä~åò=ÉáåÉë=g~ÜêÉë=ãáí=ÇÉê=pÅÜäìëëÄáJ ä~åò=ÇÉë=sçêà~ÜêÉë=ΩÄÉêÉáåëíáããÉå=ãìëë=E¬=ORO=f=kêK=N=ed_FK== aáÉ= cçäÖÉ= ÇÉê= _áä~åòáÇÉåíáí®í= áëí= ÇáÉ= ëçÖK= wïÉáëÅÜåÉáÇáÖâÉáí= ÇÉê= _áä~åòK= aáÉëÉ= ÄÉJ ë~ÖíI=Ç~ëë=~ääÉ=Äáä~åòÄÉòçÖÉåÉå=_ìÅÜìåÖÉå=ÖÉÖÉåä®ìÑáÖÉ=^ìëïáêâìåÖÉå=~ìÑ=ÇáÉ=_áJ ä~åò=ìåÇ=ÇÉå=dÉïáåå=ÇÉë=cçäÖÉà~ÜêÉë=EçÇÉê=ãÉÜêÉêÉê=cçäÖÉà~ÜêÉF=Ü~ÄÉåK= ⌦= _ÉáëéáÉäW== báåÉ=ÖÉïáååãáåÇÉêåÇÉ=pçåÇÉê~ÄëÅÜêÉáÄìåÖ=~ìÑ=ÉáåÉ=^åä~ÖÉ=áã=g~Üê=MS=ÑΩÜêí=Ç~òìI= Ç~ëë= ÇÉê= ^åÑ~åÖëïÉêí= áå= MT= ÉåíëéêÉÅÜÉåÇ= åáÉÇêáÖÉêI= ÇáÉ= ^ÄëÅÜêÉáÄìåÖëÄ~ëáë= ÇÉê= cçäÖÉà~ÜêÉ=ãáíÜáå=ÉåíëéêÉÅÜÉåÇ=åáÉÇêáÖÉê=ìåÇ=ÇÉê=dÉïáåå=ÉåíëéêÉÅÜÉåÇ=Ü∏ÜÉê=áëíK== =

Ziel des Grundsatzes:

Schutz gegen Bilanzmanipulation =

OK=dêìåÇë~íò=ÇÉê=_áä~åòâçåíáåìáí®í=ÄòïK=JëíÉíáÖâÉáí= aáÉ= ÑçêãÉääÉ= _áä~åòëíÉíáÖâÉáí= ëÅÜêÉáÄí= ÇáÉ= _ÉáÄÉÜ~äíìåÖ= ÇÉê= cçêã= ìåÇ= däáÉÇÉêìåÖ= îçå=~ìÑÉáå~åÇÉêÑçäÖÉåÇÉå=_áä~åòÉå=ìåÇ=dìsJoÉÅÜåìåÖÉå=îçê=E¬=OSR=f=ed_FK=råJ íÉê= ÄÉëçåÇÉêÉå= rãëí®åÇÉå= ëáåÇ= ^ÄïÉáÅÜìåÖÉå= ÄÉá= ~ìÑÉáå~åÇÉêÑçäÖÉåÇÉå= däáÉÇÉJ êìåÖÉå=ã∏ÖäáÅÜI=ÇáÉ=~ÄÉê=áã=^åÜ~åÖ=~åòìÖÉÄÉå=ìåÇ=òì=ÄÉÖêΩåÇÉå=ëáåÇK= ^ìÅÜ=ïÉåå=ÇáÉëÉê=dêìåÇë~íò=åìê=ÑΩê=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=âçÇáÑáòáÉêí=ïìêÇÉI=Ç~=åìê= ÑΩê= ÇáÉëÉ=ÉáåÉ= ÄÉëíáããíÉ= jáåÇÉëíÖäáÉÇÉêìåÖ= îçêÖÉëÅÜêáÉÄÉå=áëíI= áëí= Éê= ÇÉååçÅÜ= ÑΩê= ~ääÉ=oÉÅÜíëÑçêãÉå=ÖΩäíáÖK== j~íÉêáÉääÉ=_áä~åòëíÉíáÖâÉáí=ÜáåÖÉÖÉå=îÉêéÑäáÅÜíÉí=ÇÉå=_áä~åòáÉêÉåÇÉå=òìê=âçåíáåìáÉêJ äáÅÜÉå= ^åïÉåÇìåÖ= ÇÉê= ÖäÉáÅÜÉå= _ÉïÉêíìåÖëãÉíÜçÇÉå= Eéä~åã®≈áÖ= ìåÇ= ëóëíÉã~J íáëÅÜ= îçêÖÉåçããÉåÉ= _ÉïÉêíìåÖëã~≈å~ÜãÉåF= áå= ~ìÑÉáå~åÇÉêÑçäÖÉåÇÉå= _áä~åòÉå= EdäÉáÅÜã®≈áÖâÉáí=ÇÉê=_ÉïÉêíìåÖëãÉíÜçÇÉå=å~ÅÜ=¬=ORO=f=kêK=S=ed_FK=pç=ëáåÇ=ÄÉáJ =

3. Grundsätze ordnungsmäßiger Buchführung

83

ëéáÉäëïÉáëÉ= ÉáåÉ= dêìééÉåÄÉïÉêíìåÖ= ãáí= aìêÅÜëÅÜåáííëïÉêíÉå= E¬= ORS= ed_I= îÖäK= a= PKOKNF=çÇÉê=ÇáÉ=báåÄÉòáÉÜìåÖ=ÇÉê=sÉêï~äíìåÖëâçëíÉå=áå=ÇáÉ=eÉêëíÉääâçëíÉå=E¬=ORR=ff= ed_I= îÖäK= `= VKNF= ÄÉáòìÄÉÜ~äíÉåK= aáÉ= _áä~åòëíÉíáÖâÉáí= ìãÑ~ëëí= ~ääÉêÇáåÖë= âÉáåÉ= ^åJ ë~íòëíÉíáÖâÉáíI=~äëç=åáÅÜí=ÇáÉ=mÑäáÅÜí=ÇÉê=ëíÉíáÖÉå=^ìëΩÄìåÖ=îçå=^åë~íòï~ÜäêÉÅÜíÉåK= =

Ziel des Grundsatzes:

Gewährleistung der Vergleichbarkeit des Unternehmenserfolgs und -vermögens im Zeitablauf =

PK=dêìåÇë~íò=ÇÉê=cçêíÑΩÜêìåÖ=ÇÉê=råíÉêåÉÜãÉåëí®íáÖâÉáí= aáÉëÉê=~ìÅÜ=~äë=dçáåÖJ`çåÅÉêåJmêáåòáé=E¬=ORO=f=kêK=O=ed_F=ÄÉòÉáÅÜåÉíÉ=dêìåÇë~íò= ÄÉë~ÖíI= Ç~ëë= åçêã~äÉêïÉáëÉ= ÇáÉ= cçêíÑΩÜêìåÖ= ÇÉê= dÉëÅÜ®Ñíëí®íáÖâÉáí= áå= ÉáåÉã= ΩÄÉêJ ëÉÜÄ~êÉå= âΩåÑíáÖÉå= wÉáíê~ìã= îçå= ãáåÇÉëíÉåë= ÉáåÉã= g~Üê=å~ÅÜ= ÇÉã= _áä~åòëíáÅÜí~Ö= ~åòìåÉÜãÉå= áëí= ìåÇ= Ç~ÜÉê= ÄÉá= ÇÉê= _ÉïÉêíìåÖ= ÇÉê= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= ÉáåÉ= ã∏ÖäáÅÜÉ= sÉê®ì≈ÉêìåÖ= ÇÉë= dÉë~ãíìåíÉêåÉÜãÉåë= çÇÉê= ÇÉëëÉå= iáèìáÇ~íáçå= áå= báåJ òÉäíÉáäÉå=EłwÉêëÅÜä~ÖìåÖ F=âÉáåÉ=_É~ÅÜíìåÖ=ÑáåÇÉíK=^ÄëÅÜä®ÖÉI=ÇáÉ=ÄÉá=wÉêëÅÜä~ÖìåÖ= åçíïÉåÇáÖ= ï®êÉåI= ìã= âìêòÑêáëíáÖ= ÉáåÉå= h®ìÑÉê= òì= ÑáåÇÉåI= ÇΩêÑÉå= Ç~ÜÉê= ÄÉáëéáÉäëJ ïÉáëÉ=åáÅÜí=îÉêêÉÅÜåÉí=ïÉêÇÉåK= = ^ÄïÉáÅÜìåÖ=îçã=dêìåÇë~íò= s= = cçêíÑΩÜêìåÖëJ=ìåÇ=iáèìáÇ~íáçåëïÉêí= = =

Ziel des Grundsatzes:

Vermeidung abschlagsbedingter negativer Auswirkungen auf die Werte von Vermögensgegenständen =

QK=dêìåÇë~íò=ÇÉê=píáÅÜí~ÖëÄÉïÉêíìåÖ= aáÉ= _áä~åò= áëí= ~äë= wÉáíéìåâíêÉÅÜåìåÖ= ëíáÅÜí~ÖëÄÉòçÖÉåK= _áä~åòëíáÅÜí~Ö= áëí= ãÉáëí= ÇÉê= PNKNOK= bë= ÖáÄí= ~ÄÉê= ~ìÅÜ=îçã= h~äÉåÇÉêà~Üê= ~ÄïÉáÅÜÉåÇÉ= dÉëÅÜ®Ñíëà~ÜêÉ= ãáí= ~åÇÉJ êÉå= _áä~åòëíáÅÜí~ÖÉå= EòK_K= PMKMSKI= PMKMVKFK= a~ë= sÉêã∏ÖÉå= ìåÇ= ~ìÅÜ= ÇáÉ= cáå~åòä~ÖÉ= ëáåÇ=~ìÑ=ÇáÉëÉå=píáÅÜí~Ö=ÄÉòçÖÉå=Ç~êòìëíÉääÉå=E¬=ORO=f=kêK=P=ed_FK= bë=ÇΩêÑÉå=áå=ÇÉê=_áä~åò=åìê=~ääÉ=~ã=píáÅÜí~Ö=îçêÜ~åÇÉåÉå=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= ìåÇ=pÅÜìäÇÉå=ãáí=áÜêÉã=píáÅÜí~ÖëïÉêí=~åÖÉëÉíòí=ïÉêÇÉåK=^ääÉ=Äáë=òìã=píáÅÜí~Ö=îÉêJ ìêë~ÅÜíÉå= bêÑçäÖëïáêâìåÖÉå= ëáåÇ= òì= ÄÉêΩÅâëáÅÜíáÖÉåK= ^ääÉ= ëé®íÉê= ~åÖÉÑ~ääÉåÉå= bêJ ÉáÖåáëëÉ=ÇΩêÑÉå=åáÅÜí=ãÉÜê=ÄÉêΩÅâëáÅÜíáÖí=ïÉêÇÉåK== dÉê~ÇÉ= ÇÉëïÉÖÉå= ãΩëëíÉå= ~ìÅÜ= fåÑçêã~íáçåÉå= ΩÄÉê= ÇáÉ= sÉêÜ®äíåáëëÉ= ~ã= _áä~åòJ ëíáÅÜí~ÖI=ÇáÉ=ÇÉå=_áä~åòáÉêÉåÇÉå=Éêëí=òïáëÅÜÉå=_áä~åòëíáÅÜí~Ö=ìåÇ=J~ìÑëíÉääìåÖ=ÉêêÉáJ ÅÜÉåI=ÄÉêΩÅâëáÅÜíáÖí=ïÉêÇÉå=EïÉêí~ìÑÜÉääÉåÇÉ=q~íë~ÅÜÉåI=îÖäK=_=PKOKNFK= aÉê=¬=ORP=fff=pK=P=ed_=ÄÉëÅÜêÉáÄí=ÇáÉ=ÉáåòáÖÉ=^ìëå~ÜãÉ=îçã=píáÅÜí~Öëéêáåòáé=ìåÇ= òï~ê= ÇáÉ= ^ÄëÅÜêÉáÄìåÖ= ÇÉë= rãä~ìÑîÉêã∏ÖÉåë= ~ìÑ= ÇÉå= áå= å®ÅÜëíÉê= wìâìåÑí= òì= ÉêJ ï~êíÉåÇÉå=åáÉÇêáÖÉêÉå=tÉêíK=aáÉëÉ=^ÄëÅÜêÉáÄìåÖ=áëí=áã=píÉìÉêêÉÅÜí=åáÅÜí=òìä®ëëáÖK= =

84

B. Rechtlicher Hintergrund

Ziel des Grundsatzes:

Ansatz und Bewertung sollen sich auf den Bilanzstichtag beziehen. Aus Vorsichtsgründen sind ausnahmsweise werterhellende Tatsachen zu berücksichtigen. =

RK=dêìåÇë~íò=ÇÉê=báåòÉäÄÉïÉêíìåÖ= k~ÅÜ=¬=ORO=f=kêK=P=ed_=ìåÇ=¬=S=f=kêK=N=bpíd=ëáåÇ=~ääÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ=ÄòïK= táêíëÅÜ~ÑíëÖΩíÉê= òìã= _áä~åòëíáÅÜí~Ö= ÉáåòÉäå= òì= ÄÉïÉêíÉåK= aáÉë= ÄÉÇÉìíÉí= åìå= ~ÄÉê= åáÅÜíI=Ç~ëë=òK_K=àÉÇÉë=_~ìíÉáä=ÉáåÉë=mâïë=ÉáåòÉäå=òì=ÄÉïÉêíÉå=áëíI=Ç~=ÇáÉëÉ=báåòÉäJ íÉáäÉ=åìê=òìë~ããÉå=ÑìåâíáçåëÑ®ÜáÖ=ëáåÇ=ìåÇ=áÜêÉå=tÉêí=åìê=áã=dÉë~ãíòìë~ããÉåJ Ü~åÖ=ÉêÜ~äíÉåK=aáÉ=âäÉáåëíÉ=òì=ÄÉïÉêíÉåÇÉ=báåÜÉáí=ÄÉëíÉÜí=Ç~ÜÉê=~ìë=ãÉÜêÉêÉå=báåJ òÉäíÉáäÉåI=ÇáÉ=áå=ÉáåÉã=ëÉÜê=ÉåÖÉå=cìåâíáçåëJ=ìåÇ=kìíòÉåòìë~ããÉåÜ~åÖ=ëíÉÜÉåK= ^ìë= táêíëÅÜ~ÑíäáÅÜâÉáíëÖêΩåÇÉå= ëáåÇ= ~ÄÉê= áå= ÇÉê= mê~ñáë= ÑçäÖÉåÇÉ= ^ìëå~ÜãÉå= îçå= ÇáÉëÉã=dêìåÇë~íò=ΩÄäáÅÜ=ìåÇ=òìä®ëëáÖW= dêìééÉåÄÉïÉêíìåÖW=ÖäÉáÅÜ~êíáÖÉ=dΩíÉê=ïÉêÇÉå=òì=ÉáåÉê=dêìééÉ=òìë~ããÉåÖÉJ Ñ~ëëí=ìåÇ=~äë=dêìééÉ=ÄÉïÉêíÉí=E¬=OQM=fs=ed_I=îÖäK=a=PKOKNF= cÉëíïÉêí= ÑΩê= ÉáåÉ= dêìééÉ= îçå= dÉÖÉåëí®åÇÉåW= òK_K= pÅÜê~ìÄÉåI= eçíÉäéçêòÉää~å= E¬=OQM=fff=ed_I=îÖäK=a=PKOKNF= sÉêÄê~ìÅÜëÑçäÖÉîÉêÑ~ÜêÉå=ÄÉá=sçêê~íëÄÉïÉêíìåÖ=E¬=ORS=pK=N=ed_I=îÖäK=a=PKOKNF= m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖÉå=ÄÉá=Éáåï~åÇÑêÉáÉå=cçêÇÉêìåÖÉå=EîÖäK=a=PKPKRF= m~ìëÅÜ~äÉ=d~ê~åíáÉêΩÅâëíÉääìåÖÉå=EîÖäK=a=SF= =

Ziel des Grundsatzes:

Verhinderung der Verrechnung von positiven und negativen Wertänderungen bei verschiedenen Vermögensgegenständen (Gewährleistung der Nachvollziehbarkeit der Bewertung für Dritte und Schutz vor Bilanzmanipulation) sowie Erreichung größerer Genauigkeit bei der Bewertung =

SK=dêìåÇë~íò=ÇÉê=mÉêáçÇÉå~ÄÖêÉåòìåÖ= bêíê®ÖÉ=ìåÇ=^ìÑïÉåÇìåÖÉå=ÇΩêÑÉå=åìê=áå=ÇÉã=dÉëÅÜ®Ñíëà~Üê=~åÖÉëÉíòí=ïÉêÇÉåI=áå= Ç~ë= ëáÉ= ïáêíëÅÜ~ÑíäáÅÜ= ÄÉíê~ÅÜíÉí= Ñ~ääÉåK= ^ìÑ= ÇÉå= wÉáíéìåâí= ÇÉê= w~ÜäìåÖ= âçããí= Éë= Ç~ÄÉá= åáÅÜí= ~å= E¬= ORO= f= kêK= R= ed_FK= fååÉêÜ~äÄ= ÇáÉëÉë= dêìåÇë~íòÉë= ìåíÉêëÅÜÉáÇÉí= ã~å=~ääÖÉãÉáå=òïáëÅÜÉå=ÉáåÉê=^ÄÖêÉåòìåÖ=ÇÉê=p~ÅÜÉ=å~ÅÜ=ìåÇ=ÉáåÉê=^ÄÖêÉåòìåÖ= ÇÉê=wÉáí=å~ÅÜK= ^ÄÖêÉåòìåÖ=ÇÉê=p~ÅÜÉ=å~ÅÜW=oÉ~äáëáÉêíÉå=bêíê®ÖÉå=ëáåÇ=ÇáÉ=òì=áÜêÉê=bêòáÉäìåÖ= ÉêÑçêÇÉêäáÅÜÉå= ^ìÑïÉåÇìåÖÉå= òìòìçêÇåÉåK= ^ìëÖ~ÄÉå= ïÉêÇÉå= áå= ÇÉê= mÉêáçÇÉ= òìã=^ìÑï~åÇI=áå=ÇÉê=ÇáÉ=ë~ÅÜäáÅÜ=Ç~òìÖÉÜ∏êáÖÉå=bêíê®ÖÉ=êÉ~äáëáÉêí=ïÉêÇÉåK= ⌦= _ÉáëéáÉäW=fã=g~Üê=OMMR=ÜÉêÖÉëíÉääíÉ=bêòÉìÖåáëëÉ=â∏ååÉå=~ìÑÖêìåÇ=îçå=^Äë~íòJ ëÅÜïáÉêáÖâÉáíÉå= Éêëí= áã= g~Üê= OMMS= îÉêâ~ìÑí= ïÉêÇÉåK= _áë= òìã= ^åÑ~ääÉå= ÇÉê= bêJ íê®ÖÉ= áã= g~Üê= OMMS= ÇΩêÑÉå= âÉáåÉ= ÇÉå= bêòÉìÖåáëëÉå= òìêÉÅÜÉåÄ~êÉå= ^ìëÖ~ÄÉå= EòK_K=i∏ÜåÉI=j~íÉêá~äI=ÉíÅKF=~ìÑï~åÇëïáêâë~ã=ïÉêÇÉåK=bêëí=áã=g~Üê=OMMS=ÉêÖÉJ ÄÉå= ÇáÉ= ïáêíëÅÜ~ÑíäáÅÜ= òìë~ããÉåÖÉÜ∏êÉåÇÉå= bêíê®ÖÉ= ìåÇ= ^ìÑïÉåÇìåÖÉå= ÉáJ åÉå=ëáååîçääÉå=g~ÜêÉëÉêÑçäÖK= =

3. Grundsätze ordnungsmäßiger Buchführung

85

^ÄÖêÉåòìåÖ= ÇÉê= wÉáí= å~ÅÜW= wÉáíê~ìãÄÉòçÖÉåÉ= ^ìÑïÉåÇìåÖÉå= ìåÇ= bêíê®ÖÉ= ëáåÇ=ÇÉê=mÉêáçÇÉ=òìòìçêÇåÉåI=òì=ÇÉê=ëáÉ=ïáêíëÅÜ~ÑíäáÅÜ=ÖÉÜ∏êÉå=ìåÇ=ëáåÇ=ÖÖÑK= ~ÄòìÖêÉåòÉåI=ïÉåå=ÇáÉ=w~ÜäìåÖëéÉêáçÇÉ=ÉáåÉ=~åÇÉêÉ=áëíK= ⌦= _ÉáëéáÉä= NW= fã= g~Üê= OMMR= ïÉêÇÉå= jáÉí~ìëÖ~ÄÉå= áå= e∏ÜÉ= îçå= NMKMMMIMM= bìêç= ÑΩê= ÇáÉ= g~ÜêÉ= OMMR= ìåÇ= OMMS= áã= sçê~ìë= ÄÉò~ÜäíK= aáÉ= w~ÜäìåÖ= ÉêÑçäÖí= òï~ê= áå= OMMRI=Éë=ëáåÇ=àÉÇçÅÜ=åìê=RM=B=ÇÉë=^ìÑï~åÇë=ÇÉã=g~Üê=OMMR=òìòìçêÇåÉåK=aáÉ= êÉëíäáÅÜÉå=RM=B=ÖÉÜ∏êÉå=òìã=g~Üê=OMMS=ìåÇ=ëáåÇ=Ç~ÜÉê=áå=ÇáÉëÉë=g~Üê=òì=ΩÄÉêJ íê~ÖÉåK= ⌦= _ÉáëéáÉä=OW=báå=hìåÇÉ=ïáêÇ=Éêëí=áã=cÉÄêì~ê=ÇÉë=g~ÜêÉë=OMMS=ÇáÉ=iÉ~ëáåÖÖÉÄΩÜê= áå=e∏ÜÉ=îçå=OKMMMIMM=bìêç=ÑΩê=ÉáåÉå=áÜã=îçå=^åÑ~åÖ=aÉòÉãÄÉê=OMMR=Äáë=båJ ÇÉ= g~åì~ê= OMMS= ΩÄÉêä~ëëÉåÉå= mâï= ÄÉò~ÜäÉåK= aáÉ= w~ÜäìåÖ= ÉêÑçäÖí= ~äëç= áã= k~ÅÜÜáåÉáåI= Éáå= bêíê~Ö= îçå= NKMMMIMM= bìêç= áëí= ~ÄÉê= ÄÉêÉáíë= áã= g~ÜêÉë~ÄëÅÜäìëë= îçå=OMMR=~åòìëÉíòÉåK= =

báåÉ= ÖÉå~ìÉ= ÄìÅÜìåÖëíÉÅÜåáëÅÜÉ= _ÉÜ~åÇäìåÖ= ÇáÉëÉê= ^ÄÖêÉåòìåÖÉå= ÇìêÅÜ= íê~åëáëíçêáëÅÜÉ= E§ÄÉêíê~ÖìåÖ= îçå= dÉïáåå~ìëïáêâìåÖÉå= áå= ëé®íÉêÉ= mÉêáçÇÉåX= _ëéK= NF= ìåÇ= ~åíáòáé~íáîÉ= EsçêïÉÖå~ÜãÉ= îçå= dÉïáåå~ìëïáêâìåÖÉå= ~ìë= ÇÉê= w~ÜäìåÖëéÉêáçÇÉX=_ëéK=OF=oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå=ÑçäÖí=ìåíÉê=a=QK=

=

Ziel des Grundsatzes:

Gewinn/Verlust wird demjenigen Geschäftsjahr zugeordnet, in dem er verursacht wurde (periodengerechte Erfolgsermittlung) =

TK=dêìåÇë~íò=ÇÉê=sçêëáÅÜí= aáÉëÉë= mêáåòáé= ÇÉê= îçêëáÅÜíáÖÉå= _ÉïÉêíìåÖ= E¬= ORO= f= kêK= Q= ed_F= ÄÉë~ÖíI= Ç~ëë= ÇÉê= g~ÜêÉë~ÄëÅÜäìëë=~ääÉ=oáëáâÉåI=ÇáÉ=îçê~ìëëáÅÜíäáÅÜ=ÄÉëíÉÜÉåI=ÄÉêΩÅâëáÅÜíáÖÉå=ìåÇ=ÇáÉ= sÉêã∏ÖÉåëJ= ìåÇ= bêíê~Öëä~ÖÉ= îçêëáÅÜíáÖ= ÉáåëÅÜ®íòÉå= ãìëëK= aÉê= h~ìÑã~åå= ëçää= ëáÅÜ= ~äëç= ã∏ÖäáÅÜëí= ~êã= ÄòïK= åáÅÜí= êÉáÅÜÉê= ~äë= Éê= áëí= Ç~êëíÉääÉåK= a~ÄÉá= ÇΩêÑÉå= ~ÄÉê= ÇáÉ= dêìåÇë®íòÉ=ÇÉê=oáÅÜíáÖâÉáí=ìåÇ=táääâΩêÑêÉáÜÉáí=åáÅÜí=îÉêäÉíòí=ïÉêÇÉåK=aáÉë=ÄÉÇÉìíÉíI= Ç~ëë=ëáÅÜ=ÇÉê=h~ìÑã~åå=åáÅÜí=ÇìêÅÜ=ìåÖÉêÉÅÜíÑÉêíáÖíÉ=^åë®íòÉ=ëç=~êã=êÉÅÜåÉíI=Ç~ëë= Éê=~ìÑÖêìåÇ=ÉáåÉë=Ç~ÇìêÅÜ=åáÉÇêáÖÉêÉå=dÉïáååÉë=ïÉåáÖÉê=aáîáÇÉåÇÉ=~å=ÇáÉ=^âíáçJ å®êÉ=~ìëëÅÜΩííÉå=ìåÇ=~ìÅÜ=ïÉåáÖÉê=píÉìÉêå=ÄÉò~ÜäÉå=ãìëëK= aÉê=dêìåÇë~íò=ÇÉê=sçêëáÅÜí=ÄÉêìÜí=~ìÑ=òïÉá=råíÉêéêáåòáéáÉåW= =

^K=oÉ~äáë~íáçåëéêáåòáé== a~ë=oÉ~äáë~íáçåëéêáåòáé=ÄÉ~åíïçêíÉí=ÇáÉ=cê~ÖÉI=áå=ïÉäÅÜÉã=g~Üê=bêíê®ÖÉ=EéÉêáçÇáëáÉêJ íÉ= báåå~ÜãÉåF= ~åÑ~ääÉåI= ÇÉåÉå= Ç~åå= ÇáÉ= ^ìÑïÉåÇìåÖÉå= EéÉêáçÇáëáÉêíÉ= ^ìëÖ~ÄÉåF= å~ÅÜ= ÇÉã= mêáåòáé= ÇÉê= ë~ÅÜäáÅÜÉå= ^ÄÖêÉåòìåÖ= òìÖÉçêÇåÉí= ïÉêÇÉåK= pçãáí= ïáêÇ= ÇìêÅÜ= Ç~ë= oÉ~äáë~íáçåëéêáåòáé= ~ìÅÜ= ÖÉêÉÖÉäíI= áå= ïÉäÅÜÉã= g~Üê= ÇÉê= dÉïáåå= ~ìë= ÉáJ åÉã=dÉëÅÜ®Ñí=òì=îÉêÄìÅÜÉå=áëíK= bë=ÖáäíW== a~ë= oÉ~äáë~íáçåëéêáåòáé= ÄÉë~ÖíI= Ç~ëë= dÉïáååÉ= Éêëí= Ç~åå= ~ìëÖÉïáÉëÉå= ïÉêÇÉå=ÇΩêÑÉåI=ïÉåå=ëáÉ=ÇìêÅÜ=rãë®íòÉ=îÉêïáêâäáÅÜí=ïçêÇÉå=ëáåÇK=bë=ÑçäÖí= Ç~ê~ìë= å~íΩêäáÅÜ= ìãÖÉâÉÜêíI= Ç~ëë= dÉïáååÉI= ÇáÉ= ~ã= _áä~åòëíáÅÜí~Ö= åçÅÜ= åáÅÜí=êÉ~äáëáÉêí=ïçêÇÉå=ëáåÇI=áã=g~ÜêÉë~ÄëÅÜäìëë=åáÅÜí=~ìëÖÉïáÉëÉå=ïÉêÇÉå= ÇΩêÑÉåK=

86

B. Rechtlicher Hintergrund

aáÉ=oÉ~äáë~íáçå=ÇÉë=dÉïáååë=ÄòïK=Ç~ë=båíëíÉÜÉå=ÇÉê=cçêÇÉêìåÖ=ïáêÇ=å~ÅÜ=Ö®åÖáÖÉê= jÉáåìåÖ= áã= wÉáíéìåâí= ÇÉê= iáÉÑÉêìåÖ= çÇÉê= iÉáëíìåÖI= ~äëç= áã= wÉáíéìåâí= ÇÉë= dÉJ Ñ~ÜêÉåΩÄÉêÖ~åÖëI= ÖÉëÉÜÉåK= aÉê= wÉáíéìåâí= ÇÉê= oÉÅÜåìåÖëÉêíÉáäìåÖ= Ü~í= ÇáÉëÄÉòΩÖJ äáÅÜ=âÉáåÉêäÉá=_ÉÇÉìíìåÖK= a~ë=oÉ~äáë~íáçåëéêáåòáé=ÄÉòáÉÜí=~ìÅÜ=Ç~ë=ëçÖK=^åëÅÜ~ÑÑìåÖëïÉêíéêáåòáé=E¬=ORP=f=pK=N= ed_F=ãáí=ÉáåI=å~ÅÜ=ÇÉã=îçê=ÇÉã=oÉ~äáë~íáçåëòÉáíéìåâí=~ääÉ=dÉÖÉåëí®åÇÉI=ÇáÉ=îçå= aêáííÉå= ÄÉòçÖÉå= ïìêÇÉåI= Ü∏ÅÜëíÉåë= ãáí= ÇÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå= EÖÖÑK= ~ÄòΩÖäáÅÜ= ^ÄëÅÜêÉáÄìåÖÉåF= ìåÇ= ~ääÉ= dÉÖÉåëí®åÇÉ= çÇÉê= iÉáëíìåÖÉåI= ÇáÉ= Ç~ë= råíÉêåÉÜãÉå= ëÉäÄëí=ÉêëíÉääí=ìåÇ=åçÅÜ=~ìÑ=i~ÖÉê=Ü~íI=äÉÇáÖäáÅÜ=ãáí=ÇÉå=hçëíÉå=ÇÉê=eÉêëíÉääìåÖ=ÄÉJ ïÉêíÉí=ïÉêÇÉåK=aáÉë=Öáäí=ëÉäÄëí=Ç~ååI=ïÉåå=Ä~äÇ=ãáí=dÉïáåå=îÉêâ~ìÑí=ïÉêÇÉå=ëçääK= j~å= ÄÉòÉáÅÜåÉí= áå= ÇáÉëÉã= wìë~ããÉåÖ~åÖ= ÇáÉ= ^åëÅÜ~ÑÑìåÖëJ= ìåÇ= eÉêëíÉääìåÖJ âçëíÉå=~ìÅÜ=~äë=tÉêíçÄÉêÖêÉåòÉ=ÇÉê=^âíáî~K== ⌦= _ÉáëéáÉäW== báåÉ= råíÉêåÉÜãìåÖ= Ü~í= òìã= mêÉáë= îçå= àÉ= NMIMM= bìêç= EáåâäK= kÉÄÉåâçëíÉåF= ^âíáÉå= ÖÉâ~ìÑíK=wìã=_áä~åòëíáÅÜí~Ö=äáÉÖí=ÇÉê=hìêë=EáåâäK=kÉÄÉåâçëíÉåF=åìå=ÄÉá=NRIMM=bìêçK= aáÉ= ^âíáÉå= ëáåÇ= ïÉáíÉêÜáå= ãáí= àÉ= NMIMM= bìêç= áå= ÇÉê= _áä~åò= ~åòìëÉíòÉåI= Ç~= ÇÉê= dÉJ ïáåå=îçå=RIMM=bìêç=àÉ=^âíáÉ=Éêëí=ÄÉá=sÉêâ~ìÑ=êÉ~äáëáÉêí=ïÉêÇÉå=ïΩêÇÉK= _K=fãé~êáí®íëéêáåòáé= sçã=ä~íÉáåáëÅÜÉå=łáãé~ê =EìåÖäÉáÅÜF=~ÄÖÉäÉáíÉíI=ÄÉë~Öí=ÇáÉëÉë=mêáåòáéI=Ç~ëë=ìåêÉ~äáJ ëáÉêíÉ=sÉêäìëíÉ=~åÇÉêë=òì=ÄÉÜ~åÇÉäå=ëáåÇ=~äë=ìåêÉ~äáëáÉêíÉ=dÉïáååÉK= bë=ÖáäíW== k~ÅÜ=ÇÉã=fãé~êáí®íëéêáåòáé=ëáåÇ=Äáë=òìã=^ÄëÅÜäìëëëíáÅÜí~Ö=îÉêìêë~ÅÜíÉ= ÇêçÜÉåÇÉ= sÉêäìëíÉ= EìåêÉ~äáëáÉêíÉ= sÉêäìëíÉF= ÄÉêÉáíë= îçê= áÜêÉã= í~íë®ÅÜäáÅÜÉå= báåíêÉíÉå=òì=ÄÉêΩÅâëáÅÜíáÖÉå=ÄòïK=~ìëòìïÉáëÉåK= = ^åëÅÜ~ÑÑìåÖëâçëíÉå= píáÅÜí~ÖëïÉêí= píáÅÜí~ÖëïÉêí= = NMM=€ NNM=€ VM=€ = = =

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3. Grundsätze ordnungsmäßiger Buchführung

87

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^ÄÄáäÇìåÖ=PPW=káÉÇÉêëíJ=ìåÇ=e∏ÅÜëíïÉêíéêáåòáé= a~ë=fãé~êáí®íëéêáåòáé=ÑáåÇÉí=áåëÄÉëçåÇÉêÉ=~ìÅÜ=ÄÉá=oΩÅâëíÉääìåÖÉå=ÑΩê=ÇêçÜÉåÇÉ= sÉêäìëíÉ= ~ìë= ëÅÜïÉÄÉåÇÉå= dÉëÅÜ®ÑíÉå= E¬= OQV= f= pK= N= ed_F= ^åïÉåÇìåÖK= ^åÖÉJ åçããÉå=Éë=ÇêçÜí=Éáå=sÉêäìëí=ÄòïK=qÉáäîÉêäìëí=ÄÉá=ÇÉê=ëé®íÉêÉå=bêÑΩääìåÖ=ÉáåÉë=~ÄJ ÖÉëÅÜäçëëÉåÉå= h~ìÑîÉêíê~ÖÉëI= Ç~= ëáÅÜ= mêÉáëÉ= çÇÉê= hçëíÉå= áåòïáëÅÜÉå= ìåÖΩåëíáÖ= ÉåíïáÅâÉäí= Ü~ÄÉå= ÄòïK= ÉåíïáÅâÉäå= ïÉêÇÉåK= oΩÅâëíÉääìåÖÉå= ãΩëëÉå= áå= ÇáÉëÉã= c~ää= ÑΩê=~ÄëÉÜÄ~êÉ=sÉêäìëíÉ=~ìë=åçÅÜ=åáÅÜí=ÉêÑΩääíÉå=Eîçå=âÉáåÉê=ÇÉê=ÄÉáÇÉå=pÉáíÉåFI=~ÄÉê= ~ã= _áä~åòëíáÅÜí~Ö= ÄÉêÉáíë= êÉÅÜíëïáêâë~ã= ~ÄÖÉëÅÜäçëëÉåÉå= sÉêíê®ÖÉå= EëÅÜïÉÄÉåÇÉ= dÉëÅÜ®ÑíÉF=ÖÉïáååãáåÇÉêå=ÖÉÄáäÇÉí=ïÉêÇÉåK= ⌦= _ÉáëéáÉäÉW= J=_ÉëÅÜ~ÑÑìåÖëã~êâíW=q~ÖÉëïÉêí=EpíáÅÜí~ÖF=ëáåâí=ìåíÉê=h~ìÑéêÉáë= =

J=^Äë~íòã~êâíW=pÉäÄëíâçëíÉå=ΩÄÉêëíÉáÖÉå=sÉêâ~ìÑëéêÉáë=

= ⌦= ^ÄëÅÜäáÉ≈ÉåÇ=ïÉêÇÉå=òìê=ÄÉëëÉêÉå=sÉê~åëÅÜ~ìäáÅÜìåÖ=àÉ=Éáå=âçåâêÉíÉë=_ÉáëéáÉä=òì= e∏ÅÜëíJ= ìåÇ= káÉÇÉêëíïÉêíéêáåòáé= ëçïáÉ= òìê= oΩÅâëíÉääìåÖëÄáäÇìåÖ= ÄÉá= ÇêçÜÉåÇÉå= sÉêäìëíÉå=~ìë=ëÅÜïÉÄÉåÇÉå=dÉëÅÜ®ÑíÉå=~ìÑÖÉÑΩÜêíK= káÉÇÉêëíïÉêíéêáåòáéW= báåÉ=^âíáÉI=ïÉäÅÜÉ=òì=^åëÅÜ~ÑÑìåÖëâçëíÉå=îçå=RMIMM=bìêç=ÉáåÖÉâ~ìÑí=ïìêÇÉI= Ü~í= òìã= _áä~åòëíáÅÜí~Ö= ÉáåÉå= hìêë= EáåâäK= kÉÄÉåâçëíÉåF= îçå= NMIMM= bìêçK= a~= Ç~îçå=~ìëÖÉÖ~åÖÉå=ïáêÇI=Ç~ëë=ÇáÉëÉ=tÉêíãáåÇÉêìåÖ=îçå=a~ìÉê=áëíI=ãìëë=ÇáÉ= ^âíáÉ=áå=ÇÉê=_áä~åò=~ìÑ=NMIMM=bìêç=~ÄÖÉïÉêíÉí=E~ÄÖÉëÅÜêáÉÄÉåF=ïÉêÇÉå=E¬=ORP= ff=pK=P=ed_FK=

88

B. Rechtlicher Hintergrund

e∏ÅÜëíïÉêíéêáåòáéW= få= ÇÉê= sÉêÖ~åÖÉåÜÉáí= ïìêÇÉ= Éáå= cêÉãÇï®ÜêìåÖëâêÉÇáí= áå= e∏ÜÉ= îçå= N= jáçK= rpJaçää~ê=EtÉÅÜëÉäâìêë=Ç~ã~äëW=NIMM=€=Z=NIMM=AF=~ìÑÖÉåçããÉåK=wìã=_áä~åòJ ëíáÅÜí~Ö=äáÉÖí=ÇÉê=tÉÅÜëÉäâìêë=ÄÉá=NIOR=€=Z=NIMM=AK=a~ë=a~êäÉÜÉå=áëí=åìå=~ìÑJ ÖêìåÇ=ÇÉë=e∏ÅÜëíïÉêíéêáåòáéë=åáÅÜí=ä®åÖÉê=ãáí=N=jáçK= bìêç=ëçåÇÉêå=ãáí=NIOR= jáçK=bìêç=áå=ÇÉê=_áä~åò=~åòìëÉíòÉåK=

oΩÅâëíÉääìåÖ=ÑΩê=ÇêçÜÉåÇÉ=sÉêäìëíÉ=~ìë=ëÅÜïÉÄÉåÇÉå=dÉëÅÜ®ÑíÉåW= ^Äë~íòã~êâíW=báåÉ=pÅÜêÉáåÉêÉá=ÉêÜ®äí=~ã=_áä~åòëíáÅÜí~Ö=åçÅÜ=ÉáåÉå=^ìÑíê~Ö=áã= tÉêí= îçå= NMKMMM= bìêçI= ÇÉê= çÜåÉ= Öêç≈É= §ÄÉêäÉÖìåÖÉå= îçêÉáäáÖ= ~åÖÉåçããÉå= ïáêÇ=ìåÇ=ÇÉê=áã=j®êò=ÇÉë=cçäÖÉà~ÜêÉë=~ìëòìÑΩÜêÉå=áëíK=k~ÅÜ=ÖÉå~ìÉê=h~äâìä~J íáçå=ëíÉääí=ã~å=åìå=~ÄÉê=ÑÉëíI=Ç~ëë=ëáÅÜ=ÇáÉ=hçëíÉå=ÑΩê=ÇÉå=^ìÑíê~Ö=~ìÑ=NRKMMM= bìêç=ÄÉä~ìÑÉåK=bë=áëí=Ç~ÜÉê=å~ÅÜ=ÇÉã=fãé~êáí®íëéêáåòáé=ÉáåÉ=oΩÅâëíÉääìåÖ=ÑΩê= ÇêçÜÉåÇÉ=sÉêäìëíÉ=~ìë=ëÅÜïÉÄÉåÇÉå=dÉëÅÜ®ÑíÉå=EÄÉáÇÉ=m~êíÉáÉå=Ü~ÄÉå=åçÅÜ= åáÅÜí=ÖÉäÉáëíÉíF=áå=e∏ÜÉ=îçå=RKMMMIMM=bìêç=òì=ÄáäÇÉåK= _ÉëÅÜ~ÑÑìåÖëã~êâíW= báå= m`Je®åÇäÉê= ÄÉëíÉääí= NM= hçãéäÉííêÉÅÜåÉê= òì= ÉáåÉã= cÉëíéêÉáë=îçå=NKNMMIMM=bìêç=~ìë=hçêÉ~K=tÉÇÉê=iáÉÑÉêìåÖ=åçÅÜ=_Éò~ÜäìåÖ=ëáåÇ= ÄáëÜÉê=ÉêÑçäÖíK=a~=ÇÉê=sÉêâ~ìÑëéêÉáë=~ìÑ=ÇÉã=ÇÉìíëÅÜÉå=j~êâí=Äáë=òìã=_áä~åòJ ëíáÅÜí~Ö= ~ìÑ= NKMMMIMM= bìêç= ~ÄÖÉêìíëÅÜí= áëíI= ÇêçÜí= àÉ= dÉê®í= Éáå= sÉêäìëí= îçå= NMMIMM=bìêçI=ëç=Ç~ëë=ÉáåÉ=oΩÅâëíÉääìåÖ=îçå=NKMMMIMM=bìêç=òì=ÄáäÇÉå=áëíK=

=

Ziel des Grundsatzes:

Bevorzugung einer pessimistischen Bewertung bei Unsicherheit und damit Schutz der Gläubiger vor Bilanzmanipulation

=

= = =

4.

Schritte der Rechnungslegung

= =

aáÉ= _áä~åòÉêëíÉääìåÖ= ÉêÑçäÖí= åáÅÜí= ~ãI= ëçåÇÉêå= òìã= àÉïÉáäáÖÉå= píáÅÜí~ÖK= páÉ= ÉêÑçäÖí= ~äëç=Éêëí=å~ÅÜ=^Ää~ìÑ=ÇÉë=ÄÉíêÉÑÑÉåÇÉå=dÉëÅÜ®Ñíëà~ÜêÉëK=bë=â∏ååÉå=Ç~ÄÉá=îÉêëÅÜáÉJ ÇÉåÉ=pí~ÇáÉå=ìåíÉêëÅÜáÉÇÉå=ïÉêÇÉåK== =

=

sçêÖ~åÖ=

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bêÖÉÄåáë=

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^ÄëÅÜäìëë=ÇÉê=hçåíÉå=

îçêä®ìÑáÖÉ= _áä~åò=

båíïáÅâäìåÖ=ÇÉê=_áä~åò=

sçêå~ÜãÉ=ÇÉê=^ÄëÅÜäìëëJ ÄìÅÜìåÖÉå=

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cêÉáïáääáÖÉ=çÇÉê=ÖÉëÉíòäáÅÜ= îçêÖÉëÅÜêáÉÄÉåÉ=_áä~åòJ éêΩÑìåÖ=

sçêä~ÖÉ=ÇÉê=~ìÑÖÉëíÉääíÉå= _áä~åò=òìê=mêΩÑìåÖ=ÇìêÅÜ= ^ìÑëáÅÜíëê~íLtáêíëÅÜ~ÑëéêΩÑÉê

ÖÉéêΩÑíÉ= _áä~åò=

cÉëíëíÉääìåÖ=ÇÉê=_áä~åò= ÇìêÅÜ=Ç~ë=ÖÉëÉääëÅÜ~ÑíëJ îÉêíê~ÖäáÅÜLÖÉëÉíòäáÅÜ= îçêÖÉëÅÜêáÉÄÉåÉ=lêÖ~å=

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ÑÉëíÖÉëíÉääíÉ= _áä~åò=

lÑÑÉåäÉÖìåÖ=ÇÉê=_áä~åò=

sÉê∏ÑÑÉåíäáÅÜìåÖ=ÇÉê= _áä~åò=EÉîíäK=mìÄäáòáí®íëÉêJ äÉáÅÜíÉêìåÖÉåF=

çÑÑÉåÖÉäÉÖíÉ= _áä~åò=

= = = = = = = = = = = = = = = = = = =

^ÄÄáäÇìåÖ=PQW=^ääÖÉãÉáåÉ=pÅÜêáííÉ=ÇÉê=oÉÅÜåìåÖëäÉÖìåÖ= =

jáí= ÇÉå= äÉíòíÉå= îáÉê= mÜ~ëÉå= ~ìë= ÇÉê= îçêÜÉêÖÉÜÉåÇÉå=^ÄÄáäÇìåÖ= ïáêÇ= ëáÅÜ= åìå=áã= cçäÖÉåÇÉå=áã=aÉí~áä=ÄÉÑ~ëëíK=aáÉ=mÜ~ëÉå=Éáåë=ìåÇ=òïÉá=ïÉêÇÉå=áã=h~éáíÉä=a=~ìëJ ÑΩÜêäáÅÜ=ÄÉíê~ÅÜíÉíK=

4.1 Aufstellung mÉêëçåÉåÜ~åÇÉäÖÉëÉääëÅÜ~ÑíÉå= EledI= hdF= ìåÇ= báåòÉäìåíÉêåÉÜãÉå= EÉKhKF= ãΩëëÉå= å~ÅÜ= ¬= OQP= fff= ed_= ÇÉå= g~ÜêÉë~ÄëÅÜäìëë= áååÉêÜ~äÄ= ÇÉê= ÉáåÉã= çêÇåìåÖëÖÉã®≈Éå= =

90

B. Rechtlicher Hintergrund

dÉëÅÜ®ÑíëÖ~åÖ=ÉåíëéêÉÅÜÉåÇÉå=wÉáí=EáKÇKoK=SJV=jçå~íÉF=~ìÑëíÉääÉåK=k~ÅÜ=_ceJrêíÉáä= E_pí_äK=NVUQ=^ÄëK=O=pK=OOTF=Ç~êÑ=ÇáÉëÉê=wÉáíê~ìã=åáÅÜí=ä®åÖÉê=~äë=N=g~Üê=ÄÉíê~ÖÉåK= mìÄäáòáí®íëéÑäáÅÜíáÖÉ= báåòÉäâ~ìÑäÉìíÉ= ìåÇ= mÉêëçåÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑíÉå= Ü~ÄÉå= ÇÉå= g~ÜêÉë~ÄëÅÜäìëë=áå=ÇÉå=ÉêëíÉå=P=jçå~íÉå=å~ÅÜ=^Ää~ìÑ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=E¬=R=fI=ff= mìÄädF=çÜåÉ=^åÜ~åÖ=ìåÇ=i~ÖÉÄÉêáÅÜí=òì=ÉêëíÉääÉåK= dêç≈É= ìåÇ= ãáííÉäÖêç≈É= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= Ü~ÄÉå= ÇÉå= g~ÜêÉë~ÄëÅÜäìëë= ÉÄÉåÑ~ääë= áå=ÇÉå=ÉêëíÉå=P=jçå~íÉå=~ìÑòìëíÉääÉå=E¬=OSQ=f=pK=O=ed_FK=häÉáåÉ=h~éáí~äÖÉëÉääëÅÜ~ÑJ íÉå=Ü~ÄÉå=S=jçå~íÉ=wÉáí=E¬=OSQ=f=pK=P=ed_FK=aáÉ=^ìÑëíÉääìåÖ=ÇÉë=g~ÜêÉë~ÄëÅÜäìëëÉë= ÉêÑçäÖí=ÇìêÅÜ=ÇáÉ=dÉëÅÜ®ÑíëÑΩÜêìåÖ=ÄòïK=ÇÉå=sçêëí~åÇ=E¬=OSQ=f=pK=N=ed_FK= =

4.2 Prüfung kìê=ãáííÉäÖêç≈É=ìåÇ=Öêç≈É=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=ëáåÇ=å~ÅÜ=¬=PNS=f=ed_=éêΩÑìåÖëJ éÑäáÅÜíáÖK= báåòÉäìåíÉêåÉÜãÉå= ìåÇ= mÉêëçåÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑíÉå= ëáåÇ= åìê= Ç~åå= éêΩÑìåÖëéÑäáÅÜíáÖI=ïÉåå=ëáÉ=ÇÉã=mìÄäáòáí®íëÖÉëÉíò=ìåíÉêäáÉÖÉå=E¬=S=mìÄädFK= =

4.3 Feststellung råíÉê= ÇÉê= cÉëíëíÉääìåÖ= ÇÉë= g~ÜêÉë~ÄëÅÜäìëëÉë= îÉêëíÉÜí= ã~å= ÇáÉ= q~íë~ÅÜÉI= Ç~ëë= ÇÉê= g~ÜêÉë~ÄëÅÜäìëë= ÑΩê= êÉÅÜíëîÉêÄáåÇäáÅÜ= Éêâä®êí= ïáêÇK= _Éá= ÉáåÉê= ^âíáÉåÖÉëÉääëÅÜ~Ñí= ÖÉJ ëÅÜáÉÜí= ÇáÉë= êÉÖÉäã®≈áÖ= ÇìêÅÜ= ÇÉå= sçêëí~åÇ= ìåÇ= ÇÉå= ^ìÑëáÅÜíëê~í= E¬¬= NTNI= NTO= ^âídFK=fã=^ìëå~ÜãÉÑ~ää=â~åå=ÇáÉ=cÉëíëíÉääìåÖ=~ääÉáå=ÇìêÅÜ=ÇáÉ=e~ìéíîÉêë~ããäìåÖ= ÉêÑçäÖÉå=E¬=NTP=^âídFK=_Éá=ÇÉê=dãÄe=ÉêÑçäÖí=ÇáÉ=cÉëíëíÉääìåÖ=ÇìêÅÜ=ÇáÉ=dÉëÉääëÅÜ~ÑJ íÉêK=aáÉ=cÉëíëíÉääìåÖëÑêáëí=ÄÉíê®Öí= ÑΩê=ãáííÉäÖêç≈É=ìåÇ=Öêç≈É=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=U= jçå~íÉ= E¬= QO= ~= ff= dãÄedI= ¬= NTR= f= ^âídFK= häÉáåÉ= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= Ü~ÄÉå= NN= jçå~íÉ=wÉáíK= =

4.4 Offenlegung

îÖäK=ïïïKÉÄìåÇÉë~åòÉáÖÉêKÇÉ=

a~ë= ëÉáí= MNKMNKOMMT= ÖÉäíÉåÇÉ= dÉëÉíò= ΩÄÉê= ÉäÉâíêçåáëÅÜÉ= e~åÇÉäëJI= råíÉêåÉÜãÉåëJ= ìåÇ= dÉåçëëÉåëÅÜ~ÑíëêÉÖáëíÉê= EberdF= ÄêáåÖí= ÑΩê= ÇáÉ= ^ÄëÅÜäìëëéìÄäáòáí®í= ìåÇ= ÇáÉ== çÑÑÉåäÉÖìåÖëéÑäáÅÜíáÖÉå=råíÉêåÉÜãÉå=ÉáåÉ=oÉáÜÉ=îçå=ïáÅÜíáÖÉå=ûåÇÉêìåÖÉåK= lÑÑÉåäÉÖìåÖëéÑäáÅÜíáÖI=~äëç=îÉêéÑäáÅÜíÉíI=áÜêÉå=g~ÜêÉë~ÄëÅÜäìëë=åáÅÜí=åìê=òì=ÉêëíÉääÉåI= ëçåÇÉêå= ~ìÅÜ= ÇÉê= £ÑÑÉåíäáÅÜâÉáí= òìÖ®åÖäáÅÜ= òì= ã~ÅÜÉåI= ëáåÇ= áåëÄÉëçåÇÉêÉ= å~ÅÜ= ïáÉ=îçê=ÑçäÖÉåÇÉ=råíÉêåÉÜãÉåëíóéÉåW=

~ääÉ=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=E^dI=hd~^I=dãÄeF=

mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= çÜåÉ= ÉáåÉ= å~íΩêäáÅÜÉ=mÉêëçå=~äë= éÉêë∏åäáÅÜ= Ü~ÑíÉåÇÉå= dÉëÉääëÅÜ~ÑíÉê=EòK_K=dãÄe=C=`çK=hdF=

å~ÅÜ= ÇÉã= mìÄäáòáí®íëÖÉëÉíò= òìê= lÑÑÉåäÉÖìåÖ= îÉêéÑäáÅÜíÉíÉ= råíÉêåÉÜãÉå= E~äëç= råíÉêåÉÜãÉåI=ÇáÉ=áå=ÇêÉá=~ìÑÉáå~åÇÉêÑçäÖÉåÇÉå=dÉëÅÜ®Ñíëà~ÜêÉå=òïÉá=ÇÉê=ÇêÉá= jÉêâã~äÉ=ÇÉë=¬=N=f=mìÄäd=ÉêÑΩääÉåF=

jáí= ^Ää~ìÑ= ÇÉë= g~ÜêÉë= OMMS= ÉåíÑ®ääí= ÇáÉ= ÄáëÜÉê= îçêÖÉëÅÜêáÉÄÉåÉ= báåêÉáÅÜìåÖ= ÇÉê= oÉÅÜåìåÖëìåíÉêä~ÖÉå= ÄÉáã= e~åÇÉäëêÉÖáëíÉêK= pí~ííÇÉëëÉå= ëáåÇ= ÇáÉ= råíÉêä~ÖÉå= ÄÉáã= =

4. Schritte der Rechnungslegung

91

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94

B. Rechtlicher Hintergrund

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C. LAUFENDE BUCHUNGEN IN INDUSTRIEBETRIEBEN = In diesem Kapitel wird näher auf eine Reihe ausgewählter Buchungsvorgänge eingegangen, die im Laufe eines Geschäftsjahres in einem Industriebetrieb regelmäßig anfallen können. Das Spektrum reicht dabei

von typischen bei der Produktion von Erzeugnissen notwendigen Buchungen (Einkauf von Roh-, Hilfs- und Betriebsstoffen, Anlagen, etc.; Verbuchung von Personalaufwand; Kreditaufnahme)

über den Kauf und Verkauf diverser Anlagegegenstände (z.B. Maschinen, Fahrzeuge, Wertpapiere)

bis zum Verkauf von hergestellten Erzeugnissen.

Anders als in der gängigen Buchführungsliteratur lernen Sie dabei nicht nur, ob und wie (bzw. unter welchen Bilanzpositionen) gewisse Vorfälle zu verbuchen sind, sondern erhalten auch einen detaillierten Einblick, wie die zu verbuchenden Euro-Werte zu bestimmen (Bewertungsvorschriften) sind. = = = =

1.

Beschaffung von Werkstoffen und Handelswaren I

=

1.1 Produktionsfaktoren und Leistungserstellung fã=dÉÖÉåë~íò=òì=e~åÇÉäëÄÉíêáÉÄÉåI=ÇáÉ=áÜêÉ=ÉáåÖÉâ~ìÑíÉå=t~êÉå=ìåîÉê®åÇÉêí=EòòÖäK= ÉáåÉë= dÉïáåå~ìÑëÅÜä~ÖÉëF= ïÉáíÉêîÉê®ì≈ÉêåI= ÉåíëíÉÜÉå= áå= ÉáåÉã= fåÇìëíêáÉÄÉíêáÉÄ= ÇìêÅÜ= ÇáÉ= sÉêÄáåÇìåÖ= ÇÉê= ÄÉíêáÉÄëïáêíëÅÜ~ÑíäáÅÜÉå= mêçÇìâíáçåëÑ~âíçêÉå= ^êJ ÄÉáíI= _ÉíêáÉÄëãáííÉä= ìåÇ= tÉêâëíçÑÑÉ= dΩíÉêI= ÇáÉ= Ç~åå= ~ìÑ= ÇÉã= ^Äë~íòã~êâí= òìê= bêòáÉäìåÖ=îçå=rãë~íòÉêä∏ëÉå=~åÖÉÄçíÉå=ïÉêÇÉåK= =

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98

C. Laufende Buchungen in Industriebetrieben

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106

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Rabatte

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107

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1.5.3

109

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1.5.4

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132

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Grundlagen

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3.2.1.1

Steuern

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Sozialversicherungsbeiträge

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134

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3.2.2

Buchungen

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3. Verbuchung weiterer Produktionsfaktoren

135

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136

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3. Verbuchung weiterer Produktionsfaktoren

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Vermögenswirksame Leistungen

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3. Verbuchung weiterer Produktionsfaktoren

139

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Sofortrabatte

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160

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Grundlagen

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5.1.2

Bestimmungen des Umsatzsteuergesetzes

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5. Umsatzsteuer

163

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164

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174

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Geringwertige Wirtschaftsgüter

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6. Beschaffung von beweglichen Sachanlagegütern

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190

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8.

Verkauf von beweglichen und unbeweglichen Anlagegütern

=

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196

C. Laufende Buchungen in Industriebetrieben

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8.2 Buchungen 8.2.1

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_Éå∏íáÖíÉ=hçåíÉåW= =

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_ìÅÜìåÖëë~íò=N=EbáåêáÅÜíìåÖ=ÇÉë=fåíÉêáãëâçåíçëFW= =

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_ìÅÜìåÖëë~íò= O= E^ìÑä∏ëìåÖ= ÇÉë= fåíÉêáãëâçåíçëI= ^ìëÄìÅÜìåÖ= ÇÉë= _ìÅÜïÉêíÉë= ìåÇ= bêÑ~ëëìåÖ=ÇÉë=~ìÑíêÉíÉåÇÉå=sÉêäìëíëFW= =

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8.2.2

Variante B (ohne Interimskonto)

táêÇ= ~ìÑ= ÇáÉ= sÉêïÉåÇìåÖ= ÇÉë= fåíÉêáãëâçåíçë= RQNM= îÉêòáÅÜíÉíI= ëç= ä~ìíÉå= ÇáÉ== _ìÅÜìåÖëë®íòÉ=~ìë=`=UKOKN=ïáÉ=ÑçäÖíW= =

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PKUSTIRM= =

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200

C. Laufende Buchungen in Industriebetrieben

⌦= _ÉáëéáÉä=O=EsÉêâ~ìÑ=ΩÄÉê=ÇÉã=_ìÅÜïÉêíFW= =

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~å=

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8.2.3

Inzahlungnahme gebrauchter Anlagegüter

tÉêÇÉå= ÄÉáã= h~ìÑ= åÉìÉê= p~ÅÜ~åä~ÖÉÖΩíÉê= ÖÉÄê~ìÅÜíÉ= ^åä~ÖÉÖÉÖÉåëí®åÇÉ= áå= w~ÜJ äìåÖ=ÖÉÖÉÄÉåI=ëç=âçããí=Éë=áå=ÇÉê=_ìÅÜÜ~äíìåÖ=òì=ÉáåÉê=sÉêÄáåÇìåÖ=ÇÉë=báåJ=ìåÇ= sÉêâ~ìÑëÄÉêÉáÅÜÉëK= aáÉ= sÉêÄáåÇäáÅÜâÉáí= ~ìë= ÇÉã= _ÉòìÖ= ÇÉë= åÉìÉå= dìíÉë= ïáêÇ= ãáí= ÇÉê=cçêÇÉêìåÖ=~ìë=ÇÉã=sÉêâ~ìÑ=ÇÉë=ÖÉÄê~ìÅÜíÉå=dìíÉë=îÉêêÉÅÜåÉíK= ^ìÅÜ= ÜáÉê= â~åå= ïáÉÇÉê= ãáí= çÇÉê= çÜåÉ= sÉêïÉåÇìåÖ= ÉáåÉë= fåíÉêáãëâçåíçë= ÖÉÄìÅÜí= ïÉêÇÉåK= =

⌦= _ÉáëéáÉä=ãáí=fåíÉêáãëâçåíçW= báå=råíÉêåÉÜãÉå=ÄÉòáÉÜí=îçå=ÉáåÉã=hÑòJe®åÇäÉê=ÉáåÉå=åÉìÉå=iáÉÑÉêï~ÖÉå=òì=^åJ ëÅÜ~ÑÑìåÖëâçëíÉå= îçå= ORKMMMIMM= bìêçK= wìÖäÉáÅÜ= ïáêÇ= Éáå= ÖÉÄê~ìÅÜíÉê= iáÉÑÉêï~ÖÉå= E_ìÅÜïÉêíW= UKTMMIMM= bìêçF= ÑΩê= NMKNNRIMM= bìêç= EÄêìííçF= áå= w~ÜäìåÖ= ÖÉÖÉÄÉåK= aáÉ= oÉÅÜåìåÖ=ÇÉë=e®åÇäÉêë=ä~ìíÉí=ïáÉ=ÑçäÖíW= = = mêÉáë=EáåâäK=kÉÄÉåâçëíÉåF= ORKMMMIMM== → hçåíç=MUQM= H==sçêëíÉìÉê= QKTRMIMM== → hçåíç=OSMM=Ebáåâ~ìÑF= Z==h~ìÑéêÉáë=EÄêìííçF= Ó==fåò~ÜäìåÖå~ÜãÉ=EÄêìííçF=

OVKTRMIMM== → NMKNNRIMM==

hçåíç=QQMM= =

Z==§ÄÉêïÉáëìåÖëÄÉíê~Ö=

NVKSPRIMM== →

hçåíç=OUMM=

= _êìííçÉêä∏ë=Efåò~ÜäìåÖå~ÜãÉF= Ó==rãë~íòëíÉìÉê=

NMKNNRIMM== NKSNRIMM== →

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→

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8. Verkauf von beweglichen und unbeweglichen Anlagegütern

201

_Éå∏íáÖíÉ=hçåíÉåW= =

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_ìÅÜìåÖëë~íò= P= E^ìÑä∏ëìåÖ= ÇÉë= fåíÉêáãëâçåíçëI= ^ìëÄìÅÜìåÖ= ÇÉë= _ìÅÜïÉêíÉë= ~ìë= ÇÉã=^åä~ÖÉâçåíçI=bêÑ~ëëìåÖ=ÇÉë=sÉêäìëíëFW= =

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202

C. Laufende Buchungen in Industriebetrieben

_Éá= _ìÅÜìåÖ= kêK= O= â∏ååíÉ= ÇáÉ= dìíëÅÜêáÑí= ÇÉë= sÉê®ì≈ÉêìåÖëÉêä∏ëÉë= ìåÇ= ÇÉê= oÉÅÜJ åìåÖë~ìëÖäÉáÅÜ=EëçÑÉêå=òÉáíäáÅÜ=ÖÉíêÉååí=~åÖÉÑ~ääÉåF=~ìÅÜ=ëÉé~ê~í=ÖÉÄìÅÜí=ïÉêÇÉåK= = dìíëÅÜêáÑíW= =

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9.

Aktivierte Eigenleistungen

= táêÇ= Éáå= ^åä~ÖÉÖìí= áã= råíÉêåÉÜãÉå= ÇìêÅÜ= ÉáÖÉåÉ= ^êÄÉáíÉê= ÖÉÄ~ìí= ìåÇ= ~åëÅÜäáÉJ ≈ÉåÇ=áã=_ÉíêÉáÄ=ÉáåÖÉëÉíòí=çÇÉê=ÇáÉ=jçåí~ÖÉ=ÉáåÉë=ÖÉâ~ìÑíÉå=^åä~ÖÉÖÉÖÉåëí~åÇÉë= ÇìêÅÜ=ÉáÖÉåÉ=^êÄÉáíëâê®ÑíÉ=ÇìêÅÜÖÉÑΩÜêíI=ëç=ëéêáÅÜí=ã~å=îçå=ÉáåÉê=ëçÖK=báÖÉåäÉáëJ íìåÖK= _Éîçê= ÉáåÉ= ëçäÅÜÉ= iÉáëíìåÖ= áå= ÇÉê= _ìÅÜÜ~äíìåÖ= ÉêÑ~ëëí= ïÉêÇÉå= â~ååI= ãìëë= ÇÉê=tÉêí=ÇÉë=mêçÇìâíÉë=çÇÉê=ÇÉê=jçåí~ÖÉäÉáëíìåÖ=ÉêãáííÉäí=ïÉêÇÉåK=

9.1 Wertermittlung rã=å®ÜÉê=~ìÑ=ÇáÉ=tÉêíÉêãáííäìåÖ=ÉáåÖÉÜÉå=òì=â∏ååÉåI=áëí=òìå®ÅÜëí=Éáå=âäÉáåÉê=bñJ âìêë=áå=ÇáÉ=hçëíÉåJ=ìåÇ=iÉáëíìåÖëêÉÅÜåìåÖ=ÉêÑçêÇÉêäáÅÜK= aáÉ=pÉäÄëíâçëíÉå=ÉáåÉë=mêçÇìâíÉë=ëÉíòÉå=ëáÅÜ=ÜáÉê=~ìë=ëçÖK=báåòÉäJ=ìåÇ=dÉãÉáåJ âçëíÉå= òìë~ããÉåK= báåòÉäâçëíÉå= ëáåÇ= hçëíÉåI= ÇáÉ= ÉáåÉã= mêçÇìâí= EhçëíÉåíê®ÖÉêF= ÇáêÉâí= òìÖÉçêÇåÉí= ïÉêÇÉå=â∏ååÉåK= pçåÇÉêÉáåòÉäâçëíÉå= ëáåÇ= ÉÄÉåÑ~ääë= ÇáêÉâí= òìJ çêÇÉåÄ~êI=Ñ~ääÉå=àÉÇçÅÜ=åáÅÜí=êÉÖÉäã®≈áÖ=~åI=ëçåÇÉêå=ãÉáëí=åìê=~ìÑ=ÉáåÉå=ÄÉëíáããJ íÉå= ^ìÑíê~Ö= ÄÉòçÖÉåK= dÉãÉáåâçëíÉå= ÜáåÖÉÖÉå= ïÉêÇÉå= ÉáåÉã= mêçÇìâí= ãáí= eáäÑÉ= îçå=sÉêíÉáäìåÖëëÅÜäΩëëÉäå=òìÖÉçêÇåÉíI=Ç~=ëáÉ=åáÅÜí=ÇáêÉâí=òìêÉÅÜÉåÄ~ê=ëáåÇK= =

báåòÉäâçëíÉå=

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204

C. Laufende Buchungen in Industriebetrieben =

===cÉêíáÖìåÖëã~íÉêá~ä=EcjF= H=j~íÉêá~äÖÉãÉáåâçëíÉå=EjdhF=

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bêëíÉåëW= _Éá= ÉáåÉê= báÖÉåäÉáëíìåÖ= áëí= Éë= å~ÅÜ= ¬= ORR= ff= pK= S= ed_= áå= ÇÉê= e~åÇÉäëÄáä~åò= ìåÇ= å~ÅÜ=¬=R=f=pK=N=bpíd=áKsKãK=¬=ORR=ff=pK=S=ed_=áå=ÇÉê=píÉìÉêÄáä~åò=îÉêÄçíÉåI=sÉêJ íêáÉÄëÖÉãÉáåâçëíÉå= ìåÇ= pçåÇÉêÉáåòÉäâçëíÉå= ÇÉë= sÉêíêáÉÄÉë= ~åòìëÉíòÉåI= Ç~= Éë= ëáÅÜ= ÜáÉêÄÉá= ìã= hçëíÉå= Ü~åÇÉäíI= ÇáÉ= ÄÉá= sÉêÄäÉáÄ= ÇÉë= ëÉäÄëí= ÉêëíÉääíÉå= mêçÇìâíë= áã=_ÉíêáÉÄ=åáÅÜí=~åÑ~ääÉåK= dêìåÇë®íòäáÅÜ= ëáåÇ= í~íë®ÅÜäáÅÜ= ~åÖÉÑ~ääÉåÉ= hçëíÉå= ÜÉê~åòìòáÉÜÉåK= ^ìë= ÇÉê= hçëíÉåJ êÉÅÜåìåÖ=Ç~êÑ=ã~å=ëáÅÜ=Ç~ÜÉê=åìê=ÇÉê=fëíâçëíÉå=ÄÉÇáÉåÉåK=báå=^åë~íò=êÉáå=â~äâìä~J íçêáëÅÜÉê=hçëíÉå=áëí=åáÅÜí=ã∏ÖäáÅÜK= =

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9. Aktivierte Eigenleistungen

205

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13. Privatkonto

243

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244

C. Laufende Buchungen in Industriebetrieben

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13. Privatkonto

245

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246

C. Laufende Buchungen in Industriebetrieben

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13. Privatkonto

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14.

Steuern

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14.1 Verbuchung nach Steuerkategorien _Éá= ÇÉê= ÄìÅÜÜ~äíÉêáëÅÜÉå= bêÑ~ëëìåÖ= îçå= píÉìÉêå= ëáåÇ= ~ääÖÉãÉáå= ÑçäÖÉåÇÉ= píÉìÉêJ â~íÉÖçêáÉå=òì=ìåíÉêëÅÜÉáÇÉåW= = = = = = = =

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14.1.1 Aktivierungspflichtige Steuern ^âíáîáÉêìåÖëéÑäáÅÜíáÖÉ= píÉìÉêåI= ïáÉ= Éíï~= ÇáÉ= dêìåÇÉêïÉêÄëíÉìÉê= EîÖäK= `= TKN= J= TKPFI= ïÉêÇÉå=ÇáêÉâí=~ìÑ=ÇÉã=ÉåíëéêÉÅÜÉåÇÉå=~âíáîÉå=_Éëí~åÇëâçåíç=îÉêÄìÅÜíK=páÉ=ëíÉääÉå= ^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå= Ç~êI= ÇáÉ= ~âíáîáÉêí= ïÉêÇÉå= ãΩëëÉåK= a~ÇìêÅÜ= ëáåÇ= ÇáÉëÉ= píÉìÉêå=òìå®ÅÜëí=ÉêÑçäÖëåÉìíê~ä=ìåÇ=ïÉêÇÉå=Éêëí=ÄÉá=^ÄëÅÜêÉáÄìåÖ=ÇÉë=^åä~ÖÉÖìíÉë= EîÖäK=a=OKNF=òìã=^ìÑï~åÇK= =

⌦= _ÉáëéáÉäW= h~ìÑ= ÉáåÉë= ìåÄÉÄ~ìíÉå= dêìåÇëíΩÅâë= òì= NMMKMMMIMM= bìêç= ÇìêÅÜ= _~åâΩÄÉêïÉáëìåÖK= aáÉ=dêìåÇÉêïÉêÄëíÉìÉê=äáÉÖí=ÄÉá=ΩÄäáÅÜÉå=PIR=B=îçã=h~ìÑéêÉáëK= =

= h~ìÑéêÉáë= H==dêìåÇÉêïÉêÄëíÉìÉê=PIR=B=

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=

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C. Laufende Buchungen in Industriebetrieben

hçåíÉåÇ~êëíÉääìåÖW= =

p= OUMM=

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táÉ= ÄÉêÉáíë= ~ìë= ÇÉã= h~éáíÉä= òìã= h~ìÑ= îçå= ìåÄÉïÉÖäáÅÜÉå= p~ÅÜ~åä~ÖÉÖΩíÉêå= ÄÉJ â~ååí=áëíI=áëí=ÇáÉ=dêìåÇÉêïÉêÄëíÉìÉê=ÄÉáã=c~ää=ÇÉë=h~ìÑë=ÉáåÉë=dêìåÇëíΩÅâë=ãáí=dÉJ Ä®ìÇÉ=~åíÉáäëã®≈áÖ=~ìÑòìëé~äíÉåK== =

14.1.2 Betriebliche Aufwandsteuern wì= ÇÉå= ÄÉíêáÉÄäáÅÜÉå= píÉìÉêåI= ÇáÉ= ÄÉá= ^åÑ~ää= ëçÑçêí= ~äë= ^ìÑï~åÇ= ÖÉÄìÅÜí= ïÉêÇÉåI= ò®ÜäÉå=ÑçäÖÉåÇÉ=mçëíÉå=ÇÉê=hçåíÉåÖêìééÉå=TMI=TT=ìåÇ=TUW= =

hçåíçåìããÉê=

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TMMM= TMNM= TMOM= TMPM= TMRM= TMSM= TMTM= TMUM= TMVM= TTMM= TTNM== TTOM== TTPM== TTRM== TTVM= TUMM=

dÉïÉêÄÉâ~éáí~äëíÉìÉê= sÉêã∏ÖÉåëíÉìÉê= dêìåÇëíÉìÉê=E≠=dêìåÇÉêïÉêÄëíÉìÉêF= hê~ÑíÑ~ÜêòÉìÖëíÉìÉê= tÉÅÜëÉäëíÉìÉê= dÉëÉääëÅÜ~ÑíëíÉìÉê= ^ìëÑìÜêò∏ääÉ= sÉêÄê~ìÅÜëëíÉìÉêå= pçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=píÉìÉêå= dÉïÉêÄÉÉêíê~ÖëíÉìÉê= h∏êéÉêëÅÜ~ÑíëíÉìÉê== h~éáí~äÉêíê~ÖëíÉìÉê= ^ìëäK=nìÉääÉåëíÉìÉê== i~íÉåíÉ=píÉìÉêå== pçåëíáÖÉ=píÉìÉêå=îçã=báåâçããÉå=ìåÇ=bêíê~Ö== pçåëíáÖÉ=píÉìÉêå=

q~ÄÉääÉ=OQW=_ÉíêáÉÄäáÅÜÉ=^ìÑï~åÇëíÉìÉêå=EhçåíÉåF= aáÉ=_ìÅÜìåÖ=ÉáåÉë=~åÑ~ääÉåÇÉå=^ìÑï~åÇë=ÇáÉëÉê=^êí=ÉêÑçäÖí=áã=pçää=ÉáåÉë=ÇÉê=çÄÉå= ÖÉå~ååíÉå=hçåíÉåK=páÉ=ëáåÇ=ïáÉ=àÉÇÉ=píÉìÉê=îçå=ÉáåÉê=_Éä~ëíìåÖ=ÇìêÅÜ=rpí=ÄÉÑêÉáíK= =

14.1.3 Private Steuern píÉìÉêåI= ÇáÉ=ÇáÉ=mÉêëçå= ÇÉë= råíÉêåÉÜãÉêë= ÄÉíêÉÑÑÉå= E_ÉáëéáÉäÉW= báåâçããÉåëíÉìÉêI= háêÅÜÉåëíÉìÉêI= dêìåÇëíÉìÉê= ÑΩê= mêáî~íÖêìåÇëíΩÅâÉI= píÉìÉê= ÑΩê= éêáî~íÉ= hÑòF= ìåÇ= ÇìêÅÜ=dÉäÇÉê=ÇÉë=råíÉêåÉÜãÉåë=ÄÉÖäáÅÜÉå=ïÉêÇÉåI=ëáåÇ=~ìÑ=ÇÉã=mêáî~íâçåíç=ÇÉë= àÉïÉáäáÖÉå=dÉëÉääëÅÜ~ÑíÉêë=òì=ÉêÑ~ëëÉåK= =

14. Steuern

251

⌦= _ÉáëéáÉäW= _~åâΩÄÉêïÉáëìåÖ=ÇÉê=hÑòJpíÉìÉê=áå=e∏ÜÉ=îçå=URMIMM=bìêç=ÑΩê=ÇÉå=mêáî~íJmâï=ÇÉë= råíÉêåÉÜãÉêëK== = _Éå∏íáÖÉ=hçåíÉåW= =

PMMN=Ó=mêáî~íâçåíç=EdÉëÉääëÅÜ~ÑíÉê=^F== OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF== = _ìÅÜìåÖëë~íòW= =

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= 14.1.4 Steuern als durchlaufende Posten bë=ÖáÄí=ÖÉïáëëÉ=píÉìÉêåI=ÇáÉ=ÇÉå=bêÑçäÖ=ÉáåÉë=råíÉêåÉÜãÉåë=åáÅÜí=ÄÉÉáåÑäìëëÉåK=wì= ÇáÉëÉå=ò®ÜäÉåI=ïáÉ=ÄÉêÉáíë=ÄÉÜ~åÇÉäíI=Éíï~=ÇáÉ=rãë~íòëíÉìÉê=ìåÇ=ÇáÉ=içÜåJ=ìåÇ= háêÅÜÉåëíÉìÉê=ÇÉê=jáí~êÄÉáíÉêK=aáÉëÉ=píÉìÉêå=ëíÉääÉå=ÑΩê=Ç~ë=råíÉêåÉÜãÉå=âÉáåÉå= ^ìÑï~åÇ=Ç~êK=páÉ=ïÉêÇÉå=äÉÇáÖäáÅÜ=îçã=råíÉêåÉÜãÉå=ÉáåÄÉÜ~äíÉå=ìåÇ=êÉÖÉäã®≈áÖ= ~å=Ç~ë=cáå~åò~ãí=~ÄÖÉÑΩÜêíK= =

⌦= _ÉáëéáÉäW= mçëíÄ~åâΩÄÉêïÉáëìåÖ= ÇÉê= ÉáåÄÉÜ~äíÉåÉå= içÜåëíÉìÉê= ÑΩê= ÇÉå= ~ÄÖÉä~ìÑÉåÉå= jçå~íK= aáÉ=píÉìÉêÜ∏ÜÉ=äáÉÖí=ÄÉá=QKRNOIMM=bìêçK= = _Éå∏íáÖÉ=hçåíÉåW= =

QUPM=Ó=pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=ÇÉå=cáå~åòÄÉÜ∏êÇÉå= OURM=Ó=mçëíÖáêçÖìíÜ~ÄÉå== = _ìÅÜìåÖëë~íòW= =

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C. Laufende Buchungen in Industriebetrieben =

14.2 Steuerrückerstattungen und -nachzahlungen gÉ=å~ÅÜÇÉã=çÄ=Éë=ëáÅÜ=ìã=ÇáÉ=oΩÅâÉêëí~ííìåÖ=ÉáåÉê=éêáî~íÉå=çÇÉê=ÉáåÉê=ÄÉíêáÉÄJ äáÅÜÉå= píÉìÉê= Ü~åÇÉäíI= áëí= ÄÉá= ÇÉê= sÉêÄìÅÜìåÖ= ÉáåÉ= ÇÉê= áå= å~ÅÜÑçäÖÉåÇÉê= q~ÄÉääÉ= ~ìÑÖÉÑΩÜêíÉå= hçåíÉåÖêìééÉå= òì= îÉêïÉåÇÉåK= fã= c~ääÉ= ÇÉê= ÄÉíêáÉÄäáÅÜÉå= píÉìÉê= áëí= òìÇÉã=òì=ÄÉëíáããÉåI=çÄ=ÇáÉ=píÉìÉêêΩÅâÉêëí~ííìåÖ=Ç~ë=~âíìÉääÉ=çÇÉê=Éáå=~ÄÖÉä~ìÑÉJ åÉë= táêíëÅÜ~Ñíëà~Üê= ÄÉíêáÑÑíK= pç= ëáåÇ= áã= ÉêëíÖÉå~ååíÉå= c~ää= ëçåëíáÖÉ= ÄÉíêáÉÄäáÅÜÉ= bêJ íê®ÖÉ= ìåÇ= áã= òïÉáíÉå= c~ää= éÉêáçÇÉåÑêÉãÇÉ= bêíê®ÖÉ= òì= îÉêÄìÅÜÉåK= aáÉ= oΩÅâÉêëí~íJ íìåÖ=ÉáåÉê=éêáî~íÉå=píÉìÉê=áëí=ÜáåÖÉÖÉå=~äë=mêáî~íÉáåä~ÖÉ=òì=ÉêÑ~ëëÉåK= =

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14. Steuern

253

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D. JAHRESABSCHLUSS = Inhalt dieses Kapitels sind die im Rahmen des Jahresabschlusses durchzuführende Bewertung der Vermögensgegenstände (bzw. Wirtschaftsgüter) und Schulden und die damit verbundenen Buchungen. Es wird also konrekt die Frage beantwortet, mit welchem Wert diese Gegenstände in die Bilanz eingehen. Die Schwerpunkte liegen dabei in der Bewertung

des Sachanlagevermögens,

des Umlaufvermögens (Vorräte, Wertpapiere, Forderungen),

des Eigenkapitals,

der Rückstellungen und Rechnungsabgrenzungsposten und

der Verbindlichkeiten.

Es wird sich auf die Behandlung ausgewählter handels- und steuerrechtlicher Bewertungsvorschriften beschränkt. Internationale Rechnungslegungsvorschriften (US-GAAP: Generally Accepted Accounting Principles, IFRS: International Financial Reporting Standards) werden nicht thematisiert. = = = = =

1.

Buchungskreislauf

=

táÉ= ÇáÉ= å~ÅÜÑçäÖÉåÇÉ= a~êëíÉääìåÖ= òÉáÖíI= áëí= ÇáÉ= _ìÅÜÑΩÜêìåÖ= Éáå= ëáÅÜ= ~ääÉ= g~ÜêÉ= ïáÉÇÉêÜçäÉåÇÉê=hêÉáëä~ìÑI=ÇÉê=ëáÅÜ=~ìë=îáÉê=e~ìéíÄÉëí~åÇíÉáäÉå=òìë~ããÉåëÉíòíK== = =

bê∏ÑÑåìåÖëÄìÅÜìåÖÉå=

i~ìÑÉåÇÉ=_ìÅÜìåÖÉå=

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2. Bewertung des Anlagevermögens

261

báåÉ=^Äå~ÜãÉ=ÇÉê=kìíòìåÖëãÉåÖÉ=â~åå=ÄÉÇáåÖí=ëÉáå=ÇìêÅÜ=

ÖÉÄê~ìÅÜëÄÉÇáåÖíÉå=Eåçêã~äÉåFI=íÉÅÜåáëÅÜÉå=sÉêëÅÜäÉá≈=E^ÄåìíòìåÖFI=

êìÜÉåÇÉå=sÉêëÅÜäÉá≈=EòK_K=ÇìêÅÜ=sÉêïáííÉêìåÖI=sÉêêçëíÉåF=çÇÉê=

pìÄëí~åòîÉêêáåÖÉêìåÖ=EòK_K=ÄÉá=háÉ≈ÖêìÄÉåFK=

báå= ^Ää~ìÑ= ÇÉê= kìíòìåÖëòÉáí= áëí= îçê= ~ääÉã= ÄÉá= áãã~íÉêáÉääÉå= sÉêã∏ÖÉåëÖÉÖÉåëJ í®åÇÉå=òì=ÄÉ~ÅÜíÉåK=pç=áëí=ÄÉáëéáÉäëïÉáëÉ=Éáå=ÉåíÖÉäíäáÅÜ=ÉêïçêÄÉåÉë=m~íÉåí=Äáë=òì= ÇÉëëÉå=^ìëä~ìÑÉå=~ÄòìëÅÜêÉáÄÉåK= sÉêäáÉêí= Éáå= ~ÄåìíòÄ~êÉêI= ã~íÉêáÉääÉê= ^åä~ÖÉÖÉÖÉåëí~åÇ= ÇìêÅÜ= éÉêã~åíÉåíÉ= mÑäÉÖÉ= îçå=mÉêáçÇÉ=òì=mÉêáçÇÉ=åáÅÜí=~å=tÉêíI=ëç=áëí=Éê=ÇÉååçÅÜ=~ÄòìëÅÜêÉáÄÉåI=Ç~=ÇáÉ=^åJ ëÅÜ~ÑÑìåÖâçëíÉå= íêçíòÇÉã= ΩÄÉê= ÇáÉ= kìíòìåÖëÇ~ìÉê= òì= îÉêíÉáäÉå= ëáåÇK= báåÉ= mÉêáçJ ÇÉå~ÄÖêÉåòìåÖ=â~åå=~äëç=~äë=ïÉáíÉêÉ=^ÄëÅÜêÉáÄìåÖëìêë~ÅÜÉ=ÄÉíê~ÅÜíÉí=ïÉêÇÉåK= =

e~åÇÉäëêÉÅÜíäáÅÜ=áëí=ÇáÉ=éä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=áå=¬=ORP=ff=pK=N=ìåÇ=O=ed_=ÖÉJ êÉÖÉäíK= aáÉëÉê= ÄÉëíáããíI= Ç~ëë= ÄÉá= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉå= ÇÉë= ^åä~ÖÉîÉêã∏ÖÉåëI= ÇÉêÉå= kìíòÉå= òÉáíäáÅÜ= ÄÉÖêÉåòí= áëí= E~ÄåìíòÄ~êÉ= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉF= ÇáÉ= ^åJ ëÅÜ~ÑÑìåÖëJ= çÇÉê= eÉêëíÉääìåÖëâçëíÉå= ìã= éä~åã®≈áÖÉ= ^ÄëÅÜêÉáÄìåÖÉå= òì= îÉêãáåJ ÇÉêå=ëáåÇK=píÉìÉêêÉÅÜíäáÅÜ=ëáåÇ=^ÄëÉíòìåÖ=ÑΩê=^ÄåìíòìåÖ=áå=¬=T=f=ìåÇ=ff=bpíd=ìåÇ= ^ÄëÉíòìåÖ=ÑΩê=pìÄëí~åòîÉêêáåÖÉêìåÖ=áå=¬=T=sf=bpíd=ÖÉêÉÖÉäíK= =

gÉÇÉê= éä~åã®≈áÖÉå= ^ÄëÅÜêÉáÄìåÖ= äáÉÖí= å~ÅÜ= ¬= ORP= ff= ed_= Éáå= ëçÖK= ^ÄëÅÜêÉáJ ÄìåÖëéä~å= òì= dêìåÇÉI= áå= ÇÉã= ÇáÉ= sÉêíÉáäìåÖ= ÇÉê= ^åëÅÜ~ÑÑìåÖëJ= çÇÉê= eÉêëíÉäJ äìåÖëâçëíÉå=~ìÑ=ÇáÉ=g~ÜêÉ=ÇÉê=îçê~ìëëáÅÜíäáÅÜÉå=kìíòìåÖëÇ~ìÉê=ÑÉëíÖÉäÉÖí=ïáêÇK= aáÉëÉê=^ÄëÅÜêÉáÄìåÖëéä~å=ÄÉáåÜ~äíÉí=^ÄëÅÜêÉáÄìåÖëÄ~ëáëI=ÖÉëÅÜ®íòíÉ=kìíòìåÖëÇ~ìJ ÉêI= _ÉÖáåå= ÇÉê= éä~åã®≈áÖÉå= ^ÄëÅÜêÉáÄìåÖI= ^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉ= ìåÇ= ÇÉå= ÖÉJ ëÅÜ®íòíÉå= iáèìáÇ~íáçåëÉêä∏ëLoÉëíÄìÅÜïÉêí= ~ã= båÇÉ= ÇÉê= kìíòìåÖëÇ~ìÉêK= aÉê= ^ÄJ ëÅÜêÉáÄìåÖëéä~å= áëí= _Éëí~åÇíÉáä= ÇÉë= ëçÖK= ^åä~ÖÉëéáÉÖÉäëI= ÇÉê= ÑΩê= àÉÇÉë= ^åä~ÖÉÖìí= åÉÄÉå= ÇÉå= ïáÅÜíáÖëíÉå= íÉÅÜåáëÅÜÉå= a~íÉå= ìåÇ= fåîÉåí~êåìããÉêå= òìê= ÉáåÇÉìíáÖÉå== fÇÉåíáÑáòáÉêìåÖ= ÇÉë= dÉÖÉåëí~åÇÉë= îçê= ~ääÉã= ÇáÉ= ÑΩê= ÇáÉ= ^ÄëÅÜêÉáÄìåÖ= êÉäÉî~åíÉå= a~íÉå=ÉåíÜ®äíK== =

2.1.1

Abschreibungsbasis

aáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= E¬= ORR= f= ed_I= e= SKO= bpíeF= ÄáäÇÉå= ëçïçÜä= áã= e~åÇÉäëJ= ~äë= ~ìÅÜ= áã= píÉìÉêêÉÅÜí= ÇáÉ= _ÉêÉÅÜåìåÖëÖêìåÇä~ÖÉ= ÑΩê= ÇáÉ= éä~åã®≈áÖÉ= ^ÄëÅÜêÉáJ ÄìåÖ=E¬=ORP=^ÄëK=N=p~íò=N=ed_F=ÄòïK=^ÄëÉíòìåÖ=E¬=S=^ÄëK=N=kêK=N=p~íò=N=ìåÇ=kêK=O= p~íò= N= bpídFK= aáÉë= Öáäí= ~ääÉêÇáåÖë= åáÅÜí= ÑΩê= ^åä~ÖÉÖÉÖÉåëí®åÇÉI= ÇáÉ= îçã= råíÉêåÉÜJ ãÉå= áå= báÖÉåäÉáëíìåÖ= ÜÉêÖÉëíÉääí= ïÉêÇÉåK= få= ÇáÉëÉã= c~ää= ëáåÇ= ÇáÉ= eÉêëíÉääìåÖëJ âçëíÉå= EîäÖK= `= V= ÑΩê= råíÉêëÅÜáÉÇÉ= òïáëÅÜÉå= Ü~åÇÉäëêÉÅÜíäáÅÜ= ìåÇ= ëíÉìÉêêÉÅÜíäáÅÜ= ÉêãáííÉäíÉå=eÉêëíÉääâçëíÉåF=~äë=^ÄëÅÜêÉáÄìåÖëJ=ÄòïK=^ÄëÉíòìåÖëÄ~ëáë=ÜÉêòìåÉÜãÉåK= =

2.1.2

Nutzungsdauer

aáÉ=ï~ÜêëÅÜÉáåäáÅÜÉ=éä~åã®≈áÖÉ=kìíòìåÖëÇ~ìÉê=ÉáåÉë=^åä~ÖÉÖìíÉë=ÄÉëÅÜêÉáÄí=ÇÉå= wÉáíê~ìãI= áå= ÇÉã= Éáå= ~ÄåìíòÄ~êÉê= ^åä~ÖÉÖÉÖÉåëí~åÇ= îçê~ìëëáÅÜíäáÅÜ= áã= råíÉêåÉÜJ ãÉå=ÉáåÖÉëÉíòí=ïÉêÇÉå=â~ååK==

262

D. Jahresabschluss

e~åÇÉäëêÉÅÜíäáÅÜ=ïáêÇ=ÇáÉ=kìíòìåÖëÇ~ìÉê=ÄÉïÉÖäáÅÜÉê=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ=ìåJ íÉê=_É~ÅÜíìåÖ=ÇÉë=sçêëáÅÜíëéêáåòáéë=ìåÇ=ÇÉë=mêáåòáéë=ÇÉê=táääâΩêÑêÉáÜÉáí=ÖÉëÅÜ®íòíK= píÉìÉêêÉÅÜíäáÅÜ= ÉåíÜ~äíÉå= ^Ñ^Jq~ÄÉääÉå= ~ääÖÉãÉáåÉ= ìåÇ= Äê~åÅÜÉåëéÉòáÑáëÅÜÉ= ÄÉJ íêáÉÄëÖÉï∏ÜåäáÅÜÉ= kìíòìåÖëÇ~ìÉêå= ÑΩê= ÉáåÉ= sáÉäò~Üä= ÄÉïÉÖäáÅÜÉê= táêíëÅÜ~ÑíÖΩíÉêI= îçå=ÇÉåÉå=ãáí=áåÇáîáÇìÉääÉê=_ÉÖêΩåÇìåÖ=~ÄÖÉïáÅÜÉå=ïÉêÇÉå=â~ååK=_Éá=dÉÄ®ìÇÉå= ëáåÇ=ÇáÉ=kìíòìåÖëÇ~ìÉêå=áåÇáêÉâí=áå=¬=T=fs=ìåÇ=s=bpíd=ÑÉëíÖÉäÉÖíK== =

2.1.3

Abschreibungsmethode (inkl. Verbuchung)

a~= ÇÉê= tÉêíãáåÇÉêìåÖëîÉêä~ìÑ= ìåíÉêëÅÜáÉÇäáÅÜ= ëÉáå= â~ååI= ëíÉÜÉå= ÉáåÉ= oÉáÜÉ= îçå= ^ÄëÅÜêÉáÄìåÖëîÉêÑ~ÜêÉå= òìê= sÉêÑΩÖìåÖI= ìã= ÇáÉ= í~íë®ÅÜäáÅÜÉ= ä~ìÑÉåÇÉ= tÉêíãáåÇÉJ êìåÖ=ã∏ÖäáÅÜëí=Éñ~âí=~ÄÄáäÇÉå=òì=â∏ååÉåK=^ÄÜ®åÖáÖ=îçå=ÇÉê=^êí=ÇÉê=sÉêíÉáäìåÖ=ÇÉê= ^åëÅÜ~ÑÑìåÖëJ=ìåÇ=eÉêëíÉääìåÖëâçëíÉå=E^ehF=~ìÑ=ÇáÉ=kìíòìåÖëÇ~ìÉê=ÉñáëíáÉêÉå=ìK~K= ÑçäÖÉåÇÉ=jÉíÜçÇÉåW= =

= = =

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2. Bewertung des Anlagevermögens

2.1.3.1

263

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2. Bewertung des Anlagevermögens

269

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2.1.3.3

Progressive Abschreibung

báåÉ=ïÉáíÉêÉ=^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉ=áëí=ÇáÉ=ëçÖK=éêçÖêÉëëáîÉ=^ÄëÅÜêÉáÄìåÖK=páÉ=îÉêJ íÉáäí= ÇáÉ= ^åëÅÜ~ÑÑìåÖëJ= çÇÉê= eÉêëíÉääìåÖëâçëíÉå= ÉáåÉë= ^åä~ÖÉÖìíÉë= áå= à®ÜêäáÅÜ= E~J êáíÜãÉíáëÅÜ= çÇÉê= ÖÉçãÉíêáëÅÜF= ëíÉáÖÉåÇÉå= ^ÄëÅÜêÉáÄìåÖëÄÉíê®ÖÉå= ~ìÑ= ÇáÉ= kìíòìåÖëÇ~ìÉêK= ^ìÑ= ÇáÉëÉ=^êí= ìåÇ= tÉáëÉ= â~åå= áå= ÇÉå=ÉêëíÉå= kìíòìåÖëà~ÜêÉå= ÉáåÉ= åáÉÇêáÖÉ= ìåÇ= áå= ÇÉå= äÉíòíÉå= kìíòìåÖëà~ÜêÉå= ÉáåÉ= ÜçÜÉ= ^ÄëÅÜêÉáÄìåÖ= ~åÖÉëÉíòí= ïÉêÇÉåK= ^ìÑÖêìåÇ= ÇÉê= åáÉÇêáÖÉå= ^ÄëÅÜêÉáÄìåÖÉå= òì= _ÉÖáåå= ÇÉê= kìíòìåÖëÇ~ìÉê= ìåÇ=ÇÉê=Ç~ãáí=îÉêÄìåÇÉåÉå=dÉÑ~Üê=ÇÉê=§ÄÉêÄÉïÉêíìåÖ=ÇÉë=sÉêã∏ÖÉåëÖÉÖÉåëí~åJ ÇÉë=áëí=ÇáÉëÉ=jÉíÜçÇÉ=åáÅÜí=ãáí=ÇÉã=sçêëáÅÜíëéêáåòáé=îÉêÉáåÄ~êK=páÉ=áëí=Ç~ÜÉê=Ü~åJ ÇÉäëêÉÅÜíäáÅÜ= åìê= òìä®ëëáÖI= ïÉåå= ëáÉ= ÇÉå= dç_= ÉåíëéêáÅÜíK= páÉ= ÄáÉíÉí= ëáÅÜ= Éíï~= ÄÉá= ä®åÖÉêÉå= ^åä~ìÑòÉáíÉå= Äáë= òìê= kìíòìåÖ= EòK_K= ÄÉá= hê~ÑíïÉêâÉåI= lÄëíéä~åí~ÖÉåF= ~åK= píÉìÉêêÉÅÜíäáÅÜ=áëí=ÇáÉëÉ=jÉíÜçÇÉ=ÖêìåÇë®íòäáÅÜ=îÉêÄçíÉåK== =

2.1.3.4

Leistungsabschreibung

aáÉëÉê=^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉ=ïáêÇ=çÑí=òìÖÉëÅÜêáÉÄÉåI=Ç~ëë=ëáÉ=ÇáÉ=ÉáåòáÖÉ=áëíI=ÇáÉ= ÇÉå= í~íë®ÅÜäáÅÜÉå= tÉêíîÉêäìëí= ÉáåÉê= ^åä~ÖÉ= áååÉêÜ~äÄ= ÉáåÉê= oÉÅÜåìåÖëéÉêáçÇÉ= ~ã= ÉÜÉëíÉå= ÄÉëÅÜêÉáÄíK= bë= ÉêÑçäÖí= âÉáåÉ= Ääç≈É= ^ìÑíÉáäìåÖ= ÇÉê= ^åëÅÜ~ÑÑìåÖëJ= çÇÉê= eÉêëíÉääìåÖëâçëíÉå= ~ìÑ= ÇáÉ= kìíòìåÖëÇ~ìÉê= EwÉáí~ÄëÅÜêÉáÄìåÖFK= pí~ííÇÉëëÉå= ÖÉÜí= ã~å=Ç~îçå=~ìëI=Ç~ëë=ÇáÉ=^ÄåìíòìåÖ=òÉáíìå~ÄÜ®åÖáÖ=ÉêÑçäÖíI=ìåÇ=ÉêãáííÉäí=ÇÉå=^ÄJ ëÅÜêÉáÄìåÖëÄÉíê~Ö=~åÜ~åÇ=ÇÉê=í~íë®ÅÜäáÅÜÉå=^åä~ÖÉåäÉáëíìåÖ=ÄòïK=JÄÉ~åëéêìÅÜìåÖ= EòK_K=j~ëÅÜáåÉåëíìåÇÉåI=háäçãÉíÉêò~ÜäI=píΩÅâò~ÜäFK=aáÉ=iÉáëíìåÖë~ÄëÅÜêÉáÄìåÖ=ÄáÉJ íÉí=ëáÅÜ=~äëç=ÄÉá=ëí~êâ=ëÅÜï~åâÉåÇÉê=få~åëéêìÅÜå~ÜãÉ=ÇÉë=dÉÖÉåëí~åÇë=~åK=k~ÅÜJ íÉáä= ÇÉê= jÉíÜçÇÉ= áëí= Éë= ~ÄÉêI= Ç~ëë= áå= oìÜÉòÉáíÉå=âÉáåÉ=^ÄëÅÜêÉáÄìåÖ= ÇìêÅÜÖÉÑΩÜêí= ïáêÇ=ìåÇ=ëç=ÇÉê=oìÜÉîÉêëÅÜäÉá≈=åáÅÜí=ÄÉêΩÅâëáÅÜíáÖí=ïáêÇK== káÅÜí=åìê=Ü~åÇÉäëJ=ëçåÇÉêå=~ìÅÜ=ëíÉìÉêêÉÅÜíäáÅÜ=E¬=T=f=pK=S=bpídF=áëí=ÇáÉëÉ=^ÄëÅÜêÉáJ ÄìåÖëãÉíÜçÇÉ= ÄÉá= ÄÉïÉÖäáÅÜÉå= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉå= ÄòïK= táêíëÅÜ~ÑíëÖΩíÉêå= ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë=òìä®ëëáÖK=bë=áëí=~ÄÉê=åçíïÉåÇáÖI=ÉáåÉå=k~ÅÜïÉáë=ΩÄÉê=ÇáÉ=~åJ Ñ~ääÉåÇÉ=iÉáëíìåÖ=òì=ÑΩÜêÉåK=pç=áëí=ÄÉá=ÉáåÉã=mâï=ÄÉáëéáÉäëïÉáëÉ=Éáå=c~ÜêíÉåÄìÅÜ= îçêòìïÉáëÉåK= wìê=_ÉêÉÅÜåìåÖ=ÇÉê=^ÄëÅÜêÉáÄìåÖëJL^ÄëÉíòìåÖëÄÉíê®ÖÉ=ïáêÇ=ÑçäÖÉåÇÉ=cçêãÉä=ÉáåJ ÖÉëÉíòíW= =

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270

D. Jahresabschluss

⌦= _ÉáëéáÉäW== báåÉ= j~ëÅÜáåÉ= ïìêÇÉ= áå= ÇÉê= e~åÇÉäëÄáä~åò= òì= eÉêëíÉääìåÖëâçëíÉå= áå= e∏ÜÉ= îçå= NPKQRMIMM= bìêç= áå= báÖÉåäÉáëíìåÖ= ÉêëíÉääí= ìåÇ= ~åëÅÜäáÉ≈ÉåÇ= áã= ÉáÖÉåÉå= _ÉíêáÉÄ= ÉáåJ ÖÉëÉíòíK= aáÉ= ÖÉëÅÜ®íòíÉ= cÉêíáÖìåÖëâ~é~òáí®í= ÇÉê= ^åä~ÖÉ= îçê= ^ìëëÅÜÉáÇÉå= ~ìë= ÇÉã= _ÉíêáÉÄ=ä~Ö=ÄÉá=NSKMMM=píìåÇÉåI=îçå=ÇÉåÉå=~ìÑÖêìåÇ=ëÅÜäÉÅÜíÉê=^ìÑíê~Öëä~ÖÉ=áã=ÉêëJ íÉå= kìíòìåÖëà~Üê= ~ääÉêÇáåÖë= åìê= NKRMM= píìåÇÉå= áå= ^åëéêìÅÜ= ÖÉåçããÉå= ïÉêÇÉå= âçååíÉåK= ^ÄëÅÜêÉáÄìåÖëèìçíÉ=Z=

NKRMM ⋅ NMM Z=VIPTR=B= NSKMMM

= ^ÄëÅÜêÉáÄìåÖëJtÉêí=ENK=kìíòìåÖëà~ÜêF=Z=VIPTR=B=îçå=NPKQRMIMM=Z=NKOSMIVQ=bìêç= = 2.1.3.5

Absetzung für Substanzverringerung

_Éá= _ÉêÖÄ~ììåíÉêåÉÜãÉåI= píÉáåÄêΩÅÜÉå= ìåÇ= ~åÇÉêÉå= _ÉíêáÉÄÉåI= ÇáÉ= ÉáåÉå= sÉêÄê~ìÅÜ=ÇÉê=pìÄëí~åò=ãáí=ëáÅÜ=ÄêáåÖÉåI=ëáåÇ=áã=píÉìÉêêÉÅÜí=^ÄëÉíòìåÖÉå=ÑΩê=pìÄJ ëí~åòîÉêêáåÖÉêìåÖÉå=~å=píÉääÉ=ÇÉê=^ÄëÉíòìåÖ=ÑΩê=^ÄåìíòìåÖ=å~ÅÜ=¬=T=f=bpíd=òìä®ëJ ëáÖK=eáÉê=ïáêÇ=ÇÉê=^ÄëÉíòìåÖ=Ç~ë=j~≈=ÇÉë=ÉáåÖÉíêÉíÉåÉå=pìÄëí~åòîÉêòÉÜêë=òìÖêìåJ ÇÉÖÉäÉÖíK= =

2.1.4

Besonderheiten

2.1.4.1

Abschreibung bei Zugang während des Geschäftsjahresjahres

_ÉÖáåå= ÇÉê= ëíÉìÉêêÉÅÜíäáÅÜÉå= ^ÄëÉíòìåÖ= ÑΩê= ^ÄåìíòìåÖ= Eo= TKQ= f= bpíoF= áëí= ÇÉê= wÉáíJ éìåâí= ÇÉê= ^åëÅÜ~ÑÑìåÖ= çÇÉê= eÉêëíÉääìåÖ= EåáÅÜí= ÇÉê= fåÖÉÄê~ìÅÜå~ÜãÉFK= _Éáã= wìJ Ö~åÖ= ÉáåÉë= ^åä~ÖÉÖìíÉë= ï®ÜêÉåÇ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ãìëë= ÇáÉ= ^Ñ^= Ç~ÜÉê=òÉáí~åJ íÉáäáÖ= Ełéêç= ê~í~= íÉãéçêáë F= ÉêÑçäÖÉåI= ÇKÜK= ÇáÉ= ^Ñ^= ïáêÇ= ÑΩê= ëç= îáÉäÉ= jçå~íÉ= ~åÖÉJ ëÉíòíI=ïáÉ=Ç~ë=^åä~ÖÉÖìí=ÇÉã=_ÉíêáÉÄ=òìê=sÉêÑΩÖìåÖ=ëí~åÇK=aÉê=^åëÅÜ~ÑÑìåÖëãçå~í= Öáäí=Ç~ÄÉá=~äë=îçääÉê=jçå~íK== =

⌦= _ÉáëéáÉäW= táêÇ=Éáå=^åä~ÖÉÖìí=áã=jçå~í=j®êò=ÖÉâ~ìÑíI=ëç=Ç~êÑ=åìê=NMLNO=ÇÉê=g~ÜêÉëJ^Ñ^=~åÖÉJ ëÉíòí=ïÉêÇÉåK= =

cΩê= ÇÉå= c~ää= ÇÉê= ^åëÅÜ~ÑÑìåÖJ= çÇÉê= eÉêëíÉääìåÖ= Ö~äí= Äáë= òìã= MNKMNKOMMQ= ÇáÉ= ëçÖK= sÉêÉáåÑ~ÅÜìåÖëêÉÖÉäK= i~Ö= Ç~ë= a~íìã= ÇÉê= ^åëÅÜ~ÑÑìåÖ= áå= ÇÉê= ÉêëíÉå= g~ÜêÉëÜ®äÑíÉ= Eg~åì~ê= J= gìåáFI= ÇìêÑíÉ= ÇáÉ=îçääÉ= g~ÜêÉëJ^Ñ^= ÖÉäíÉåÇ= ÖÉã~ÅÜí= ïÉêÇÉåK= _Éá= _ÉòìÖ= áã= òïÉáíÉå=e~äÄà~Üê=Egìäá=J=aÉòÉãÄÉêF=ï~ê=òì=ÄÉêΩÅâëáÅÜíáÖÉåI=Ç~ëë=åìê=ÇáÉ=Ü~äÄÉ=g~ÜJ êÉëJ^Ñ^=áå=^åëéêìÅÜ=ÖÉåçããÉå=ïÉêÇÉå=âçååíÉK= e~åÇÉäëêÉÅÜíäáÅÜ=ÖáÄí=Éë=ÜáåëáÅÜíäáÅÜ=ÇÉë=^ÄëÅÜêÉáÄìåÖëÄÉÖáååë=âÉáåÉ=âçÇáÑáòáÉêíÉå= sçêëÅÜêáÑíÉåK=aáÉ=dç_=ã~ÅÜÉå=~ÄÉê=ÇáÉ=òÉáí~åíÉáäáÖÉ=^ÄëÅÜêÉáÄìåÖ=òìê=dêìåÇêÉÖÉäK==

2. Bewertung des Anlagevermögens

2.1.4.2

271

Abschreibung bei Abgang während des Geschäftsjahres

táÉ= ÄÉêÉáíë= ÄÉÜ~åÇÉäí= ïìêÇÉI= ïáêÇ= Ç~ë= båÇÉ= ÇÉê= éä~åã®≈áÖÉå= ^ÄëÅÜêÉáÄìåÖ= ÇìêÅÜ= Ç~ë= ^ìëëÅÜÉáÇÉå= ÇÉë= ^åä~ÖÉÖÉÖÉåëí~åÇÉë= ~ìë= ÇÉã= _ÉíêáÉÄ= ÄÉá= ^Ää~ìÑ= ÇÉê= kìíòìåÖëÇ~ìÉê=ÄÉëíáããíK=a~ë=båÇÉ=ÇÉê=éä~åã®≈áÖÉå=^ÄëÅÜêÉáÄìåÖ=ïáêÇ=~ÄÉê=~ìÅÜ= ÇìêÅÜ=ÇÉå=sÉêâ~ìÑ=îçå=p~ÅÜ~åä~ÖÉå=EîÖäK=`=UF=ìåÇ=ÄÉá=ÇÉêÉå=mêáî~íÉåíå~ÜãÉ=EîÖäK= `= NPKOKNF= ÇìêÅÜ= ÇÉå= råíÉêåÉÜãÉê= ÉáåÖÉäÉáíÉíK= få= ÇáÉëÉå= ÄÉáÇÉå= c®ääÉå= ëáåÇ= ~ÄJ ëÅÜêÉáÄìåÖëíÉÅÜåáëÅÜÉ= _ÉëçåÇÉêÜÉáíÉå= òì= ÄÉ~ÅÜíÉåK= e~åÇÉäëJ= ìåÇ= ëíÉìÉêêÉÅÜíäáÅÜ= Edç_I= o= TKQ= sfff= bpíoF= áëí= å®ãäáÅÜ= áã= c~ääÉ= ÇÉë= ^ìëëÅÜÉáÇÉåë=îçê= ^Ää~ìÑ= ÇÉê= kìíJ òìåÖëÇ~ìÉê= ÇáÉ= äÉíòíÉ= ^ÄëÅÜêÉáÄìåÖ= ÄòïK= ^ÄëÉíòìåÖ= áããÉê= òÉáí~åíÉáäáÖ= îçêòìåÉÜJ ãÉåK=aáÉë=ïáêÇ=åìå=~åÜ~åÇ=ÉáåÉë=ÉáåÑ~ÅÜÉå=_ÉáëéáÉäë=Éêä®ìíÉêíK= =

⌦= _ÉáëéáÉäW= =

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2.2.1

277

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Außerplanmäßige Abschreibung in der Handelsbilanz

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2. Bewertung des Anlagevermögens

279

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2.2.3

Außerplanmäßige Abschreibung in der Steuerbilanz

2.2.3.1

Teilwertabschreibung

dÉã®≈=¬=S=f=kêK=NK=pK=O=bpíd=â~åå=Éáå=ëçÖK=åáÉÇêáÖÉêÉê=qÉáäïÉêí=~åÖÉëÉíòí=ïÉêÇÉåI= ïÉåå= ÉáåÉ= Ç~ìÉêÜ~ÑíÉ= tÉêíãáåÇÉêìåÖ= îçêäáÉÖíK= aáÉëÉë= t~ÜäêÉÅÜí= ïáêÇ= ~ÄÉê= ~ìÑJ ÖêìåÇ= ÇÉê= j~≈ÖÉÄäáÅÜâÉáí= ÇÉê= e~åÇÉäëJ= ÑΩê= ÇáÉ= píÉìÉêÄáä~åò= ÄÉá= Ç~ìÉêÜ~ÑíÉê= tÉêíJ ãáåÇÉêìåÖ=òìê=mÑäáÅÜíI=Ç~=áå=ÇÉê=e~åÇÉäëÄáä~åò=ÖÉãK=¬=ORP=ff=pK=P=ed_=ÉáåÉ=^ÄëÉíJ òìåÖëéÑäáÅÜí=ÄÉëíÉÜíK= aáÉ=ëíÉìÉêäáÅÜÉ=qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=Öáäí=åìê=ÑΩê=Ç~ìÉêÜ~ÑíÉ=tÉêíãáåÇÉêìåÖÉåK=_Éá= îçêΩÄÉêÖÉÜÉåÇÉê=tÉêíãáåÇÉêìåÖ=áëí=ÇáÉ=ëíÉìÉêäáÅÜÉ=qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=åáÅÜí=òìJ ä®ëëáÖK= aáÉë= Öáäí= ìå~ÄÜ®åÖáÖ= îçå= dÉëÉääëÅÜ~ÑíëÑçêã= çÇÉê= h~íÉÖçêáÉ= ÇÉë= ^åä~ÖÉîÉêJ ã∏ÖÉåë=EîÖäK=^ÄÄáäÇìåÖ=URFK= báåÉ= qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ= ÉêÑçäÖí= áå= e∏ÜÉ= ÇÉê= aáÑÑÉêÉåò= òïáëÅÜÉå= _ìÅÜïÉêí= ìåÇ= åáÉÇêáÖÉêÉã=qÉáäïÉêíK= 2.2.3.2

Steuerrechtlicher Teilwert

aÉê= qÉáäïÉêí= áëí= áã= dÉÖÉåë~íò= òì= ÇÉå= ÜáëíçêáëÅÜÉå= ^åëÅÜ~ÑÑìåÖëJ= ìåÇ= eÉêëíÉäJ äìåÖëâçëíÉå=çÇÉê=òìã=_ìÅÜïÉêí=Éáå=~âíìÉääÉê=wÉáíïÉêíK=k~ÅÜ=¬=S=f=kêK=N=pK=P=bpíd= áëí=ÇÉê=qÉáäïÉêí=Éáå=_Éíê~ÖI=ÇÉå==

Éáå=ÑáâíáîÉê=h®ìÑÉê==

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s=

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280

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Wertaufholung

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2.2.4

Verbuchung d. außerplanmäßigen Abschreibung b. Sachanlagen

=

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2.2.5

Verbuchung d. außerplanm. Abschreibung b. Wertpapieren

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3.

Bewertung des Umlaufvermögens

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3.1 Allgemeine Bewertungsgrundsätze 3.1.1

Anschaffungskostenprinzip

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3.1.2

Strenges Niederstwertprinzip

få=ÇÉê=e~åÇÉäëÄáä~åò=Öáäí=áã=rãä~ìÑîÉêã∏ÖÉå=ëçïçÜä=ÄÉá=Ç~ìÉêÜ~ÑíÉê=~äë=~ìÅÜ=îçêJ ΩÄÉêÖÉÜÉåÇÉê=tÉêíãáåÇÉêìåÖ=å~ÅÜ=¬=ORP=fff=ed_=ÉáåÉ=^ÄïÉêíìåÖëéÑäáÅÜí=~ìÑ=ÇÉå= åáÉÇêáÖÉêÉå=q~ÖÉëïÉêí=EëíêÉåÖÉë=káÉÇÉêëíïÉêíéêáåòáéFK== få=ÇÉê=píÉìÉêÄáä~åò=ÄÉëíÉÜí=ÄÉá=Ç~ìÉêÜ~ÑíÉê=tÉêíãáåÇÉêìåÖ=ÉáåÉ=^ÄïÉêíìåÖëéÑäáÅÜí= å~ÅÜ=¬=S=f=kêK=O=pK=O=bpíd=áKsKãK=¬=R=f=pK=N=bpídK=_Éá=åìê=îçêΩÄÉêÖÉÜÉåÇÉê=tÉêíãáåJ ÇÉêìåÖ=áëí=ÉáåÉ=^ÄïÉêíìåÖ=~ìÑ=ÇÉå=åáÉÇêáÖÉêÉå=qÉáäïÉêí=îÉêÄçíÉåK= = =

=

tÉêíãáåÇK= îçê~ìëëáÅÜíäáÅÜ= =

e_=

pí_=

=

=

sÉêÄçí=

báåòÉäâ~ìÑäÉìíÉ=ìåÇ= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå=

îçêΩÄÉêÖÉÜÉåÇ=

dÉÄçí=

Ç~ìÉêÜ~Ñí=

dÉÄçí=

dÉÄçí=

=

=

=

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îçêΩÄÉêÖÉÜÉåÇ=

dÉÄçí=

sÉêÄçí=

Ç~ìÉêÜ~Ñí=

dÉÄçí=

dÉÄçí=

h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=

= =

=

▲= píêÉåÖÉë=ktm=E¬=ORP=fff=pK=N=ed_F=

mÑäáÅÜí=ÄÉá=îçêΩÄÉêÖÉÜÉåÇÉê=çK=Ç~ìÉêÜ~ÑíÉê=tÉêíãáåÇK= =

^ÄÄáäÇìåÖ=UTW=^ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖÉå=Erãä~ìÑîÉêã∏ÖÉåF= =

288

D. Jahresabschluss

^å= ÇáÉëÉê= píÉääÉ= ëÉá= Éêï®ÜåíI= Ç~ëë= áã= rãä~ìÑîÉêã∏ÖÉå= åìê= ~ì≈Éêéä~åã®≈áÖÉ= ìåÇ= âÉáåÉ= éä~åã®≈áÖÉå= ^ÄëÅÜêÉáÄìåÖÉå= ÉñáëíáÉêÉåK= eáåëáÅÜíäáÅÜ= ÇÉê= tÉêí~ìÑÜçJ äìåÖ= ÄÉá= tÉÖÑ~ää= ÇÉë= dêìåÇÉë= ÑΩê= ÇáÉ= ~ì≈Éêéä~åã®≈áÖÉ= ^ÄëÅÜêÉáÄìåÖ= ÖÉäíÉå= áã= rãä~ìÑîÉêã∏ÖÉå=ÇáÉ=ÖäÉáÅÜÉå=sçêëÅÜêáÑíÉå=ïáÉ=áã=^åä~ÖÉîÉêã∏ÖÉå=EîÖäK=a=OKOKOKPI= OKOKPKPFK=

=

3.2 Bewertung von Vorräten 3.2.1

Allgemeines

táÉ= ÄÉêÉáíë= ÄÉÜ~åÇÉäí= ïìêÇÉI= áëí= òìê= bêãáííäìåÖ= ÇÉê= _Éëí~åÇëîÉê®åÇÉêìåÖÉå= ~å= oçÜJI=eáäÑëJ=ìåÇ=_ÉíêáÉÄëëíçÑÑÉå=EîÖäK=_=NKVKNF=ëçïáÉ=ÑÉêíáÖÉå=ìåÇ=ìåÑÉêíáÖÉå=bêòÉìÖJ åáëëÉå= EîÖäK= _= QKTKOF= Éáå= sÉêÖäÉáÅÜ= òïáëÅÜÉå= ^åÑ~åÖëJ= ìåÇ= pÅÜäìëëÄÉëí~åÇ= ÇÉë= àÉJ ïÉáäáÖÉå=_Éëí~åÇëâçåíçë=îçêòìåÉÜãÉåK= =

p=

sçêê~í=^=

^åÑ~åÖëÄÉJ ëí~åÇ=

e =

p=

=sçêê~í=_=

pÅÜäìëëÄÉëí~åÇ=

=

^åÑ~åÖëÄÉëí~åÇ=

_Éëí~åÇëJ ãáåÇÉêìåÖ=

=

_Éëí~åÇëJ ãÉÜêìåÖ=

e=

pÅÜäìëëÄÉëí~åÇ=

=

_Éëí~åÇëîÉê®åÇÉêìåÖÉå= ÄÉá= oçÜJI= eáäÑëJ= ìåÇ= _ÉíêáÉÄëëíçÑÑÉå= ÄÉïáêâÉå= ~ã= _áä~åòJ ëíáÅÜí~Ö= ÉáåÉ= bêÜ∏ÜìåÖ= E_Éëí~åÇëãáåÇÉêìåÖF= ÄòïK= sÉêãáåÇÉêìåÖ= E_Éëí~åÇëãÉÜêJ ìåÖF= ÇÉë= j~íÉêá~ä~ìÑï~åÇë= E¬= OTR= ff= kêK= R= ~F= ed_FK= _Éá= ìåÑÉêíáÖÉå= ìåÇ= ÑÉêíáÖÉå= EëÉäÄëíÉêëíÉääíÉåF=bêòÉìÖåáëëÉå=ÉêÖÉÄÉå=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=ÉáåÉ=bêÜ∏ÜìåÖ=E_ÉJ ëí~åÇëãÉÜêìåÖF= ÄòïK= hΩêòìåÖ= E_Éëí~åÇëãáåÇÉêìåÖF= ÇÉê= bêä∏ëÉ= E¬= OTR= ff= kêK= O= ed_FK= _Éîçê=ÇáÉ=bêãáííäìåÖ=ÇÉê=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=~ääÉêÇáåÖë=îçêÖÉåçããÉå=ïÉêÇÉå= â~ååI= áëí= òìå®ÅÜëí= ÇÉê= tÉêí= ÇÉê= pÅÜäìëëÄÉëí®åÇÉ= òì= ÄÉëíáããÉåK= a~= ÇÉê= pÅÜäìëëJ ÄÉëí~åÇ= ÉáåÉë= oçÜJI= eáäÑëJ= çÇÉê= _ÉíêáÉÄëëíçÑÑÉë= áå= ÇÉê= oÉÖÉä= ~ìë= ãÉÜêÉêÉå= g~ÜêÉëJ äáÉÑÉêìåÖÉå=ëí~ããÉå=â~åå=ìåÇ=ëçãáí=ÇáÉ=^åëÅÜ~ÑÑìåÖâçëíÉå=åáÅÜí=ãÉÜê=ÉáåÇÉìíáÖ= òì=ÄÉëíáããÉå=ëáåÇI=Éêä~ìÄí=ÇÉê=dÉëÉíòÖÉÄÉê=îÉêÉáåÑ~ÅÜíÉ=sÉêÑ~ÜêÉå=òìê=bêãáííäìåÖ= ÇÉê=^åëÅÜ~ÑÑìåÖëâçëíÉåI=ÇáÉ=ÉáåÉ=^ÄïÉáÅÜìåÖ=îçã=dêìåÇë~íò=ÇÉê=báåòÉäÄÉïÉêíìåÖ= Ç~êëíÉääÉåK== =

cÉëíÄÉïÉêíìåÖ= ¬=OQM=fff=ed_=

= =

p~ããÉäÄÉïÉêíìåÖëJ îÉêÑ~ÜêÉå= ¬=ORS=ed_=

==

dêìééÉåÄÉïÉêíìåÖ= ãáí=aìêÅÜëÅÜåáííëîÉêJ Ñ~ÜêÉå= ¬=OQM=fs=ed_=

= = = = =

sÉêÄê~ìÅÜëÑçäÖÉîÉêÑ~ÜêÉå= cáÑçI=iáÑçI=eáÑçI=içÑçI=Á=

aìêÅÜëÅÜåáííëîÉêÑ~ÜêÉå= dÉïçÖÉåÉë=ìåÇ=ÖäÉáíÉåÇÉë= aìêÅÜëÅÜåáííëîÉêÑ~ÜêÉå=

=

^ÄÄáäÇìåÖ=UUW=_ÉïÉêíìåÖëîÉêÉáåÑ~ÅÜìåÖëîÉêÑ~ÜêÉå= =

3. Bewertung des Umlaufvermögens

3.2.2

289

Ausgewählte Bewertungsvereinfachungsverfahren für Stoffe

3.2.2.1

Durchschnittsverfahren

sçêê~íëîÉêã∏ÖÉå= ëçïáÉ= ~åÇÉêÉ= ÖäÉáÅÜÉ= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= ÇÉë= ^åä~ÖÉJ= ìåÇ= rãä~ìÑîÉêã∏ÖÉåë=EáåëÄÉëçåÇÉêÉ=tÉêíé~éáÉêÉFI=ïÉäÅÜÉë=òì=ëÅÜï~åâÉåÇÉå=mêÉáëÉå= ÉáåÖÉâ~ìÑí=ïìêÇÉ=ìåÇ=Ç~ë=ï®ÜêÉåÇ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=ÉáåÉê=Ü®ìÑáÖÉå=cäìâíì~íáçå= ìåíÉêäáÉÖíI= ëçääíÉ= å~ÅÜ= ÇÉã= ëçÖK= aìêÅÜëÅÜåáííëïÉêíîÉêÑ~ÜêÉå= ÄÉïÉêíÉí= ïÉêÇÉåK= aáÉë=áëí=îçêíÉáäÜ~ÑíI=Ç~=~ã=båÇÉ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉëà~ÜêÉë=åáÅÜí=ãÉÜê=çÜåÉ=pÅÜïáÉJ êáÖâÉáíÉå= ÑÉëíëíÉääÄ~ê= áëíI= ïÉäÅÜÉ= t~êÉå= îÉêâ~ìÑí= ìåÇ= ïÉäÅÜÉ= t~êÉå= åçÅÜ= îçêÜ~åJ ÇÉå= ëáåÇK= aÉê= tÉêí= ÇÉë= pÅÜäìëëÄÉëí~åÇÉë= ÉåíëíÉÜí= ÜáÉêÄÉá= ~ìë= ÇÉã= mêçÇìâí= ÇÉê= ÇìêÅÜ= ÇáÉ= fåîÉåíìê= ÑÉëíÖÉëíÉääÉå= píΩÅâò~ÜäÉå= ìåÇ= ÇÉå= ëçÖK= ÇìêÅÜëÅÜåáííäáÅÜÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉåK= =

p_ Z píΩÅâò~Üä ⋅ ÇìêÅÜëÅÜåáííäáÅÜÉ ^åëÅÜ~ÑÑìåÖâçëíÉå = =

aáÉ= ÇìêÅÜëÅÜåáííäáÅÜÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÉêÖÉÄÉå= ëáÅÜ= àÉ= å~ÅÜ= ^ìëéê®ÖìåÖ= ÇÉë= aìêÅÜëÅÜåáííëïÉêíîÉêÑ~ÜêÉåëW= =

NK=dÉïçÖÉåÉë=aìêÅÜëÅÜåáííëîÉêÑ~ÜêÉåW= _Éá=ÇáÉëÉê=~ìÅÜ=~äë=łmÉêáçÇÉåJaìêÅÜëÅÜåáííëéêÉáëãÉíÜçÇÉ =ÄÉòÉáÅÜåÉíÉ=^ìëéê®ÖìåÖ= ïáêÇ= ÇÉê= aìêÅÜëÅÜåáíí= ~ìë= ^åÑ~åÖëÄÉëí~åÇ= ìåÇ= ~ääÉå= wìâ®ìÑÉå= ÉêãáííÉäíK= aáÉë= áëí= Ü~åÇÉäëJ= E¬= OQM= fs= áKsKãK= ¬= ORS= ed_= ìåÇ= ^ap= ¬= ORS= kêK= ORF= ìåÇ= ëíÉìÉêêÉÅÜíäáÅÜ== Eo=SKU=fff=pK=P=bpíoF=òìä®ëëáÖK= =

⌦= _ÉáëéáÉäW= báåÉ=h~éáí~äÖÉëÉääëÅÜ~Ñí=îÉêòÉáÅÜåÉíÉ=ÑΩê=ÉáåÉå=oçÜëíçÑÑ=ÑçäÖÉåÇÉ=_Éëí~åÇëîÉê®åÇÉêJ ìåÖÉåK= aáÉëÉ= q~ÄÉääÉ= ëçää= ~äë= dêìåÇä~ÖÉ= ÑΩê= ~ääÉ= åçÅÜ= ÑçäÖÉåÇÉå= sÉêÑ~ÜêÉåëÄÉáJ ëéáÉäÉ=ÇáÉåÉåK= =

=

=

MNKMN= MNKMO= MRKMQK= MNKMRK= OMKMVK= MNKNMK= NMKNOK=

^_= ^ÄÖ~åÖ= h~ìÑ= ^ÄÖ~åÖ= h~ìÑ= ^ÄÖ~åÖ= h~ìÑ=

jÉåÖÉ=áå=âÖ=

RMM= NMM= NKMMM= PMM= OKRMM= OKUMM= NKOMM=

=

p_=

OKMMM=

^h=àÉ=âÖ=

^h=ÖÉë~ãí=

QIMM== = PIRM= = RIMM= = QINM=

=

OKMMMIMM= = PKRMMIMM= = NOKRMMIMM= = QKVOMIMM=

=

=

aáÉ=ÇìêÅÜëÅÜåáííäáÅÜÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÉêêÉÅÜåÉå=ëáÅÜ=ÜáÉê=ïáÉ=ÑçäÖíW=

OKMMMI MM + PKRMMI MM + NOKRMMI MM + QKVOMI MM OOKVOMI MM = = QI QN bìêç L âÖ = RMM + NKMMM + OKRMM + NKOMM RKOMM aÉê=tÉêí=ÇÉë=pÅÜäìëëÄÉëí~åÇÉë=áëí=ÇÉãå~ÅÜ=QIQN ⋅ OKMMM=Z=UKUOMIMM=bìêçK= =

=

q=

290

D. Jahresabschluss

OK=däÉáíÉåÇÉë=aìêÅÜëÅÜåáííëîÉêÑ~ÜêÉåW= _Éá=ÇáÉëÉã=ÉÄÉåÑ~ääë=Ü~åÇÉäëJ=ìåÇ=ëíÉìÉêêÉÅÜíäáÅÜ=òìä®ëëáÖÉå=sÉêÑ~ÜêÉå=ïÉêÇÉå=ÇáÉ= ÇìêÅÜëÅÜåáííäáÅÜÉå= ^åëÅÜ~ÑÑìåÖâçëíÉå= å~ÅÜ= àÉÇÉã= wìÖ~åÖ= ÉêêÉÅÜåÉí= ìåÇ= ëáåÇ= ëç= dêìåÇä~ÖÉ=ÑΩê=ÇáÉ=_ÉïÉêíìåÖ=ÇÉê=Äáë=òìã=å®ÅÜëíÉå=wìÖ~åÖ=~ìÑíêÉíÉåÇÉå=^ÄÖ®åÖÉK= =

⌦= _ÉáëéáÉäW= =

=

=

âÖ=

^â=àÉ=âÖ=

^â=ÖÉë~ãí=

MNKMN=

^_=

RMM=

QIMM==

OKMMMIMM=

MNKMO=

^ÄÖ~åÖ=

NMM=

QIMM=

ÓQMMIMM=

=

_Éëí~åÇ=

QMM=

QIMM=

NKSMMIMM=

MRKMQK=

h~ìÑ=

NKMMM=

PIRM=

PKRMMIMM=

=

_Éëí~åÇ=

NKQMM=

PISQ=

RKNMMIMM=

MNKMRK=

^ÄÖ~åÖ=

PMM=

PISQ=

ÓNKMVOIMM=

=

_Éëí~åÇ=

NKNMM=

PISQ=

QKMMUIMM=

OMKMVK=

h~ìÑ=

OKRMM=

RIMM=

NOKRMMIMM=

=

_Éëí~åÇ=

PKSMM=

QIRV=

NSKRMUIMM=

MNKNMK=

^ÄÖ~åÖ=

OKUMM=

QIRV=

ÓNOKUROIMM=

=

_Éëí~åÇ=

UMM=

QIRV=

PKSRSIMM=

NMKNOK=

h~ìÑ=

NKOMM=

QINM=

QKVOMIMM=

=

p_=

OKMMM=

QIOV=

UKRTSIMM=

=

aÉê=tÉêí=ÇÉë=pÅÜäìëëÄÉëí~åÇÉë=áëí=ÇÉãå~ÅÜ=UKRTSIMM=bìêçK=Ebë=ïìêÇÉ=òìê=ÄÉëëÉêÉå= sÉê~åëÅÜ~ìäáÅÜìåÖ= ãáí= ÖÉêìåÇÉíÉå= tÉêíÉå= ÖÉêÉÅÜåÉíK= bë= íêÉíÉå= ~äëç= oìåÇìåÖëJ ÑÉÜäÉê=~ìÑKF= = =

s

=

cÉëíÄÉïÉêíìåÖI=dêìééÉåÄÉïÉêíìåÖI=sÉêÄê~ìÅÜëÑçäÖÉîÉêÑ~ÜêÉå= oÉíêçÖê~ÇÉ=^åëÅÜ~ÑÑìåÖëâçëíÉåÉêãáííäìåÖ=

=

3.2.2.2

Behandlung der Verfahrensergebnisse beim Jahresabschluss

iáÉÑÉêå= åìå= ÇáÉ= îçêÜÉêÖÉÜÉåÇ= ÄÉëÅÜêáÉÄÉåÉå= sÉêÑ~ÜêÉå= ÇÉå= tÉêí= E^åëÅÜ~ÑÑìåÖëJ âçëíÉåF=ÇÉë=sçêê~íëëÅÜäìëëÄÉëí~åÇÉëI=ëç=áëí=ÇáÉëÉê=òìã=_áä~åòëíáÅÜí~Ö=ãáí=ÇÉã=qÉáäJ ïÉêí= ÄòïK= q~ÖÉëïÉêí= òì= îÉêÖäÉáÅÜÉåI= ìã= ÇÉå= äÉíòíÉåÇäáÅÜÉå= tÉêí~åë~íò= áå= ÇÉê== _áä~åò=òì=ÑáåÇÉåK= =

=⌦ ⌦=_ÉáëéáÉäW= ^åÖÉåçããÉå=Ç~ë=aìêÅÜëÅÜåáííëïÉêíîÉêÑ~ÜêÉå=äáÉÑÉêí=ÑΩê=ÉáåÉå=oçÜëíçÑÑ=EpÅÜäìëëÄÉJ ëí~åÇW= NMM= âÖF= ÇìêÅÜëÅÜåáííäáÅÜÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= îçå= VIOM= bìêçLâÖK= wìã= _áJ ä~åòëíáÅÜí~Ö=äáÉÖÉå=åìå=ÇÉê=báåÑ~ÅÜÜÉáí=Ü~äÄÉê=ÇÉê=qÉáäJ=ìåÇ=q~ÖÉëïÉêí=ÄÉáW= =

3. Bewertung des Umlaufvermögens

291

~F= Ç~ìÉêÜ~Ñí=VINM=bìêçLâÖ=

ÅF= îçêΩÄÉêÖÉÜÉåÇ=VINM=bìêçLâÖ=

ÄF= Ç~ìÉêÜ~Ñí=VIPM=bìêçLâÖ=

ÇF= îçêΩÄÉêÖÉÜÉåÇ=VIPM=bìêçLâÖ=

a~ë= aìêÅÜëÅÜåáííëïÉêíîÉêÑ~ÜêÉå= áëí= Ü~åÇÉäëJ= ìåÇ= ëíÉìÉêêÉÅÜíäáÅÜ= òìä®ëëáÖI= ëç= Ç~ëë= ëáÅÜ=ìåíÉê=_É~ÅÜíìåÖ=ÇÉë=ëíêÉåÖÉå=káÉÇÉêëíïÉêíéêáåòáéë=Ea=PKNKOF=ìåÇ=ÇÉë=^åëÅÜ~ÑJ ÑìåÖëâçëíÉåéêáåòáéë=Ea=PKNKNF=ÑçäÖÉåÇÉ=_áä~åò~åë®íòÉ=ÉêÖÉÄÉå=ïΩêÇÉåK= =

=

e~åÇÉäëÄáä~åò=

~F= q~ÖÉëïÉêí=Y=^h= ^åë~íòéÑäáÅÜí=ÇÉë=åáÉÇêáÖÉJ êÉå=q~ÖÉëïÉêíÉë=

ÄF= q~ÖÉëïÉêí=[=^h= j~ñK=^åë~íò=ÇÉê=^h=

ÅF= q~ÖÉëïÉêí=Y=^h= ^åë~íòéÑäáÅÜí=ÇÉë=åáÉÇêáÖÉJ êÉå=q~ÖÉëïÉêíÉë=

ÇF= q~ÖÉëïÉêí=[=^h= j~ñK=^åë~íò=ÇÉê=^h=

píÉìÉêÄáä~åò= VINM ⋅ NMM = VNMI MM

VIOM ⋅ NMM = VOMI MM

VINM ⋅ NMM = VNMI MM

VIOM ⋅ NMM = VOMI MM

=

=

=

=

qÉáäïÉêí=Y=^h= ^åë~íòéÑäáÅÜí=ÇÉë= åáÉÇêáÖÉêÉå=qÉáäïÉêíÉë=

VINM ⋅ NMM

qÉáäïÉêí=[=^h= j~ñK=^åë~íò=ÇÉê=^h=

VIOM ⋅ NMM

qÉáäïÉêí=Y=^h=

VIOM ⋅ NMM

^åë~íòîÉêÄçí=ÇÉë= åáÉÇêáÖÉêÉå=qÉáäïÉêíÉë=

qÉáäïÉêí=[=^h= j~ñK=^åë~íò=ÇÉê=^â=

= VNMI MM

= VOMI MM

= VOMI MM

VIOM ⋅ NMM = VOMI MM

=

=

=

=

=

3.2.3

Besonderheiten bei fertigen und unfertigen Erzeugnissen

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3. Bewertung des Umlaufvermögens

293

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3.3 Bewertung von Forderungen 3.3.1

Allgemeines

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294

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3.3.2

Abschreibung uneinbringlicher Forderungen

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3.3.3

Zahlungseingänge aus abgeschriebenen Forderungen

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3.3.4

Bewertung zweifelhafter Forderungen (EWB)

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