Kommentare zur 1. und 2. Auflage: „Als Professorin einer privaten Universität ist für mich außer den Inhalten gerade auch...
30 downloads
412 Views
19MB Size
Report
This content was uploaded by our users and we assume good faith they have the permission to share this book. If you own the copyright to this book and it is wrongfully on our website, we offer a simple DMCA procedure to remove your content from our site. Start by pressing the button below!
Report copyright / DMCA form
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
sçêïçêí=òìê=ÉêëíÉå=^ìÑä~ÖÉ= iáÉÄÉ=iÉëÉêáååÉå=ìåÇ=iÉëÉêI= ÑΩê= îáÉäÉ= píìÇáÉêÉåÇÉ= ~å= c~ÅÜÜçÅÜëÅÜìäÉå= ìåÇ= råáîÉêëáí®íÉå= áëí= Ç~ë= oÉÅÜåìåÖëïÉëÉå= ìåÇ= áã= _ÉëçåÇÉêÉå= ÇáÉ= _ìÅÜÑΩÜêìåÖ= Éáå= ł_ìÅÜ= ãáí= ëáÉÄÉå= páÉÖÉäåK= açÅÜ= Ç~ë= ãìëë= åáÅÜí=ìåÄÉÇáåÖí=ëç=ëÉáåK=tÉåå=Éêëí=Éáåã~ä=ÇáÉ=dêìåÇòΩÖÉ=ÄòïK=Ç~ë=póëíÉã=ÇÉê=_ìÅÜJ ÑΩÜêìåÖ= îÉêáååÉêäáÅÜí= ïìêÇÉåI= ëáåÇ= ëÉäÄëí= âçãéäáòáÉêí= ëÅÜÉáåÉåÇÉ= p~ÅÜîÉêÜ~äíÉ= ÉáåÑ~ÅÜ= ìåÇ= ëÅÜåÉää= òì= ΩÄÉêÄäáÅâÉå= ìåÇ= òì= îÉêëíÉÜÉåK= açÅÜ= ÇáÉëÉ= _~ëáë= ~ìÑòìÄ~ìÉåI= Ñ®ääí= çÑí= ëÅÜïÉêI= Ç~= ÉåíïÉÇÉê= îçêÜ~åÇÉåÉ= iáíÉê~íìê= ìåîÉêëí®åÇäáÅÜ= ÑçêãìäáÉêí= áëí= çÇÉê= ÇáÉ= iÉÜêJ éä®åÉ=ÄòïK=iÉÜêâ~é~òáí®íÉå=~å=ÇÉå=c~ÅÜÜçÅÜëÅÜìäÉå=ìåÇ=råáîÉêëáí®íÉå=ëç=ëíê~ÑÑ=ÖÉÑ~ëëí= ëáåÇI=Ç~ëë=Ü®ìÑáÖ=åìê=ÉáåÉ=çÄÉêÑä®ÅÜäáÅÜÉ=_ÉÜ~åÇäìåÖ=ÄÉëíáããíÉê=qÜÉãÉå=ã∏ÖäáÅÜ=áëíK= aÉã=ëçää=åìå=ÇáÉëÉë=iÉÜêJ=ìåÇ=^êÄÉáíëÄìÅÜ=^ÄÜáäÑÉ=ëÅÜ~ÑÑÉåK=hä~ê=ìåÇ=ÇÉìíäáÅÜ=ÑçêãìJ äáÉêíÉ=bêâä®êìåÖÉåI=îÉê~åëÅÜ~ìäáÅÜÉåÇÉ=dê~ÑáâÉå=ìåÇ=q~ÄÉääÉåI=ò~ÜäêÉáÅÜÉ=_ÉáëéáÉäÉ=ìåÇ= ïÉáíÉêÑΩÜêÉåÇÉ=ìåÇ=îÉêíáÉÑÉåÇÉ=^ìÑÖ~ÄÉå=ëçääÉå=ÜÉäÑÉå=ÇáÉëÉã=c~ÅÜ=ÇÉå=pÅÜêÉÅâÉå=òì= åÉÜãÉå=ìåÇ=páÉ=ãáí=ÇÉå=qÉÅÜåáâÉå=ÇÉê=_ìÅÜÜ~äíìåÖ=îÉêíê~ìí=òì=ã~ÅÜÉåK=_ÉëçåÇÉêë=áã= o~ÜãÉå= ÉáåÉë= mêçé®ÇÉìíáâìãë= ïáêÇ= fÜåÉå= ÇáÉëÉë= _ìÅÜ= îçå= kìíòÉå= ëÉáåK= ^Ä= ìåÇ= òì= EÄÉëçåÇÉêë= áã= ÉêëíÉå= h~éáíÉäF= ïáêÇ= ~ìÑ= ~åÇÉêÉ= h~éáíÉä= îÉêïáÉëÉåK= aáÉë= ëçääíÉ= páÉ= ~ÄÉê= åáÅÜí= ÄÉìåêìÜáÖÉåK= ^ìë= dêΩåÇÉå= ÇÉê= sçääëí®åÇáÖâÉáí= ëáåÇ= ÖÉäÉÖÉåíäáÅÜ= _ÉÖêáÑÑÉ= çÇÉê= p~ÅÜîÉêÜ~äíÉ=òì=åÉååÉåI=ÇáÉ=Éêëí=áå=ëé®íÉêÉå=h~éáíÉäå=ÄÉÜ~åÇÉäí=ïÉêÇÉåK=e~í=ã~å=ÇáÉëÉ= pÉáíÉå=~ÄÉê=Éêëí=Éáåã~ä=âçãéäÉíí=ÇìêÅÜÖÉ~êÄÉáíÉí=ìåÇ=áëí=áå=ÇÉê=i~ÖÉ=~ääÉ=^ìÑÖ~ÄÉå=áã= ^åÜ~åÖ= ìåÇ= áã= fåíÉêåÉí= EïïïKÄìÅÜÜ~äíìåÖJ~ìÉêKÇÉ= J= _ÉåìíòÉêå~ãÉW= _ÉëìÅÜÉêI= wìJ Ö~åÖëé~ëëïçêíW=råíÉêä~ÖÉåF=òì=ä∏ëÉåI=ïáêÇ=ã~å=ãáí=páÅÜÉêÜÉáí=áå=âÉáåÉê=mêΩÑìåÖ=ãÉÜê= áåë=pÅÜïáíòÉå=ÖÉê~íÉå=ìåÇ=â~åå=ÄÉêìÜáÖí=~ìÑ~íãÉåK= fÅÜ=ïΩåëÅÜÉ=fÜåÉå=Ç~ÜÉê=îáÉä=pé~≈=ãáí=ÇáÉëÉã=_ìÅÜ=ìåÇ=ÜçÑÑÉI=Ç~ëë=ëáÉ=Ç~ãáí=ÖÉå~ì= ïáÉ=áÅÜI=ÇáÉ=_ìÅÜÑΩÜêìåÖ=ëÅÜ®íòÉå=ìåÇ=äáÉÄÉå=äÉêåÉå=â∏ååÉåK= i~ëëÉå=páÉ=ãáÅÜ=òìã=pÅÜäìëë=åçÅÜ=ÑçäÖÉåÇÉå=mÉêëçåÉå=ÄÉëçåÇÉêÉå=a~åâ=~ìëëéêÉÅÜÉåK= páÉ=ï~êÉå=ÉëI=ÇáÉ=ãáê=Éáåëí=Ç~ë=ÉåíëéêÉÅÜÉåÇÉ=táëëÉå=îÉêãáííÉäíÉå=ìåÇ=ãáÅÜ=ëç=ÄÉÑ®ÜáÖJ íÉå=ÇáÉëÉë=_ìÅÜ=òì=îÉêÑ~ëëÉåK= =
pí~~íäK=oÉ~äëÅÜìäÉ=sçÜÉåëíê~ì≈=
dìëí~îJîçåJpÅÜä∏êJpÅÜìäÉ=tÉáÇÉå=áKÇKlmÑK==
dΩåíÜÉê=m∏ää~íÜI=t~äíÉê=pÅÜã~äòä=
j~êÖáí=dÉÄÜ~êÇI=píÉéÜ~å=pÅÜêÉÖäã~ååI==
=
`Üêáëíá~å=tçäÑ=
=
=
pé~êâ~ëëÉ=bëä~êå==
aóå~ãáÅ=`~êéÉí=Ei~ë=sÉÖ~ëI=kÉî~Ç~F=
h~êä=_êÉååÉêI=bï~äÇ=páåÖÉê=
oáÅÜ~êÇ=_êçëíêçã=
=
=
c~ÅÜÜçÅÜëÅÜìäÉ=fåÖçäëí~Çí==
c~ÅÜÜçÅÜëÅÜìäÉ=^ãÄÉêÖJtÉáÇÉå==
tÉêåÉê=_êìããÉêI=eÉêÄÉêí=tÉäò=
mêçÑK=aêK=oÉáåÉê=^åëÉäëíÉííÉêI=bêïáå=_ìÅâÉåäÉá=
= _Éá=cê~ÖÉåI=^åêÉÖìåÖÉå=ìåÇ=hêáíáâ=ëíÉÜÉ=áÅÜ=fÜåÉå=ìåíÉê=ÇÉã=hçåí~âíäáåâ=ÇÉê=fåíÉêåÉíJ ëÉáíÉ=ïïïKÄìÅÜÜ~äíìåÖJ~ìÉêKÇÉ=àÉÇÉêòÉáí=ÖÉêåÉ=òìê=sÉêÑΩÖìåÖK= =
mäÉóëíÉáåI=áã=j®êò=OMMR=
=
=
_Éåà~ãáå=^ìÉê=
Inhaltsverzeichnis = sçêïçêíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK s fåÜ~äíëîÉêòÉáÅÜåáëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKsff ^ÄâΩêòìåÖëîÉêòÉáÅÜåáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKus ^ÄÄáäÇìåÖëJ=ìåÇ=q~ÄÉääÉåîÉêòÉáÅÜåáëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK usff ^K=qÉÅÜåáâ=ìåÇ=bêÖÉÄåáë=ÇÉê=_ìÅÜÑΩÜêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK N N=däáÉÇÉêìåÖ=ÇÉë=ÄÉíêáÉÄäáÅÜÉå=oÉÅÜåìåÖëïÉëÉåëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKP O=lêÖ~åáë~íáçå=ìåÇ=bêÖÉÄåáë=ÇÉê=cáå~åòÄìÅÜÜ~äíìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKR OKN=lêÖ~åáë~íáçå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKR OKO=bêÖÉÄåáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKS OKOKN
dêìåÇäÉÖÉåÇÉëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKS
OKOKO
fåîÉåíìê=ìåÇ=fåîÉåí~êKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKT
OKOKOKN=
fåîÉåí~ê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKT
OKOKOKO=
fåîÉåíìê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNM
OKOKP
_áä~åòKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNN
OKOKPKN=
dêìåÇäÉÖÉåÇÉëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNN
OKOKPKO=
dÉëÉíòäáÅÜÉ=däáÉÇÉêìåÖëîçêëÅÜêáÑíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNQ
OKOKQ
dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNR
OKOKR
^åÜ~åÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNV
OKOKS
i~ÖÉÄÉêáÅÜí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOM
P=qÉÅÜåáâ=ÇÉê=_ìÅÜÑΩÜêìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKON PKN=sÉê®åÇÉêìåÖ=ÇÉê=_áä~åò=ÇìêÅÜ=dÉëÅÜ®ÑíëîçêÑ®ääÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKON PKO=_ìÅÜìåÖÉå=~ìÑ=_Éëí~åÇëâçåíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOQ PKOKN
^ìÑä∏ëìåÖ=ÇÉê=_áä~åò=áå=hçåíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOQ
PKOKNKN=
=
hçåíç=áå=pí~ÑÑÉäÑçêãKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOQ
PKOKNKO=
hçåíç=áå=oÉáÜÉåÑçêã KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOR
PKOKNKP=
qJhçåíçKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOR
PKOKO
tÉëÉå=îçå=_Éëí~åÇëâçåíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOT
PKOKP
hçåíÉåÉê∏ÑÑåìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOU
PKOKQ
sÉêÄìÅÜìåÖ=îçå=dÉëÅÜ®ÑíëîçêÑ®ääÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOV
PKOKR
hçåíÉå~ÄëÅÜäìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPP
PKOKS
_ìÅÜìåÖ=îçå=hçåíÉåÉê∏ÑÑåìåÖ=ìåÇ=J~ÄëÅÜäìëëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPR
VIII
PKOKT
_ìÅÜìåÖëäÉëÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PV
PKOKU
_ÉáëéáÉäW=báåÑ~ÅÜÉê=dÉëÅÜ®ÑíëÖ~åÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QM
PKP=_ìÅÜìåÖÉå=~ìÑ=bêÑçäÖëâçåíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QQ PKPKN
dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QQ
PKPKO
sÉêÄìÅÜìåÖ=îçå=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QT
PKPKOKN=
s~êá~åíÉ=^KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QT
PKPKOKO=
s~êá~åíÉ=_KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QT
PKPKP
hçåíÉå~ÄëÅÜäìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QU
PKPKQ
wìë~ããÉåëÉíòìåÖ=ÇÉë=dÉë~ãíÉêÑçäÖëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RM
PKPKR
báåÑ~ÅÜÉê=dÉëÅÜ®ÑíëÖ~åÖ=Eãáí=bêÑçäÖëâçåíÉåF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RP
PKPKS
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
^ääÖÉãÉáåÖΩäíáÖÉ=sçêëÅÜêáÑíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ST
NKOKO
oÉÅÜíëÑçêãëéÉòáÑáëÅÜÉ=sçêëÅÜêáÑíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ST
NKOKP
dê∏≈Éå~ÄÜ®åÖáÖÉ=sçêëÅÜêáÑíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SU
NKOKQ
_ê~åÅÜÉå~ÄÜ®åÖáÖÉ=sçêëÅÜêáÑíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SV
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
^ääÖÉãÉáåÉ=dêìåÇë®íòÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TV
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
O=_ÉëÅÜ~ÑÑìåÖ=îçå=tÉêâëíçÑÑÉå=ìåÇ=e~åÇÉäëï~êÉå=ffKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NOR P=sÉêÄìÅÜìåÖ=ïÉáíÉêÉê=mêçÇìâíáçåëÑ~âíçêÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPN PKN=_ÉíêáÉÄëãáííÉä=EjáÉíÉI=m~ÅÜíI=iÉ~ëáåÖF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPN PKO=^êÄÉáí=EiçÜåJ=ìåÇ=dÉÜ~äíë~ÄêÉÅÜåìåÖF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPP PKOKN
PKOKNKN=
píÉìÉêåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPP
PKOKNKO=
pçòá~äîÉêëáÅÜÉêìåÖëÄÉáíê®ÖÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPP
PKOKO
=
dêìåÇä~ÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPP
_ìÅÜìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPQ
PKOKOKN=
içÜåJ=ìåÇ=dÉÜ~äíëò~ÜäìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPQ
PKOKOKO=
sçêëÅÜΩëëÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPS
PKOKOKP=
sÉêã∏ÖÉåëïáêâë~ãÉ=iÉáëíìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPU
PKOKOKQ=
dÉëÉíòäáÅÜÉ=råÑ~ääîÉêëáÅÜÉêìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQN
X
Q=sÉêâ~ìÑ=îçå=cÉêíáÖÉêòÉìÖåáëëÉå=ìåÇ=e~åÇÉäëï~êÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQP QKN=h~äâìä~íáçå=îçå=sÉêâ~ìÑëéêÉáëÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQP QKO=^ìëÖ~åÖëêÉÅÜåìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQR QKP=sÉêë~åÇâçëíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQS QKQ=k~ÅÜä®ëëÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQU QKQKN
pçÑçêíê~Ä~ííÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQU
QKQKO
k~ÅÜä®ëëÉ=~ìÑÖêìåÇ=îçå=j®åÖÉäêΩÖÉåI=_çåá=ìåÇ=pâçåíá KKKKKKKKKKKKKKKKKK NQV
QKR=oΩÅâëÉåÇìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NRM QKS=w~ÜäìåÖëÉáåÖ®åÖÉ=EáåâäK=^åò~ÜäìåÖÉåFKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NRN QKT=hçåíÉå~ÄëÅÜäìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NRR QKTKN
^ÄëÅÜäìëë=ÇÉê=sÉêâ~ìÑëJbêíê~ÖëâçåíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NRS
QKTKO
bêãáííäìåÖ=îçå=_Éëí~åÇîÉê®åÇÉêìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NRT
R=rãë~íòëíÉìÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSN RKN=tÉëÉå=ìåÇ=êÉÅÜíäáÅÜÉê=eáåíÉêÖêìåÇ=ÇÉê=rãë~íòëíÉìÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSN RKNKN
dêìåÇä~ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSN
RKNKO
_ÉëíáããìåÖÉå=ÇÉë=rãë~íòëíÉìÉêÖÉëÉíòÉëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSO
RKO=oÉÅÜåÉêáëÅÜÉ=bêãáííäìåÖ=ÇÉê=w~Üää~ëí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSQ RKP=_ìÅÜÜ~äíÉêáëÅÜÉ=bêÑ~ëëìåÖ=ÇÉê=w~Üää~ëí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSR RKQ=_ÉÜ~åÇäìåÖ=ÇÉê=rãë~íòëíÉìÉê=ÄÉáã=g~ÜêÉë~ÄëÅÜäìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSU S=_ÉëÅÜ~ÑÑìåÖ=îçå=ÄÉïÉÖäáÅÜÉå=p~ÅÜ~åä~ÖÉÖΩíÉêåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTP SKN=báåÖ~åÖëêÉÅÜåìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTP SKNKN
dÉêáåÖÑΩÖáÖÉ=táêíëÅÜ~ÑíëÖΩíÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTR
SKNKO
dÉêáåÖïÉêíáÖÉ=táêíëÅÜ~ÑíëÖΩíÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTS
SKNKP
p~ÅÜ~åä~ÖÉÖΩíÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTT
SKO=^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTU SKP=mêÉáëå~ÅÜä®ëëÉ=ìåÇ=oΩÅâëÉåÇìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NUM SKQ=_Éò~ÜäìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NUN SKR=wìë~ããÉåÑ~ëëÉåÇÉë=_ÉáëéáÉäKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NUP SKS=fåëí~åÇÜ~äíìåÖ=îçå=p~ÅÜ~åä~ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NUR T=_ÉëÅÜ~ÑÑìåÖ=îçå=ìåÄÉïÉÖäáÅÜÉå=^åä~ÖÉÖΩíÉêå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NUV TKN=h~ìÑ=ìåÄÉÄ~ìíÉê=dêìåÇëíΩÅâÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NUV TKO=h~ìÑ=ÄÉÄ~ìíÉê=dêìåÇëíΩÅâÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVN TKP=_~ì=îçå=dÉÄ®ìÇÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVP U=sÉêâ~ìÑ=îçå=ÄÉïÉÖäáÅÜÉå=ìåÇ=ìåÄÉïÉÖäáÅÜÉå=^åä~ÖÉÖΩíÉêåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVR UKN=^ìëïáêâìåÖ=~ìÑ=ÇÉå=råíÉêåÉÜãÉåëÉêÑçäÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVR UKO=_ìÅÜìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVS =
XI
UKOKN
s~êá~åíÉ=^=Eãáí=fåíÉêáãëâçåíçF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVS
UKOKO
s~êá~åíÉ=_=EçÜåÉ=fåíÉêáãëâçåíçF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVV
UKOKP
fåò~ÜäìåÖå~ÜãÉ=ÖÉÄê~ìÅÜíÉê=^åä~ÖÉÖΩíÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMM
V=^âíáîáÉêíÉ=báÖÉåäÉáëíìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMP VKN=tÉêíÉêãáííäìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMP VKO=sÉêÄìÅÜìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMT NM=h~ìÑ=ìåÇ=sÉêâ~ìÑ=îçå=^âíáÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMV NMKN=dêìåÇä~ÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMV NMKNKN
bÑÑÉâíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMV
NMKNKO
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=
^ÄëÅÜêÉáÄìåÖ=ÄÉá=wìÖ~åÖ=ï®ÜêÉåÇ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉëà~ÜêÉë KKK OTM
OKNKQKO=
^ÄëÅÜêÉáÄìåÖ=ÄÉá=^ÄÖ~åÖ=ï®ÜêÉåÇ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉëKKKKKKKKKKKKK OTN
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=
_ÉïÉêíìåÖ=å~ÅÜ=îÉêåΩåÑíáÖÉê=â~ìÑã®ååáëÅÜÉê=_ÉìêíÉáäìåÖKKKKKKKKK PQP
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
_ÉïÉêíìåÖ=áå=e~åÇÉäëJ=ìåÇ=píÉìÉêÄáä~åò=áã=sÉêÖäÉáÅÜ KKKKKKKKKKKKKKKKKKKK PQU
TKP=sÉêÄìÅÜìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQV bK=^ìÑÖ~ÄÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPRN N=^ìÑÖ~ÄÉåëíÉääìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PRP O=i∏ëìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PTR ^åÜ~åÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKQNV §ÄìåÖëâçåíÉåéä~å=ÖÉã®≈=fho KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QON iáíÉê~íìêîÉêòÉáÅÜåáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QOV pÅÜä~ÖïçêíîÉêòÉáÅÜåáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QPN
= = =
=
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
^ÄÄáäÇìåÖ=QNW=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=Esçêê®íÉFKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NOM ^ÄÄáäÇìåÖ=QOW=tÉêâëíçÑÑîÉêÄê~ìÅÜLt~êÉåÉáåë~íò KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NOO ^ÄÄáäÇìåÖ=QPW=jáÉíÉI=m~ÅÜíI=iÉ~ëáåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPN ^ÄÄáäÇìåÖ=QQW=içÜåJ=ìåÇ=dÉÜ~äíë~ÄêÉÅÜåìåÖ=EÖêçÄÉë=pÅÜÉã~F KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPP ^ÄÄáäÇìåÖ=QRW=_Éáíê~Öëë®íòÉ=ÖÉëÉíòäáÅÜÉ=pçòá~äîÉêëáÅÜÉêìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPQ ^ÄÄáäÇìåÖ=QSW=pÅÜÉã~=ÖÉë~ãíÉê=mÉêëçå~ä~ìÑï~åÇ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQO ^ÄÄáäÇìåÖ=QTW=sÉêâ~ìÑëâ~äâìä~íáçå=EëÉäÄëí=ÉêëíÉääíÉ=bêòÉìÖåáëëÉFKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQP ^ÄÄáäÇìåÖ=QUW=sÉêâ~ìÑëâ~äâìä~íáçå=Ee~åÇÉäëï~êÉåF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQQ ^ÄÄáäÇìåÖ=QVW=pÅÜÉã~=pâçåíç=EsÉêâ~ìÑF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NRO ^ÄÄáäÇìåÖ=RMW=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=EÑÉêíáÖÉ=ìåÇ=ìåÑÉêíáÖÉ=bêòÉìÖåáëëÉF KKKKKKKKKKKKK NRT ^ÄÄáäÇìåÖ=RNW=dÉë~ãíòìë~ããÉåÜ~åÖ=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=EcbI=rbF KKKKKKKKKKKKKKKKK NSM ^ÄÄáäÇìåÖ=ROW=w~Üää~ëíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSO ^ÄÄáäÇìåÖ=RPW=_ÉëíáããìåÖ=ÇÉê=aÉòÉãÄÉêìãë~íòëíÉìÉêò~Üää~ëí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSV ^ÄÄáäÇìåÖ=RQW=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÄÉïÉÖäáÅÜÉê=^åä~ÖÉÖΩíÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTP ^ÄÄáäÇìåÖ=RRW=tÉêíÉêÜ~äíÉåÇÉ=ìåÇ=JÉêÜ∏ÜÉåÇÉ=oÉé~ê~íìêÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NUR ^ÄÄáäÇìåÖ=RSW=dêΩåÇÉ=ÑΩê=ÇÉå=sÉêâ~ìÑ=îçå=^åä~ÖÉÖΩíÉêåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVR ^ÄÄáäÇìåÖ=RTW=fåíÉêáãëâçåíç=EsÉêâ~ìÑ=^åä~ÖÉÖÉÖÉåëí®åÇÉåF KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVS ^ÄÄáäÇìåÖ=RUW=pÉäÄëíâçëíÉåÉêãáííäìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMQ ^ÄÄáäÇìåÖ=RVW=pÉäÄëíâçëíÉåÉêãáííäìåÖ=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜíKKKKKKKKKKKKKKKKKKKKKK OMR ^ÄÄáäÇìåÖ=SMW=sÉêíêÉíÄ~êÉ=bÑÑÉâíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMV ^ÄÄáäÇìåÖ=SNW=^ìÑÄ~ì=ÖÉÇêìÅâíÉê=bÑÑÉâíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONM ^ÄÄáäÇìåÖ=SOW=h~ìÑ~ÄêÉÅÜåìåÖ=ÄÉá=^âíáÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONO ^ÄÄáäÇìåÖ=SPW=^âíáÉå=ÇÉë=^åä~ÖÉJ=ìåÇ=rãä~ìÑîÉêã∏ÖÉåë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONP ^ÄÄáäÇìåÖ=SQW=sÉêâ~ìÑë~ÄêÉÅÜåìåÖ=ÄÉá=^âíáÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONQ ^ÄÄáäÇìåÖ=SRW=h~ìÑ~ÄêÉÅÜåìåÖ=ÄÉá=ÑÉëíîÉêòáåëäáÅÜÉå=tÉêíé~éáÉêÉåKKKKKKKKKKKKKKKKKKKKKKKKKK ONV ^ÄÄáäÇìåÖ=SSW=sÉêâ~ìÑë~ÄêÉÅÜåìåÖ=ÄÉá=ÑÉëíîÉêòáåëäáÅÜÉå=tÉêíé~éáÉêÉå KKKKKKKKKKKKKKKKKKK OOO ^ÄÄáäÇìåÖ=STW=oΩÅâò~ÜäìåÖëÄÉíê~Ö=ÄÉá=hêÉÇáíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOR ^ÄÄáäÇìåÖ=SUW=hêÉÇáí~êíÉå=å~ÅÜ=cêáëíáÖâÉáíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOT ^ÄÄáäÇìåÖ=SVW=dáêçâçåíç=ìåÇ=hçåíçâçêêÉåíâêÉÇáí 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=
=
=
= =
= = = = = =
^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=
= = = = = =
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=
= = = = =
hçëíÉåJ=ìåÇ=iÉáëíìåÖëêÉÅÜåìåÖ=
=
pí~íáëíáâ=
=
mä~åìåÖ=
= =
ÉñíÉêåÉë=oÉÅÜåìåÖëïÉëÉå=
áåíÉêåÉë=oÉÅÜåìåÖëïÉëÉå=
cáå~åòÄìÅÜÜ~äíìåÖ= EdêìåÇJ=ìåÇ=e~ìéíÄìÅÜF=
dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ= _áä~åò=
=
^ÄÄáäÇìåÖ=OW=_ÉíêáÉÄäáÅÜÉë=oÉÅÜåìåÖëïÉëÉå= rã=ÉáåÉ=q®ìëÅÜìåÖ=îçå=^âíáçå®êÉå=ìåÇ=píÉìÉêÄÉÜ∏êÇÉå=òì=îÉêÜáåÇÉêåI=ìåíÉêäáÉÖí= ÇáÉ=cáå~åòÄìÅÜÜ~äíìåÖ=~åÇÉêë=~äë=Ç~ë=áåíÉêåÉ=oÉÅÜåìåÖëïÉëÉå=ìãÑ~åÖêÉáÅÜÉå=ÖÉJ ëÉíòäáÅÜÉå= sçêëÅÜêáÑíÉåK= aáÉëÉ= ëáåÇ= ìåíÉê= ~åÇÉêÉã= áã= e~åÇÉäëÖÉëÉíòÄìÅÜ= Eed_FI= ^âíáÉåÖÉëÉíò= E^âídFI= báåâçããÉåëíÉìÉêÖÉëÉíò= EbpídF= ìåÇ= ÇÉê= ^ÄÖ~ÄÉåçêÇåìåÖ= E^lF=òì=ÑáåÇÉåK= =
=
2.
Organisation und Ergebnis der Finanzbuchhaltung
=
2.1 Organisation táÉ= ÄÉêÉáíë= áã= îçêÜÉêÖÉÜÉåÇÉå= ^ÄëÅÜåáíí= Éêï®Üåí= ïìêÇÉI= ÇçâìãÉåíáÉêí= ÇáÉ= cáJ å~åòÄìÅÜÜ~äíìåÖ= áå= òïÉá= ÖÉíêÉååíÉå= _ΩÅÜÉêå= ~ääÉ= ïáêíëÅÜ~ÑíäáÅÜÉå= sçêÖ®åÖÉ= EëçÖK= dÉëÅÜ®ÑíëîçêÑ®ääÉFI= ÇáÉ= ÇÉå= _ÉíêáÉÄ= áååÉêÜ~äÄ= ÉáåÉê= ^ÄêÉÅÜåìåÖëéÉêáçÇÉ= ÄÉêΩÜJ êÉåK=aáÉëÉê=~ìÅÜ=~äë=dÉëÅÜ®Ñíëà~Üê=ÄÉòÉáÅÜåÉíÉ=wÉáíê~ìã=ìãÑ~ëëí=ã~ñáã~ä=NO=jçJ å~íÉI= ÄÉÖáååí= áå= ÇÉê= oÉÖÉä= ~ã= MNKMNK= ìåÇ= ÉåÇÉí= ~ã= PNKNOK= bê∏ÑÑåÉí= Éáå= dÉëÅÜ®ÑíëJ ã~åå=ëÉáå=råíÉêåÉÜãÉå=åìå=~ÄÉê=òK_K=áã=^ìÖìëíI=ëç=â~åå=Éê=~ìÅÜ=Éáå=îçã=h~äÉåJ ÇÉêà~Üê= ~ÄïÉáÅÜÉåÇÉë= dÉëÅÜ®Ñíëà~Üê= ï®ÜäÉåK= píÉääí= Éáå= dÉëÅÜ®Ñíëã~åå= ëÉáåÉå= dÉJ ëÅÜ®ÑíëÄÉíêáÉÄ= áã= ä~ìÑÉåÇÉå= dÉëÅÜ®Ñíëà~Üê= ÉáåI= ëç= â~åå= Ç~ë= dÉëÅÜ®Ñíëà~Üê= ~ìÅÜ= âΩêòÉê=~äë=NO=jçå~íÉ=ëÉáåK=bÖ~ä=ïáÉ=ä~åÖ=Ç~ë=dÉëÅÜ®Ñíëà~Üê=~ÄÉê=~ìÅÜ=ëÉáå=ã~ÖI=~ääÉ= ~ìÑíêÉíÉåÇÉå=dÉëÅÜ®ÑíëîçêÑ®ääÉ=ãΩëëÉå=äΩÅâÉåäçë=~ìÑÖÉòÉáÅÜåÉí=ïÉêÇÉåK= aáÉëÉ= ^ìÑòÉáÅÜåìåÖ= ~ääÉê= sçêÑ®ääÉ= EÄòïK= bê∏ÑÑåìåÖëÄìÅÜìåÖÉåI= ä~ìÑÉåÇÉ= _ìÅÜìåJ ÖÉåI= ^ÄëÅÜäìëëÄìÅÜìåÖÉåF= áå= ÅÜêçåçäçÖáëÅÜÉê= oÉáÜÉåÑçäÖÉ= áëí= dêìåÇä~ÖÉ= ÇÉê= ÖÉJ ë~ãíÉå= _ìÅÜÑΩÜêìåÖK= páÉ= ÉêÑçäÖí= ~ìÑÖêìåÇ= ÇÉê= îçêäáÉÖÉåÇÉå= _ÉäÉÖÉ= áã= dêìåÇJ ÄìÅÜK= _Éá= ÇÉê= ë~ÅÜäáÅÜÉå= ^ìÑÄÉêÉáíìåÖ= ïÉêÇÉå= ~ääÉ= ^ìÑòÉáÅÜåìåÖÉå= ~ìë= ÇÉã= dêìåÇÄìÅÜ= ~ìÑ= ÇáÉ= qJhçåíÉå= ÇÉë=e~ìéíÄìÅÜÉë= ΩÄÉêíê~ÖÉå= EòK_K= jÉÜêìåÖÉå= ìåÇ= jáåÇÉêìåÖÉå= ÇÉë= _~åâÖìíÜ~ÄÉåë= ~ìÑ= Ç~ë= hçåíç= _~åâFK= ^ìÅÜ= ÑΩê= ÇáÉ= _áä~åòÉå= áëí= áã=o~ÜãÉå=ÇÉê=lêÖ~åáë~íáçå=ÇÉê=_ìÅÜÑΩÜêìåÖ=Éáå=ÉáÖÉåÉë=_ìÅÜI=Ç~ë=ëçÖK=_áä~åòJ ÄìÅÜ=~åòìäÉÖÉåK=a~=ÇáÉëÉ=ÇêÉá=ëçÖK=póëíÉãÄΩÅÜÉê=åìê=ïÉêíã®≈áÖÉ=^ìÑòÉáÅÜåìåJ ÖÉå=ÇÉê=dÉëÅÜ®ÑíëîçêÖ®åÖÉ=ÉåíÜ~äíÉåI=ïÉêÇÉå=ëáÉ=ìã=ãÉåÖÉåã®≈áÖÉ=^ìÑòÉáÅÜåìåJ ÖÉå= áå= ÇÉå= ëçÖK= kÉÄÉåÄΩÅÜÉêå= EòK_K= hìåÇÉåÄìÅÜW= rãÑ~åÖ= ìåÇ= e®ìÑáÖâÉáí= îçå= _ÉëíÉääìåÖÉåF= ÉêÖ®åòíK= aÉå= wìë~ããÉåÜ~åÖ= ÇáÉëÉê= _ΩÅÜÉê= òÉáÖí= ÑçäÖÉåÇÉ= ^ÄÄáäJ ÇìåÖK= = =
_ÉäÉÖÉ=
= = =
dêìåÇÄìÅÜ=
e~ìéíÄìÅÜ= _Éëí~åÇëâçåíÉå=
a~íìã=
qÉñí=
pçää==
e~ÄÉå=
Á=
Á=
Á=
Á=
bêÑçäÖëâçåíÉå=
= = = =
kÉÄÉåÄΩÅÜÉê=
_áä~åòÄìÅÜ= ^=
= ^ÄÄáäÇìåÖ=PW=lêÖ~åáë~íáçå=ÇÉê=_ìÅÜÑΩÜêìåÖ= =
_áä~åò=
m=
6
A. Technik und Ergebnis der Buchführung =
2.2 Ergebnis 2.2.1
Grundlegendes
^ã=båÇÉ=ÉáåÉë=àÉÇÉå=dÉëÅÜ®Ñíëà~ÜêÉë=áëí=îçã=råíÉêåÉÜãÉå=å~ÅÜ=¬=OQO=ed_=Éáå=ëç= ÖÉå~ååíÉê=g~ÜêÉë~ÄëÅÜäìëë=òì=ÉêëíÉääÉåK=aáÉëÉê=ëÉíòí=ëáÅÜ=å~ÅÜ=¬=OQO=fff=ed_=~ìë= ÇÉê= _áä~åò= E¬= OSS= ed_F= ìåÇ= ÇÉê= dÉïáååJ= ìåÇ= sÉêäìëíêÉÅÜåìåÖ= E¬= OTR= ed_F= òìJ ë~ããÉåK= dÉïáëëÉ= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= EòK_K= Öêç≈É= ^dë= çÇÉê= dãÄeëF= ëáåÇ= îÉêJ éÑäáÅÜíÉíI=òìë®íòäáÅÜ=ÉáåÉå=ëçÖK=^åÜ~åÖ=E¬=OSQ=f=ed_F=òì=ÉêëíÉääÉåI=ÇÉê=ÉÄÉåÑ~ääë=_ÉJ ëí~åÇíÉáä=ÇÉë=g~ÜêÉë~ÄëÅÜäìëëÉë=áëíK=== = =
açâìãÉåí~íáçåW=
g~ÜêÉë~ÄëÅÜäìëëW=
=
dêìåÇÄìÅÜ=EÅÜêçåçäçÖáëÅÜF=
_áä~åò=
=
e~ìéíÄìÅÜ=EëóëíÉã~íáëÅÜF=
dìsJoÉÅÜåìåÖ=
ÖÖÑK=^åÜ~åÖ=
= = =
^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=
=
2.2.2
Inventur und Inventar
2.2.2.1
Inventar
gÉÇÉê=h~ìÑã~åå=Ü~í=òì=_ÉÖáåå=ìåÇ=båÇÉ=ëÉáåÉë=e~åÇÉäëÖÉïÉêÄÉë=ìåÇ=òìã=båÇÉ= àÉÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= E_áä~åòëíáÅÜí~ÖíáÅÜí~ÖF= ëÉáåÉ= ë®ãíäáÅÜÉå= sÉêã∏ÖÉåëÖÉÖÉåëJ í®åÇÉ=ìåÇ=pÅÜìäÇÉå=ÖÉå~ì=òì=îÉêòÉáÅÜåÉå=ìåÇ=ÇÉå=tÉêí=ÇÉê=ÉáåòÉäåÉå=mçëáíáçåÉå= ~åòìÖÉÄÉå= E¬= OQM= f= ed_I= ¬= NQN= ^lFK= báå= ëçäÅÜÉë= sÉêòÉáÅÜåáë= ÇÉê= sÉêã∏ÖÉåëJ ÖÉÖÉåëí®åÇÉ= ìåÇ= pÅÜìäÇÉå= å~ÅÜ= ^êí= Ej~êâÉI= qóéFI= jÉåÖÉ= EpíΩÅâI= âÖI= ãI= äF= ìåÇ= tÉêí= Eáå= bìêçF= ÄÉòÉáÅÜåÉí= ã~å= ~äë= fåîÉåí~êK= bë= ëáåÇ= ~ääÉ= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= ìåÇ=pÅÜìäÇÉå=ÖêìåÇë®íòäáÅÜ=ÉáåòÉäå=~ìÑòìòÉáÅÜåÉåI=ëç=Ç~ëë=Éë=çÑí=ìãÑ~åÖêÉáÅÜ=ìåÇ= ìåΩÄÉêëáÅÜíäáÅÜ=ïáêÇK=a~ë=fåîÉåí~ê=áëí=NM=g~ÜêÉ=ä~åÖ=E~Ä=pÅÜäìëë=ÇÉë=^ìÑëíÉääìåÖëà~ÜJ êÉëF=~ìÑòìÄÉï~ÜêÉå=ìåÇ=ïáêÇ=Éíï~=ïáÉ=ÑçäÖí=ÖÉÖäáÉÇÉêíW= =
=
8
A. Technik und Ergebnis der Buchführung =
^K= sÉêã∏ÖÉå= fK= ^åä~ÖÉîÉêã∏ÖÉå= råÄÉÄ~ìíÉ=dêìåÇëíΩÅâÉ= _ÉÄ~ìíÉ=dêìåÇëíΩÅâÉ= _ÉíêáÉÄëÖÉÄ®ìÇÉ= sÉêï~äíìåÖëÖÉÄ®ìÇÉ= j~ëÅÜáåÉå= cìÜêé~êâ= dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= ffK= rãä~ìÑîÉêã∏ÖÉå= sçêê®íÉ= cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìK=iÉáëíìåÖÉå= _~åâÖìíÜ~ÄÉå= mçëíÖáêçÖìíÜ~ÄÉå= h~ëëÉåÄÉëí~åÇ= =
_K= pÅÜìäÇÉå= fK= i~åÖÑêáëíáÖÉ=pÅÜìäÇÉå= i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå= ffK= hìêòÑêáëíáÖÉ=pÅÜìäÇÉå= hìêòÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå= sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
=
=
======
`K= bêãáííäìåÖ=ÇÉë=oÉáåîÉêã∏ÖÉåë= = pìããÉ=ÇÉë=sÉêã∏ÖÉåë= =Ó== pìããÉ=ÇÉê=pÅÜìäÇÉå= Z== oÉáåîÉêã∏ÖÉå=EbáÖÉåâ~éáí~äF= =
^ÄÄáäÇìåÖ=RW=_ÉáëéáÉäÜ~ÑíÉ=fåîÉåí~êÖäáÉÇÉêìåÖ= wì= ÇÉå= ïáÅÜíáÖëíÉå= däáÉÇÉêìåÖëéìåâíÉå= ÇÉë= fåîÉåí~êë= EaÉÑáåáíáçåÉå= ÖÉäíÉå= ~ìÅÜ= ÑΩê=ÇáÉ=åçÅÜ=ÑçäÖÉåÇÉ=_áä~åòF=áëí=cçäÖÉåÇÉë=òì=ë~ÖÉåW=
=
a~ë= ^åä~ÖÉîÉêã∏ÖÉå= áëí= òìê= Ç~ìÉêåÇÉå= Eä~åÖÑêáëíáÖÉåF= sÉêïÉåÇìåÖ= áã= _ÉJ íêáÉÄ=ÄÉëíáããí=E¬=OQT=ff=ed_FK=aáÉ=^åçêÇåìåÖ=ÇÉê=ÉáåòÉäåÉå=mçëíÉå=áã=fåîÉåJ í~ê=ÉêÑçäÖí=å~ÅÜ=a~ìÉê=ÇÉê=kìíòÄ~êâÉáíK=
a~ë= rãä~ìÑîÉêã∏ÖÉå= îÉê®åÇÉêí= ëáÅÜ= ëí®åÇáÖ= ìåÇ= ï~åÇÉäí= ëáÅÜ= áå= ~åÇÉêÉ= cçêãÉå= ìã= EòK_K= cçêÇÉêìåÖÉå= áå= _~åâÖìíÜ~ÄÉåFK= fÜã= ïÉêÇÉå= sÉêã∏ÖÉåëJ éçëíÉå= òìÖÉçêÇåÉíI= ÇáÉ= åìê= îçêΩÄÉêÖÉÜÉåÇ= áå= ÇÉê= råíÉêåÉÜãìåÖ= ÖÉÄìåÇÉå= ëáåÇ= ErãâÉÜêëÅÜäìëë= ~ìë= ¬= OQT= ff= ed_FK= aáÉ= ^åçêÇåìåÖ= ÇÉê= mçëíÉå= ÉêÑçäÖí= å~ÅÜ=ëíÉáÖÉåÇÉê=iáèìáÇáí®í=E_~êÖÉäÇå®ÜÉFK=
_Éá= pÅÜìäÇÉå= Ü~åÇÉäí= Éë= ëáÅÜ= ìã= cêÉãÇâ~éáí~äI= ïÉäÅÜÉë= ÇÉã= råíÉêåÉÜãÉå= åìê= ÄÉÑêáëíÉí= òìê= sÉêÑΩÖìåÖ= ëíÉÜí= ìåÇ= å~ÅÜ= ëÉáåÉê= cêáëíáÖâÉáí= EwÉáí= Äáë= òìê= oΩÅâò~ÜäìåÖF=îçå=ä~åÖJ=òì=âìêòÑêáëíáÖÉå=pÅÜìäÇÉå=ÖÉçêÇåÉí=ïáêÇK=
2. Organisation und Ergebnis der Finanzbuchhaltung
9
a~ë= ëçÖK= oÉáåîÉêã∏ÖÉå= EbáÖÉåâ~éáí~äF= òÉáÖí= ~åI= áå= ïÉäÅÜÉê= e∏ÜÉ= ÇÉê= _ÉJ íêáÉÄëáåÜ~ÄÉê=EdÉëÉääëÅÜ~ÑíÉêF=ÉáÖÉåÉë=h~éáí~ä=áã=råíÉêåÉÜãÉå=ÉáåÖÉëÉíòí=Ü~íK= bë=Ü~åÇÉäí=ëáÅÜ=~äëç=ÜáÉê=ìã=dÉäÇãáííÉäI=ÇáÉ=ÇÉê=råíÉêåÉÜãìåÖ=ìåÄÉÑêáëíÉí=òìê= sÉêÑΩÖìåÖ=ëíÉÜÉåK= cΩê= ÇáÉ= ^ìÑÖäáÉÇÉêìåÖ= ÇÉë= sÉêã∏ÖÉåë= ìåÇ= ÇÉê= pÅÜìäÇÉå= áååÉêÜ~äÄ= ÇÉë= fåîÉåí~êë= ÖáÄí=Éë=âÉáåÉ=ÖÉëÉíòäáÅÜÉå=sçêëÅÜêáÑíÉåK=bë=ÉãéÑáÉÜäí=ëáÅÜ=~ÄÉêI=ëáÅÜ=~å=ÇáÉ=ÑΩê=h~éáJ í~äÖÉëÉääëÅÜ~ÑíÉå=îçêÖÉëÅÜêáÉÄÉåÉ=_áä~åòÖäáÉÇÉêìåÖ=å~ÅÜ=¬=OSS=ed_=òì=Ü~äíÉåK= ⌦= ^äë= _ÉáëéáÉä= ÑΩê= Éáå= íóéáëÅÜÉë= fåîÉåí~ê= ÉáåÉë= ãáííÉäëí®åÇáëÅÜÉå= råíÉêåÉÜãÉåë= òìã= wÉáíéìåâí=ÇÉê=dÉëÅÜ®ÑíëÖêΩåÇìåÖ=ÄÉíê~ÅÜíÉ=ã~å=cçäÖÉåÇÉëW= =
fåîÉåí~ê=òìã=NNKMRKOMKK= pÅÜêÉáåÉêÉá=_çäÇI=e~ÖÉåÇçêÑ= =
bìêç=
bìêç=
^K=sÉêã∏ÖÉå= = fK=^åä~ÖÉîÉêã∏ÖÉå=
=
=
= =
NK=_ÉÄ~ìíÉë=dêìåÇëíΩÅâ= OK=_ÉíêáÉÄëÖÉÄ®ìÇÉ=
= =
NOMKMMMIMM= ORMKMMMIMM=
= =
PK=j~ëÅÜáåÉå=ä~ìí=sÉêòÉáÅÜåáë=N= QK=cìÜêé~êâ=
= =
STKMMMIMM= =
NMKRMMIMM= RKRMMIMM=
= NSKMMMIMM=
= = =
NPKMMMIMM= = QMKMMMIMM=
= PKQMMIMM=
= =
= =
= = =
= =
=
=
iáÉÑÉêï~ÖÉå= mÉêëçåÉåâê~Ñíï~ÖÉå=
RK=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=ä~ìí=sÉêòÉáÅÜåáë=O= ffK=rãä~ìÑîÉêã∏ÖÉå= NK=sçêê®íÉ=ä~ìí=sÉêòÉáÅÜåáë=P=
OK=_~åâÖìíÜ~ÄÉå= o~áÑÑÉáëÉåÄ~åâ=
mçëíÖáêçÖìíÜ~ÄÉå=
PK=h~ëëÉåÄÉëí~åÇ=
= =
fK=i~åÖÑêáëíáÖÉ=pÅÜìäÇÉå= a~êäÉÜÉå=ÄÉá=ÇÉê=uvJ_~åâ=
= =
ffK=hìêòÑêáëíáÖÉ=pÅÜìäÇÉå= eçäòÖêç≈Ü~åÇÉä=pí~åÖä=
NKSMMIMM=
RKMMMIMM=
=
NKMMMIMM=
RNOKMMMIMM
= =
_K=pÅÜìäÇÉå=
=
= =
= ORMKMMMIMM=
= PPKMMMIMM=
= =
QTKMMMIMM= NKMMMIMM=
= UNKMMMIMM=
= `K=bêãáííäìåÖ=ÇÉë=oÉáåîÉêã∏ÖÉåë= = = pìããÉ=ÇÉë=sÉêã∏ÖÉåë=
= = =
PPNKMMMIMM= = RNOKMMMIMM=
= =
= =
PPNKMMMIMM= NUNKMMMIMM
= =
=
=
=
j~ëÅÜáåÉåÜ~åÇÉä=_~áÉêä= fåîÉëíãÉåíÄÉê~íìåÖ=pÅÜ∏å=
Ó=pìããÉ=ÇÉê=pÅÜìäÇÉå= Z=oÉáåîÉêã∏ÖÉå=EbáÖÉåâ~éáí~äF= =
=
10
A. Technik und Ergebnis der Buchführung
_ÉëíÉÜí=Éáå=mçëíÉå=ÇÉë=fåîÉåí~êë=~ìë=ãÉÜêÉêÉå=báåòÉäéçëíÉåI=ëç=ïÉêÇÉå=ÇáÉëÉ=tÉêJ íÉ=áå=ÇÉê=sçêëé~äíÉ=ÉêÑ~ëëí=ìåÇ=ÇÉêÉå=pìããÉ=áå=ÇÉê=e~ìéíëé~äíÉ=ÉêãáííÉäíK=_Éá=ëÉÜê= ìãÑ~åÖêÉáÅÜÉå= mçëíÉå= ïáÉ= Éíï~= j~ëÅÜáåÉåI= dÉëÅÜ®Ñíë~ìëëí~ííìåÖI= sçêê®íÉI= cçêÇÉJ êìåÖÉå=çÇÉê=âìêòÑêáëíáÖÉ=pÅÜìäÇÉå=â∏ååÉå=ëçÖK=sÉêòÉáÅÜåáëëÉ=ÉáåÖÉëÉíòí=ïÉêÇÉåI= ìã=ÉáåÉ=ÖÉïáëëÉ=§ÄÉêëáÅÜíäáÅÜâÉáí=ÇÉë=fåîÉåí~êë=òì=ÄÉï~ÜêÉåK=få=ÇÉå=sÉêòÉáÅÜåáëJ ëÉå=ïÉêÇÉå=^êíI=jÉåÖÉ=ìåÇ=tÉêí=ÇÉê=ÉáåòÉäåÉå=dÉÖÉåëí®åÇÉ=~ìÑÖÉäáëíÉí=ìåÇ=ÇÉêÉå= pìããÉ=áå=Ç~ë=fåîÉåí~ê=ΩÄÉêåçããÉåK=aáÉ=sÉêòÉáÅÜåáëëÉ=ëáåÇ=ÇÉã=fåîÉåí~ê=ÄÉáòìJ äÉÖÉåK= =
sÉêòÉáÅÜåáë=P= Eòìê=bê∏ÑÑåìåÖëÄáä~åò=îçã=NNKMRKOMKKF=
_ÉòÉáÅÜåìåÖ=
jÉåÖÉ=
tÉêí=Eáå=bìêçF=
=
oçÜëíçÑÑÉ=
cáÅÜíÉ= báÅÜÉ=
QRM=_~äâÉå=¶=NPIRM= PRM=i~ííÉå=¶=SITM=
SKMTRIMM= OKPQRIMM=
_ìÅÜÉ= j~Ü~Öçåá=
ONM=mä~ííÉå=¶=OPIQM= NMM=_êÉííÉê=¶=NPVIQR=
QKVNQIMM= NPKVQRIMM=
eáäÑëëíçÑÑÉ=
eçäòä~ëìê= hä~êä~Åâ= pÅÜ~êåáÉê=qóé=^=
NKRMM=iáíÉê=¶=NIOM= VRM=iáíÉê=¶=NISM= NRM=píΩÅâ=¶=PIQM=
NKUMMIMM= NKROMIMM= RNMIMM=
pÅÜ~êåáÉê=qóé=_= pÅÜ~êåáÉê=qóé=`=
OPM=píΩÅâ=¶=OIOM= VM=píΩÅâ=¶=RITM=
RMSIMM= RNPIMM=
pÅÜê~ìÄÉå=qóé=N= pÅÜê~ìÄÉå=qóé=O=
QRM=píΩÅâ=¶=MINM= NQM=píΩÅâ=¶=MIOM=
QRIMM= OUIMM=
pÅÜê~ìÄÉå=qóé=P=
OMM=píΩÅâ=¶=MIMR=
NMIMM=
QMM=iáíÉê=¶=MIUR= NPM=âÖ=¶=MISM=
PQMIMM= TUIMM=
_ÉíêáÉÄëëíçÑÑÉ=
aáÉëÉäâê~ÑíëíçÑÑ= pÅÜãáÉêÑÉíí=
cêÉãÇÄ~ìíÉáäÉ=
qΩêÖêáÑÑÉ= qΩêëÅÜä∏ëëÉê=
ONM=píΩÅâ=¶=NSITM= ONM=píΩÅâ=¶=NUIQM=
PKRMTIMM= PKUSQIMM=
=
=
=
dÉë~ãí=
=
QMKMMMIMM
= 2.2.2.2
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=
fåîÉåíìêîÉêÑ~ÜêÉå=
Bilanz
2.2.3.1
Grundlegendes
_ÉëçåÇÉêë=ÄÉá=Öê∏≈ÉêÉå=_ÉíêáÉÄÉå=â~åå=Ç~ë=fåîÉåí~ê=ëÉÜê=ìãÑ~åÖêÉáÅÜ=ìåÇ=Ç~ãáí= Eíêçíò=sÉêòÉáÅÜåáëëÉåF=ëÉÜê=ìåΩÄÉêëáÅÜíäáÅÜ=ëÉáåK=dê∏≈ÉêÉ=§ÄÉêëáÅÜí=ÄáÉíÉí=Ç~ÜÉê=ÇáÉ= hìêòÑ~ëëìåÖ=ÇÉë=fåîÉåí~êëI=ÇáÉ=ëçÖK=_áä~åòK=páÉ=ÉåíÜ®äí=åìê=ÇáÉ=òìë~ããÉåÖÉÑ~ëëíÉå= mçëíÉå=~ìë=ÇÉê=e~ìéíëé~äíÉ=ÇÉë=fåîÉåí~êë=EbìêçJtÉêíÉF=ìåÇ=îÉêòáÅÜíÉí=~ìÑ=àÉÖäáÅÜÉ= jÉåÖÉå~åÖ~ÄÉåK=páÉ=ïáêÇ=áå=cçêã=ÉáåÉë=ëç=ÖÉå~ååíÉå=qJhçåíçë=~ìÑÖÉëíÉääíK=^ìÑ=ÇÉê= äáåâÉå= pÉáíÉ= ÇÉë= hçåíçë= ëáåÇ= ÇáÉ= sÉêã∏ÖÉåëïÉêíÉ= E^åä~ÖÉîÉêã∏ÖÉåI= rãä~ìÑîÉêJ ã∏ÖÉåF=ÇáÉ=òìê=bêêÉáÅÜìåÖ=ÇÉë=råíÉêåÉÜÉãëòáÉäë=ÉáåÖÉëÉíòí=ïÉêÇÉåI=ÖÉå~ååí=^âíáJ î~I=òì=ÑáåÇÉåK=^åÜ~åÇ=ÇÉê=êÉÅÜíÉå=pÉáíÉ=áëí=òì=ÉêâÉååÉåI=ïÉäÅÜÉ=h~éáí~äÖÉÄÉê=EÉñJ =
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= =
^âíáî~=
m~ëëáî~=
_áä~åò=
^åä~ÖÉîÉêã∏ÖÉå=
báÖÉåâ~éáí~ä=
rãä~ìÑîÉêã∏ÖÉå=
cêÉãÇâ~éáí~ä=
= =
=jáííÉäîÉêïÉåÇìåÖ= =
jáííÉäÜÉêâìåÑí=
EsÉêã∏ÖÉåF=
Eh~éáí~äF=
=
^ÄÄáäÇìåÖ=SW=_áä~åò=Eãáí=éçëáíáîÉã=báÖÉåâ~éáí~äF= = _Éá=ÇÉê=^ìÑëíÉääìåÖ=ÉáåÉê=_áä~åò=ÖáÄí=Éë=ÖÉïáëëÉ=hçåíêçääáåëíêìãÉåíÉI=ãáí=ÇÉåÉå=ìK~K= ëáÅÜÉêÖÉëíÉääí= ïÉêÇÉå= â~ååI= Ç~ëë= ëáÅÜ= ÇáÉ= _áä~åò= áã=däÉáÅÜÖÉïáÅÜí= ÄÉÑáåÇÉíK= aáÉëÉ= ÄÉòÉáÅÜåÉí=ã~å=~äë=ëç=ÖÉå~ååíÉ=_áä~åòÖäÉáÅÜìåÖÉåK=páÉ=ä~ìíÉå=ïáÉ=ÑçäÖíW= =
=
sÉêã∏ÖÉå=EpìããÉ=~ääÉê=^âíáî~F= Z== h~éáí~ä=EpìããÉ=~ääÉê=m~ëëáî~F=
=
jáííÉäîÉêïÉåÇìåÖ== Z== jáííÉäÜÉêâìåÑí=
= ^åä~ÖÉîÉêã∏ÖÉå=H=rãä~ìÑîÉêã∏ÖÉå== Z== báÖÉåâ~éáí~ä=H=cêÉãÇâ~éáí~ä= =
sÉêã∏ÖÉå== Z== ^åä~ÖÉîÉêã∏ÖÉå=H=rãä~ìÑîÉêã∏ÖÉå=
=
h~éáí~ä== Z== báÖÉåâ~éáí~ä=H=cêÉãÇâ~éáí~ä= báÖÉåâ~éáí~ä= Z= sÉêã∏ÖÉå=Ó=cêÉãÇâ~éáí~ä==
= =
^ÄÄáäÇìåÖ=TW=_áä~åòÖäÉáÅÜìåÖÉå= aáÉëÉ=däÉáÅÜìåÖÉå=îÉêÇÉìíäáÅÜÉå=Ç~ë=tÉëÉå=ÇÉë=_áä~åòÖäÉáÅÜÖÉïáÅÜíëK=a~ë=tçêí= ł_áä~åò =ëÉäÄëí=ëí~ããí=~ìë=ÇÉê=áí~äáÉåáëÅÜÉå=péê~ÅÜÉ=EłÄáä~åÅá~ F=ìåÇ=ëíÉÜí=ÑΩê=ÉáåÉ= òïÉáëÅÜ~äáÖÉ= t~~ÖÉI= ÇáÉ= ëáÅÜ= áã= däÉáÅÜÖÉïáÅÜí= ÄÉÑáåÇÉíK= sÉêã∏ÖÉå= ìåÇ= h~éáí~ä= ãΩëëÉå=áã=däÉáÅÜÖÉïáÅÜí=ëÉáåI=ÇÉåå=~ääÉë=sÉêã∏ÖÉåI=Ç~ë=Ç~ë=råíÉêåÉÜãÉå=ÄÉëáíòíI= ãìëë=ÇìêÅÜ=báÖÉåJ=çÇÉê=cêÉãÇâ~éáí~ä=ÄÉò~Üäí=ïçêÇÉå=ëÉáåK=
= ^âíáî~=
_áä~åò=
= = = sÉêã∏ÖÉå = =
=
= = = = =
= Z= = = =
^ÄÄáäÇìåÖ=UW=_áä~åòÖäÉáÅÜÖÉïáÅÜí= =
m~ëëáî~=
= = = = =======
h~éáí~ä=
2. Organisation und Ergebnis der Finanzbuchhaltung
13
fã=aÉí~áä=â~åå=ÉáåÉ=_áä~åò=ÄÉáëéáÉäëïÉáëÉ=ÑçäÖÉåÇÉ=däáÉÇÉêìåÖ=~ìÑïÉáëÉåK=a~ÄÉá=áëí= ~ÄÉê=òì=ÄÉ~ÅÜíÉåI=Ç~ëë=ëáÅÜ=ÇáÉëÉ=~ìÑÖêìåÇ=ÖÉëÉíòäáÅÜÉê=sçêëÅÜêáÑíÉå=EîÖäK=^=OKOKPKOF= åçÅÜ=ÉêÜÉÄäáÅÜ=ÉêïÉáíÉêå=â~ååK= =
==============_áä~åò= ^âíáî~= ^K=^åä~ÖÉîÉêã∏ÖÉå= = ^K==báÖÉåâ~éáí~ä= fK=fãã~íÉêáÉääÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= = ffK=p~ÅÜ~åä~ÖÉå= = fffK=cáå~åò~åä~ÖÉå= = _K=rãä~ìÑîÉêã∏ÖÉå= = _K=cêÉãÇâ~éáí~ä= fK=sçêê®íÉ= = fK=i~åÖÑêáëíáÖÉ=pÅÜìäÇÉå= ffK=cçêÇÉêìåÖÉå=ìåÇ=ëçåëíáÖÉ========== ffK=hìêòÑêáëíáÖÉ=pÅÜìäÇÉå= = sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= fffK=tÉêíé~éáÉêÉ= = = fsK=iáèìáÇÉ=jáííÉä= = =
m~ëëáî~= = =
=
=
=
=
=
=
=
q~ÄÉääÉ=NW=sÉêÉáåÑ~ÅÜíÉ=_áä~åò= qóéáëÅÜÉ=p~ÅÜîÉêÜ~äíÉI=ÇáÉ=ÇÉå=mçëíÉå=ÇáÉëÉê=îÉêÉáåÑ~ÅÜíÉå=_áä~åò=òìÖÉçêÇåÉí=ïÉêJ ÇÉåI=ëáåÇ=Éíï~W= =
^åä~ÖÉîÉêã∏ÖÉå=
=
fãã~íÉêáÉääÉ== sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ=
ÉåíÖÉäíäáÅÜ=ÉêïçêÄÉåÉ=m~íÉåíÉ= EëÉäÄëí=łÉêëíÉääíÉ =m~íÉåíÉ=ÇΩêÑÉå=å~ÅÜ=¬=OQU=ed_= åáÅÜí=áå=ÇÉê=_áä~åò=~åÖÉëÉíòí=ïÉêÇÉåF=
p~ÅÜ~åä~ÖÉå=
dêìåÇëíΩÅâÉI=dÉÄ®ìÇÉI=j~ëÅÜáåÉåI=_ÉíêáÉÄëJ=ìåÇ= dÉëÅÜ®Ñíë~ìëëí~ííìåÖI=cìÜêé~êâ=
cáå~åò~åä~ÖÉå=
tÉêíé~éáÉêÉ=òìê=ä~åÖÑêáëíáÖÉå=dÉäÇ~åä~ÖÉ=ìåÇ= _ÉíÉáäáÖìåÖÉå==
=
=
rãä~ìÑîÉêã∏ÖÉå=
=
sçêê®íÉ=
oçÜJI=eáäÑëJ=ìK=_ÉíêáÉÄëëíçÑÑÉI=ìåÑÉêíáÖÉ=ìåÇ=ÑÉêíáÖÉ= bêòÉìÖåáëëÉI=e~åÇÉäëï~êÉå==
cçêÇÉêìåÖÉå=ìåÇ=ëçåëíáÖÉ= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ=
cçêÇÉêìåÖÉå=~ìë=ÇÉã=sÉêâ~ìÑ=îçå=òK_K=cÉêíáÖÉêJ òÉìÖåáëëÉåK=
tÉêíé~éáÉêÉ=
tÉêíé~éáÉêÉ=òìê=âìêòÑêáëíáÖÉå=EëéÉâìä~íáîÉåF=dÉäÇJ ~åä~ÖÉ=
iáèìáÇÉ=jáííÉä=
_~åâÖìíÜ~ÄÉåI=h~ëëÉåÄÉëí®åÇÉ=
=
=
cêÉãÇâ~éáí~ä=
=
i~åÖÑêáëíáÖÉ=pÅÜìäÇÉå=
a~êäÉÜÉåI=eóéçíÜÉâÉå=
hìêòÑêáëíáÖÉ=pÅÜìäÇÉå=
sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå=
q~ÄÉääÉ=OW=_ÉáëéáÉäÉ=òì=_áä~åòéçëíÉå= =
14
A. Technik und Ergebnis der Buchführung
aáÉ= ^åçêÇåìåÖ= ÇÉê= mçëíÉå= ÇÉê= ^âíáîëÉáíÉ= ÉêÑçäÖí= å~ÅÜ= ÇÉêÉå= iáèìáÇáÉêÄ~êâÉáí= EdÉäÇå®ÜÉI=h~éáí~äÄáåÇìåÖëÇ~ìÉêFK=gÉ=ÉáåÑ~ÅÜÉê=Éë=áëíI=ÉáåÉå=sÉêã∏ÖÉåëÖÉÖÉåëí~åÇ= ÇÉê=^âíáîëÉáíÉ=ïáÉÇÉê=òì=_~êÖÉäÇ=òì=ã~ÅÜÉåI=ÇÉëíç=ïÉáíÉê=ìåíÉå=áëí=Éê=áå=ÇÉê=^ìÑäáëJ íìåÖ=òì=ÑáåÇÉåK=h~ëëÉåÄÉëí®åÇÉ=ëáåÇ=ÇÉëÜ~äÄ=ìåíÉê=ÇÉå=äÉíòíÉå=ìåÇ=dÉÄ®ìÇÉ=ìåíÉê= ÇÉå=ÉêëíÉå=mçëíÉå=ÇÉê=^âíáîëÉáíÉ=òì=ÑáåÇÉåK= ^ìÑ=ÇÉê=m~ëëáîëÉáíÉ=ÜáåÖÉÖÉå=ïáêÇ=å~ÅÜ=ÇÉê=cêáëíáÖâÉáí=ÇÉë=h~éáí~äë=ÖÉÖäáÉÇÉêíK=gÉ= ä®åÖÉê=ÇÉã=råíÉêåÉÜãÉå=Ç~ë=dÉäÇ=òìê=sÉêÑΩÖìåÖ=ëíÉÜíI=ÇÉëíç=ïÉáíÉê=çÄÉå=áëí=ÇÉê= ÉåíëéêÉÅÜÉåÇÉ=mçëíÉå=áå=ÇÉê=^åçêÇåìåÖ=òì=ÑáåÇÉåK=jáí=ÇÉã=báÖÉåâ~éáí~ä=ÇÉë=råJ íÉêåÉÜãÉêë=â~åå=Ç~ë=råíÉêåÉÜãÉå=å~íΩêäáÅÜ=~ã=ä®åÖëíÉå=~êÄÉáíÉå=EáåîÉëíáÉêÉåFI=ëç= Ç~ëë=Éë=~ìÅÜ=~äë=ÉêëíÉê=mçëíÉå=ÇÉê=m~ëëáîëÉáíÉ=ÉêëÅÜÉáåíK=hìêòÑêáëíáÖÉ=sÉêÄáåÇäáÅÜâÉáJ íÉå=ÖÉÖÉåΩÄÉê=iáÉÑÉê~åíÉå=ÜáåÖÉÖÉå=ëáåÇ=~å=äÉíòíÉê=píÉääÉ=òì=ÑáåÇÉåK= ⌦= aáÉ=_áä~åò=ÇÉê=pÅÜêÉáåÉêÉá=_çäÇ=E~ìë=ÇÉã=fåîÉåí~êÄÉáëéáÉäF=Ü~í=ÇÉãå~ÅÜ=ÑçäÖÉåÇÉë= ^ìëëÉÜÉåW= =
^=
===========_áä~åò=òìã=NNKMRKOMKK=
^K=^åä~ÖÉîÉêã∏ÖÉå= NK=_ÉÄ~ìíÉ=dêìåÇëíΩÅâÉ= OK=_ÉíêáÉÄëÖÉÄ®ìÇÉ=
=
m=
^K=báÖÉåâ~éáí~ä= NOMKMMMIMM= _K=cêÉãÇâ~éáí~ä= ORMKMMMIMM= NK=i~åÖÑêáëíáÖÉ=_~åâîÉêÄK=
NUNKMMMIMM= = ORMKMMMIMM=
PK=j~ëÅÜáåÉå= QK=cìÜêé~êâ=
STKMMMIMM= OK=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii= NSKMMMIMM= =
=
RK=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= _K=rãä~ìÑîÉêã∏ÖÉå=
NPKMMMIMM= = =
= =
NK=sçêê®íÉ= OK=_~åâÖìíÜ~ÄÉå=
QMKMMMIMM= = RKMMMIMM= =
= =
PK=h~ëëÉåÄÉëí~åÇ=
NKMMMIMM= =
=
=
=
=
=
UNKMMMIMM=
=
=
RNOKMMMIMM= =
RNOKMMMIMM=
= aáÉ=pìããÉ=îçå=RNOKMMMIMM=bìêç ïáêÇ=~äë=_áä~åòëìããÉ=ÄÉòÉáÅÜåÉíK= a~ë= báÖÉåâ~éáí~ä= áëí= ÇáÉ= aáÑÑÉêÉåò= ~ìë= sÉêã∏ÖÉå= EpìããÉ= ~ääÉê= ^âíáî~F= ìåÇ= ÇÉå= ÖÉë~ãíÉå=pÅÜìäÇÉåK=aáÉëÉë=äáÉÖí=áã=çÄáÖÉå=_ÉáëéáÉä=ÄÉá=NUNKMMMIMM=bìêçK= = =
s
_áä~åò~êíÉå=
=
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
^ääÖÉãÉáå=â~åå=ÇáÉ=dìs=ÉåíïÉÇÉê=áå=pí~ÑÑÉäÑçêã=çÇÉê=hçåíÉåÑçêã=~ìÑÖÉëíÉääí=ïÉêJ ÇÉåK=_Éá=ÇÉê=pí~ÑÑÉäÑçêã=ëáåÇ=ÇáÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉ=ìåíÉêÉáå~åÇÉê=~åÖÉJ çêÇåÉíK=
q=
=
dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ= = rãë~íòÉêä∏ëÉ= H== _Éëí~åÇÉêÜ∏ÜìåÖÉå=~å=ÑÉêíáÖÉå=ìåÇ=ìåÑÉêíáÖÉå=bêòÉìÖåáëëÉå= Ó== _Éëí~åÇëîÉêãáåÇÉêìåÖÉå=~å=ÑÉêíáÖÉå=ìåÇ=ìåÑÉêíáÖÉå=bêòÉìÖåáëëÉå= H= ~åÇÉêÉ=~âíáîáÉêíÉ=báÖÉåäÉáëíìåÖÉå= H== ëçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=bêíê®ÖÉ= Ó== j~íÉêá~ä~ìÑï~åÇ= Z== oçÜÉêÖÉÄåáë=
Ó== mÉêëçå~ä~ìÑï~åÇ= Ó= ^ÄëÅÜêÉáÄìåÖÉå= Ó== ëçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=^ìÑïÉåÇìåÖÉå= Z== _ÉíêáÉÄëÉêÖÉÄåáë=
H== cáå~åòÉêíê®ÖÉ= Ó== cáå~åò~ìÑïÉåÇìåÖÉå=
cáå~åòÉêÖÉÄåáë=
Z== bêÖÉÄåáë=ÇÉê=ÖÉï∏ÜåäáÅÜÉå=dÉëÅÜ®Ñíëí®íáÖâÉáí=
H== ~ì≈ÉêçêÇÉåíäáÅÜÉ=bêíê®ÖÉ= Ó== ~ì≈ÉêçêÇÉåíäáÅÜÉ=^ìÑïÉåÇìåÖÉå=
~ì≈ÉêçêÇÉåíäáÅÜÉë=bêÖÉÄåáë=
Z== g~ÜêÉëΩÄÉêëÅÜìëëLJÑÉÜäÄÉíê~Ö=îçê=bêíê~ÖëëíÉìÉêå=
Ó== píÉìÉêå=îçã=báåâçããÉå=ìåÇ=îçã=bêíê~Ö= Ó= ëçåëíáÖÉ=píÉìÉêå= Z== g~ÜêÉëΩÄÉêëÅÜìëëLJÑÉÜäÄÉíê~Ö=å~ÅÜ=bêíê~ÖëëíÉìÉêå=
q~ÄÉääÉ=PW=dìs=áå=pí~ÑÑÉäÑçêã=EdÉë~ãíâçëíÉåîÉêÑ~ÜêÉåF= = táÉ= ã~å= ÉêâÉååí= ÉêÑçäÖí= ÄÉá= ÇÉê= bêÖÉÄåáëÉêãáííäìåÖ= ÉáåÉ= ÇÉìíäáÅÜÉ= bêÑçäÖëëé~äJ íìåÖK=qóéáëÅÜÉ=çÇÉê=êÉÖÉäã®≈áÖ=~åÑ~ääÉåÇÉ=bêÑçäÖëâçãéçåÉåíÉå=ÑäáÉ≈Éå=áå=Ç~ë=bêJ ÖÉÄåáë= ÇÉê= ÖÉï∏ÜåäáÅÜÉå= dÉëÅÜ®Ñíëí®íáÖâÉáí= E~ìÅÜ= çêÇÉåíäáÅÜÉë= bêÖÉÄåáë= ÖÉå~ååíF= ÉáåI=ïÉäÅÜÉë=ëáÅÜ=~ìë=_ÉíêáÉÄëJ=ìåÇ=cáå~åòÉêÖÉÄåáë=òìë~ããÉåëÉíòíK=råíóéáëÅÜÉ=ìåÇ= ìåêÉÖÉäã®≈áÖ= ~åÑ~ääÉåÇÉ= bêÑçäÖëâçãéçåÉåíÉå= ëéáÉÖÉäå= ëáÅÜ= áã= ~ì≈ÉêçêÇÉåíäáÅÜÉå= bêÖÉÄåáë=ïáÉÇÉêK=lêÇÉåíäáÅÜÉë=ìåÇ=~ì≈ÉêçêÇÉåíäáÅÜÉë=bêÖÉÄåáë=ÉêÖÉÄÉå=ëÅÜäáÉ≈äáÅÜ= ÇÉå= g~ÜêÉëΩÄÉêëÅÜìëëLJÑÉÜäÄÉíê~Ö= îçê= bêíê~ÖëëíÉìÉêåK= aáÉ= báåòÉäåÉå= hçãéçåÉåíÉå= ÇÉê=dìs=ëáåÇ=áã=aÉí~áäW=
=
rãë~íòÉêä∏ëÉ= ÉåíÜ~äíÉå= ÇáÉ= kÉííçÉêíê®ÖÉ= EçÜåÉ= rãë~íòëíÉìÉêF= ~ìë= ÇÉã= ^ÄJ ë~íò=EîÖäK=`=QKOFI=ÇÉê=sÉêãáÉíìåÖ=çÇÉê=sÉêé~ÅÜíìåÖ=ÇÉê=ÄÉíêáÉÄäáÅÜÉå=iÉáëíìåJ ÖÉå= ~ìë= ÇÉê= ÖÉï∏ÜåäáÅÜÉå= dÉëÅÜ®Ñíëí®íáÖâÉáí= ÇÉê= dÉëÉääëÅÜ~ÑíI= ~äëç= ÇÉê= bêJ òÉìÖåáëëÉI=t~êÉå=çÇÉê=aáÉåëíäÉáëíìåÖÉå=E¬=OTT=f=ed_FK=
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
pçåëíáÖÉ=wáåëÉå=ìåÇ=®ÜåäáÅÜÉ=bêíê®ÖÉ=EîäÖK=`=NOFW=eáÉêìåíÉê=Ñ~ääÉå=wáåëJ Éáåå~ÜãÉå=~ìë=_~åâÖìíÜ~ÄÉåI=âìêòÑêáëíáÖ=ÖÉï®ÜêíÉå=a~êäÉÜÉå=ìK®K=ëçJ ïáÉ=aáë~ÖáçÉêíê®ÖÉI=mêçîáëáçåëÉêíê®ÖÉ=~ìë=cáå~åòÖÉëÅÜ®ÑíÉå=ìK®K=
cáå~åò~ìÑïÉåÇìåÖÉå=ìãÑ~ëëÉå=
^ÄëÅÜêÉáÄìåÖÉå= ~ìÑ= cáå~åò~åä~ÖÉå= ìåÇ= ~ìÑ= tÉêíé~éáÉêÉ= ÇÉë= rãä~ìÑJ îÉêã∏ÖÉåë= EîÖäK= a= OKOI= PKQFW= bë= Ü~åÇÉäí= ëáÅÜ= ÜáÉêÄÉá= ÄÉáëéáÉäëïÉáëÉ= ìã= ~ì≈Éêéä~åã®≈áÖÉ= ^ÄëÅÜêÉáÄìåÖÉå= å~ÅÜ= ¬= ORP= ff= pK= P= EÖÉãáäÇÉêíÉë= káÉJ ÇÉêëíïÉêíéêáåòáéF= çÇÉê= å~ÅÜ= ¬= ORP= fff= pK= N= ìåÇ= O= EëíêÉåÖÉë= káÉÇÉêëíJ ïÉêíéêáåòáéFK=
wáåëÉå=ìåÇ=®ÜåäáÅÜÉ=^ìÑïÉåÇìåÖÉå=EîÖäK=`=NOFW=eáÉêìåíÉê=Ñ~ääÉå=wáåëJ ~ìëÖ~ÄÉå=~ìÑ=_~åâëÅÜìäÇÉåI=~ìë=âìêòÑêáëíáÖÉå=a~êäÉÜÉåëîÉêÄáåÇäáÅÜâÉáJ íÉå= ìK®K= ëçïáÉ= aáë~Öáç~ìÑïÉåÇìåÖÉåI= mêçîáëáçåë~ìÑïÉåÇìåÖÉåI= _~åâJ ëéÉëÉå=~ìë=cáåå~åòÖÉëÅÜ®ÑíÉå=ìK®K=
^ì≈ÉêçêÇÉåíäáÅÜÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉ=ëáåÇ=ëçäÅÜÉI=ÇáÉ=~ì≈ÉêÜ~äÄ= ÇÉê=ÖÉï∏ÜåäáÅÜÉå=dÉëÅÜ®Ñíëí®íáÖâÉáí=ÇÉê=dÉëÉääëÅÜ~Ñí=~åÑ~ääÉå=E¬=OTT=fs=ed_FK= páÉ=âçããÉå=åáÅÜí=êÉÖÉäã®≈áÖ=îçêI=ëáåÇ=ÖÖÑK=ÉáåÉã=~åÇÉêÉå=dÉëÅÜ®Ñíëà~Üê=òìJ òìêÉÅÜåÉå= EòK_K= píÉìÉêå~ÅÜò~ÜäìåÖ= çÇÉê= JêΩÅâÉêëí~ííìåÖF= ìåÇ= ãΩëëÉå= ÉáåÉ= åáÅÜí=ìåÄÉíê®ÅÜíäáÅÜÉ=e∏ÜÉ=~ìÑïÉáëÉåK=
^ìÑïÉåÇìåÖÉå= ÑΩê= h∏êéÉêëÅÜ~ÑíëëíÉìÉê= ìåÇ= dÉïÉêÄÉÉêíê~ÖëëíÉìÉê= ëáåÇ= ìåíÉê= ÇÉã= mçëíÉå= píÉìÉêå=îçã= báåâçããÉå=ìåÇ=îçã=bêíê~Ö= òì= ÑáåÇÉåK= mêáî~íÉ= píÉìÉêëÅÜìäÇÉå= EòK_K= báåâçããÉåëëíÉìÉê= ÉáåÉë=báåòÉäâ~ìÑã~ååë= çÇÉê= ÇÉê= dÉJ ëÉääëÅÜ~ÑíÉê=ÉáåÉê=mÉêëçåÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑíF=ÖÉÜ∏êÉå=åáÅÜí=ÜáÉêÜÉêK=
råíÉê=ÇÉã=äÉíòíÉå=mìåâí=ëçåëíáÖÉ=píÉìÉêå=ïÉêÇÉå=~ääÉ=åáÅÜí=ÖÉïáåå~ÄÜ®åÖáJ ÖÉå=ÄÉíêáÉÄäáÅÜÉå=píÉìÉêå=EòK_K=hÑòJpíÉìÉêI=dêìåÇëíÉìÉêI=dêìåÇÉêïÉêÄëëíÉìÉêF= ÉêÑ~ëëíK=
_Éá=ÇÉê=hçåíÉåÑçêã=ïÉêÇÉå=ÇáÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉ=Éáå~åÇÉê=ÖÉÖÉåΩÄÉê= ÖÉëíÉääíK= cΩê= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= ìåÇ= Ü~ÑíìåÖëÄÉëÅÜê®åâíÉ= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= áëí=~ÄÉê=äÉÇáÖäáÅÜ=ÇáÉ=dìs=áå=pí~ÑÑÉäÑçêã=òìÖÉä~ëëÉå=E¬=OTR=ed_FK= =
^ìÑïÉåÇìåÖÉå=
dìs=OMKK=
mêçÇìâíáçåë~ìÑïÉåÇìåÖÉå=
bêíê®ÖÉ=
rãë~íòÉêä∏ëÉ=
sÉêï~äíìåÖë~ìÑïÉåÇìåÖÉå=
^åÇÉêÉ=_ÉíêáÉÄëÉêíê®ÖÉ=
sÉêíêáÉÄë~ìÑïÉåÇìåÖÉå=
_Éëí~åÇëÉêÜ∏ÜìåÖÉå=
_Éëí~åÇëîÉêãáåÇÉêìåÖÉå=
pçåëíáÖÉ=bêíê®ÖÉ=
pçåëíáÖÉ=^ìÑïÉåÇìåÖÉå=
=
bêíê~ÖëíÉìÉê~ìÑï~åÇ=
=
g~ÜêÉëÖÉïáåå=
=
q~ÄÉääÉ=QW=dìs=áå=qJhçåíÉåJcçêã= aÉê= g~ÜêÉëÖÉïáåå= ÉêÖáÄí= ëáÅÜ= ÄÉá= ÇáÉëÉê= hçåíÉåÑçêã= ~ääÖÉãÉáå= ~äë= aáÑÑÉêÉåò= ~ääÉê= bêíê®ÖÉ= ìåÇ= ~ääÉê= ^ìÑïÉåÇìåÖÉåK= _ìÅÜÜ~äíÉêáëÅÜ= ïáêÇ= ÇÉê= dÉïáåå= áå= hçåíçÑçêã= EîÖäK= ^= PKPF= ÉêãáííÉäíK= ^ìë= ÇáÉëÉê= hçåíçÑçêã= â~åå= Ç~åå= ëÅÜäáÉ≈äáÅÜ= ÇáÉ= ÖÉëÉíòäáÅÜ= îçêÖÉëÅÜêáÉÄÉåÉ=pí~ÑÑÉäÑçêã=~ÄÖÉäÉáíÉí=ïÉêÇÉåK= =
=
q=
2. Organisation und Ergebnis der Finanzbuchhaltung
2.2.5
19
Anhang
a~= _áä~åò= ìåÇ= dìs= åìê= èì~åíáí~íáîÉ= fåÑçêã~íáçåÉå= ÉåíÜ~äíÉå= ìåÇ= Ç~ãáí= ÑΩê= ëáÅÜ== ~ääÉáå=çÑí=ïÉåáÖ=~ìëë~ÖÉâê®ÑíáÖ=ëáåÇI=ëçääíÉ=ÇÉê=g~ÜêÉë~ÄëÅÜäìëë=òìë®íòäáÅÜÉ=fåÑçêã~J íáçåÉå= òìê= bêä®ìíÉêìåÖ= ìåÇ= a~êëíÉääìåÖ= ÇÉê= bêíê~ÖëJI= cáå~åòJ= ìåÇ= sÉêã∏ÖÉåëä~ÖÉ= ÉåíÜ~äíÉåK=aáÉëÉ=^åÑçêÇÉêìåÖ=ÉêÑΩääí=ÇÉê=ëçÖK=^åÜ~åÖK=aáÉ=_áä~åò=ìåÇ=ÇáÉ=dìs=îçå= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= ìåÇ= Ü~ÑíìåÖëÄÉëÅÜê®åâíÉå= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ëáåÇ= å~ÅÜ== ¬=OSQ=f=ed_=ìã=ÉáåÉå=^åÜ~åÖ=òì=ÉêïÉáíÉêåK=aáÉëÉê=ÉêÑΩääí=ÑçäÖÉåÇÉ=cìåâíáçåÉåW= bêä®ìíÉêìåÖ=ÇÉê=_áä~åò=ìåÇ=dìsW= bë= ïÉêÇÉå= ÄÉáëéáÉäëïÉáëÉ= ÇáÉ= ~åÖÉï~åÇíÉå= _áä~åòáÉêìåÖëJ= ìåÇ= _ÉïÉêíìåÖëJ ãÉíÜçÇÉå=Éêâä®êí=ëçïáÉ=^ÄïÉáÅÜìåÖÉå=òìã=sçêà~Üê=ÄÉÖêΩåÇÉíK= hçêêÉâíìêÑìåâíáçåW= hçêêÉâíìêÉå=ÇÉê=sÉêã∏ÖÉåëJI=cáå~åòJ=ìåÇ=bêíê~Öëä~ÖÉI=ÇáÉ=~ìÑÖêìåÇ=ÄÉëçåÇÉJ êÉê=rãëí®åÇÉ=ÉêÑçêÇÉêäáÅÜ=ëáåÇI=ïÉêÇÉå=~ìÑÖÉÑΩÜêíK= båíä~ëíìåÖ=îçå=_áä~åò=ìåÇ=dìsW= _ÉëíáããíÉ=fåÑçêã~íáçåÉå=ïÉêÇÉå=~ìë=_áä~åò=çÇÉê=dìs=áå=ÇÉå=^åÜ~åÖ=îÉêä~J ÖÉêí=EòK_K=i~ìÑòÉáíÉå=îçå=cçêÇÉêìåÖÉå=ìåÇ=sÉêÄáåÇäáÅÜâÉáíÉåFK= bêÖ®åòìåÖ=îçå=_áä~åò=ìåÇ=dìsW= wìë®íòäáÅÜÉ= fåÑçêã~íáçåÉåI= ÇáÉ= åáÅÜí= áå= _áä~åò= çÇÉê= dìs= ÉåíÜ~äíÉå= ëáåÇ= EòK_K= ^åò~Üä=ÇÉê=_ÉëÅÜ®ÑíáÖíÉåFI=ïÉêÇÉå=áã=^åÜ~åÖ=~ìÑÖÉåçããÉåK= hçåâêÉí= ÄÉáåÜ~äíÉí= ÇÉê= ^åÜ~åÖ= ìåíÉê= ~åÇÉêÉã= ÑçäÖÉåÇÉ= fåÑçêã~íáçåÉå= E¬¬= OUQ= ÑK= ed_=ìåÇ=¬=NSM=^âídFW= bêä®ìíÉêìåÖÉå=òìê=_áä~åò= ^åÖÉï~åÇíÉ=_áä~åòáÉêìåÖëJ=ìåÇ=_ÉïÉêíìåÖëãÉíÜçÇÉå= ûåÇÉêìåÖ=ÇÉê=ÄáëÜÉêáÖÉå=_áä~åòáÉêìåÖëJ=ìåÇ=_ÉïÉêíìåÖëãÉíÜçÇÉå= sçêà~ÜêÉëò~ÜäÉå= oÉëíä~ìÑòÉáí=ÑΩê=~ääÉ=cçêÇÉêìåÖÉå=[=N=g~Üê= oÉëíä~ìÑòÉáí=ÑΩê=~ääÉ=sÉêÄáåÇäáÅÜâÉáíÉå=Y=N=g~Üê=ìåÇ=[=R=g~ÜêÉ= sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=dÉëÉääëÅÜ~ÑíÉêå= e~ÑíìåÖëîÉêÜ®äíåáëëÉ=EtÉÅÜëÉäI=_ΩêÖëÅÜ~ÑíÉåF= ^ìÑÖäáÉÇÉêìåÖ=òìë~ããÉåÖÉÑ~ëëíÉê=mçëáíáçåÉå= bêä®ìíÉêìåÖÉå=òìê=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖW= sçêà~ÜêÉëò~ÜäÉå= ^ìÑÖäáÉÇÉêìåÖ=òìë~ããÉåÖÉÑ~ëëíÉê=mçëáíáçåÉå= ^ìÑÖäáÉÇÉêìåÖ= rãë~íòÉêä∏ëÉ= å~ÅÜ= q®íáÖâÉáíëÄÉêÉáÅÜ= ëçïáÉ= å~ÅÜ= ÖÉçÖê~J éÜáëÅÜ=ÄÉëíáããíÉå=j®êâíÉå= òìë®íòäáÅÜÉ=fåÑçêã~íáçåÉåW= ëçåëíáÖÉ=Ñáå~åòáÉääÉ=sÉêéÑäáÅÜíìåÖÉå= ÇìêÅÜëÅÜåáííäáÅÜÉ=^êÄÉáíåÉÜãÉêò~Üä= jáíÖäáÉÇÉê=ÇÉê=dÉëÅÜ®ÑíëÑΩÜêìåÖ=Eãáí=^åÖ~ÄÉå=ÄÉê=ÇÉêÉå=_ÉòΩÖÉF= _ÉíÉáäáÖìåÖÉå=~å=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå= dÉïáååîÉêïÉåÇìåÖëîçêëÅÜä~Ö= =
20
A. Technik und Ergebnis der Buchführung
2.2.6
^åä~ÖÉåëéáÉÖÉäW= ¬= OSU= ff= ed_= ÑçêÇÉêí= ÑΩê= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= ÉáåÉ= a~êëíÉääìåÖ= ÇÉê= båíïáÅâJ äìåÖ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåëK=bë=ïÉêÇÉå=ÜáÉêÄÉá=ÇáÉ=ÜáëíçêáëÅÜÉå=^åëÅÜ~ÑÑìåÖëJ âçëíÉåI= wìÖ®åÖÉI= ^ÄÖ®åÖÉI= rãÄìÅÜìåÖÉåI= ^ÄëÅÜêÉáÄìåÖÉå= ìåÇ= wìëÅÜêÉáJ ÄìåÖÉå=ëçïáÉ=ÇÉê=~âíìÉääÉ=_ìÅÜïÉêí=Ç~êÖÉëíÉääíK=
Lagebericht
dÉã®≈=¬=OSQ=f=ed_=ëáåÇ=Öêç≈É=ìåÇ=ãáííÉäÖêç≈É=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=E¬=OST=ed_F= òìê= bêëíÉääìåÖ= ÉáåÉë= i~ÖÉÄÉêáÅÜíë= îÉêéÑäáÅÜíÉíK= häÉáåÉ= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= E¬= OST= ed_F=ëáåÇ=Ç~îçå=ÄÉÑêÉáíK=^ìÑëíÉääìåÖëéÑäáÅÜíáÖ=ëáåÇ=~ìÅÜ=êÉÅÜåìåÖëäÉÖìåÖëéÑäáÅÜíáJ ÖÉ= råíÉêåÉÜãÉå= å~ÅÜ= ÇÉã= mìÄäd= E¬= R= mìÄädF= ìåÇ= ÄÉëíáããíÉ= dãÄe= C= `çK= hdë== E¬=OSQ=f=pK=P=ed_FK= aÉê= i~ÖÉÄÉêáÅÜí= áëí= òìë~ããÉå= ãáí= ÇÉã= g~ÜêÉë~ÄëÅÜäìëë= ÖÉãK= ¬= OSQ= f= ed_= áååÉêJ Ü~äÄ=ÇÉê=ÉêëíÉå=ÇêÉá=jçå~íÉ=å~ÅÜ=ÇÉã=_áä~åòëíáÅÜí~Ö=~ìÑòìëíÉääÉåK=bê=ÉêÑΩääí=ÖÉÖÉåJ ΩÄÉê= ÇÉå= ^ÇêÉëë~íÉå= ÇÉë= g~ÜêÉë~ÄëÅÜäìëëÉë= ÉáåÉ= oÉÅÜÉåëÅÜ~ÑíëJ= ìåÇ= fåÑçêã~íáçåëJ ÑìåâíáçåI= Ç~= Éê= ëçïçÜä= báåÄäáÅâ= áå= ÇáÉ= ÖÉÖÉåï®êíáÖÉ= ~äë= ~ìÅÜ= áå= ÇáÉ= òìâΩåÑíáÖÉ= ïáêíëÅÜ~ÑíäáÅÜÉ=i~ÖÉ=EáåëÄÉëçåÇÉêÉ=oáëáâÉåF=ÇÉë=råíÉêåÉÜãÉåë=ÖÉï®ÜêíK=k~ÅÜ=¬=OUV= ed_=ëçää=ÇÉê=i~ÖÉÄÉêáÅÜí=Éáå=ÇÉå=í~íë®ÅÜäáÅÜÉå=sÉêÜ®äíåáëëÉå=ÉåíëéêÉÅÜÉåÇÉë=_áäÇ= îÉêãáííÉäåK=wìã=jáåÇÉëíáåÜ~äí=ò®ÜäÉå=ÄÉáëéáÉäëïÉáëÉ=ÑçäÖÉåÇÉ=_Éëí~åÇíÉáäÉW= táêíëÅÜ~ÑíëÄÉêáÅÜí=EdÉëÅÜ®ÑíëîÉêä~ìÑ=ìåÇ=i~ÖÉFW= o~ÜãÉåÄÉÇáåÖìåÖÉå=EÖÉë~ãíïáêíëÅÜ~ÑíäáÅÜÉ=ìåÇ=_ê~åÅÜÉåëáíì~íáçåF= råíÉêåÉÜãÉåëëáíì~íáçå= E_ÉëÅÜ~ÑÑìåÖI= mêçÇìâíáçåI= ^Äë~íòI= ^ìÑíê~Öëä~ÖÉI= lêÖ~åáë~íáçåI=sÉêï~äíìåÖI=êÉÅÜíäáÅÜÉ=råíÉêåÉÜãÉåëëíêìâíìêI=ÁF= Ñáå~åòáÉääÉ=iÉáëíìåÖëáåÇáâ~íçêÉå=EbêÖÉÄåáëÉåíïáÅâäìåÖI=bêÖÉÄåáëâçãéçJ åÉåíÉåI=iáèìáÇáí®íI=h~éáí~ä~ìëëí~ííìåÖI=ÁF= åáÅÜíÑáå~åòáÉääÉ= iÉáëíìåÖëáåÇáâ~íçêÉå= ErãïÉäíÄÉä~åÖÉI=båíïáÅâäìåÖ=ÇÉë= hìåÇÉåëí~ããÉëI=eìã~åâ~éáí~äI=ÖÉëÉääëÅÜ~ÑíäáÅÜÉ=oÉéìí~íáçåI=ÁF= mêçÖåçëÉJ= ìåÇ= oáëáâçÄÉêáÅÜí= Eîçê~ìëëáÅÜíäáÅÜÉ= båíïáÅâäìåÖ= ãáí= ïÉëÉåíäáÅÜÉå= `Ü~åÅÉå=ìåÇ=oáëáâÉå=ãáí=^åÖ~ÄÉ=ÇÉê=òìÖêìåÇÉ=äáÉÖÉåÇÉå=^åå~ÜãÉåFW= `Ü~åÅÉåJ=ìåÇ=oáëâçâ~íÉÖçêáÉå=Ek~íìêÉêÉáÖåáëëÉI=êÉÅÜíäáÅÜÉI=ïáêíëÅÜ~ÑíäáJ ÅÜÉ= ìåÇ= éçäáíáëÅÜÉ= o~ÜãÉåÄÉÇáåÖìåÖÉåI= qÉÅÜåçäçÖáÉI= _ÉëÅÜ~ÑÑìåÖëJI= ^Äë~íòJ=ìåÇ=h~éáí~äã~êâíI=^ìÑÄ~ìJ=ìåÇ=^Ää~ìÑçêÖ~åáë~íáçåI=ÁF= oáëáâçã~å~ÖÉãÉåí=EfÇÉåíáÑáâ~íáçåI=_ÉïÉêíìåÖI=píÉìÉêìåÖII=ÁF= k~ÅÜíê~ÖëÄÉêáÅÜí= EÄÉëçåÇÉêÉ= sçêÖ®åÖÉ= å~ÅÜ= pÅÜäìëë= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ïáÉ= òK_K=^ÄëÅÜäìëë=ïáÅÜíáÖÉê=sÉêíê®ÖÉF= cçêëÅÜìåÖëJ= ìåÇ= båíïáÅâäìåÖëÄÉêáÅÜí= EwáÉäÉI= pÅÜïÉêéìåâíÉI= fåîÉëíáíáçåÉåI= jáí~êÄÉáíÉêI=bêÖÉÄåáëëÉI=ÁF= wïÉáÖåáÉÇÉêä~ëëìåÖëÄÉêáÅÜí= ElêíÉ= ìåÇ= q®íáÖâÉáíëÑÉäÇÉê= ÇÉê= káÉÇÉêä~ëëìåÖÉåI= sÉê®åÇÉêìåÖÉå=ÖÉÖÉåΩÄÉê=ÇÉã=sçêà~ÜêF= bêÖ®åòìåÖëÄÉêáÅÜí=EÄÉá=^âíáÉåÖÉëÉääëÅÜ~ÑíÉå=ÖÉãK=¬=PNO=fff=^âídW=_ÉòáÉÜìåÖÉå= òì=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉåI=^ÄÜ®åÖáÖâÉáíëîÉêÜ®äíåáëëÉF= aÉë= tÉáíÉêÉå= ëáåÇ= áã= ëçÖK= wìë~íòÄÉêáÅÜí= ïÉáíÉêÉ= ÑêÉáïáääáÖÉ= ^åÖ~ÄÉå= ã∏ÖäáÅÜK= a~òì= ò®ÜäÉå= òK_K= jÉÜêà~ÜêÉëΩÄÉêëáÅÜíÉå= òì= _áä~åòÇ~íÉåI= bêÖÉÄåáëÇ~íÉåI= hÉååò~ÜJ äÉåI=aáîáÇÉåÇÉ=çÇÉê=^âíáÉåâìêëK= =
3.
Technik der Buchführung
=
3.1 Veränderung der Bilanz durch Geschäftsvorfälle fã= îçêÜÉêÖÉÜÉåÇÉå= h~éáíÉä= ïìêÇÉå= ÇÉê= ^ìÑÄ~ì= ìåÇ= Ç~ë= tÉëÉå= ÇÉê= _áä~åò= ÄÉJ Ü~åÇÉäíK= tÉäÅÜÉ= sÉê®åÇÉêìåÖÉå= ÉêÑ®Üêí= ÇáÉ= _áä~åò= åìå= ~ÄÉêI= ïÉåå= Éáå= dÉëÅÜ®ÑíëJ îçêÑ~ää=Éáåíêáíí\=jáí=ÇáÉëÉê=cê~ÖÉ=ÄÉÑ~ëëí= ëáÅÜ=ÇÉê=ÑçäÖÉåÇÉ=^ÄëÅÜåáííK=^äë= ^ìëÖ~åÖëJ éìåâí= ÑΩê= àÉÇÉë= ÇÉê= ~ìÑÖÉÑΩÜêíÉå= _ÉáëéáÉäÉ= EdÉëÅÜ®ÑíëîçêÑ®ääÉF= áëí= ÑçäÖÉåÇÉ= îÉêÉáåJ Ñ~ÅÜíÉ= bê∏ÑÑåìåÖëÄáä~åò= E_áä~åò= òìã= _ÉÖáåå= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= çÇÉê= ÄÉá= råíÉêJ åÉÜãÉåëÖêΩåÇìåÖF=òì=îÉêïÉåÇÉåK= =
^=
=====bê∏ÑÑåìåÖëÄáä~åò=
j~ëÅÜáåÉå= dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= sçêê®íÉ= _~åâÖìíÜ~ÄÉå= h~ëëÉåÄÉëí~åÇ=
=
RKMMMIMM= NKRMMIMM= UKRMMIMM= OKMMMIMM= NKMMMIMM=
báÖÉåâ~éáí~ä= i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäK= sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii= = =
NUKMMMIMM= =
m= VKMMMIMM= SKMMMIMM= PKMMMIMM= = =
NUKMMMIMM=
= ⌦= bë=ÉêÉáÖåÉå=ëáÅÜ=åìå=ÑçäÖÉåÇÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ=EtÉêíÉ=áå=bìêçFW= NK= h~ìÑ=ÉáåÉë=pÅÜêÉáÄíáëÅÜÉë=ÖÉÖÉå=_~êò~ÜäìåÖ=
SMMIMM=
OK= báåÉ=sÉêÄáåÇäáÅÜâÉáí=ÖÉÖÉåΩÄÉê=ÉáåÉã=iáÉÑÉê~åíÉå=ïáêÇ=áå=ÉáåÉ= = a~êäÉÜÉåëëÅÜìäÇ=ÄÉá=ÇÉê=_~åâ=ìãÖÉï~åÇÉäíK=
NKRMMIMM=
PK= h~ìÑ=ÉáåÉê=eçäòÑê®ëÉ=ÖÉÖÉå=_~åâÇ~êäÉÜÉå=
VKRMMIMM=
QK= _~åâΩÄÉêïÉáëìåÖ=~å=ÉáåÉå=iáÉÑÉêÉê=
RMMIMM=
=
= dÉëÅÜ®ÑíëîçêÑ~ää=NW= jÉÜêìåÖ=EHF=ÄÉá=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
SMMIMM==
=
SMMIMM=
jáåÇÉêìåÖ=EÓF=ÄÉá=h~ëëÉ=
= ^= j~ëÅÜáåÉå=
RKMMMIMM= báÖÉåâ~éáí~ä=
m= VKMMMIMM=
OKNMMIMM i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäK=
SKMMMIMM=
sçêê®íÉ=
UKRMMIMM sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
PKMMMIMM=
_~åâÖìíÜ~ÄÉå=
OKMMMIMM =
=
h~ëëÉåÄÉëí~åÇ=
QMMIMM =
=
NUKMMMIMM =
NUKMMMIMM=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
= =
============_áä~åò=
22
A. Technik und Ergebnis der Buchführung
aáÉ=_áä~åòëìããÉ=îçå=NUKMMMIMM=bìêç=ÄäÉáÄí=ìåîÉê®åÇÉêíK=aìêÅÜ=ÇÉå=dÉëÅÜ®ÑíëîçêJ Ñ~ää=åáããí=Éáå=^âíáîéçëíÉå=òì=ìåÇ=Éáå=~åÇÉêÉê=~ÄK=báåÉå=ëçäÅÜÉå=sçêÖ~åÖ=ÄÉòÉáÅÜJ åÉí=ã~å=~äë=^âíáîí~ìëÅÜK=
= dÉëÅÜ®ÑíëîçêÑ~ää=OW= jÉÜêìåÖ=EHF=ÄÉá=i~åÖÑêáëíáÖÉå=_~åâîÉêÄK=
NKRMMIMM=
=
NKRMMIMM=
jáåÇÉêìåÖ=EÓF=ÄÉá=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
= ^=
===========_áä~åò=
m=
j~ëÅÜáåÉå=
RKMMMIMM= báÖÉåâ~éáí~ä=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
NKRMMIMM= i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäK=
TKRMMIMM=
sçêê®íÉ=
UKRMMIMM= sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
NKRMMIMM=
_~åâÖìíÜ~ÄÉå=
OKMMMIMM= =
=
h~ëëÉåÄÉëí~åÇ=
NKMMMIMM= =
=
=
NUKMMMIMM
=
VKMMMIMM=
NUKMMMIMM=
= aáÉ=_áä~åòëìããÉ=îçå=NUKMMMIMM=bìêç=ÄäÉáÄí=~ìÅÜ=ÜáÉê=ìåîÉê®åÇÉêíK=aìêÅÜ=ÇÉå=dÉJ ëÅÜ®ÑíëîçêÑ~ää= åáããí= Éáå= m~ëëáîéçëíÉå= òì= ìåÇ= Éáå= ~åÇÉêÉê= ~ÄK= j~å= ëéêáÅÜí= îçå= ÉáJ åÉã=m~ëëáîí~ìëÅÜK=
= dÉëÅÜ®ÑíëîçêÑ~ää=PW= jÉÜêìåÖ=EHF=ÄÉá=j~ëÅÜáåÉå=
VKRMMIMM=
=
VKRMMIMM=
jÉÜêìåÖ=EHF=ÄÉá=i~åÖÑêáëíáÖÉå=_~åâîÉêÄK=
= ^=
===========_áä~åò=
j~ëÅÜáåÉå=
NQKRMMIMM
báÖÉåâ~éáí~ä=
m
VKMMMIMM=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
NKRMMIMM
i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäK= NRKRMMIMM
sçêê®íÉ=
UKRMMIMM
sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
_~åâÖìíÜ~ÄÉå=
OKMMMIMM
=
=
h~ëëÉåÄÉëí~åÇ=
NKMMMIMM= =
=
OTKRMMIMM= =
OTKRMMIMM=
=
PKMMMIMM=
= aìêÅÜ= ÇáÉëÉå= dÉëÅÜ®ÑíëîçêÑ~ää= ÉêÜ∏Üí= ëáÅÜ= ÇáÉ= _áä~åòëìããÉ= ~ìÑ= OTKRMMIMM= bìêçK= pçïçÜä=Éáå=^âíáîJ=~äë=~ìÅÜ=Éáå=m~ëëáîéçëíÉå=åÉÜãÉå=òìK=j~å=ÄÉòÉáÅÜåÉí=ÉáåÉå=ëçäJ ÅÜÉå=sçêÖ~åÖ=~äë=^âíáîJ=ìK=m~ëëáîãÉÜêìåÖ=çÇÉê=~ìÅÜ=~äë=_áä~åòîÉêä®åÖÉêìåÖK== = dÉëÅÜ®ÑíëîçêÑ~ää=QW= jáåÇÉêìåÖ=EÓF=ÄÉá=_~åâÖìíÜ~ÄÉå=
RMMIMM=
=
RMMIMM=
= =
jáåÇÉêìåÖ=EÓF=ÄÉá=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
3. Technik der Buchführung
^=
23
m=
============_áä~åò=
j~ëÅÜáåÉå=
RKMMMIMM= báÖÉåâ~éáí~ä=
VKMMMIMM=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
NKRMMIMM= i~åÖÑêáëíáÖÉ=_~åâîÉêÄK=
SKMMMIMM=
sçêê®íÉ=
UKRMMIMM= sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
OKRMMIMM=
_~åâÖìíÜ~ÄÉå=
NKRMMIMM= =
=
h~ëëÉåÄÉëí~åÇ=
NKMMMIMM= =
=
NTKRMMIMM
=
NTKRMMIMM=
=
= aáÉ=w~ÜäìåÖ=~å=ÇÉå=iáÉÑÉê~åíÉå=îÉêêáåÖÉêí=ÇáÉ=_áä~åòëìããÉ=~ìÑ=NTKRMMIMM=bìêçK=báå= ^âíáîJ=ìåÇ=Éáå=m~ëëáîéçëíÉå=åÉÜãÉå=~ÄK=báåÉå=ëçäÅÜÉå=dÉëÅÜ®ÑíëîçêÑ~ää=åÉååí=ã~å= ^âíáîJ=ìåÇ=m~ëëáîãáåÇÉêìåÖ=çÇÉê=~ìÅÜ=_áä~åòîÉêâΩêòìåÖK= =
_Éá=~ääÉå=îáÉê=dÉëÅÜ®ÑíëîçêÑ®ääÉå=ÄäÉáÄí=ëíÉíë=ÇáÉ=_áä~åòÖäÉáÅÜìåÖ=łpìããÉ=ÇÉê=^âíáî~= Z=pìããÉ=ÇÉê=m~ëëáî~ =ÉêÜ~äíÉåK=báåÉå=§ÄÉêÄäáÅâ=ΩÄÉê=ÇáÉ=îáÉê=ÄÉëÅÜêáÉÄÉåÉå=^êíÉå= ÇÉê=_áä~åòÄÉÉáåÑäìëëìåÖ=ÄáÉíÉí=ÇáÉ=å~ÅÜÑçäÖÉåÇÉ=^ÄÄáäÇìåÖK= = = = =
mh=
_p=
âçåëí~åí=
âçåëí~åí=
^h=
=
^âíáîí~ìëÅÜ=
+
–
= =
m~ëëáîí~ìëÅÜ=
âçåëí~åí=
+
–
âçåëí~åí=
= = = = =
_áä~åòîÉêä®åÖÉêìåÖ
+=
+
+=
_áä~åòîÉêâΩêòìåÖ=
–=
–=
–=
= =
^hW=^âíáîâçåíç===mhW=m~ëëáîâçåíç==_pW=_áä~åòëìããÉ
=
^ÄÄáäÇìåÖ=VW=_áä~åòîÉê®åÇÉêåÇÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ= =
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
_Éáã=hçåíç=áå=pí~ÑÑÉäÑçêã=ïáêÇI=~ìëÖÉÜÉåÇ=îçå=ÉáåÉã=^åÑ~åÖëÄÉëí~åÇI=å~ÅÜ=àÉJ ÇÉã=wìJ=çÇÉê=^ÄÖ~åÖ=ÇÉê=~âíìÉääÉ=pí~åÇ=ÇÉë=hçåíçë=ÉêãáííÉäíK= ⌦= _ÉáëéáÉäW= a~ë=_~åââçåíç=ÉáåÉë=råíÉêåÉÜãÉåë=ïÉáëí=òìã=g~ÜêÉëÄÉÖáåå=ÉáåÉå=_Éëí~åÇ=áå=e∏J ÜÉ= îçå= ONKMMMIMM= bìêç= ~ìëK= fã= i~ìÑÉ= ÇÉë= jçå~íë= g~åì~ê= âçããí= Éë= òì= ÑçäÖÉåÇÉå= w~ÜäìåÖÉå=ìåÇ=w~ÜäìåÖëÉáåÖ®åÖÉåW= MRKMNKW= w~ÜäìåÖëÉáåÖ~åÖ=~ìë=ÇÉã=sÉêâ~ìÑ=îçå=cÉêíáÖÉêòÉìÖåáëëÉå= OKPMMIMM= MTKMNKW= §ÄÉêïÉáëìåÖ=ÇÉê=jáÉíÉ=ÑΩê=ÉáåÉ=i~ÖÉêÜ~ääÉ= NKOMMIMM= NTKMNKW== _Éò~ÜäìåÖ=ÇÉê=oÉÅÜåìåÖ=ÉáåÉë=iáÉÑÉê~åíÉå= QRMIMM= PMKMNKW== wáåëÖìíëÅÜêáÑí= NUIMQ= = táêÇ=Ç~ë=hçåíç=_~åâ=åìå=áå=pí~ÑÑÉäÑçêã=ÖÉÑΩÜêíI=ëç=òÉáÖí=ëáÅÜ=ÑçäÖÉåÇÉë=_áäÇW= =
a~íìã=
_ÉëÅÜêÉáÄìåÖ=
MNKMNK= MRKMNK=
^åÑ~åÖëÄÉëí~åÇ= w~ÜäìåÖëÉáåÖ~åÖ=~ìë=ÇÉã=sÉêâ~ìÑ=îçå=cb=
= MTKMNK=
= §ÄÉêïÉáëìåÖ=ÇÉê=jáÉíÉ=ÑΩê=ÉáåÉ=i~ÖÉêÜ~ääÉ=
= NTKMNK=
= PMKMNK=
=
tÉêí=áå=bìêç=
=
ONKMMMIMM= H= OKPMMIMM=
=
OPKPMMIMM= Ó= NKOMMIMM=
= _Éò~ÜäìåÖ=ÇÉê=oÉÅÜåìåÖ=ÉáåÉë=iáÉÑÉê~åíÉå=
=
OOKNMMIMM= Ó= QRMIMM=
= wáåëÖìíëÅÜêáÑí=
=
H=
=
ONKSRMIMM= NUIMQ
ONKSSUIMQ
få=ÇáÉëÉê=^êí=ìåÇ=tÉáëÉ=ïáêÇ=Ç~ë=_~åââçåíç=Äáë=òìã=g~ÜêÉëÉåÇÉ=ÖÉÑΩÜêí=ìåÇ=Ç~åå= ÇÉê=tÉêí=òìã=PNKNOK=EpÅÜäìëëÄÉëí~åÇF=áå=ÇáÉ=pÅÜäìëëÄáä~åò=ΩÄÉêåçããÉåK= =
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= ==
a~íìã= _ÉëÅÜêÉáÄìåÖ=
tÉêí=áå=bìêç=
báåò~ÜäìåÖ=
MNKMNK=
^åÑ~åÖëÄÉëí~åÇ=
MRKMNK=
w~ÜäìåÖëÉáåÖ~åÖ= ~ìë= ÇÉã= sÉêâ~ìÑ= îçå= cb=
MTKMNK=
^ìëò~ÜäìåÖ=
ONKMMMIMM=
=
OKPMMIMM=
=
§ÄÉêïÉáëìåÖ= ÇÉê= jáÉíÉ= ÑΩê= ÉáåÉ= i~ÖÉêJ Ü~ääÉ=
=
NKOMMIMM=
NTKMNK=
_Éò~ÜäìåÖ= ÇÉê= oÉÅÜåìåÖ= ÉáåÉë= iáÉÑÉJ ê~åíÉå=
=
QRMIMM=
PMKMNK=
wáåëÖìíëÅÜêáÑí=
NUIMQ=
=
=
wìã= _áä~åòëíáÅÜí~Ö= ïáêÇ= ÇÉê= pÅÜäìëëÄÉëí~åÇ= ÇÉë= hçåíçë= ~äë= aáÑÑÉêÉåò= ~ìë= báåò~ÜJ äìåÖÉå=EáåâäK=^åÑ~åÖëÄÉëí~åÇF=ìåÇ=^ìëò~ÜäìåÖÉå=ÉêãáííÉäí=ìåÇ=áå=ÇáÉ=pÅÜäìëëÄáä~åò= ΩÄÉêåçããÉåK= =
3.2.1.3
T-Konto
^ìÅÜ=ÄÉá=ÇÉê=äÉíòíÉå=a~êëíÉääìåÖë~êíI=ÇÉã=qJ=hçåíçI=ÉêÑçäÖí=ÉáåÉ=qêÉååìåÖ=îçå=wìJ= ìåÇ= ^ÄÖ®åÖÉåK= k~ÅÜ= ÄìÅÜÜ~äíÉêáëÅÜÉê= hçåîÉåíáçå= ïÉêÇÉå= ^åÑ~åÖëÄÉëí~åÇ= ìåÇ= wìÖ®åÖÉ=~ìÑ=ÇÉê=äáåâÉå=pÉáíÉI=^ÄÖ®åÖÉ=~ìÑ=ÇÉê=êÉÅÜíÉå=pÉáíÉ=ÇÉë=hçåíçë=ÉêÑ~ëëíK=aáÉ= äáåâÉ=pÉáíÉ=ÇÉë=hçåíçë=ïáêÇ=~äë=pçääëÉáíÉI=ÇáÉ=êÉÅÜíÉ=~äë=e~ÄÉåëÉáíÉ=ÄÉòÉáÅÜåÉíK= ⌦= cΩê=ÇáÉ=_ÉáëéáÉäò~ÜäÉå=~ìë=PKOKNKN=ÉêÖáÄí=ëáÅÜ=Ç~ãáíW== = pçää= MNKMNK= ^åÑ~åÖëÄÉëí~åÇ=
MRKMNK= sÉêâ~ìÑ=îçå=cb=
PMKMNK= wáåëÖìíëÅÜêáÑí= = =
e~ÄÉå=
===_~åââçåíç= ONKMMMIMM= MTKMNK= jáÉíÉ=
OKPMMIMM= NTKMNK= oÉÅÜåìåÖ=iáÉÑÉê~åí=
NUIMQ
= =
= =
NKOMMIMM=
QRMIMM=
= =
26
A. Technik und Ergebnis der Buchführung
aÉê=båÇÄÉëí~åÇ=ÇÉë=hçåíçë=ïáêÇ=~ã=g~ÜêÉëÉåÇÉ=ÇìêÅÜ=ÉáåÉå=ëçÖK=p~äÇç=ÉêãáííÉäíK= aáÉë=ÖÉëÅÜáÉÜí=áå=ÖäÉáÅÜÉê=tÉáëÉ=ïáÉ=ÇáÉ=_ÉëíáããìåÖ=ÇÉë=báÖÉåâ~éáí~äë=áå=ÇÉê=_áJ ä~åòK= a~òì= ïáêÇ= òìå®ÅÜëí= ÇáÉ= hçåíçëìããÉ= ÇìêÅÜ= ^ìÑëìããáÉêÉå= ÇÉê= ÉáåòÉäåÉå= tÉêíÉ=ÇÉê=pÉáíÉ=ãáí=ÇÉã=Ü∏ÜÉêÉå=tÉêí=ÖÉÄáäÇÉíK=^åëÅÜäáÉ≈ÉåÇ=ÉêÖáÄí=ëáÅÜ=ÇÉê=p~äÇç= ~ìë= ÇÉê= aáÑÑÉêÉåò= ÇáÉëÉê= hçåíçëìããÉ= ìåÇ= ÇÉå= tÉêíÉå= ÇÉê= ïÉêíã®≈áÖ= ÖÉêáåÖÉêÉå= hçåíçëÉáíÉK=wìê=eÉêëíÉääìåÖ=ÇÉë=hçåíçÖäÉáÅÜÖÉïáÅÜíë=ïáêÇ=ÇÉê=p~äÇç=Ç~åå=~ìÑ=ÇÉê= ïÉêíã®≈áÖ=ÖÉêáåÖÉêÉå=pÉáíÉ=ÉáåÖÉíê~ÖÉåK= bë=ÖáäíW== =
=
^åÑ~åÖëÄÉëí~åÇ=H=wìÖ®åÖÉ=Z=pÅÜäìëëÄÉëí~åÇ=H=^ÄÖ®åÖÉ= =
aÉê= pÅÜäìëëÄÉëí~åÇ= ÇÉë= hçåíçë= ïáêÇ= Ç~åå= å~ÅÜ= ÇÉå= ÄÉêÉáíë= ÄÉÜ~åÇÉäíÉå= sçêJ ëÅÜêáÑíÉå=ìåÇ=sÉêÑ~ÜêÉåëïÉáëÉå=éÉê=fåîÉåíìê=ΩÄÉêéêΩÑíK= = ⌦= aÉê= sçêÖ~åÖ= ÇÉë= hçåíÉå~ÄëÅÜäìëëÉë= ïáêÇ= åìå= ÉñÉãéä~êáëÅÜ= ~å= ÇÉã= îçêÜÉêÖÉÜÉå= ~ìÑÖÉÑΩÜêíÉå=_~åââçåíç=ÇìêÅÜÖÉÑΩÜêíW= = pçää=
=====_~åââçåíç=
MNKMNK= ^åÑ~åÖëÄÉëí~åÇ=
MRKMNK= sÉêâ~ìÑ=îçå=cb=
PMKMNK= wáåëÖìíëÅÜêáÑí=
=
=
e~ÄÉå=
ONKMMMIMM= MTKMNK= jáÉíÉ=
OKPMMIMM= NTKMNK= oÉÅÜåìåÖ=iáÉÑÉê~åí=
NUIMQ= =
OPKPNUIMQ= =
NKOMMIMM=
QRMIMM=
p~äÇç=
ONKSSUIMQ=
=
OPKPNUIMQ=
= få= ÇáÉëÉã= _ÉáëéáÉä= äáÉÖí= ÇáÉ= hçåíçëìããÉ= ÄÉá= OPKPNUIMQ= bìêçK= aÉê= p~äÇç= ÉêëÅÜÉáåí= ~ìÑ=ÇÉê=e~ÄÉåëÉáíÉ=EïÉêíã®≈áÖ=âäÉáåÉêÉ=hçåíÉåëÉáíÉF=ìåÇ=ÉêÖáÄí=ëáÅÜ=ïáÉ=ÑçäÖíW= p~äÇç=Z=OPKPNUIMQ=Ó=NKOMMIMM=Ó=QRMIMM=Z=ONKSSUIMQ=bìêç= pçääíÉ=Éë= ëáÅÜ= ~ÄÉê= ÄÉá=ÇÉê=pçääëÉáíÉ= ìã= ÇáÉ= ïÉêíã®≈áÖ= ÖÉêáåÖÉêÉ= hçåíÉåëÉáíÉ= Ü~åJ ÇÉäåI= ëç= ïΩêÇÉ= ÇÉê= p~äÇç= Ççêí= ÉêëÅÜÉáåÉåK= aáÉë= ï®êÉ= òK_K= ÄÉá= ÉáåÉê= §ÄÉêòáÉÜìåÖ= ÇÉë=_~åââçåíçë=ÇÉê=c~ääK= = k~ÅÜ=¬=OPV=fff=ed_=ëáåÇ=~ìë=dêΩåÇÉå=ÇÉë=dä®ìÄáÖÉêëÅÜΩíòÉë=å~ÅÜíê®ÖäáÅÜÉ=ûåÇÉJ êìåÖÉå= áå= _ìÅÜÜ~äíìåÖëÇ~íÉå= îÉêÄçíÉåK= a~òì= ò®Üäí= òK_K= báåíê~ÖìåÖÉå= ìåäÉëÉêäáÅÜ= òì= ã~ÅÜÉå= çÇÉê=ÇìêÅÜ= ~åÇÉêÉ= òì= ÉêëÉíòÉåK= táÉ= hçêêÉâíìêÉå= áå= ÇÉå= _ΩÅÜÉêå= âçêJ êÉâí= îçêòìåÉÜãÉå= ëáåÇI= ïáêÇ= áå= ëé®íÉêÉå= h~éáíÉäå= EòK_K= ^= PKOKQF= ÄÉÜ~åÇÉäíK= báåÉ= j~≈å~ÜãÉ=òìã=pÅÜìíò=îçê=å~ÅÜíê®ÖäáÅÜÉå=báåíê~ÖìåÖÉå=ëáåÇ=ÇáÉ=ëçÖK=_ìÅÜÜ~äíÉêJ å~ëÉåI=ÇáÉ=áå=iÉÉêê®ìãÉå=îçå=hçåíÉåI=_áä~åòÉå=ìåÇ=dìsJoÉÅÜåìåÖÉå=òì=éä~íòáÉJ êÉå=ëáåÇK= =
= =
3. Technik der Buchführung
p=
27
===========hçåíç=Á=
e=
^_=
PKMMMIMM= ^ÄÖ~åÖ=N=
SKMMMIMM=
wìÖ~åÖ=N=
OKRMMIMM= p~äÇç=
SKMMMIMM=
wìÖ~åÖ=O=
NKRMMIMM= =
=
wìÖ~åÖ=P=
QKMMMIMM= =
=
wìÖ~åÖ=Q=
NKMMMIMM= =
=
=
NOKMMMIMM= =
NOKMMMIMM= =
=
p= ^_=
wìÖ~åÖ=N=
hçåíç=Á= NTKMMMIMM= ^ÄÖ~åÖ=N=
e= NKMMMIMM=
OKRMMIMM= ^ÄÖ~åÖ=O=
OKMMMIMM=
=
= ^ÄÖ~åÖ=P=
PKMMMIMM=
=
^ÄÖ~åÖ=Q=
QKMMMIMM=
=
p~äÇç=
VKRMMIMM=
=
NVKRMMIMM
=
NVKRMMIMM=
= =
fã= ïÉáíÉêÉå= sÉêä~ìÑ= ÇáÉëÉë= _ìÅÜÉë= ïáêÇ= ~ÄÉê= ~ìÑ= ÇáÉ= a~êëíÉääìåÖ= ÇáÉëÉê= _ìÅÜÜ~äJ íÉêå~ëÉå= îÉêòáÅÜíÉíK= ^ìë= ÇáÇ~âíáëÅÜÉå= dêΩåÇÉå= ïáêÇ= àÉÇÉê= _ìÅÜìåÖëîçêÖ~åÖ= ~ìÅÜ= áå= qJhçåíçJcçêã= ~åÖÉÖÉÄÉåI= çÄïçÜä= áå= ÇÉê= mê~ñáë= _ìÅÜÜ~äíìåÖëëçÑíï~êÉ= Ç~ë= qJ hçåíç=å~ÜÉòì=Ö®åòäáÅÜ=îÉêÇê®åÖí=Ü~íK== =
3.2.2
Wesen von Bestandskonten
táÉ= ÄÉêÉáíë= Éêï®ÜåíI= ïáêÇ= ÇáÉ= _áä~åò= òìã= _ÉÖáåå= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= áå= ÉáåòÉäåÉ= _Éëí~åÇëâçåíÉå= ~ìÑÖÉëé~äíÉåK= aáÉ= hçåíÉåI= ÇáÉ= ~ìë= ÇÉå= mçëíÉå= ÇÉê= ^âíáîëÉáíÉ= ÉåíJ ëíÉÜÉåI=ÄÉòÉáÅÜåÉí=ã~å=~äë=~âíáîÉ=_Éëí~åÇëâçåíÉå=çÇÉê=^âíáîâçåíÉåI=ÇáÉ=hçåíÉå= ÇÉê= m~ëëáîëÉáíÉ= ~äë= é~ëëáîÉ= _Éëí~åÇëâçåíÉå= çÇÉê= m~ëëáîâçåíÉåK= j~å= ÄÉòÉáÅÜåÉí= ÇáÉëÉ=hçåíÉå=~äë=_Éëí~åÇëâçåíÉåI=Ç~=ëáÉ=_Éëí®åÇÉ=~ìë=ÇÉê=_áä~åò=ΩÄÉêåÉÜãÉåK= _Éá=ÇÉå=^âíáîâçåíÉå=ïáêÇ=ÇÉê=tÉêí=ÇÉë=^åÑ~åÖëÄÉëí~åÇÉë=áåë=pçää=ΩÄÉêåçããÉåI= Ç~=Éê=áå=ÇÉê=_áä~åò=ÉÄÉåÑ~ääë=äáåâë=ëíÉÜíK=wìÖ®åÖÉ=ïÉêÇÉå=áã=pçää=ìåÇ=^ÄÖ®åÖÉ=áã= e~ÄÉå= ÉêÑ~ëëíK= få= ÇÉê= oÉÖÉä= áëí= ÄÉá= ~âíáîÉå= _Éëí~åÇëâçåíÉå= ÇáÉ= pìããÉ= ~ìë= ^åJ Ñ~åÖëÄÉëí~åÇ= ìåÇ= wìÖ®åÖÉå= Öê∏≈Éê= ~äë= ÇáÉ= pìããÉ= ÇÉê= ^ÄÖ®åÖÉK= a~ÜÉê= í~ìÅÜí= pÅÜäìëëÄÉëí~åÇ= ÄòïK= ÇÉê= p~äÇç= òìã= ^ìëÖäÉáÅÜ= ÇÉë= hçåíçë= áå= ÇÉê= oÉÖÉä=áã= e~ÄÉå= ~ìÑK=báå=ëçäÅÜÉê=p~äÇçI=ÇÉê=ÇáÉ=pçääëÉáíÉ=~ìëÖäÉáÅÜíI=ÜÉá≈í=pçääë~äÇçK= aÉê= ^åÑ~åÖëÄÉëí~åÇ= ÇÉê=m~ëëáîâçåíÉå= ÜáåÖÉÖÉå= ÉêëÅÜÉáåí= áã= e~ÄÉå= ÇÉë= hçåíçëI= Ç~=Éê=~ìë=ÇÉê=êÉÅÜíÉå=pÉáíÉ=ÇÉê=_áä~åò=ëí~ããíK=aáÉëÉ=hçåíÉå~êí=åáããí=áã=e~ÄÉå=òì= ìåÇ=áã=pçää=~ÄK=aÉê=p~äÇç=ÇÉê=é~ëëáîÉå=_Éëí~åÇëâçåíÉå=áëí=~ìÑ=ÇÉê=pçääëÉáíÉ=òì=ÑáåJ ÇÉåK=bë=Ü~åÇÉäí=ëáÅÜ=ÜáÉê=ìã=ÉáåÉå=ëçÖK=e~ÄÉåë~äÇçI=Ç~=ÇáÉëÉê=ÇáÉ=ÄÉá=m~ëëáîâçåJ íÉå=áå=ÇÉê=oÉÖÉä=Öê∏≈ÉêÉ=e~ÄÉåëÉáíÉ=~ìëÖäÉáÅÜíK=
28
A. Technik und Ergebnis der Buchführung
= pçää=
========^âíáîâçåíç=
^åÑ~åÖëÄÉëí~åÇ=E^_F=
e~ÄÉå=
^ÄÖ~åÖ=N=
=
wìÖ~åÖ=N=
=
^ÄÖ~åÖ=O=
=
wìÖ~åÖ=O=
=
^ÄÖ~åÖ=P=
=
wìÖ~åÖ=P=
=
Á=
=
Á=
=
båÇÄÉëí~åÇ=Epçääë~äÇçF=
= hçåíçëìããÉ=
hçåíçëìããÉ=
=
= pçää=
=======m~ëëáîâçåíç=
^ÄÖ~åÖ=N=
=
^åÑ~åÖëÄÉëí~åÇ=E^_F=
=
^ÄÖ~åÖ=O=
=
wìÖ~åÖ=N=
=
^ÄÖ~åÖ=P=
=
wìÖ~åÖ=O=
=
Á=
=
wìÖ~åÖ=P=
=
båÇÄÉëí~åÇ=Ee~ÄÉåë~äÇçF=
Á=
hçåíçëìããÉ=
hçåíçëìããÉ=
e~ÄÉå=
= ^ÄÄáäÇìåÖ=NMW=^âíáîJ=ìåÇ=m~ëëáîâçåíÉå= =
3.2.3
Konteneröffnung
=
aáÉ= _áä~åò= òìê= bê∏ÑÑåìåÖ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ÜÉá≈í= bê∏ÑÑåìåÖëÄáä~åòK= páÉ= ãìëë= ãáí=ÇÉê=pÅÜäìëëÄáä~åò=ÇÉë=sçêà~ÜêÉë=áÇÉåíáëÅÜ=ëÉáå=EdêìåÇë~íò=ÇÉê=_áä~åòáÇÉåíáí®íI= îÖäK=_=PKOKOFK=^ìë=áÜê=ïÉêÇÉå=ÇáÉ=^åÑ~åÖëÄÉëí®åÇÉ=ÇÉê=ÉáåòÉäåÉå=hçåíÉå=ÉåíåçãJ ãÉåK= =
⌦= _ÉáëéáÉäW= fã=cçäÖÉåÇÉå=áëí=ÇáÉ=bê∏ÑÑåìåÖ=ÇÉê=_Éëí~åÇëâçåíÉå=ÉñÉãéä~êáëÅÜ=Ç~êÖÉëíÉääí=E^_=Z= ^åÑ~åÖëÄÉëí~åÇFK= =
^=
=
_áä~åò=òìã=MNKMNKOMKK=
m
j~ëÅÜáåÉå=
TKMMMIMM
báÖÉåâ~éáí~ä=
NUKRMMIMM
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
OKRMMIMM
i~åÖÑêáëíáÖÉ=_~åâîÉêÄK=
QKMMMIMM
sçêê®íÉ=
UKRMMIMM
sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
PKRMMIMM
cçêÇÉêìåÖÉå=
NKMMMIMM
=
=
_~åâÖìíÜ~ÄÉå=
RKMMMIMM
=
=
h~ëëÉåÄÉëí~åÇ=
OKMMMIMM
=
=
=
OSKMMMIMM
=
OSKMMMIMM=
3. Technik der Buchführung
29
=
p=
======j~ëÅÜáåÉå=
^_=
TKMMMIMM=
= p=
e= =
=
= =
=
=
= =
=====dÉëÅÜ®Ñíë~ìëëíK=
^_=
OKRMMIMM=
= p=
e=
UKRMMIMM=
p=
=
=
= =
=
=
= =
=====sçêê®íÉ=
^_=
p=
e=
=
p=
=
======báÖÉåâ~éáí~ä= ^_=
e= NUKRMMIMM=
= ======i~åÖÑêK=_~åâîÉêÄK= ^_=
========sÉêÄK=~ìë=ii= =
^_=
e=
QKMMMIMM=
e= PKRMMIMM=
= p=
cçêÇÉêìåÖÉå=
^_=
NKMMMIMM=
e=
=
=
=
p=
_~åâÖìíÜ~ÄÉå=
=
= e=
RKMMMIMM= =
=
=
= =
=
p=
h~ëëÉåÄÉëí~åÇ=
^_=
^_=
OKMMMIMM= =
e= =
= =
3.2.4
Verbuchung von Geschäftsvorfällen
aìêÅÜ= àÉÇÉå= dÉëÅÜ®ÑíëîçêÑ~ää= E^âíáîí~ìëÅÜI= m~ëëáîí~ìëÅÜI= _áä~åòîÉêä®åÖÉêìåÖI= _áJ ä~åòîÉêâΩêòìåÖF= ïÉêÇÉå= ãáåÇÉëíÉåë= òïÉá= mçëíÉå= ÇÉê= _áä~åò= ~åÖÉëéêçÅÜÉå= ÄòïK= îÉê®åÇÉêíK=a~=ÑΩê=àÉÇÉå=_áä~åòéçëíÉå=Éáå=ÉáÖÉåÉë=_Éëí~åÇëâçåíç=ÖÉÑΩÜêí=ïáêÇI=ïÉêJ ÇÉå=~äëç=ÇìêÅÜ=àÉÇÉå=dÉëÅÜ®ÑíëîçêÑ~ää=~ìÅÜ=EãáåÇÉëíÉåëF=òïÉá=hçåíÉå=~åÖÉëéêçJ ÅÜÉåK=aáÉëÉ=q~íë~ÅÜÉ=áëí=áå=ÇÉê=ëçÖK=açééáâI=ÇÉã=póëíÉã=ÇÉê=açééÉäíÉå=_ìÅÜJ ÑΩÜêìåÖ= Eå~ÅÜ= dìëí~î= cêÉáí~ÖFI= îÉê~åâÉêíK= páÉ= ÄÉë~ÖíI= Ç~ëë= àÉÇÉê= dÉëÅÜ®ÑíëîçêÑ~ää= ~ìÑ=ãáåÇÉëíÉåë=òïÉá=hçåíÉå=îÉêÄìÅÜí=ïÉêÇÉå=ãìëëK= _Éá= ÇÉê= _É~êÄÉáíìåÖ= îçå= dÉëÅÜ®ÑíëîçêÑ®ääÉå= áå= ÇÉê= _ìÅÜÑΩÜêìåÖ= áëí= ~ääÖÉãÉáå= ÑçäJ ÖÉåÇÉ=sçêÖÉÜÉåëïÉáëÉ=òì=ÉãéÑÉÜäÉåW= NK dêΩåÇäáÅÜÉ= páÅÜíìåÖ= ÇÉê= îçêÜ~åÇÉåÉå= _ÉäÉÖÉ= ìåÇ= mêΩÑìåÖ= ~ìÑ= ë~ÅÜäáÅÜÉ= ìåÇ= êÉÅÜåÉêáëÅÜÉ= oáÅÜíáÖâÉáí= ÇÉê= fåÜ~äíÉW= a~ÄÉá= ëáåÇ= cêÉãÇÄÉäÉÖÉ= Eîçå= ÑêÉãÇÉå= cáêãÉå= çÇÉê= _ÉÜ∏êÇÉå= ÉáåÖÉÖ~åÖÉåÉ= pÅÜêáÑíëíΩÅâÉW= òK_K= báåÖ~åÖëêÉÅÜåìåÖÉåI= hçåíç~ìëòΩÖÉ=ÇÉê=_~åâI=nìáííìåÖÉå=ÑΩê=_~êò~ÜäìåÖÉåI=ìëïKF=ìåÇ=báÖÉåÄÉäÉÖÉ= EòK_K= hçéáÉå= îçå= ^ìëÖ~åÖëêÉÅÜåìåÖÉåI= j~íÉêá~äÉåíå~ÜãÉëÅÜÉáåÉI= içÜåäáëíÉåI= ìëïKF=òì=ìåíÉêëÅÜÉáÇÉåK= =
30
A. Technik und Ergebnis der Buchführung
OK dÉÇ~åâäáÅÜÉ=_É~åíïçêíìåÖ=ÑçäÖÉåÇÉê=cê~ÖÉå=òìã=dÉëÅÜ®ÑíëîçêÑ~ääW= ~F tÉäÅÜÉ=hçåíÉå=ëáåÇ=ÄÉíêçÑÑÉå\= ÄF rã=ïÉäÅÜÉ=^êí=îçå=hçåíç=Ü~åÇÉäí=Éë=ëáÅÜ\= ÅF táÉ=îÉê®åÇÉêå=ëáÅÜ=ÇáÉ=hçåíÉå\= ÇF ^ìÑ=ïÉäÅÜÉã=hçåíç=ïáêÇ=áã=pçää=ìåÇ=~ìÑ=ïÉäÅÜÉã=áã=e~ÄÉå=ÖÉÄìÅÜí\= PK bêëíÉääìåÖ=ÇÉê=ëçÖK=_ìÅÜìåÖë~åïÉáëìåÖW= aáÉ= ~ìÅÜ= ~äë= _ìÅÜìåÖëë~íò= ÄÉòÉáÅÜåÉíÉ= _ìÅÜìåÖë~åïÉáëìåÖ= ëéêáÅÜí= áå= áÜêÉê= ÉáåÑ~ÅÜÉå=cçêã= ÖÉå~ì=òïÉá=hçåíÉå=~åK=báåÉë=ïáêÇ=~ìÑ=ÇÉê=pçääJI=Ç~ë=~åÇÉêÉ= ~ìÑ= ÇÉê= e~ÄÉåëÉáíÉ= îÉê®åÇÉêíK= aáÉ= pçääÄìÅÜìåÖ= ïáêÇ= ÖêìåÇë®íòäáÅÜ= òìÉêëí= ÖÉJ å~ååíK= =
hçåíç=áã=pçää==
_Éíê~Ö=
hçåíç=áã=e~ÄÉå==
~å=
_Éíê~Ö=
=
pçÄ~äÇ= ãÉÜê= ~äë= òïÉá= hçåíÉå= ÄÉíêçÑÑÉå= ëáåÇI= ëéêáÅÜí= ã~å= îçå= ÉáåÉã= òìë~ãJ ãÉåÖÉëÉíòíÉå=_ìÅÜìåÖëë~íòK=aáÉëÉê=áëí=ïáÉ=ÑçäÖí=~ìÑÖÉÄ~ìíW= ==
NK=hçåíç=áã=pçää=
_Éíê~Ö=
=
=
=
OK=hçåíç=áã=pçää=
_Éíê~Ö=
=
=
=
PK=hçåíç=áã=pçää=
_Éíê~Ö=
=
=
=
Á=
Á=
~å=
NK=hçåíç=áã=e~ÄÉå==
_Éíê~Ö=
=
=
=
OK=hçåíç=áã=e~ÄÉå=
_Éíê~Ö=
=
=
=
PK=hçåíç=áã=e~ÄÉå=
_Éíê~Ö=
=
=
=
Á=
Á=
cΩê=ÄÉáÇÉ=s~êá~åíÉå=ÖáäíW== =
pìããÉ=ÇÉê=pçääÄìÅÜìåÖÉå=Z=pìããÉ=ÇÉê=e~ÄÉåÄìÅÜìåÖÉå= =
QK §ÄÉêíê~ÖìåÖ=ÇÉê=_ìÅÜìåÖë~åïÉáëìåÖ=áå=ÇáÉ=qJhçåíÉåK= a~ÄÉá=áëí=ëçïçÜä=ÇÉê=_Éíê~Ö=~äë=~ìÅÜ=Ç~ë=ÉåíëéêÉÅÜÉåÇÉ=dÉÖÉåâçåíç=EZ=hçåJ íÉå~åêìÑF=áå=ÇÉå=ÄÉíêçÑÑÉåÉå=qJhçåíÉå=~åòìÖÉÄÉåK=pçääíÉå=ÇáÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ= EçÇÉê=_ìÅÜìåÖÉåF=ãáí=ä~ìÑÉåÇÉå=kìããÉêå=îÉêëÉÜÉå=ëÉáåI=ëáåÇ=ÇáÉëÉ=ÉÄÉåÑ~ääë= Éáåòìíê~ÖÉåK=aáÉëÉë=sçêÖÉÜÉå=ÉêäÉáÅÜíÉêí=ÉáåÉ=ëé®íÉêÉ=mêΩÑìåÖ=ÇÉê=_ìÅÜìåÖ=~ìÑ= sçääëí®åÇáÖâÉáí=ìåÇ=oáÅÜíáÖâÉáíK= aáÉ=sÉêÄìÅÜìåÖ=îçå=dÉëÅÜ®ÑíëîçêÑ®ääÉå=ÉêÑçäÖí=ÖêìåÇë®íòäáÅÜ=áããÉê=òì=ÇÉã= wÉáíéìåâíI=~å=ÇÉã=ëáÅÜ=Éáå=_áä~åòéçëíÉå=îÉê®åÇÉêíK= = ⌦= råíÉê=wìÜáäÑÉå~ÜãÉ=ÇÉê=^åÑ~åÖëÄÉëí®åÇÉ=~ìë=PKOKP=ëçääÉå=Ç~òì=åìå=ÉáåáÖÉ=_ÉáëéáÉJ äÉ=ÄÉíê~ÅÜíÉí=ïÉêÇÉåW= =
báåÑ~ÅÜÉê=_ìÅÜìåÖëë~íòW= bë=ïÉêÇÉå=OMMIMM=bìêç=áå=Ä~ê=~ìÑ=Ç~ë=_~åââçåíç=ÉáåÄÉò~ÜäíK= =
=
3. Technik der Buchführung
31
_~åâÖìíÜ~ÄÉå= ^âíáîâçåíç= wìå~ÜãÉ=ìã=OMMIMM= pçää=
_ÉíêçÑÑÉåÉ=hçåíÉå= hçåíç~êí= sÉê®åÇÉêìåÖ= _ìÅÜìåÖ=áã=
h~ëëÉ= ^âíáîâçåíç= ^Äå~ÜãÉ=ìã=OMMIMM= e~ÄÉå=
=
_ìÅÜìåÖëë~íòW= =
_~åâÖìíÜ~ÄÉå== =
OMMIMM=
~å=
h~ëëÉ=
OMMIMM=
hçåíÉåÉáåíê~ÖìåÖW= =
p= ^_=
h~ëëÉ=
=_~åâÖìíÜ~ÄÉå=
e= =
p=
RKMMMIMM=
=
= =
^_=
OMMIMM=
=
= =
=
h~ëëÉ= OKMMMIMM= _~åâ=
=
e= OMMIMM=
=
=
= wìë~ããÉåÖÉëÉíòíÉê=_ìÅÜìåÖëë~íò=E_ëéK=NFW= báå=fåÇìëíêáÉÄÉíêáÉÄ=ÄÉòáÉÜí=sçêê®íÉ=áã=tÉêí=îçå=VMMIMM=bìêçK=aÉê=h~ìÑ=ÉêÑçäÖí=òì= SM=B=~ìÑ=wáÉäK=aÉê=oÉëí=ïáêÇ=Ä~ê=ÄÉò~ÜäíK= =
sçêê®íÉ= ^âíáîâçåíç= wìå~ÜãÉ=ìã= VMMIMM= pçää=
_ÉíêçÑÑÉåÉ=hçåíÉå= hçåíç~êí=
sÉê®åÇÉêìåÖ=
_ìÅÜìåÖ=áã==
sÉêÄáåÇäK=~ìë=ii= m~ëëáîâçåíç= wìå~ÜãÉ=ìã== RQMIMM= e~ÄÉå=
h~ëëÉ= ^âíáîâçåíç= ^Äå~ÜãÉ=ìã= PSMIMM= e~ÄÉå=
=
_ìÅÜìåÖëë~íòW= =
sçêê®íÉ=
VMMIMM=
=
=
~å=
sÉêÄáåÇäK=~ìë=ii=
RQMIMM=
=
h~ëëÉ=
PSMIMM=
=
j~å=ÉêâÉååí=ÜáÉê=ÇÉìíäáÅÜI=Ç~ëë=ÇáÉ=ÑçäÖÉåÇÉ=mÑäáÅÜíÄÉÇáåÖìåÖ=pìããÉ=ÇÉê=pçääÄìJ ÅÜìåÖÉå=Z=pìããÉ=ÇÉê=e~ÄÉåÄìÅÜìåÖÉå=Z=VMMIMM=bìêç=ÉêÑΩääí=áëíK= = hçåíÉåÉáåíê~ÖìåÖW= =
p= ^_=
sÉêÄKI= h~ëëÉ=
=====sçêê®íÉ= UKRMMIMM
VMMIMM
=
=
e=
p=
=
=
=
=
=
=
=
p=
= = ^_=
===sÉêÄK=~ìë=ii= ^_=
=
sçêê®íÉ
=
=
==========h~ëëÉ= OKMMMIMM= sçêê®íÉ=
e= PKRMMIMM=
RQMIMM
=
e= PSMIMM=
32
A. Technik und Ergebnis der Buchführung
wìë~ããÉåÖÉëÉíòíÉê=_ìÅÜìåÖëë~íò=E_ëéK=OFW= báåÉ=ÖÉÄê~ìÅÜíÉ=j~ëÅÜáåÉ=ENKMMMIMM=bìêçF=ìåÇ=Éáå=~äíÉê=pÅÜêÉáÄíáëÅÜ=EORMIMM=bìêçF= ïÉêÇÉå=~å=ÉáåÉå=fåíÉêÉëëÉåíÉå=îÉêâ~ìÑíK=aáÉ=e®äÑíÉ=ÄÉò~Üäí=Éê=ÇìêÅÜ=_~åâΩÄÉêïÉáJ ëìåÖI=ÇÉê=oÉëí=áëí=~äë=cçêÇÉêìåÖ=òì=ÄÉíê~ÅÜíÉåK= =
_~åâÖìíJ Ü~ÄÉå=
cçêÇÉêìåÖÉå=
j~ëÅÜáåÉå=
dÉëÅÜ®ÑíëJ ~ìëëí~ííìåÖ=
^âíáîâçåíç=
^âíáîâçåíç=
^âíáîâçåíç=
^âíáîâçåíç=
sÉê®åÇÉêìåÖ=
wìå~ÜãÉ= SORIMM=
wìå~ÜãÉ== SORIMM=
^Äå~ÜãÉ= NKMMMIMM=
^Äå~ÜãÉ== ORMIMM=
_ìÅÜìåÖ=áã=
pçää=
pçää=
e~ÄÉå=
e~ÄÉå=
_ÉíêçÑÑÉåÉ= hçåíÉå=
hçåíç~êí=
=
_ìÅÜìåÖëë~íòW= =
_~åâÖìíÜ~ÄÉå=
SORIMM=
=
=
cçêÇÉêìåÖÉå=
SORIMM=
~å=
j~ëÅÜáåÉå=
=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
ORMIMM=
====j~ëÅÜáåÉå=
e=
= =
=
NKMMMIMM=
hçåíÉåÉáåíê~ÖìåÖW= =
p=
=_~åâÖìíÜ~ÄÉå=
^_= j~ëÅÜKI== dÉëÅÜK=
RKMMMIMM=
=
=
SORIMM=
=
= = e=
= p= ^_= j~ëÅÜKI= dÉëÅÜK=
e=
= = ====cçêÇÉêìåÖÉå=
p= ^_=
= = p=
TKMMMIMM= _~åâI= cçêÇK=
NKMMMIMM=
= = = = ====dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
NKMMMIMM= =
=
^_= OKRMMIMM=
_~åâI= cçêÇK=
SORIMM= =
=
=
=
=
= = e=
ORMIMM=
=
= pçääíÉ= Éë= Éáåã~ä= é~ëëáÉêí= ëÉáåI= Ç~ëë= ÉáåÉ= Ñ~äëÅÜÉ= _ìÅÜìåÖ= ÖÉí®íáÖí= ïìêÇÉI= ëç= áëí= Éë= åáÅÜí=òìä®ëëáÖI=ÇáÉëÉ=_ìÅÜìåÖ=òì=ëíêÉáÅÜÉåI=òì=ä∏ëÅÜÉå=EbasF=çÇÉê=~åÇÉêïÉáíáÖ=ìåJ âÉååíäáÅÜ= òì= ã~ÅÜÉåK= bë= áëí= ÉáåÉ= ëçÖK= píçêåçÄìÅÜìåÖ= ÇìêÅÜòìÑΩÜêÉåI= ÇáÉ= ÇáÉ= c~äëÅÜÄìÅÜìåÖ=åÉìíê~äáëáÉêíK=aáÉë=ÖÉëÅÜáÉÜí=Ö~åò=ÉáåÑ~ÅÜ=ÇìêÅÜ=ÇáÉ=rãâÉÜêìåÖ=ÇÉë= ÑÉÜäÉêÜ~ÑíÉå=_ìÅÜìåÖëë~íòÉëK= =
⌦= _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= =
cÉÜäÉêÜ~ÑíÉ=_ìÅÜìåÖ=EkêK=OFW= j~ëÅÜáåÉå= =
VMMIMM=
~å=
h~ëëÉ=
VMMIMM=
3. Technik der Buchführung
33
píçêåçÄìÅÜìåÖ=EkêK=PFW= h~ëëÉ= =
VMMIMM=
~å=
j~ëÅÜáåÉå=
VMMIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==j~ëÅÜáåÉå=
e= = p=
Á= PK=h~ëëÉ=
^_=
======h~ëëÉ=
VMMIMM= = ^_=
e=
Á= NK=j~ëÅÜK=
VMMIMM=
NK=h~ëëÉ= VMMIMM= =
= = PK=j~ëÅÜK=
VMMIMM= OK=j~ëÅÜK=
VMMIMM=
OK=h~ëëÉ=
= = =
=
= =
VMMIMM= =
=
= ^ìëÄìÅÜìåÖ=
=
=
=
^ìëÄìÅÜìåÖ=
=
=
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=
===_~åâÖìíÜ~ÄÉå=
e=
p=
i~åÖÑêK=_~åâîÉêÄK=
e=
NMKMMMIMM= i~åÖÑK=_îK= SKMMMIMM=
_~åâ=
SKMMMIMM= ^_= OQKMMMIMM=
cçêÇK=
OKPMMIMM= i~åÖÑK=_îK= SKMMMIMM=
_~åâ=
SKMMMIMM= =
=
cçêÇK=
QKTMMIMM= sçêê®íÉ=
p~äÇç= NOKMMMIMM= =
=
^_=
PKMMMIMM=
j~ëÅÜK= OKMMMIMM= p~äÇç=
QKMMMIMM=
=
OQKMMMIMM= =
OQKMMMIMM=
=
NVKMMMIMM=
=
= =
=
NVKMMMIMM= =
= = = ^= Á=
_~åâÖìíÜ~ÄÉå=
=
===pÅÜäìëëÄáä~åò=òìã=PNKNOKOMKK= Á= Á=
QKMMMIMM
i~åÖÑêáëíáÖÉ=_~åâîÉêÄK=
m= Á=
NOKMMMIMM
Á=
Á
Á=
Á=
=
Á
=
Á=
=
34
A. Technik und Ergebnis der Buchführung
_Éáã=^ÄëÅÜäìëë=ÇÉê=^âíáîJ=ìåÇ=m~ëëáîâçåíÉå=â∏ååÉå=ÄÉëíáããíÉ=pçåÇÉêÑ®ääÉ=~ìÑJ íêÉíÉåI=îçå=ÇÉåÉå=áã=cçäÖÉåÇÉå=ÉáåáÖÉ=å®ÜÉê=ÄÉíê~ÅÜíÉí=ïÉêÇÉåK= NK báå= hçåíç= ïáêÇ= áã= i~ìÑÉ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ~ìëÖÉÖäáÅÜÉå= ìåÇ= ÉêêÉáÅÜí= ëçãáí= ÉáåÉå=båÇÄÉëí~åÇ=îçå=MIMM=bìêçK=fëí=ÇáÉë=ÇÉê=c~ääI=ïáêÇ=Ç~ë=hçåíç=åáÅÜí=ãÉÜê=áå= ÇáÉ=pÅÜäìëëÄáä~åò=~ìÑÖÉåçããÉåK= OK jìëë=Éáå=hçåíçI=Ç~ë=åáÅÜí=áå=ÇÉê=bê∏ÑÑåìåÖëÄáä~åò=ÉåíÜ~äíÉå=ï~êI=áã=i~ìÑÉ=ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= åÉì= Éê∏ÑÑåÉí= ïÉêÇÉåI= ëç= ïáêÇ= ÇáÉëÉë= ïáÉ= àÉÇÉë= ~åÇÉêÉ= _ÉJ ëí~åÇëâçåíç=~ÄÖÉëÅÜäçëëÉå=ìåÇ=áå=ÇáÉ=pÅÜäìëëÄáä~åò=áåíÉÖêáÉêíK= PK bë=â~åå=~ìÅÜ=îçêâçããÉåI=Ç~ëë=Éáå=hçåíç=ÇáÉ=_áä~åòëÉáíÉ=ïÉÅÜëÉäíK=báå=^âíáîJ âçåíç=â~åå=Éáå=m~ëëáîâçåíç=ïÉêÇÉå=ìåÇ=ìãÖÉâÉÜêíK= ⌦=
_ÉáëéáÉäW=a~ë=hçåíç=ł_~åâ = aìêÅÜ= §ÄÉêòáÉÜìåÖ= ÇÉë= _~åââçåíçë= ìã= RKMMMIMM= bìêç= ïáêÇ= Ç~ë= ^âíáîâçåíç= ł_~åâ = òìã= m~ëëáîâçåíç= łsÉêÄáåÇäáÅÜâÉáíÉå= ÖÉÖÉåΩÄÉê= hêÉÇáíáåëíáíìíÉå K= a~ë= hçåíç= _~åâ= ł_~åâ = ÖáÄí= å®ãäáÅÜ= ëÉáåÉå= p~äÇç= ~å= Éáå= åÉìÉë= hçåíç= łsÉêÄáåÇJ äáÅÜâÉáíÉå= ÖÉÖÉåΩÄÉê= hêÉÇáíáåëíáíìíÉå = ~Ä= ìåÇ= áëí= Ç~ÇìêÅÜ= åáÅÜí= ãÉÜê= ~ìÑ= ÇÉê= ^âíáîëÉáíÉ=ÇÉê=pÅÜäìëëÄáä~åò=òì=ÑáåÇÉåK= =
p=
==============_~åâÖìíÜ~ÄÉå=
^_=
e=
ONKMMMIMM= ^ÄÖ®åÖÉ=EÖÉë~ãíF=
wìÖ®åÖÉ=EÖÉë~ãíF=
PMKMMMIMM=
QKMMMIMM= =
=
p~äÇç=
RKMMMIMM= =
=
=
PMKMMMIMM= =
PMKMMMIMM=
=
QK aÉê=ëÅÜäáããëíÉ=c~ääI=ÇÉå=ëáÅÜ=Éáå=råíÉêåÉÜãÉê=îçêëíÉääÉå=â~ååI=áëí=ÇáÉ=ëçÖK=^âJ íáîáÉêìåÖ=ÇÉë=báÖÉåâ~éáí~äëK=táêÇ=å®ãäáÅÜ=Ç~ë=báÖÉåâ~éáí~ä=ÇìêÅÜ=ëí®åÇáÖÉ=sÉêJ äìëíÉ=EbáÖÉåâ~éáí~äãáåÇÉêìåÖÉåF=~ìÑÖÉòÉÜêí=ìåÇ=ëçÖ~ê=åÉÖ~íáîI=ëç=ï~åÇÉêí=Ç~ë= hçåíç= báÖÉåâ~éáí~ä= ~ìÑ= ÇáÉ= ^âíáîëÉáíÉ= ÇÉê= _áä~åòK= ^ìÑ= ÇÉê= m~ëëáîëÉáíÉ= áëí= ëçãáí= åìê= åçÅÜ= Ç~ë= cêÉãÇâ~éáí~ä= òì= ÑáåÇÉåK= a~ë= råíÉêåÉÜãÉå= áëí= ~äëç= òì= NMM= B= ÇìêÅÜ= ÑêÉãÇÉë= h~éáí~ä= Ñáå~åòáÉêíK= aÉê= mçëíÉåI= ÇÉê= ~ìÑ= ÇÉê= ^âíáîëÉáíÉ= ÉåíëíÉÜíI= ÜÉá≈í= åáÅÜí= ä®åÖÉê= báÖÉåâ~éáí~ä= ëçåÇÉêå= ÖÉãK= ¬= OSU= fff= ed_= łkáÅÜí= ÇìêÅÜ= báJ ÖÉåâ~éáí~ä=ÖÉÇÉÅâíÉê=cÉÜäÄÉíê~Ö K= = báÖÉåâ~éáí~ä=Em~ëëáîéçëíÉåF=
p= ^ÄÖ®åÖÉ=EsÉêäìëíF=
QMKMMMIMM= ^_=
= p~äÇç=
=
=
QMKMMMIMM
=
e= PMKMMMIMM=
NMKMMMIMM=
QMKMMMIMM=
= p=
káÅÜí=ÇìêÅÜ=bâ=ÖÉÇÉÅâíÉê=cÉÜäÄÉíê~Ö=E^âíáîéçëíÉåF=
báÖÉåâ~éáí~ä=
NMKMMMIMM
NMKMMMIMM =
p~äÇç=
e=
NMKMMMMIMM=
NMKMMMIMM=
3. Technik der Buchführung
35
få=ÇÉê=_áä~åò=òÉáÖí=ëáÅÜ=ÇáÉëÉë=åÉÖ~íáîÉ=báÖÉåâ~éáí~ä=ïáÉ=ÑçäÖíW= =
^âíáî~=
m~ëëáî~=
_áä~åò=
^åä~ÖÉîÉêã∏ÖÉå=
rãä~ìÑîÉêã∏ÖÉå=
cêÉãÇâ~éáí~ä=
káÅÜí=ÇìêÅÜ=báÖÉåâ~éáí~ä= ÖÉÇÉÅâíÉê=cÉÜäÄÉíê~Ö= = =
^ÄÄáäÇìåÖ=NNW=_áä~åò=ãáí=åÉÖ~íáîÉã=báÖÉåâ~éáí~ä= =
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= =
= =
dÉÖÉåâçåíÉå=ÑΩê=^åÑ~åÖëJ=ìåÇ=pÅÜäìëëÄÉëí®åÇÉ=ÄÉá=_Éëí~åÇëâçåíÉå=
= = = = = = = = = =
bê∏ÑÑåìåÖëÄáä~åòâçåíç= Eb_hF=
pÅÜäìëëÄáä~åòâçåíç= Ep_hF=
pÉáíÉåîÉêâÉÜêíÉ=a~êëíÉääìåÖ=ÇÉê= bê∏ÑÑåìåÖëÄáä~åò=
tÉáëí=å~ÅÜ=báåÄìÅÜìåÖ=ÇÉê=p~äÇÉå= ÇÉå=ÖäÉáÅÜÉå=^ìÑÄ~ì=ïáÉ=ÇáÉ= pÅÜäìëëÄáä~åò=~ìÑ=
J _Éëí®åÇÉ=ÇÉê=^âíáîéçëíÉå=~ìÑ= ÇÉê=e~ÄÉåëÉáíÉ= J _Éëí®åÇÉ=ÇÉê=m~ëëáîéçëíÉå=~ìÑ= ÇÉê=pçääëÉáíÉ=
= ^ÄÄáäÇìåÖ=NOW=bê∏ÑÑåìåÖëJ=ìåÇ=pÅÜäìëëÄáä~åòâçåíç=
36
A. Technik und Ergebnis der Buchführung
aáÉ=_ìÅÜìåÖëë®íòÉ=ÑΩê=ÇáÉ=âçêêÉâíÉ=bê∏ÑÑåìåÖ=ìåÇ=ÇÉå=^ÄëÅÜäìëë=ÇÉê=_Éëí~åÇëâçåJ íÉå=ëáåÇ=ïáÉ=ÑçäÖí=~ìÑÖÉÄ~ìíK= =
bê∏ÑÑåìåÖW= =
=
^âíáîâçåíç=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
~å=
m~ëëáîâçåíç=
pÅÜäìëëÄáä~åòâçåíç=
~å=
^âíáîâçåíç=
m~ëëáîâçåíç=
~å=
pÅÜäìëëÄáä~åòâçåíç=
=
=
^ÄëÅÜäìëëW= =
=
=
=
=
⌦= _ÉáëéáÉäW= aáÉ=bê∏ÑÑåìåÖëÄáä~åò=ÉáåÉë=råíÉêåÉÜãÉåë=Ü~í=ÑçäÖÉåÇÉë=^ìëëÉÜÉåW= =
^=
_áä~åò=òìã=MNKMNKOMKK=
m=
cìÜêé~êâ=
PKMMMIMM= báÖÉåâ~éáí~ä=
QKMMMIMM=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
NKRMMIMM
i~åÖÑêK=_~åâîÉêÄK=
RKRMMIMM=
t~êÉå=
QKRMMIMM
sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
_~åâÖìíÜ~ÄÉå=
NKMMMIMM
=
=
NMKMMMIMM
=
NMKMMMIMM=
=
RMMIMM=
= péáÉÖÉäÄáäÇäáÅÜ=êÉëìäíáÉêí=Ç~ê~ìë=ÑçäÖÉåÇÉë=bê∏ÑÑåìåÖëÄáä~åòâçåíçW= =
p=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
e
báÖÉåâ~éáí~ä=
QKMMMIMM
cìÜêé~êâ=
PKMMMIMM=
i~åÖÑêK=_~åâîÉêÄK=
RKRMMIMM
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
NKRMMIMM=
t~êÉå=
QKRMMIMM=
_~åâÖìíÜ~ÄÉå=
NKMMMIMM=
sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
RMMIMM
=
=
NMKMMMIMM
=
NMKMMMIMM=
= aáÉ= sÉêÄìÅÜìåÖ= ÇÉê= ^åÑ~åÖëÄÉëí®åÇÉ= ÄòïK= ÇáÉ= hçåíÉåÉê∏ÑÑåìåÖ= ïÉêÇÉå=åìå= ÑçäJ ÖÉåÇÉêã~≈Éå=îçêÖÉåçããÉåK= = cìÜêé~êâ=
PKMMMIMM=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
PKMMMIMM=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
NKRMMIMM=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
NKRMMIMM=
t~êÉå=
QKRMMIMM=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
QKRMMIMM=
_~åâÖìíÜ~ÄÉå=
NKMMMIMM=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
NKMMMIMM=
=
3. Technik der Buchführung
37
bê∏ÑÑåìåÖëÄáä~åòâçåíç= QKMMMIMM=
~å=
báÖÉåâ~éáí~ä=
QKMMMIMM=
bê∏ÑÑåìåÖëÄáä~åòâçåíç= RKRMMIMM=
~å=
i~åÖÑêK=_~åâîÉêÄK=
RKRMMIMM=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
~å=
sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
RMMIMM=
RMMIMM=
=
^ã=båÇÉ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=ëíÉÜÉå=ÇáÉ=pÅÜäìëëÄÉëí®åÇÉ=Ep~äÇÉåF=ÇÉê=~âíáîÉå=ìåÇ= é~ëëáîÉå=_Éëí~åÇëâçåíÉå=ÑÉëíK= =
=
cìÜêé~êâ= dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= t~êÉå= _~åâÖìíÜ~ÄÉå= báÖÉåâ~éáí~ä= i~åÖÑêK=_~åâîÉêÄK= sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
pçääë~äÇç=
e~ÄÉåë~äÇç=
UKRMMIMM= OKRMMIMM= NKRMMIMM= OKMMMIMM= J= J= J=
J= J= J= J= UKRMMIMM= PKRMMIMM= OKRMMIMM=
= ^ÄëÅÜäìëëÄìÅÜìåÖÉåW= =
pÅÜäìëëÄáä~åòâçåíç=
UKRMMIMM=
~å=
cìÜêé~êâ=
UKRMMIMM=
pÅÜäìëëÄáä~åòâçåíç=
OKRMMIMM=
~å=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
OKRMMIMM=
pÅÜäìëëÄáä~åòâçåíç=
NKRMMIMM=
~å=
t~êÉå=
NKRMMIMM=
pÅÜäìëëÄáä~åòâçåíç=
OKMMMIMM=
~å=
_~åâÖìíÜ~ÄÉå=
OKMMMIMM=
báÖÉåâ~éáí~ä=
UKRMMIMM=
~å=
pÅÜäìëëÄáä~åòâçåíç=
UKRMMIMM=
i~åÖÑêK=_~åâîÉêÄK=
PKRMMIMM=
~å=
pÅÜäìëëÄáä~åòâçåíç=
PKRMMIMM=
sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
OKRMMIMM=
~å=
pÅÜäìëëÄáä~åòâçåíç=
OKRMMIMM=
=
= a~ê~ìë= ÉêÖáÄí= ëáÅÜ= ÑçäÖÉåÇÉë= pÅÜäìëëÄáä~åòâçåíçI= ïÉäÅÜÉë= áåÜ~äíäáÅÜ= Éñ~âí= ãáí= ÇÉê= pÅÜäìëëÄáä~åò=ΩÄÉêÉáåëíáããíK= =
p=
= =
e=
cìÜêé~êâ=
UKRMMIMM= báÖÉåâ~éáí~ä=
UKRMMIMM=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
OKRMMIMM= i~åÖÑêK=_~åâîÉêÄK=
PKRMMIMM=
t~êÉå=
NKRMMIMM= sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
OKRMMIMM=
_~åâÖìíÜ~ÄÉå=
OKMMMIMM= =
=
NQKRMMIMM= =
NQKRMMIMM=
=
=
pÅÜäìëëÄáä~åòâçåíç=
38
A. Technik und Ergebnis der Buchführung
^=
pÅÜäìëëÄáä~åò=òìã=PNKNOKOMKK=
m=
cìÜêé~êâ=
UKRMMIMM= báÖÉåâ~éáí~ä=
UKRMMIMM=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
OKRMMIMM= i~åÖÑêK=_~åâîÉêÄK=
PKRMMIMM=
t~êÉå=
NKRMMIMM= sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=ii=
OKRMMIMM=
_~åâÖìíÜ~ÄÉå=
OKMMMIMM= =
=
NQKRMMIMM= =
NQKRMMIMM=
= =
wìë~ããÉåÑ~ëëÉåÇ=ëíÉääí=ÇáÉ=å~ÅÜÑçäÖÉåÇÉ=^ÄÄáäÇìåÖ=åçÅÜ=Éáåã~ä=ÇáÉ=_ìÅÜìåÖë~ÄJ ä®ìÑÉ=òïáëÅÜÉå=bê∏ÑÑåìåÖëJ=ìåÇ=pÅÜäìëëÄáä~åò=Ç~êK= = ^=
bê∏ÑÑåìåÖëÄáä~åò=
m= h~éáí~ä=
sÉêã∏ÖÉå=
= = =
p=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
e=
sÉêã∏ÖÉå=
h~éáí~ä== =
=
bê∏ÑÑåìåÖëÄìÅÜìåÖÉå
= = p=
^âíáîâçåíÉå=
e=
= p=
m~ëëáîâçåíÉå=
^_=
^ÄÖ®åÖÉ=
=
^ÄÖ®åÖÉ=
wìÖ®åÖÉ=
p_=
=
p_=
^_=
wìÖ®åÖÉ=
^ÄëÅÜäìëëJ ÄìÅÜìåÖÉå=
= = = p=
pÅÜäìëëÄáä~åòâçåíç=
e= h~éáí~ä==
sÉêã∏ÖÉå=
= = ^=
pÅÜäìëëÄáä~åò= sÉêã∏ÖÉå=
m= h~éáí~ä==
= =
i~ìÑÉåÇÉ=_ìÅÜìåÖÉå=
= ^ÄÄáäÇìåÖ=NPW=_ìÅÜìåÖë~Ää®ìÑÉ=îçå=bê∏ÑÑåìåÖëJ=òìê=pÅÜäìëëÄáä~åò= =
======e=
3. Technik der Buchführung
3.2.7
39
Buchungslesen
j~å= â~åå= ~ìë= _ìÅÜìåÖëë®íòÉå= çÇÉê= báåíê~ÖìåÖÉå= áå= qJhçåíÉå= ÇáÉ= òìÖêìåÇÉ= äáÉJ ÖÉåÇÉå= dÉëÅÜ®ÑíëîçêÑ®ääÉ= ÉêâÉååÉåK= aáÉëÉë= aÉìíÉå= îçå= _ìÅÜÜ~äíìåÖëÇ~íÉå= ÄÉJ òÉáÅÜåÉí=ã~å=~ìÅÜ=~äë=_ìÅÜìåÖëäÉëÉåK= =
⌦= _ÉáëéáÉä=NW= ^ìë=ïÉäÅÜÉã=sçêÖ~åÖ=ëí~ããí=ÑçäÖÉåÇÉê=_ìÅÜìåÖëë~íò\= =
cìÜêé~êâ= =
QKRMMIMM= =
~å=
sÉêÄáåÇäK=~K=ii=
QKRMMIMM=
§ÄÉêäÉÖìåÖÉåW= _Éáã=hçåíç=łcìÜêé~êâ =Ü~åÇÉäí=Éë=ëáÅÜ=ìã=Éáå=~âíáîÉë=_Éëí~åÇëâçåíçI=ïÉäÅÜÉë=áã= pçää= òìåáããí= ìåÇ= ÇìêÅÜ= ÇáÉëÉå= dÉëÅÜ®ÑíëîçêÑ~ää= Éáå= mäìë= îçå= QKRMMIMM= bìêç= îÉêJ òÉáÅÜåÉíK= a~ë= hçåíç= łsÉêÄáåÇäáÅÜâÉáíÉå= ~ìë= iáÉÑÉêìåÖÉå= ìåÇ= iÉáëíìåÖÉå = áëí= Éáå= m~ëëáîâçåíçI=ïÉäÅÜÉë=áå=ÇáÉëÉã=c~ää=ìã=QKRMMIMM=bìêç=áã=e~ÄÉå=òìåáããíK= báå= ã∏ÖäáÅÜÉê= dÉëÅÜ®ÑíëîçêÑ~ääI= ÇÉê= ÇáÉëÉ= ûåÇÉêìåÖ= ÇÉê= _áä~åòéçëíÉå= ÜÉêîçêêìÑÉå= â~ååI=áëí=ÇÉê=wáÉäâ~ìÑ=ÉáåÉë=c~ÜêòÉìÖë=áã=tÉêí=îçå=QKRMMIMM=bìêçK= = ⌦= _ÉáëéáÉä=OW= ^ìë=ïÉäÅÜÉã=dÉëÅÜ®ÑíëîçêÑ~ää=â∏ååíÉ=ÑçäÖÉåÇÉê=hçåíÉåÉáåíê~Ö=Eh~ëëÉF=ëí~ããÉå\= =
p= ^_=
=============cçêÇÉêìåÖÉå= OPKRTMIMM= h~ëëÉ=
e= OKQMMIMM=
= =
§ÄÉêäÉÖìåÖÉåW= a~ë= hçåíç= łcçêÇÉêìåÖÉå = áëí= Éáå= ^âíáîâçåíçI= ÄÉá= ÇÉã= ^ÄÖ®åÖÉ= áã= e~ÄÉå= ÉêÑ~ëëí= ïÉêÇÉåK=få=ÇáÉëÉã=c~ää=åáããí=ÇÉê=cçêÇÉêìåÖëÄÉëí~åÇ=~äëç=ìã=OKQMMIMM=bìêç=~ÄK=a~= ÇáÉëÉ= OKQMMIMM= bìêç= áã= e~ÄÉå= ~ìÑí~ìÅÜÉåI= ãΩëëÉå= ëáÉ= ~ìÅÜ= áã= pçää= ÇÉë= hçåíçë= łh~ëëÉ =EdÉÖÉåÄìÅÜìåÖ=J=açééáâF=ÉêëÅÜÉáåÉåI=ïÉäÅÜÉë=Ç~ÇìêÅÜ=òìåáããíK= aáÉëÉ=_ìÅÜìåÖ=íêáíí=~äëç=ÄÉá=_~êò~ÜäìåÖ=ÉáåÉê=cçêÇÉêìåÖ=EOKQMMIMM=bìêçF=ÇìêÅÜ=ÉáJ åÉå=hìåÇÉå=~ìÑK=
40
A. Technik und Ergebnis der Buchführung
3.2.8
Beispiel: Einfacher Geschäftsgang
⌦= fã=cçäÖÉåÇÉå=áëí=åìå=Éáå=âçãéäÉííÉê=dÉëÅÜ®ÑíëÖ~åÖ=EçÜåÉ=_É~ÅÜíìåÖ=îçå=rãë~íòJ ëíÉìÉêF= îçå= ÇÉê= bê∏ÑÑåìåÖëJ= òìê= pÅÜäìëëÄáä~åò= ~åÜ~åÇ= ÉáåÉë= ÉáåÑ~ÅÜÉå= _ÉáëéáÉäë= Ç~êÖÉëíÉääíK= aáÉ=fåîÉåíìê=~ã=båÇÉ=ÇÉë=g~ÜêÉë=OMMS=ÉêÖ~Ä=ÑçäÖÉåÇÉ=båÇÄÉëí®åÇÉW= = _ΩêçJ= ìåÇ= dÉëÅÜ®ÑíëJ ~ìëëí~ííìåÖ=E_d^F=
ORMKMMMIMM= báÖÉåâ~éáí~ä=
ORSKMMMIMM=
sçêê®íÉ=
RMKMMMIMM= i~åÖÑêK=_~åâîÉêÄK=
cçêÇÉêìåÖÉå=
URKMMMIMM= sÉêÄK=~ìë=ii=
_~åâ=
PRKMMMIMM= =
NPMKMMMIMM=
PQKMMMIMM=
=
= aáÉëÉ=tÉêíÉ=ëáåÇ=dêìåÇä~ÖÉ=ÑΩê=ÇáÉ=bê∏ÑÑåìåÖëÄáä~åò=ÇÉë=g~ÜêÉë=OMMT=E_áä~åòáÇÉåíáJ í®íI=îÖäK=_=PKOKOF=ìåÇ=ÇáÉ=bê∏ÑÑåìåÖ=ÇÉê=~âíáîÉå=ìåÇ=é~ëëáîÉå=_Éëí~åÇëâçåíÉåK=aáÉ= bê∏ÑÑåìåÖëÄáä~åò=ÇÉë=g~ÜêÉë=OMMT=òÉáÖí=Ç~ÜÉê=ÑçäÖÉåÇÉë=_áäÇW= = ^= ===bê∏ÑÑåìåÖëÄáä~åò=òìã=MNKMNKOMMT= m= _d^=
ORMKMMMIMM= báÖÉåâ~éáí~ä=
ORSKMMMIMM=
sçêê®íÉ=
RMKMMMIMM= i~åÖÑêK=_~åâîÉêÄK=
cçêÇÉêìåÖÉå=
URKMMMIMM= sÉêÄK=~ìë=ii=
_~åâ=
PRKMMMIMM= =
=
QOMKMMMIMM= =
QOMKMMMIMM=
=
NPMKMMMIMM=
PQKMMMIMM=
= fã=i~ìÑÉ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=OMMT=ÑáÉäÉå=òìÇÉã=Eòìê=sÉêÉáåÑ~ÅÜìåÖF=åìê=ÑΩåÑ=dÉJ ëÅÜ®ÑíëîçêÑ®ääÉ=~åW= =
iÑÇK=kêK= dÉëÅÜ®ÑíëîçêÑ~ää=
MN=
MO= MP= MQ= MR=
h~ìÑ= ÉáåÉê= basJ^åä~ÖÉ= ÖÉÖÉå= _~åâΩÄÉêïÉáëìåÖW= oÉÅÜåìåÖëÄÉíê~Ö= OMKMMMIMM=bìêç= wáÉäÉáåâ~ìÑ=îçå=sçêê®íÉå=ÑΩê=NRKMMMIMM=bìêç= báå= hìåÇÉ= ÄÉÖäÉáÅÜí= ÉáåÉ= ÄÉêÉáíë= ÖÉÄìÅÜíÉ= oÉÅÜåìåÖ= ΩÄÉê= NKMMMIMM= bìêç=áå=Ä~êK= _ÉÖäÉáÅÜÉå= ÉáåÉê= iáÉÑÉê~åíÉåêÉÅÜåìåÖ= ÇìêÅÜ= _~åâΩÄÉêïÉáëìåÖW= QKMMMIMM=bìêç= báåÉ= iáÉÑÉê~åíÉåîÉêÄáåÇäáÅÜâÉáí= ΩÄÉê= PMKMMMIMM= bìêç= ïáêÇ= áå= ÉáåÉ= a~êäÉÜÉåëëÅÜìäÇ=ìãÖÉï~åÇÉäíK=
= jáí= ÇÉê= a~êëíÉääìåÖ= ÇÉê= bê∏ÑÑåìåÖëÄìÅÜìåÖÉåI= dÉëÅÜ®ÑíëîçêÑ®ääÉ= ìåÇ= ÇÉê= hçåíÉåJ ~ÄëÅÜäΩëëÉ=áå=qJhçåíçJcçêã=ïáêÇ=ëáÅÜ=áã=cçäÖÉåÇÉå=ÄÉÑ~ëëíK= =
=
q
3. Technik der Buchführung
41
=
p=
============_d^=
=
b_h= MNK=_~åâ=
ORMKMMMIMM= p_h= OMKMMMIMM=
=
OTMKMMMIMM= =
OTMKMMMIMM=
=
OTMKMMMIMM=
=
e=
=
p=
=
==========sçêê®íÉ=
b_h= MOK=sÉêÄK=~ìë=ii=
=
e=
RMKMMMIMM= p_h= NRKMMMIMM=
=
SRKMMMIMM= =
SRKMMMIMM=
=
SRKMMMIMM=
=
p=
=
======cçêÇÉêìåÖÉå=
b_h= =
e=
URKMMMIMM= MPK=h~ëëÉ= = p_h=
=
URKMMMIMM=
=
p=
NKMMMIMM= UQKMMMIMM=
=
=
URKMMMIMM=
=
=
============_~åâ=
b_h= = =
PRKMMMIMM
=
MNK=_d^= MQK=sÉêÄK=~ìë=ii= p_h=
PRKMMMIMM
e= =
=
OMKMMMIMM= = QKMMMIMM= = NNKMMMIMM =
=
=
PRKMMMIMM=
=
p=
^hqfs^=
=
===========h~ëëÉ=
MPK=cçêÇÉêìåÖÉå=
NKMMMIMM
p_h=
=
NKMMMIMM
=
=
=
=
=
=
=
e= =
=
NKMMMIMM
=
=
NKMMMIMM= =
=
= p=
======báÖÉåâ~éáí~ä=
p_h=
ORSKMMMIMM
=
b_h=
ORSKMMMIMM
ORSKMMMIMM=
=
=
=
p=
e=
ORSKMMMIMM=
=
=
=i~åÖÑêK=_~åâîÉêÄK=
p_h=
NSMKMMMIMM
=
=
=
e=
b_h=
NPMKMMMIMM=
MRK=sÉêÄK=~ìë=ii=
PMKMMMIMM=
=
NSMKMMMIMM=
NSMKMMMIMM
=
=
p=
===========sÉêÄK=~ìë=ii=
e=
QKMMMIMM= b_h=
PQKMMMIMM=
MQK=_~åâ=
MRK=i~åÖÑêK=_K=
p_h=
=
=
=
PMKMMMIMM= MOK=sçêê®íÉ=
NRKMMMIMM=
NRKMMMIMM=
=
=
QVKMMMIMM=
=
QVKMMMIMM=
m^ppfs^=
42
A. Technik und Ergebnis der Buchführung
bê∏ÑÑåìåÖëÄìÅÜìåÖÉåW= =
_d^=
ORMKMMMIMM=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
ORMKMMMIMM=
sçêê®íÉ=
RMKMMMIMM=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
RMKMMMIMM=
cçêÇÉêìåÖÉå=
URKMMMIMM=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
URKMMMIMM=
_~åâ=
PRKMMMIMM=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
PRKMMMIMM=
bê∏ÑÑåìåÖëÄáä~åòâçåíç= ORSKMMMIMM=
~å=
báÖÉåâ~éáí~ä=
ORSKMMMIMM=
bê∏ÑÑåìåÖëÄáä~åòâçåíç= NPMKMMMIMM=
~å=
i~åÖÑêK=_~åâîÉêÄK=
NPMKMMMIMM=
bê∏ÑÑåìåÖëÄáä~åòâçåíç= PQKMMMIMM=
~å=
sÉêÄáåÇK=~ìë=ii=
PQKMMMIMM=
OMKMMMIMM=
~å=
_~åâ=
OMKMMMIMM=
NRKMMMIMM=
~å=
sÉêÄK=~ìë=ii=
NRKMMMIMM=
NKMMMIMM=
~å=
cçêÇÉêìåÖÉå=
NKMMMIMM=
=
= _ìÅÜìåÖ=ÇÉê=dÉëÅÜ®ÑíëîçêÑ®ääÉW= =
MNW= _d^= =
MOW= sçêê®íÉ= =
MPW= h~ëëÉ= =
j~å=ÄÉ~ÅÜíÉ=ÜáÉêI=Ç~ëë=ÇìêÅÜ=_ìÅÜìåÖ=kêK=MP=Éáå=_Éëí~åÇ=ÖÉÄáäÇÉí=ïáêÇI=ÇÉê=áå=ÇÉê= ^åÑ~åÖëÄáä~åò=åáÅÜí=ÉåíÜ~äíÉå=ï~êK=a~ë=hçåíç=łh~ëëÉ =ïáêÇ=ÇÉëÜ~äÄ=åÉì=ÉáåÖÉêáÅÜJ íÉíK= =
MQW= sÉêÄK=~ìë=ii=
QKMMMIMM=
~å=
_~åâ=
QKMMMIMM=
PMKMMMIMM=
~å=
i~åÖÑêK=_~åâîÉêÄK=
pÅÜäìëëÄáä~åòâçåíç=
OTMKMMMIMM=
~å=
_d^=
pÅÜäìëëÄáä~åòâçåíç=
SRKMMMIMM=
~å=
sçêê®íÉ=
SRKMMMIMM=
pÅÜäìëëÄáä~åòâçåíç=
UQKMMMIMM=
~å=
cçêÇÉêìåÖÉå=
UQKMMMIMM=
pÅÜäìëëÄáä~åòâçåíç=
NNKMMMIMM=
~å=
_~åâ=
NNKMMMIMM=
pÅÜäìëëÄáä~åòâçåíç=
NKMMMIMM=
~å=
h~ëëÉ=
NKMMMIMM=
báÖÉåâ~éáí~ä=
ORSKMMMIMM=
~å=
pÅÜäìëëÄáä~åòâçåíç=
ORSKMMMIMM=
i~åÖÑêK=_~åâîÉêÄK=
NSMKMMMIMM=
~å=
pÅÜäìëëÄáä~åòâçåíç=
NSMKMMMIMM=
NRKMMMIMM=
~å=
pÅÜäìëëÄáä~åòâçåíç=
NRKMMMIMM=
=
MRW= sÉêÄK=~ìë=ii=
PMKMMMIMM=
= ^ÄëÅÜäìëëÄìÅÜìåÖÉåW= =
OTMKMMMIMM=
=
sÉêÄáåÇK=^ìë=ii= =
3. Technik der Buchführung
43
bë=ÉêÖáÄí=ëáÅÜ=Ç~ãáí=ÑçäÖÉåÇÉ=pÅÜäìëëÄáä~åòW= = ^= =======pÅÜäìëëÄáä~åò=òìã=PNKNOKOMMT= _d^=
OTMKMMMIMM= báÖÉåâ~éáí~ä=
sçêê®íÉ=
SRKMMMIMM= i~åÖÑêK=_~åâîÉêÄK=
cçêÇÉêìåÖÉå=
UQKMMMIMM= sÉêÄK=~ìë=ii=
_~åâ=
NNKMMMIMM=
h~ëëÉ=
=
m= ORSKMMMIMM=
NSMKMMMIMM=
NRKMMMIMM=
=
=
NKMMMIMM= =
=
QPNKMMMIMM= =
QPNKMMMIMM=
= táÉ= ~ìë= ÇáÉëÉã= _ÉáëéáÉä= ÉêëáÅÜíäáÅÜ= áëíI= ÉêÑçäÖí= ÇìêÅÜ= ÇáÉ= ÄáëÜÉê= ÄÉÜ~åÇÉäíÉå= _ìJ ÅÜìåÖÉå=~ìÑ=_Éëí~åÇëâçåíÉå=ÉáåÉ=êÉáåÉ=sÉêã∏ÖÉåëìãëÅÜáÅÜíìåÖK=a~ë=báÖÉåâ~éáí~ä= ïìêÇÉ=áã=dÉëÅÜ®Ñíëà~Üê=OMMT=åáÅÜí=îÉê®åÇÉêíK=bë=äáÉÖí=å~ÅÜ=ïáÉ=îçê=ÄÉá=ORSKMMMIMM= bìêçI= ëç= Ç~ëë= ïÉÇÉê= Éáå= åÉÖ~íáîÉê= åçÅÜ= Éáå= éçëáíáîÉê= råíÉêåÉÜãÉåëÉêÑçäÖ= ÉêòáÉäí= ïìêÇÉK= dÉëÅÜ®ÑíëîçêÑ®ääÉI= ÇáÉ= Ç~ë= báÖÉåâ~éáí~ä= EoÉáåîÉêã∏ÖÉåF= åáÅÜí= ÄÉêΩÜêÉå= Eéçëáíáî== çÇÉê= åÉÖ~íáî= îÉê®åÇÉêåFI= ÄÉòÉáÅÜåÉí= ã~å= ÇÉëÜ~äÄ= ~äë= ëçÖK= ÉêÑçäÖëåÉìíê~äÉ= _ìJ ÅÜìåÖëîçêÖ®åÖÉ=ÄòïK=ÉêÑçäÖëåÉìíê~äÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉK= fã= ~åëÅÜäáÉ≈ÉåÇÉå= ^ÄëÅÜåáíí= ïáêÇ= å®ÜÉê= ~ìÑ= ÄÉíêáÉÄäáÅÜÉ= sçêÖ®åÖÉ= ÉáåÖÉÖ~åÖÉåI= ÇáÉ= òì= ÉáåÉê= jÉÜêìåÖ= çÇÉê= jáåÇÉêìåÖ= ÇÉë= báÖÉåâ~éáí~äë= ÑΩÜêÉåK= aáÉëÉ= ïÉêÇÉå= ~ìÅÜ=~äë=ÉêÑçäÖëïáêâë~ãÉ=_ìÅÜìåÖëîçêÖ®åÖÉ=ÄÉòÉáÅÜåÉíK= =
44
A. Technik und Ergebnis der Buchführung =
3.3 Buchungen auf Erfolgskonten 3.3.1
Gewinn- und Verlustrechnung
wì= ÇÉå= ëçÖK= ÉêÑçäÖëïáêâë~ãÉå= _ìÅÜìåÖÉå= ò®ÜäÉå= àÉåÉI=ÇáÉ= ÉáåÉ= sÉê®åÇÉêìåÖ= ÇÉë= oÉáåîÉêã∏ÖÉåë= EbáÖÉåâ~éáí~äëF= ÜÉêÄÉáÑΩÜêÉåK= báåÉ= jÉÜêìåÖ= ÇÉë= báÖÉåâ~éáí~äë= EoÉáåîÉêã∏ÖÉåëòìå~ÜãÉF= áååÉêÜ~äÄ= ÉáåÉê= ÄÉëíáããíÉå= mÉêáçÇÉ= ÄÉòÉáÅÜåÉí= ã~å= ~ìÅÜ=~äë=ëçÖK=bêíê~ÖI=ÉáåÉ=jáåÇÉêìåÖ=EoÉáåîÉêã∏ÖÉåë~Äå~ÜãÉF=~äë=^ìÑï~åÇK= =
⌦= _ÉáëéáÉä=N=E^ìÑï~åÇFW== aáÉ=_~åâ=ÄÉä~ëíÉí=Ç~ë=råíÉêåÉÜãÉåëÄ~åââçåíç=ãáí=a~êäÉÜÉåëòáåëÉå=áå=e∏ÜÉ=îçå= NOMIMM=bìêçK= §ÄÉêäÉÖìåÖÉåW= aìêÅÜ=ÇáÉ=wáåëÄÉä~ëíìåÖ=åáããí=ÇÉê=_Éëí~åÇ=ÇÉë=^âíáîâçåíçë=ł_~åâ =~ÄI=çÜåÉ=Ç~ëë= Éáå= ~åÇÉêÉë= sÉêã∏ÖÉåëJ= çÇÉê= pÅÜìäÇÉåâçåíç= ÄÉêΩÜêí=ïáêÇK= a~ë= sÉêã∏ÖÉå= E^âíáîJ ëÉáíÉ=ÇÉê=_áä~åòF=îÉêêáåÖÉêí=ëáÅÜ=ìåÇ=ÇáÉ=pÅÜìäÇÉå=ÄäÉáÄÉå=ìåîÉê®åÇÉêíK=a~ë=báÖÉåJ â~éáí~ä=Ep~äÇç=ÇÉê=_áä~åòF=åáããí=Ç~ÇìêÅÜ=ìã=NOMIMM=bìêç=~ÄK=^åÜ~åÇ=ÇÉê=mÑÉáäÉ=áå= ÇÉê=ìåíÉåëíÉÜÉåÇÉå=_áä~åò=ä®ëëí=ëáÅÜ=ÇáÉëÉ=łtáêâìåÖëâÉííÉ =å~ÅÜîçääòáÉÜÉåK= =
^= sÉêã∏ÖÉå=
=
=
_áä~åò=îçê=_ÉáëéáÉä=N= OMMKMMMIMM= báÖÉåâ~éáí~ä=
= pÅÜìäÇÉå=
OMMKMMMIMM= =
m= NMMKMMMIMM=
NMMKMMMIMM=
OMMKMMMIMM=
= ^= sÉêã∏ÖÉå=
=
=
= =
_áä~åò=å~ÅÜ=_ÉáëéáÉä=N= NVVKUUMIMM= báÖÉåâ~éáí~ä=
= pÅÜìäÇÉå=
NVVKUUMIMM= =
m= VVKUUMIMM=
NMMKMMMIMM=
NVVKUUMIMM=
_áä~åòîÉêâΩêòìåÖ=
⌦= _ÉáëéáÉä=O=Ebêíê~ÖFW= a~ë= råíÉêåÉÜãÉå= ÉêÜ®äí= îçå= ÉáåÉã= hìåÇÉå= ÇáÉ= Ñ®ääáÖÉ= m~ÅÜí= ÑΩê= Éáå= dêìåÇëíΩÅâW= TRMIMM=bìêç=Ä~êK= §ÄÉêäÉÖìåÖÉåW= táÉÇÉê= îÉê®åÇÉêí= ëáÅÜ= ÇÉê=_Éëí~åÇ= ÉáåÉë= ^âíáîâçåíçë=Ewìå~ÜãÉ= ÇÉë= hçåíçë=łh~ëJ ëÉ FI= çÜåÉ= Ç~ëë= Éáå= ~åÇÉêÉë= sÉêã∏ÖÉåëJ= çÇÉê= pÅÜìäÇÉåâçåíç= ~åÖÉëéêçÅÜÉå= ïáêÇK= a~ë= sÉêã∏ÖÉå= ï®ÅÜëí= ~äëçI= ïçÄÉá= ÇáÉ= pÅÜìäÇÉå= ÖäÉáÅÜ= ÄäÉáÄÉåK= a~ÇìêÅÜ= áëí= ÉáåÉ= bêÜ∏ÜìåÖ=ÇÉë=oÉáåîÉêã∏ÖÉåë=EbáÖÉåâ~éáí~äëF=ìã=TRMIMM=bìêç=òì=îÉêòÉáÅÜåÉåK= = =
3. Technik der Buchführung
^= sÉêã∏ÖÉå=
45
_áä~åò=îçê=_ÉáëéáÉä=O= NVVKUUMIMM= báÖÉåâ~éáí~ä=
=
=
= pÅÜìäÇÉå=
NVVKUUMIMM= =
m= VVKUUMIMM=
NMMKMMMIMM=
NVVKUUMIMM=
=
^= sÉêã∏ÖÉå=
_áä~åò=å~ÅÜ=_ÉáëéáÉä=O= OMMKSPMIMM= báÖÉåâ~éáí~ä=
=
= pÅÜìäÇÉå=
=
OMMKSPMIMM= =
m= NMMKSPMIMM=
NMMKMMMIMM=
OMMKSPMIMM=
=
_áä~åòîÉêä®åÖÉêìåÖ=
=
= bë=ëçääÉå=åìå=òïÉá=j∏ÖäáÅÜâÉáíÉå=îçêÖÉëíÉääí=ïÉêÇÉåI=ãáí=ÇÉåÉå=ÄÉá=^ìÑíêÉíÉå=ëçäJ ÅÜÉê=dÉëÅÜ®ÑíëîçêÑ®ääÉ=ÇÉê=bêÑçäÖ=ÉáåÉë=råíÉêåÉÜãÉåë=ÉêãáííÉäí=ïÉêÇÉå=â~ååK= = NK=aáëí~åòêÉÅÜåìåÖ=EoÉáåîÉêã∏ÖÉåëîÉêÖäÉáÅÜF= sÉêÑΩÖí= ã~å= ΩÄÉê= ÇáÉ= _áä~åòÉå= òïÉáÉê= ~ìÑÉáå~åÇÉê= ÑçäÖÉåÇÉê= g~ÜêÉI= ëç= ä®ëëí= ëáÅÜ= Ç~ê~ìëI=çÜåÉ=ÉáåÉå=_äáÅâ=~ìÑ=ÇáÉ=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ=òì=ïÉêÑÉåI=ÇÉê=bêJ ÑçäÖ=ÇÉë=Ç~òïáëÅÜÉå=äáÉÖÉåÇÉå=dÉëÅÜ®Ñíëà~ÜêÉë=ÉêãáííÉäåK= =
⌦= bêâä®êìåÖ=~åÜ~åÇ=ÉáåÉë=_ÉáëéáÉäëW= cΩê= ÇáÉ= g~ÜêÉ= OMMR= ìåÇ= OMMS= ïìêÇÉå= îçå= ÉáåÉã= råíÉêåÉÜãÉå= çêÇåìåÖëÖÉã®≈= òìã= PNKNOK= E_áä~åòëíáÅÜí~ÖF= å~ÅÜ= ÉêÑçäÖíÉê= fåîÉåíìê=ÇáÉ=pÅÜäìëëÄáä~åòÉå= ~ìÑÖÉëíÉääíK= aáÉëÉ=ïÉáëÉå=åìå=ÑçäÖÉåÇÉ=tÉêíÉ=~ìëW= =
^= sÉêã∏ÖÉå=
pÅÜäìëëÄáä~åò=OMMR= PQMKMMMIMM= báÖÉåâ~éáí~ä=
=
=
= cêÉãÇâ~éáí~ä=
PQMKMMMIMM= =
m= NRMKMMMIMM=
NVMKMMMIMM=
PQMKMMMIMM=
=
^= sÉêã∏ÖÉå=
pÅÜäìëëÄáä~åò=OMMS= PTMKMMMIMM
=
=
PTMKMMMIMM
báÖÉåâ~éáí~ä=
m NVMKMMMIMM
cêÉãÇâ~éáí~ä=
NUMKMMMIMM=
=
PTMKMMMIMM=
= aìêÅÜ= ÇÉå= sÉêÖäÉáÅÜ= ÇÉê= ÄÉáÇÉå= báÖÉåâ~éáí~äïÉêíÉ= E_Éëí~åÇëïÉêíÉ= òì= ÉáåÉã= ÄÉJ ëíáããíÉå=wÉáíéìåâíF=â~åå=ÇÉê=_áä~åòäÉëÉê=çÜåÉ=hÉååíåáë=ÇÉê=ÉêÑçäÖëïáêâë~ãÉå=dÉJ ëÅÜ®ÑíëîçêÑ®ääÉ=EÉêÑ~ëëí=áå=dìsJoÉÅÜåìåÖF=ÇÉå=bêÑçäÖ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=ÑÉëíëíÉääÉåK= =
46
A. Technik und Ergebnis der Buchführung = =
=
báÖÉåâ~éáí~ä=EbåÇÉ=mÉêáçÇÉ=OF=
Ó== báÖÉåâ~éáí~ä=EbåÇÉ=mÉêáçÇÉ=NF=
Z== bêÑçäÖ==
[=MW=dÉïáåå=
Y=MW=sÉêäìëí=
= =
^ÄÄáäÇìåÖ=NQW=báåÑ~ÅÜÉ=aáëí~åòêÉÅÜåìåÖ= =
a~ë=báÖÉåâ~éáí~ä=áëí=áå=ÇáÉëÉã=_ÉáëéáÉä=áã=g~Üê=OMMS=ìã=QMKMMMIMM=bìêç=ENVMKMMMIMM= ~ÄòΩÖäáÅÜ=NRMKMMMIMMF=~åÖÉï~ÅÜëÉåK=bë=ïìêÇÉ=~äëç=Éáå=dÉïáåå=îçå=QMKMMMIMM=bìêç= ÉêòáÉäíK= báåÉ= bêÑçäÖëÉêãáííäìåÖ= ÇáÉëÉê= ^êí= ÄÉòÉáÅÜåÉí= ã~å= ~äë= aáëí~åòêÉÅÜåìåÖ= çÇÉê= oÉáåîÉêã∏ÖÉåëîÉêÖäÉáÅÜ= E¬= Q= f= bpídFK= táêÇ= Ç~ÄÉá= ÉáåÉ= báÖÉåâ~éáí~äãÉÜêìåÖ= ÑÉëíÖÉëíÉääíI=Ü~í=Ç~ë=råíÉêåÉÜãÉå=ÉáåÉå=dÉïáåå=ÉêòáÉäíK=_Éá=ÉáåÉê=báÖÉåâ~éáí~äãáåJ ÇÉêìåÖ=áëí=Éáå=sÉêäìëí=Éåíëí~åÇÉåK=
= OK=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ= aáÉ=ÄÉêÉáíë=~åÖÉëéêçÅÜÉåÉ=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ=ÉêãáííÉäí=å~ÅÜ=¬=OQO=ff= ed_= ÇÉå= råíÉêåÉÜãÉåëÉêÑçäÖ= ÉáåÉê= oÉÅÜåìåÖëéÉêáçÇÉ= ÇìêÅÜ= ÇÉå= sÉêÖäÉáÅÜ= ÇÉê= Ç~êáå= Éåíëí~åÇÉåÉå= ^ìÑïÉåÇìåÖÉå= EoÉáåîÉêã∏ÖÉåë~Äå~ÜãÉåF= ìåÇ= bêíê®ÖÉ= EoÉáåJ îÉêã∏ÖÉåëòìå~ÜãÉåFK= = =
=
bêíê®ÖÉ=ÇÉê=ÖÉë~ãíÉå=oÉÅÜåìåÖëéÉêáçÇÉ=
Ó== ^ìÑïÉåÇìåÖÉå=ÇÉê=ÖÉë~ãíÉå=oÉÅÜåìåÖëéÉêáçÇÉ=
Z== bêÑçäÖ==
[=MW=dÉïáåå=
Y=MW=sÉêäìëí=
=
^ÄÄáäÇìåÖ=NRW=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ= =
aìêÅÜ= Ç~ë= póëíÉã= ÇÉê= ÇçééÉäíÉå= _ìÅÜÑΩÜêìåÖ= ïáêÇ= ÖÉï®ÜêäÉáëíÉíI= Ç~ëë= aáëí~åòJ êÉÅÜåìåÖ= ìåÇ= dÉïáååJ= ìåÇ= sÉêäìëíêÉÅÜåìåÖ= òìã= ëÉäÄÉå= bêÖÉÄåáë= ÑΩÜêÉå= EbêJ ÑçäÖëÖäÉáÅÜÜÉáí=îçå=dìsJ= ìåÇ=aáëí~åòêÉÅÜåìåÖFK= píÉääí= ã~å= dìs= ìåÇ= aáëí~åòJ êÉÅÜåìåÖ=ÖÉÖÉåΩÄÉêI=ëç=ÉêÖÉÄÉå=ëáÅÜ=ÑçäÖÉåÇÉ=sçêJ=ìåÇ=k~ÅÜíÉáäÉW= =
=
sçêíÉáäÉ=
k~ÅÜíÉáäÉ=
aáëí~åòêÉÅÜåìåÖ=
báåÑ~ÅÜÉ=bêÑçäÖëÉêãáííäìåÖ=
aáÉ= nìÉääÉå= ÇÉë= bêÑçäÖë= çÇÉê= jáëëÉêÑçäÖë=ëáåÇ=åáÅÜí=ëáÅÜíÄ~êK=
dìsJoÉÅÜåìåÖ=
eçÜÉ= qê~åëé~êÉåòI= Ç~= ~åÜ~åÇ= eçÜÉê=^êÄÉáíë~ìÑï~åÇ= ÇÉê= ÉáåòÉäåÉå= dÉëÅÜ®ÑíëîçêÑ®ääÉ= ÖÉå~ì= ÑÉëíÖÉëíÉääí= ïÉêÇÉå= â~ååI= ïÉäÅÜÉ=bêíê®ÖÉL^ìÑïÉåÇìåÖÉå=áå= ïÉäÅÜÉê=e∏ÜÉ=òìã=dÉïáååL=sÉêJ äìëí=ÄÉáÖÉíê~ÖÉå=Ü~ÄÉå=
q~ÄÉääÉ=RW=sçêJ=ìåÇ=k~ÅÜíÉáäÉ=îçå=aáëí~åòêÉÅÜåìåÖ=ìåÇ=dìs= =
3. Technik der Buchführung
47
aÉê=dÉëÉíòÖÉÄÉê=Ü~í=~ìë=dêΩåÇÉå=ÇÉê=qê~åëé~êÉåòI=ÇÉë=dä®ìÄáÖÉêëÅÜìíòÉë=ìåÇ=ÇÉê= råíÉêåÉÜãÉåëÄÉëíÉìÉêìåÖI=ÇÉê=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ=ÇÉå=sçêòìÖ=ÖÉÖÉÄÉå= ìåÇ=ÇáÉëÉ=òìê=mÑäáÅÜí=E¬=OQO=fff=ed_F=ÑΩê=łråíÉêåÉÜãÉê =ÖÉã~ÅÜíK= =
3.3.2
Verbuchung von Aufwendungen und Erträgen
3.3.2.1
Variante A
a~= ^ìÑïÉåÇìåÖÉå= ìåÇ= bêíê®ÖÉ= jáåÇÉêìåÖÉå= ìåÇ= jÉÜêìåÖÉå= ÇÉë= báÖÉåâ~éáí~äë= Ç~êëíÉääÉåI=â∏ååÉå=ÇáÉëÉ=~ìÅÜ=ÇáêÉâí=ΩÄÉê=Ç~ë=báÖÉåâ~éáí~äâçåíç=îÉêÄìÅÜí=ïÉêÇÉåK= ⌦= aáÉ=_ìÅÜìåÖ=ÇÉê=wáåëÄÉä~ëíìåÖ=E_ÉáëéáÉä=NF=ìåÇ=ÇÉë=jáÉíÉáåÖ~åÖë=E_ÉáëéáÉä=OF=~ìë= PKPKN=ÉêÑçäÖí=ëçãáí=ÑçäÖÉåÇÉêã~≈ÉåK=
=
p=
==_~åâ=
e= = p=
^_=
Á= wáåë~ìÑï~åÇ= NOMIMM= = ^_=
=
=
=
= =
h~ëëÉ=
e=
Á= =
=
jáÉíÉêíê~Ö= TRMIMM= =
=
= = p=
===báÖÉåâ~éáí~ä=
e=
wáåë~ìÑï~åÇ=
NOMIMM= ^_=
Á=
=
= jáÉíÉêíê~Ö=
TRMIMM=
= a~= Éë= ëáÅÜ= ÄÉáã= hçåíç= łbáÖÉåâ~éáí~ä = ìã= Éáå= é~ëëáîÉë= _Éëí~åÇëâçåíç= Ü~åÇÉäíI= ïÉêÇÉå= ^ÄÖ®åÖÉ= E^ìÑïÉåÇìåÖÉåF= áã= pçää= ìåÇ= wìÖ®åÖÉ= Ebêíê®ÖÉF= áã= e~ÄÉå= ÇÉë=hçåíçë=ÉêÑ~ëëíK= ^ìë=dêΩåÇÉå=ã~åÖÉäåÇÉê=§ÄÉêëáÅÜíäáÅÜâÉáí=ìåÇ=ìãëí®åÇäáÅÜÉê=bêãáííäìåÖ=ÇÉë=g~ÜJ êÉëÉêÑçäÖÉë=ïáêÇ=~ÄÉê=áå=ÇÉê=mê~ñáë=~ìÑ=ÉáåÉ=ÇáêÉâíÉ=sÉêÄìÅÜìåÖ=îÉêòáÅÜíÉíK=== =
3.3.2.2
Variante B
rã=ÇáÉ=ëÅÜïÉêïáÉÖÉåÇÉå=k~ÅÜíÉáäÉ=ÇÉê=s~êá~åíÉ=^=òì=ÄÉëÉáíáÖÉåI=ïáêÇ=áå=s~êá~åíÉ= _=ÑΩê=àÉÇÉ=^ìÑï~åÇëJ=ìåÇ=bêíê~Öë~êí=Éáå=ëÉé~ê~íÉë=hçåíç=ÉáåÖÉêáÅÜíÉíI=~ìÑ=ÇÉã=ÇáÉ= dÉÖÉåÄìÅÜìåÖ= ~å= píÉääÉ= ÇÉë= báÖÉåâ~éáí~äâçåíçë= ÉêÑçäÖÉå= â~ååK= aáÉëÉ= hçåíÉå= ÄÉJ òÉáÅÜåÉí=ã~å=~äë=ëçÖK=bêÑçäÖëâçåíÉåK== =
p=
^ìÑï~åÇëâçåíç=
báÖÉåâ~éáí~äJ ãáåÇÉêìåÖÉå=
e= = p=
píçêåçÄìÅÜìåÖÉå=
p~äÇç=
=
^ÄÄáäÇìåÖ=NSW=bêÑçäÖëâçåíÉå=
bêíê~Öëâçåíç=
e=
= píçêåçÄìÅÜìåÖÉå= báÖÉåâ~éáí~äJ ãÉÜêìåÖÉå= = p~äÇç=
48
A. Technik und Ergebnis der Buchführung
bêÑçäÖëâçåíÉå= îÉêÑΩÖÉå= ~åÇÉêë= ~äë= _Éëí~åÇëâçåíÉå= ΩÄÉê= âÉáåÉå= ^åÑ~åÖëÄÉëí~åÇK= ^ìÑï~åÇëâçåíÉå=ÉêÑ~ëëÉå=báÖÉåâ~éáí~äãáåÇÉêìåÖÉå=Eáã=pçääFK=bêíê~ÖëâçåíÉå= åÉÜãÉå= ÖêìåÇë®íòäáÅÜ= báÖÉåâ~éáí~äãÉÜêìåÖÉå= Eáã= e~ÄÉåF= ~ìÑK= aáÉ= dÉÖÉåJ ÄìÅÜìåÖ= ÉáåÉë= ^ìÑï~åÇë= ~ìÑ= ÉáåÉã= _Éëí~åÇëâçåíç= ÉêÑçäÖí= áã= e~ÄÉåI= ÇáÉ= dÉÖÉåJ ÄìÅÜìåÖ=ÉáåÉë=bêíê~Öë=~ìÑ=ÉáåÉã=_Éëí~åÇëâçåíç=áã=pçääK= =
⌦= _ÉáëéáÉä=E^ìÑï~åÇëJ=ìåÇ=bêíê~ÖëîÉêÄìÅÜìåÖ=~åÜ~åÇ=ÇÉê=_ÉáëéáÉäÉ=N=ìåÇ=O=~ìë=^ÄJ ëÅÜåáíí=PKPKNFW= =
_ìÅÜìåÖëë®íòÉW= =
NK=
wáåë~ìÑï~åÇ=
NOMIMM=
~å=
_~åâ=
NOMIMM=
OK=
h~ëëÉ=
TRMIMM=
~å=
jáÉíÉêíê~Ö=
TRMIMM=
=
a~êëíÉääìåÖ=~ìÑ=qJhçåíÉåW= =
p= _Éëí~åÇëâçåíç=ł_~åâ = e= = ^_= Á= wáåë~ìÑïK= NOMIMM= = = = = = = = = = = = p= _Éëí~åÇëâçåíç=łh~ëëÉ = e= = ^_= Á= = = = jáÉíÉêíêK= TRMIMM= = = = = = = = =
p= bêÑçäÖëâçåíç=łwáåë~ìÑï~åÇ = e= _~åâ= NOMIMM= = = = = = = = = = = p= bêÑçäÖëâçåíç=łjáÉíÉêíê~Ö = e= = = h~ëëÉ= TRMIMM= = = = = = = = =
=
=
3.3.3
Kontenabschluss
fã=dÉÖÉåë~íò=òì=_Éëí~åÇëâçåíÉå=ïÉêÇÉå=bêÑçäÖëâçåíÉå=~ã=g~ÜêÉëÉåÇÉ=åáÅÜí=ΩÄÉê= Ç~ë= pÅÜäìëëÄáä~åòâçåíç= ~ÄÖÉëÅÜäçëëÉåK= wìê= bêãáííäìåÖ= ÇÉë= g~ÜêÉëÉêÑçäÖÉë= ïáêÇ= Éáå= ëéÉòáÉääÉë=p~ããÉäâçåíç=ÉáåÖÉêáÅÜíÉíI=áå=ÇÉã=ëáÅÜ=ÇÉê=dÉïáåå=çÇÉê=ÇÉê=sÉêäìëí=ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ~äë= p~äÇç= ÉêÖáÄíK= §ÄÉê= ÇáÉëÉë= ëçÖK= dÉïáååJ= ìåÇ= sÉêäìëíâçåíç= ïÉêÇÉå=~ääÉ=^ìÑï~åÇëJ=ìåÇ=bêíê~ÖëâçåíÉå=~ÄÖÉëÅÜäçëëÉåK= aáÉ=~ääÖÉãÉáåÉå=_ìÅÜìåÖëë®íòÉ=ÑΩê=ÇÉå=^ÄëÅÜäìëë=îçå=bêÑçäÖëâçåíÉå=ä~ìíÉåW= = =
dìsJhçåíç=
~å=
^ìÑï~åÇëâçåíç=
bêíê~Öëâçåíç=
~å=
dìsJhçåíç=
=
= ⌦= ^ÄëÅÜäìëë=îçå=bêÑçäÖëâçåíÉå=~åÜ~åÇ=ÇÉê=_ÉáëéáÉäÉ=N=ìåÇ=OW= =
_ìÅÜìåÖëë®íòÉ== =
NK= dìsJhçåíç=
NOMIMM=
~å=
wáåë~ìÑï~åÇ=
NOMIMM=
OK= jáÉíÉêíê~Ö=
TRMIMM=
~å=
dìsJhçåíç=
TRMIMM=
= =
3. Technik der Buchführung
49
a~êëíÉääìåÖ=~ìÑ=qJhçåíÉåW= =
p=
==wáåë~ìÑï~åÇ=
_~åâ= NOMIMM= dìs== Ep~äÇçF=
=
NOMIMM= =
e= = NOMIMM=
p=
=
===========jáÉíÉêíê~Ö=
dìs== Ep~äÇçF=
NOMIMM= =
=
e=
TRMIMM= h~ëëÉ=
TRMIMM=
TRMIMM= =
TRMIMM=
= =
p=
========================dìs=
wáåë~ìÑï~åÇ=
e=
NOMIMM= jáÉíÉêíê~Ö=
=
TRMIMM=
= =
=
= fã= pçää= ÇÉë= hçåíçë= łdìs = í~ìÅÜÉå= òìã= g~ÜêÉëÉåÇÉ= ÇáÉ= p~äÇÉå= ë®ãíäáÅÜÉê= ^ìÑJ ï~åÇëâçåíÉå= ~ìÑK= fã= e~ÄÉå= ëáåÇ= ÉåíëéêÉÅÜÉåÇ= ÇáÉ= tÉêíÉ= ÇÉê= bêíê~ÖëâçåíÉå= òì= ÑáåÇÉåK=^åÜ~åÇ=ÇáÉëÉê=hçåëíÉää~íáçå=â~åå=åìå=ÇÉê=bêÑçäÖ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=ÉêãáíJ íÉäí=ïÉêÇÉåK= =
p=
dìsJhçåíç=
^ìÑïÉåÇìåÖÉå=
e= =
p=
=dìsJhçåíç=
bêíê®ÖÉ=
=
^ìÑïÉåÇìåÖÉå=
p~äÇç=EsÉêäìëíF=
=
p~äÇç=EdÉïáååF=
e=
bêíê®ÖÉ=
=
^ÄÄáäÇìåÖ=NTW=^ÄëÅÜäìëë=ÇÉë=dìsJhçåíçë= §ÄÉêëíÉáÖÉå=ÇáÉ=^ìÑïÉåÇìåÖÉå=ÉáåÉê=oÉÅÜåìåÖëéÉêáçÇÉ=ÇÉêÉå=bêíê®ÖÉI=ëç=ÉåíëíÉÜí= Éáå=sÉêäìëíI=ÇÉê=~ìÑ=ÇÉê=e~ÄÉåëÉáíÉ=ÇÉë=dìsJhçåíçë=Epçääë~äÇçF=~ìëÖÉïáÉëÉå=ïáêÇK= báå=dÉïáåå=ÜáåÖÉÖÉå=Ebêíê®ÖÉ=[=^ìÑïÉåÇìåÖÉåF=í~ìÅÜí=~ìÑ=ÇÉê=pçääëÉáíÉ=Ee~ÄÉåJ ë~äÇçF=~ìÑK= k~ÅÜ=¬=OQS=^ÄëK=O=ed_=áëí=Éë=îÉêÄçíÉå=^ìÑï~åÇëJ=ìåÇ=bêíê~ÖëéçëíÉå=ãáíÉáå~åÇÉê= òì=îÉêêÉÅÜåÉåK=aáÉ=dìsJoÉÅÜåìåÖ=áå=pí~ÑÑÉäÑçêãI=ÇáÉ=~ìë=ÇÉã=dìsJhçåíç=~ÄÖÉäÉáJ íÉí=ïáêÇI=ëçää=å®ãäáÅÜ=ÇáÉ=nìÉääÉå=ÇÉë=bêÑçäÖÉë=ÉáåÇÉìíáÖ=ëáÅÜíÄ~ê=ã~ÅÜÉåK=báåÉ=p~äJ ÇáÉêìåÖ= òïáëÅÜÉå= òK_K= wáåë~ìÑïÉåÇìåÖÉå= ìåÇ= wáåëÉêíê®ÖÉå= ïΩêÇÉ= fåÑçêã~íáçåÉå= îÉêëÅÜäÉáÉêå=ìåÇ=ëç=ÇÉå=fåÑçêã~íáçåëÖÉÜ~äí=ÇÉê=dìsJoÉÅÜåìåÖ=EÑΩê=òK_K=dä®ìÄáÖÉê= çÇÉê=h~éáí~äÖÉÄÉêF=êÉÇìòáÉêÉå=ìåÇ=ÉáåÉ=ÖÉå~ìÉêÉ=bêÑçäÖë~å~äóëÉ=ÉêëÅÜïÉêÉåK=== a~ë=dìsJhçåíç=ëÉäÄëí=ãìëë=~ã=g~ÜêÉëÉåÇÉ=å~íΩêäáÅÜ=ÉÄÉåÑ~ääë=~ÄÖÉëÅÜäçëëÉå=ïÉêJ ÇÉåK=aáÉë=ÖÉëÅÜáÉÜí=ΩÄÉê=Ç~ë=hçåíç=łbáÖÉåâ~éáí~ä K=a~ÄÉá=ëáåÇ=~ääÉêÇáåÖë=òïÉá=c®ääÉ= òì=ìåíÉêëÅÜÉáÇÉåW= = NK=c~ääW=bë=ïìêÇÉ=Éáå=sÉêäìëí=EoÉáåîÉêã∏ÖÉåëãáåÇÉêìåÖF=ÉêïáêíëÅÜ~ÑíÉíK= =
_ìÅÜìåÖW= =
=
báÖÉåâ~éáí~ä= =
=
~å=
=
dìsJhçåíç=
50
A. Technik und Ergebnis der Buchführung
hçåíÉåÇ~êëíÉääìåÖW== =
=
p=
dìsJhçåíç=
^ìÑïÉåÇìåÖÉå=
e= =
bêíê®ÖÉ=
p=
=
p~äÇç=EsÉêäìëíF= =
===báÖÉåâ~éáí~ä=
sÉêäìëí=
pÅÜäìëëÄÉëí~åÇ=
e=
^åÑ~åÖëÄÉëí~åÇ=
= ^ÄÄáäÇìåÖ=NUW=^ÄëÅÜäìëë=ÇÉë=dìsJhçåíçë=ÄÉá=sÉêäìëí= =
OK=c~ääW=bë=ïìêÇÉ=Éáå=dÉïáåå=EoÉáåîÉêã∏ÖÉåëãÉÜêìåÖF=ÉêïáêíëÅÜ~ÑíÉíK= =
_ìÅÜìåÖW= =
=
dìsJhçåíç=
~å=
=
báÖÉåâ~éáí~ä==
=
=
hçåíÉåÇ~êëíÉääìåÖW= ==
=
p=
dìsJhçåíç=
^ìÑïÉåÇìåÖÉå=
p~äÇç=EdÉïáååF
e= =
bêíê®ÖÉ=
=
=
p=
báÖÉåâ~éáí~ä=
pÅÜäìëëÄÉëí~åÇ=
e=
^åÑ~åÖëÄÉëí~åÇ=
dÉïáåå=
= ^ÄÄáäÇìåÖ=NVW=^ÄëÅÜäìëë=ÇÉë=dìsJhçåíçë=ÄÉá=dÉïáåå= =
aÉê= p~äÇç= ÇÉë= hçåíçë= łbáÖÉåâ~éáí~ä = ïáêÇ= ïáÉ= ÄÉá= àÉÇÉã= é~ëëáîÉå= _Éëí~åÇëâçåíç= ~ìÑ=Ç~ë=pÅÜäìëëÄáä~åòâçåíç=ÖÉÄìÅÜíK= =
3.3.4
Zusammensetzung des Gesamterfolgs
tÉêÇÉå=ÇáÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉI=~ìë=ÇÉåÉå=ëáÅÜ=ÇÉê=g~ÜêÉëÉêÑçäÖ=EdÉïáåå= çÇÉê=sÉêäìëíF=ÉáåÉë=råíÉêåÉÜãÉåë=ÉêÖáÄíI=áã=eáåÄäáÅâ=~ìÑ=áÜêÉ=k~ÅÜÜ~äíáÖâÉáí=ìåíÉêJ ëìÅÜíI= ëç= â~åå= ã~å= òïáëÅÜÉå= ÄÉíêáÉÄëÄÉÇáåÖíÉå= ìåÇ= åÉìíê~äÉå= bêÑçäÖëâçãéçåÉåJ íÉå=ìåíÉêëÅÜÉáÇÉåK= _ÉíêáÉÄëÄÉÇáåÖíÉ= ^ìÑïÉåÇìåÖÉå= EwïÉÅâ~ìÑï~åÇF= ìåÇ= bêíê®ÖÉ= EwïÉÅâÉêíê~ÖF= ëíÉÜÉå= ãáí= ÇÉê= ÄÉíêáÉÄäáÅÜÉå= iÉáëíìåÖëÉêëíÉääìåÖ= áå= ìåãáííÉäÄ~êÉã= wìë~ããÉåÜ~åÖ= ìåÇ= Ü~ÄÉå= êÉéê®ëÉåí~íáîÉå= `Ü~ê~âíÉê= ÑΩê= âΩåÑíáÖÉ= oÉÅÜåìåÖëéÉêáçÇÉåK= kÉìíê~äÉ= ^ìÑïÉåÇìåÖÉå= ìåÇ= bêíê®ÖÉ= ÜáåÖÉÖÉå= ÑäìâíìáÉêÉå= îçå= mÉêáçÇÉ= òì= mÉêáçÇÉK= páÉ= ïÉêÇÉå=áå=ÑçäÖÉåÇÉ=bêÑçäÖëâçãéçåÉåíÉå=ÉáåÖÉíÉáäíW=
ÄÉíêáÉÄëÑêÉãÇÉ= aÉÑáåáíáçåW=^ìÑïÉåÇìåÖÉå=çÇÉê=bêíê®ÖÉI=ÇáÉ=åáÅÜí=ãáí=ÇÉã=råíÉêåÉÜãÉåëÖÉJ ÖÉåëí~åÇ= òì= îÉêÉáåÄ~êÉå= ëáåÇI= ÇKÜK= áå= âÉáåÉêäÉá= _ÉòáÉÜìåÖ= òìã= ÉáÖÉåíäáÅÜÉå= ^ìÑÖ~ÄÉåÄÉêÉáÅÜ=ÇÉë=_ÉíêáÉÄÉë=ëíÉÜÉå= _ÉáëéáÉäW=báåÉ=pÅÜêÉáåÉêÉá=EråíÉêåÉÜãÉåëÖÉÖÉåëí~åÇW=c~Äêáâ~íáçå=ìåÇ=sÉêâ~ìÑ= îçå=j∏ÄÉäåF=ÉêïáêíëÅÜ~ÑíÉí=ÉáåÉå=dÉïáåå=ÇìêÅÜ=ÇÉå=sÉêâ~ìÑ=îçå=^âíáÉåK=
=
3. Technik der Buchführung
51
éÉêáçÇÉåÑêÉãÇÉ= aÉÑáåáíáçåW= ^ìÑïÉåÇìåÖÉå= çÇÉê= bêíê®ÖÉI= ÇáÉ= òï~ê= ÇìêÅÜ= ÇáÉ= iÉáëíìåÖëÉêëíÉäJ äìåÖ=ÄòïK=JîÉêïÉêíìåÖ=ÉåíëíÉÜÉåI=~ÄÉê=ÉáåÉê=~åÇÉêÉå=~äë=ÇÉê=~âíìÉääÉå=oÉÅÜJ åìåÖëéÉêáçÇÉ=òìòìçêÇåÉå=ëáåÇ=
~ì≈ÉêçêÇÉåíäáÅÜÉ== aÉÑáåáíáçåW=råîçêÜÉêëÉÜÄ~êÉ=çÇÉê=ìåÖÉï∏ÜåäáÅÜÉ=^ìÑïÉåÇìåÖÉå=çÇÉê=bêíê®J ÖÉI=ÇáÉ=âÉáåÉê=~åÇÉêÉå=h~íÉÖçêáÉ=òìÖÉçêÇåÉí=ïÉêÇÉå=â∏ååÉå=
= =
aáÉ= å~ÅÜÑçäÖÉåÇÉ= q~ÄÉääÉ= ÄáÉíÉí= ÉáåÉå= §ÄÉêÄäáÅâ= ΩÄÉê= íóéáëÅÜÉ= ÄÉíêáÉÄëÄÉÇáåÖíÉ= ìåÇ=åÉìíê~äÉ=bêíê®ÖÉW= =
= ÄÉíêáÉÄëÄÉÇáåÖí=
åÉìíê~äW= ÄÉíêáÉÄëÑêÉãÇ=
=
éÉêáçÇÉåÑêÉãÇ= ~ì≈ÉêçêÇÉåíäáÅÜ=
^ìÑï~åÇ= oçÜëíçÑÑîÉêÄê~ìÅÜ= i∏ÜåÉLdÉÜ®äíÉê= wáåë~ìÑïÉåÇìåÖÉå=
bêíê~Ö= rãë~íòÉêä∏ëÉ= wáåëÉêíê®ÖÉ=
=
sÉêäìëíÉ=~ìë=tÉêíé~J éáÉêÖÉëÅÜ®ÑíÉå= píÉìÉêå~ÅÜò~ÜäìåÖ= _ê~åÇJ=çÇÉê=råïÉííÉêJ ëÅÜ®ÇÉåI=aáÉÄëí~ÜäI=råJ íÉêëÅÜä~ÖìåÖ=
dÉïáååÉ=~ìë=tÉêíé~J éáÉêÖÉëÅÜ®ÑíÉå= píÉìÉêêΩÅâÉêëí~ííìåÖ= pÅÜ~ÇÉåÉêë~íò=ÇÉê= sÉêëáÅÜÉêìåÖ=
q~ÄÉääÉ=SW=bêÑçäÖëëé~äíìåÖ= =
aáÉëÉ=^ìÑëé~äíìåÖ=ÇÉê=bêÑçäÖëâçãéçåÉåíÉå=Éêã∏ÖäáÅÜí=åìå=~ìÅÜ=ÉáåÉ=Éíï~ë=ÇáÑÑÉJ êÉåòáÉêíÉêÉ=_Éíê~ÅÜíìåÖ=ÇÉë=dÉë~ãíÉêÑçäÖÉëK=
= =
ÄÉíêáÉÄëÄÉÇáåÖíÉê=bêíê~Ö=
=
= åÉìíê~äÉê=bêíê~Ö=
Ó== ÄÉíêáÉÄëÄÉÇáåÖíÉê=^ìÑï~åÇ=
=
Ó== åÉìíê~äÉê=^ìÑï~åÇ=
Z== çêÇÉåíäáÅÜÉë=bêÖÉÄåáë= = ===== E_ÉíêáÉÄëÉêÑçäÖI=çéÉê~íáîÉë=bêÖÉÄåáëF=
Z==åÉìíê~äÉë=bêÖÉÄåáë=
= = =
çêÇÉåíäáÅÜÉë=bêÖÉÄåáë=
H== åÉìíê~äÉë=bêÖÉÄåáë= Z== dÉë~ãíÉêÑçäÖ= =
^ÄÄáäÇìåÖ=OMW=wìë~ããÉåëÉíòìåÖ=ÇÉë=dÉë~ãíÉêÑçäÖÉë= =
52
A. Technik und Ergebnis der Buchführung
fã= dìsJhçåíç= ëíÉääí= ëáÅÜ= ÇáÉëÉ= ^ìÑëé~äíìåÖ= ÇÉê= ^ìÑïÉåÇìåÖÉå= ìåÇ= bêíê®ÖÉ= ìåíÉê= ÇÉê=^åå~ÜãÉ=éçëáíáîÉê=bêÖÉÄåáëëÉ=ïáÉ=ÑçäÖí=Ç~êW= =
p=
==dìs=
_ÉíêáÉÄëÄÉÇáåÖíÉê== ^ìÑï~åÇ=
e=
=
_ÉíêáÉÄëÄÉÇáåÖíÉê=bêíê~Ö=
lêÇÉåíäáÅÜÉë=bêÖÉÄåáë=
kÉìíê~äÉë=bêÖÉÄåáë=
kÉìíê~äÉê=bêíê~Ö=
=
dÉë~ãíÉêÑçäÖ=
=
dÉë~ãí~ìÑï~åÇ=
=
dÉë~ãíÉêíê~Ö=
kÉìíê~äÉê=^ìÑï~åÇ=
= =
^ÄÄáäÇìåÖ=ONW=wìë~ããÉåëÉíòìåÖ=ÇÉë=dÉë~ãíÉêÑçäÖÉë=áã=dìsJhçåíç= =
dä®ìÄáÖÉê=ìåÇ=fåîÉëíçêÉå=ÄÉíê~ÅÜíÉå=òìê=båíëÅÜÉáÇìåÖëÑáåÇìåÖ=åáÉã~äë=~ìëëÅÜäáÉ≈J äáÅÜ= Ç~ë= dÉë~ãíÉêÖÉÄåáë= EçêÇÉåíäáÅÜÉë= H= åÉìíê~äÉë= bêÖÉÄåáëF= ÉáåÉê= råíÉêåÉÜãìåÖI= Ç~=ÇáÉ=Ç~êáå=ÉåíÜ~äíÉåÇÉå=åÉìíê~äÉå=_Éëí~åÇíÉáäÉ=E~ì≈ÉêÖÉï∏ÜåäáÅÜÉ=bêÉáÖåáëëÉ=ÉáJ åÉë=dÉëÅÜ®Ñíëà~ÜêÉëF=ÇÉå=ÉáÖÉåíäáÅÜÉå=bêÑçäÖ=ÇÉë=hÉêåÖÉëÅÜ®Ñíë=îÉêëÅÜäÉáÉêåK= =
⌦= _ÉáëéáÉäW= =
=
= lêÇÉåíäáÅÜÉë=bêÖÉÄåáë= H==kÉìíê~äÉë=bêÖÉÄåáë= Z== dÉë~ãíÉêÖÉÄåáë=
mÉêáçÇÉ=N=
mÉêáçÇÉ=O=
mÉêáçÇÉ=P=
NPMKMMMIMM=
NMMKMMMIMM=
TMKMMMIMM=
PMKMMMIMM=
QMKMMMIMM=
UMKMMMIMM=
NSMKMMMIMM
NQMKMMMIMM
NRMKMMMIMM
=
tΩêÇÉ=ã~å=ÇáÉ=bêÖÉÄåáëÉåíïáÅâäìåÖ=ÇáÉëÉë=råíÉêåÉÜãÉåë=îçå=mÉêáçÇÉ=N=Äáë=P=åìê= ~åÜ~åÇ= ÇÉë= dÉë~ãíÉêÖÉÄåáëëÉë= ÄÉìêíÉáäÉåI= ëç= ÉêÖ®ÄÉ= ëáÅÜ= Éáå= êÉÅÜí= ëí~ÄáäÉê= ìåÇ= âçåíáåìáÉêäáÅÜ= éçëáíáîÉê= sÉêä~ìÑK= k~ÅÜ= ÉáåÉã= _äáÅâ= ~ìÑ= ÇÉå= ëíÉíáÖÉå= oΩÅâÖ~åÖ= ÇÉë= çêÇÉåíäáÅÜÉå= bêÖÉÄåáëëÉë= EÑΩê= òìâΩåÑíáÖÉ= mÉêáçÇÉå= êÉéê®ëÉåí~íáîF= ïΩêÇÉ= Éáå= fåîÉëJ íçê= ëÉáåÉ= båíëÅÜÉáÇìåÖÉå= åçÅÜ= Éáåã~ä= ΩÄÉêÇÉåâÉåK= a~ë= åÉìíê~äÉ= bêÖÉÄåáë= ÖäÉáÅÜí= òï~ê=áã=jçãÉåí=åçÅÜ=ÇáÉ=ëáåâÉåÇÉ=oÉåí~Äáäáí®í=ÇÉë=hÉêåÖÉëÅÜ®Ñíë=~ìëI=ÇçÅÜ=â~åå= ÇÉê= tÉêí= ÇÉë= åÉìíê~äÉå= bêÖÉÄåáëëÉë= áã= ÑçäÖÉåÇÉå= dÉëÅÜ®Ñíëà~Üê= ïáÉÇÉê= Ñ~ääÉå= ìåÇ= Ç~ãáí=Ç~ë=dÉë~ãíÉêÖÉÄåáë=ÉêÜÉÄäáÅÜ=êÉÇìòáÉêÉåK=_ÉáëéáÉäëïÉáëÉ=ã~Ö=Éáå=péÉâìä~íáJ çåëÖÉïáåå= ÇÉå= _ÉíêáÉÄ= áå=mÉêáçÇÉ=P= ÖÉê~ÇÉ= åçÅÜ= Éáåã~ä=łÖÉêÉííÉí = Ü~ÄÉåI= àÉÇçÅÜ= ëçääíÉ= ëáÅÜ= ÇáÉ= råíÉêåÉÜãÉåëäÉáíìåÖ= ÑΩê= âçããÉåÇÉ= mÉêáçÇÉå= ìåÄÉÇáåÖí= ~ìÑ= ÉáåÉ= hçêêÉâíìê=ÇÉë=çêÇÉåíäáÅÜÉå=bêÖÉÄåáëëÉë=ÇìêÅÜ= òK_K=mêÉáëÉêÜ∏ÜìåÖÉåI=^Äë~íòëíÉáÖÉêJ ìåÖ=çÇÉê=o~íáçå~äáëáÉêìåÖ=âçåòÉåíêáÉêÉåI=ìã=dä®ìÄáÖÉê=ìåÇ=fåîÉëíçêÉå=âÉáå=åÉÖ~J íáîÉë=_áäÇ=òì=äáÉÑÉêåK= = =
=
3. Technik der Buchführung
53
=
3.3.5
Einfacher Geschäftsgang (mit Erfolgskonten)
⌦= wì= _ÉÖáåå= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= OMMT= äáÉÖÉå= ÉáåÉã= âäÉáåÉå= báåòÉäÜ~åÇÉäëìåíÉêåÉÜJ ãÉå=ÇáÉ=ÑçäÖÉåÇÉå=hçåíÉå~åÑ~åÖëÄÉëí®åÇÉ=îçêK= =
_d^=
PKRMMIMM= =
t~êÉå=
NRKMMMIMM= =
_~åâ=
PKQMMIMM= =
h~ëëÉ=
NKOMMIMM= =
báÖÉåâ~éáí~ä=
NQKNMMIMM=
i~åÖÑêK=_~åâîÉêÄK=
SKSMMIMM=
sÉêÄK=~ìë=ii=
OKQMMIMM= =
=
fã= ïÉáíÉêÉå= sÉêä~ìÑ= ÇÉë= _ÉáëéáÉäë= ïÉêÇÉå= ÇáÉ= ÉêÑçäÖëåÉìíê~äÉå= dÉëÅÜ®ÑíëîçêÑ®ääÉ= ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=OMMT=~ì≈Éê=^ÅÜí=ÖÉä~ëëÉåK=hçåíÉåÉê∏ÑÑåìåÖ=ìåÇ=J~ÄëÅÜäìëë=ÇÉê= _Éëí~åÇëâçåíÉå=ïÉêÇÉå=åáÅÜí=ÄÉÜ~åÇÉäíK=bë=ïáêÇ=òìê=sÉêÉáåÑ~ÅÜìåÖ=~åÖÉåçããÉåI= Ç~ëë=Éë=åìê=òì=ÑΩåÑ=ÉêÑçäÖëïáêâë~ãÉå=_ìÅÜìåÖëîçêÖ®åÖÉå=â~ãK=aáÉëÉ=Ä~ëáÉêÉå=~ìÑ= ÑçäÖÉåÇÉå=dÉëÅÜ®ÑíëîçêÑ®ääÉåK= =
iÑÇK=kêK=
dÉëÅÜ®ÑíëîçêÑ~ää=
MN=
_~êò~ÜäìåÖ=ÇÉê=jáÉíÉ=ÑΩê=ÇáÉ=sÉêâ~ìÑëê®ìãÉW=NKOMMIMM=bìêç=
MO=
wáåëÖìíëÅÜêáÑí=ÑΩê=pé~êÖìíÜ~ÄÉåW=ONIRM=bìêç=
MP=
hçêêÉâíìêÄìÅÜìåÖ= òì= kêK= MOI= Ç~= ÇÉê= âçêêÉâíÉ= wáåëÄÉíê~Ö= ÄÉá= NOIRM= bìêç=äáÉÖí=
MQ=
dÉÜ~äíëò~ÜäìåÖ=~å=^åÖÉëíÉääíÉW=SPMIMM=bìêç=
MR=
^ìÑ=ÇÉã=_~åââçåíç=ÉáåÖÉÖ~åÖÉåÉ=rãë~íòÉêä∏ëÉW=OMKQMMIMM=bìêç=
=
_ìÅÜìåÖëë®íòÉW= =
MNK= jáÉí~ìÑï~åÇ=
NKOMMIMM=
~å=
h~ëëÉ=
ONIRM=
~å=
wáåëÉêíê®ÖÉ=
VIMM=
~å=
_~åâ=
NKOMMIMM=
=
MOK= _~åâ=
ONIRM=
=
MPK= wáåëÉêíê®ÖÉ=
VIMM=
=
få=ÇáÉëÉã=c~ää=ãìëë=åáÅÜí=ÇáÉ=âçãéäÉííÉ=_ìÅÜìåÖ=kêK=MO=ëíçêåáÉêí=ïÉêÇÉåK=bê= êÉáÅÜí=~ìëI=Ç~ë=hçåíç=łwáåëÉêíê®ÖÉ =ìã=ONIRM=Ó=NOIRM=Z=VIMM=bìêç=~ìÑ=ÇÉå=âçêJ êÉâíÉå=pí~åÇ=îçå=NOIRM=bìêç=òì=âçêêáÖáÉêÉåK== =
MQK= dÉÜ®äíÉê=
SPMIMM=
~å=
_~åâ=
OMKQMMIMM=
~å=
rãë~íòÉêä∏ëÉ=
SPMIMM=
=
MRK= _~åâ= = =
OMKQMMIMM=
q=
54
A. Technik und Ergebnis der Buchführung
hçåíÉåÉáåíê~ÖìåÖÉå=áå=ÇÉå=~âíáîÉå=_Éëí~åÇâçåíÉåW= =
p=
================_~åâ=
b_h=
e=
PKQMMIMM= MPK=wáåëÉêíê®ÖÉ=
MOK=wáåëÉêíê®ÖÉ=
ONIRM= MQK=dÉÜ®äíÉê=
MRK=rãë~íòÉêä∏ëÉ=
=
=
p=
================h~ëëÉ=
=
OPKNUOIRM=
=
= b_h=
SPMIMM=
OMKQMMIMM= p_h=
OPKUONIRM=
VIMM=
OPKUONIRM=
= e=
NKOMMIMM= MNK=jáÉí~ìÑï~åÇ=
NKOMMIMM=
NKOMMIMM=
NKOMMIMM=
=
= eáåïÉáëW= aìêÅÜ=ÇáÉ=_Éò~ÜäìåÖ=ÇÉê=jáÉíÉ=ÉêêÉáÅÜí=Ç~ë=hçåíç=łh~ëëÉ =ÉáåÉå=_Éëí~åÇ=îçå=kìääK= bë=í~ìÅÜí=Ç~ÜÉê=åáÅÜí==ãÉÜê=áå=ÇÉê=pÅÜäìëëÄáä~åò=~ìÑK= = hçåíÉåÉáåíê~ÖìåÖÉå=áå=ÇÉå=bêÑçäÖëâçåíÉåW= =
p=
=====rãë~íòÉêä∏ëÉ=
dìs=
OMKQMMIMM= MRK=_~åâ=
=
=
OMKQMMIMM=
=
=
p=
wáåëÉêíê®ÖÉ=
MPK=_~åâ=
VIMM= MOK=_~åâ=
dìs=
=
p=
ONIRM=
=
=
ONIRM
=
ONIRM=
=
=
=
==dÉÜ®äíÉê=
MQK=_~åâ=
SPMIMM
=
SPMIMM
= p=
e=
NOIRM
=
=
OMKQMMIMM=
OMKQMMIMM=
=
=
e=
dìs=
= NKOMMIMM
=
NKOMMIMM
SPMIMM
=
SPMIMM=
=
==========jáÉí~ìÑïÉåÇìåÖÉå=
MNK=h~ëëÉ=
e=
dìs=
=
= e= NKOMMIMM
NKOMMIMM=
3. Technik der Buchführung
55
aáÉ= p~äÇÉå= ÇÉê= bêÑçäÖëâçåíÉå= ïÉêÇÉå= åìå= ~ìÑ= ÇÉã= hçåíç= łdìs = ÖÉÖÉåÖÉÄìÅÜí= ìåÇ=ÇáÉëÉë=ΩÄÉê=Ç~ë=hçåíç=łbáÖÉåâ~éáí~ä =~ÄÖÉëÅÜäçëëÉåK= = p=
==============dìs=
dÉÜ®äíÉê=
e=
SPMIMM= rãë~íòÉêä∏ëÉ=
jáÉí~ìÑïÉåÇK=
OMKQMMIMM=
NKOMMIMM= wáåëÉêíê®ÖÉ=
báÖÉåâ~éáí~ä=
=
NOIRM=
NUKRUOIRM=
=
=
OMKQNOIRM=
=
OMKQNOIRM=
=
=
=
p=
========báÖÉåâ~éáí~ä=
e=
POKSUOIRM= b_h=
NQKNMMIMM=
= dìs=
NUKRUOIRM=
p_h=
=
=
POKSUOIRM= =
POKSUOIRM=
= = ^ÄëÅÜäìëë=ÇÉê=bêÑçäÖëâçåíÉåW= =
rãë~íòÉêä∏ëÉ=
OMKQMMIMM=
wáåëÉêíê®ÖÉ=
~å=
dìs=
NOIRM=
~å=
dìs=
dìs=
SPMIMM=
~å=
dÉÜ®äíÉê=
dìs=
NKOMMIMM=
~å=
jáÉí~ìÑïÉåÇìåÖÉå=
~å=
báÖÉåâ~éáí~ä=
OMKQMMIMM= NOIRM= SPMIMM= NKOMMIMM=
= ^ÄëÅÜäìëë=ÇÉë=dìsJhçåíçëW= =
dìs=
NUKRUOIRM=
NUKRUOIRM=
= eáÉê~ìë=ÉêÖáÄí=ëáÅÜ=ëÅÜäáÉ≈äáÅÜ=ÇáÉ=pÅÜäìëëÄáä~åò=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=OMMTW= = ^= _d^=
=
=
pÅÜäìëëÄáä~åò=ÇÉë=g~ÜêÉë=OMMT=
m=
PKRMMIMM= báÖÉåâ~éáí~ä=
POKSUOIRM=
t~êÉå=
NRKMMMIMM= i~åÖÑêK=_~åâîÉêÄK=
SKSMMIMM=
_~åâ=
OPKNUOIRM
sÉêÄK=~ìë=ii=
OKQMMIMM=
=
QNKSUOIRM
=
QNKSUOIRM=
56
A. Technik und Ergebnis der Buchführung =
3.3.6
Umsatz- und Gesamtkostenverfahren
táÉ=ÄÉêÉáíë=~åÖÉëéêçÅÜÉåI=â~åå=ÇáÉ=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ=å~ÅÜ=ÇÉã=ëçÖK= rãë~íòâçëíÉåîÉêÑ~ÜêÉå=çÇÉê=ÇÉã=ëçÖK=dÉë~ãíâçëíÉåîÉêÑ~ÜêÉå=~ìÑÖÉëíÉääí=ïÉêÇÉåK= _Éáã=rãë~íòâçëíÉåîÉêÑ~ÜêÉå=ErhsF=ïáêÇ=ÇÉê=_ÉíêáÉÄëÉêÑçäÖ=ÉêãáííÉäíI=áåÇÉã=ÇÉå= bêä∏ëÉå= ÇÉê= ÉáåòÉäåÉå= iÉáëíìåÖÉå= ÉáåÉê= mÉêáçÇÉ= EòìòΩÖäáÅÜ= åÉìíê~äÉê= bêíê®ÖÉF= ÇáÉ= ^ìÑïÉåÇìåÖÉå=ÑΩê=ÇáÉ=~ÄÖÉëÉíòíÉå=iÉáëíìåÖÉå=EòìòΩÖäáÅÜ=åÉìíê~äÉê=^ìÑïÉåÇìåÖÉåF= ÖÉÖÉåΩÄÉêÖÉëíÉääí=ïÉêÇÉåK= =
p=
===
dìs=å~ÅÜ=rhs=
e=
^ìÑï~åÇ=ÑΩê=~ÄÖÉëÉíòíÉ=jÉåÖÉW=
rãë~íòÉêä∏ëÉ=~ìë=~ÄÖÉëÉíòíÉê=jÉåÖÉW=
mêçÇìâí=^=
mêçÇìâí=^=
mêçÇìâí=_=
mêçÇìâí=_=
mêçÇìâí=Á=
mêçÇìâí=Á=
kÉìíê~äÉê=^ìÑï~åÇ=
=
dÉïáåå=
kÉìíê~äÉê=bêíê~Ö=
=
^ÄÄáäÇìåÖ=OOW=dìs=å~ÅÜ=rãë~íòâçëíÉåîÉêÑ~ÜêÉå= kÉìíê~äÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉ=ëáåÇ=Ç~ÄÉá=ëçäÅÜÉI=ÇáÉ=åáÅÜí=ÇìêÅÜ=ÇáÉ=mêçÇìâJ íáçå=ÄòïK=ÇÉå=^Äë~íò=ÄÉÇáåÖí=ëáåÇI=ïáÉ=òK_K=péÉåÇÉåI=ÉíÅK= _Éáã= dÉë~ãíâçëíÉåîÉêÑ~ÜêÉå= EdhsFI= å~ÅÜ= ïÉäÅÜÉã= ëáÅÜ= ~ìÅÜ= ÇáÉ= _ìÅÜìåÖÉå= ÇáÉëÉë=iÉÜêÄìÅÜë=~ìëêáÅÜíÉåI=ïÉêÇÉå=ÇáÉ=ÖÉë~ãíÉå=^ìÑïÉåÇìåÖÉå=EÑΩê=~ääÉ=ÜÉêÖÉJ ëíÉääíÉå= iÉáëíìåÖÉåF= ÉáåÉê= mÉêáçÇÉ= ìåíÉêíÉáäí= å~ÅÜ= ^ìÑï~åÇë~êíÉå= Ej~íÉêá~äI= i∏ÜåÉI= ÉíÅK=~äë=hçëíÉåÄä∏ÅâÉF=ÇÉã=rãë~íò=ÖÉÖÉåΩÄÉêÖÉëíÉääíK=tìêÇÉå=ãÉÜê=mêçÇìâíÉ=~ÄJ ÖÉëÉíòí= ~äë= áå= ÇÉê= oÉÅÜåìåÖëéÉêáçÇÉ= éêçÇìòáÉêíI= â~ã= Éë= òì= i~ÖÉêÉåíå~ÜãÉåK= aáÉ= ^ìÑïÉåÇìåÖÉå=ÑΩê=ÇáÉ=eÉêëíÉääìåÖ=ÇáÉëÉê=ÉåíåçããÉåÉå=mêçÇìâíÉ=ëáåÇ=~äë=ëçÖK=_ÉJ ëí~åÇëãáåÇÉêìåÖÉå=áå=ÇÉê=dìs=òì=ÉêÑ~ëëÉåK=fã=ìãÖÉâÉÜêíÉå=c~ää=â~ã=Éë=òì=ÉáåÉê= báåä~ÖÉêìåÖ= îçå= mêçÇìâíÉåI= ÇÉêÉå= ^ìÑïÉåÇìåÖÉå= ~ìë= ÇÉê= bêÑçäÖëÄÉíê~ÅÜíìåÖ= ÇÉê= ~âíìÉääÉå=mÉêáçÇÉ=ÉåíÑÉêåí=ïÉêÇÉå=ãΩëëÉå=E_Éëí~åÇëãÉÜêìåÖÉåFK= =
p=
=
dìs=å~ÅÜ=dhs=
^ìÑï~åÇ=ÑΩê=éêçÇìòáÉêíÉ=jÉåÖÉW=
rãë~íòÉêä∏ëÉ=~ìë=~ÄÖÉëÉíòíÉê=jÉåÖÉ=
j~íÉêá~ä=
mêçÇìâí=^=
mÉêëçå~ä=
mêçÇìâí=_=
Á=
mêçÇìâí=Á=
kÉìíê~äÉê=^ìÑï~åÇ=
=
_Éëí~åÇëãáåÇÉêìåÖÉå=
kÉìíê~äÉê=bêíê~Ö=
dÉïáåå=
_Éëí~åÇëãÉÜêìåÖÉå=
=
^ÄÄáäÇìåÖ=OPW=dìs=å~ÅÜ=dÉë~ãíâçëíÉåîÉêÑ~ÜêÉå= =
e=
3. Technik der Buchführung
57
⌦= _ÉáëéáÉäW= fã= g~åì~ê= ÇÉë= g~ÜêÉë= OMMT= ïìêÇÉå= áå= ÉáåÉã= råíÉêåÉÜãÉå= îçã= mêçÇìâí= u= PMM= píΩÅâ= ÖÉÑÉêíáÖíK= sÉêâ~ìÑí= ïìêÇÉå= ~ääÉêÇáåÖë= åìê= OMM= píΩÅâ= òì= NMIMM= bìêç= àÉ= píΩÅâK= aáÉ=ãáí=ÇÉê=eÉêëíÉääìåÖ=ÇÉê=PMM=píΩÅâ=îÉêÄìåÇÉåÉå=^ìÑïÉåÇìåÖÉå=ÄÉäáÉÑÉå=ëáÅÜ=áå= ÇÉê=mÉêáçÇÉ=~ìÑ=NKUMMIMM=bìêçK=^å=åÉìíê~äÉå=^ìÑïÉåÇìåÖÉå=ÑáÉäÉå=OMMIMM=bìêç=~åK= kÉìíê~äÉ=bêíê®ÖÉ=äáÉÖÉå=åáÅÜí=îçêK= k~ÅÜ=ÇÉã=rãë~íòâçëíÉåîÉêÑ~ÜêÉå=ëáåÇ=ÇÉã=rãë~íò=îçå=OMM ⋅ NMIMM=Z=OKMMMIMM=bìêç= ÇáÉ=eÉêëíÉääìåÖë~ìÑïÉåÇìåÖÉå=ÇÉê=~ÄÖÉëÉíòíÉ=jÉåÖÉ=îçå=OMM ⋅ SIMM=Z=NKOMMIMM=bìêç= ìåÇ= ÇáÉ= åÉìíê~äÉå= ^ìÑïÉåÇìåÖÉå= îçå= OMMIMM= bìêç= ÖÉÖÉåΩÄÉêòìëíÉääÉå= EeáåïÉáëW= aÉê= eÉêëíÉääìåÖë~ìÑï~åÇ= àÉ= píΩÅâ= ÉêÖáÄí= ëáÅÜ= ~äë= NKUMMIMM : PMM= Z= SIMM= bìêçFK= a~ë= mÉêáçÇÉåÉêÖÉÄåáë=ÉêÖáÄí=ëáÅÜ=Ç~ãáí=ÑçäÖÉåÇÉêã~≈ÉåK= = p= ========dìs=å~ÅÜ=rhs= e= ^ìÑï~åÇ=~ÄÖÉëK=jÉåÖÉ=
kÉìíê~äÉê=^ìÑï~åÇ=
dÉïáåå=
NKOMMIMM= bêä∏ëÉ=~ÄÖÉëK=jÉåÖÉ=
OMMIMM= =
SMMIMM=
OKMMMIMM=
=
=
=
= OKMMMIMM= = OKMMMIMM= = a~ë= dÉë~ãíâçëíÉåîÉêÑ~ÜêÉå= ëíÉääí= ÇÉå= eÉêëíÉääìåÖë~ìÑïÉåÇìåÖÉå= ÑΩê= ÇáÉ= áåëÖÉJ ë~ãíéêçÇìòáÉêíÉ=jÉåÖÉ=áå=e∏ÜÉ=îçå=PMM ⋅ SIMM=Z=NKUMMIMM=bìêç=ìåÇ=ÇÉå=åÉìíê~äÉå= ^ìÑïÉåÇìåÖÉå=îçå=OMMIMM=bìêç=ÇÉå=rãë~íò=îçå=OKMMM=bìêç=ìåÇ=òìÇÉã=ÉáåÉ=_ÉJ ëí~åÇëÉêÜ∏ÜìåÖ= Ebáåä~ÖÉêìåÖ= ÇÉê= åáÅÜí= îÉêâ~ìÑíÉå= NMM= píΩÅâF= áå= e∏ÜÉ= îçå= NMM ⋅ SIMM=Z=SMMIMM=bìêç=ÖÉÖÉåΩÄÉêK=bë=ÉêÖáÄí=ëáÅÜ=Ç~ãáí=ÑçäÖÉåÇÉë=_áäÇK= = p= ========dìs=å~ÅÜ=dhs= e=
^ìÑï~åÇ=éêçÇK=jÉåÖÉ=
kÉìíê~äÉê=^ìÑï~åÇ=
dÉïáåå=
NKUMMIMM= bêä∏ëÉ=~ÄÖÉëK=jÉåÖÉ=
OMMIMM= _Éëí~åÇëÉêÜ∏ÜìåÖ=
SMMIMM=
=
OKMMMIMM=
SMMIMM=
=
= OKSMMIMM= = OKSMMIMM= = eáÉê~ìë=áëí=òì=ÉêâÉååÉåI=Ç~ëë=rãë~íòJ=ìåÇ=dÉë~ãíâçëíÉåîÉêÑ~ÜêÉå=áããÉê=òìã= ëÉäÄÉå= bêÖÉÄåáë= ÑΩÜêÉåK= bë= áëí= ~ìÅÜ= ÉêëáÅÜíäáÅÜI= Ç~ëë= Ç~ë= dÉë~ãíâçëíÉåîÉêÑ~ÜêÉå= òì=ÉáåÉê=Ü∏ÜÉêÉå=_áä~åòëìããÉ=ÑΩÜêíK=a~=píÉìÉêÄÉê~íÉê=~ÄÉê=å~ÅÜ=ÇáÉëÉê=áÜê=eçåçJ ê~ê=ÄÉãÉëëÉåI=áëí=ÇáÉëÉ=q~íë~ÅÜÉ=ÄÉá=ÇÉê=sÉêÑ~ÜêÉåëï~Üä=òì=ÄÉêΩÅâëáÅÜíáÖÉåK=
^ääÖÉãÉáå= â~åå= ÖÉë~Öí= ïÉêÇÉåI= Ç~ëë= ãáí= ÇÉã= rhs= ÇÉê= bêÑçäÖëÄÉáíê~Ö= ÉáåÉë= àÉÇÉå= bêòÉìÖåáëëÉë=òìã=dÉë~ãíÉêÑçäÖ=ÑÉëíÖÉëíÉääí=ïÉêÇÉå=â~ååK=e®ìÑáÖ=ïáêÇ=ëçÖ~ê=ÑΩê=àÉJ ÇÉë=bêòÉìÖåáë=Éáå=ëÉé~ê~íÉë=łhçåíç =ÖÉÑΩÜêíI=áå=ÇÉã=ÉêòÉìÖåáëëéÉòáÑáëÅÜÉ=^ìÑïÉåJ ÇìåÖÉå=ìåÇ=bêíê®ÖÉ=E~äëç=çÜåÉ=åÉìíê~äÉF=^ìÑëÅÜäìëë=ΩÄÉê=ÇÉå=bêÑçäÖëÄÉáíê~Ö=ÖÉÄÉå= ëçääÉåK=a~ë=rhs=òÉáÖí=~äëç=ÇáÉ=bêÑçäÖëèìÉääÉå=~ìÑ=ìåÇ=áëí=Ç~ÜÉê=~ìëë~ÖÉâê®ÑíáÖÉê=~äë= Ç~ë= âçëíÉå~êíÉåçêáÉåíáÉêÉ= dhsK= gÉÇçÅÜ= áëí= ÑΩê= ÇáÉ= ^åïÉåÇìåÖ= ÇÉë= rhs= ÉáåÉ= ~ìëJ ÖÉéê®ÖíÉ=hçëíÉåëíÉääÉåJ=ìåÇ=Jíê®ÖÉêêÉÅÜåìåÖ=åçíïÉåÇáÖI=Ç~ãáí=ÇáÉ=^ìÑïÉåÇìåÖÉå= àÉ=bêòÉìÖåáë=ÉêãáííÉäí=ïÉêÇÉå=â∏ååÉåK=
q=
58
A. Technik und Ergebnis der Buchführung
3.3.7
Gesamtzusammenhang Bestands- und Erfolgskonten
aáÉ= å~ÅÜÑçäÖÉåÇÉ= ^ÄÄáäÇìåÖ= òÉáÖí= ÇáÉ= ïáÅÜíáÖëíÉå= wìë~ããÉåÜ®åÖÉ= òïáëÅÜÉå= _ÉJ ëí~åÇëJ= ìåÇ= bêÑçäÖëâçåíÉå= ìåÇ= ÇÉê= pÅÜäìëëÄáä~åòK= aÉê= sçääëí®åÇáÖâÉáí= Ü~äÄÉê= ïìêJ ÇÉå=áã=báÖÉåâ~éáí~ä=~ìÅÜ=båíå~ÜãÉå=ìåÇ=báåä~ÖÉå=EîÖäK=`=NPF=Ç~êÖÉëíÉääíK== ^ÄëÅÜäìëëÄìÅÜìåÖÉå= E^ÄìF= ëáåÇ= áå= ÇÉê= ^ÄÄáäÇìåÖ= ÇáÉ= ^ÄëÅÜäΩëëÉ= ÇÉê= bêÑçäÖëJ âçåíÉå= ΩÄÉê= Ç~ë= dìsJhçåíçI= ÇÉê= ^ÄëÅÜäìëë= ÇÉë= dìsJhçåíçë= ΩÄÉê= Ç~ë= báÖÉåâ~éáJ í~äâçåíç= ìåÇ= ÇáÉ= ^ÄëÅÜäΩëëÉ= ÇÉê= _Éëí~åÇëâçåíÉå= ΩÄÉê= Ç~ë= pÅÜäìëëÄáä~åòâçåíçK= a~êΩÄÉê= Üáå~ìë= ÖáÄí= Éë= ëçÖK= sçê~ÄëÅÜäìëëÄìÅÜìåÖÉåI= ÇáÉ= ÇÉå= g~ÜêÉë~ÄëÅÜäìëë= îçêÄÉêÉáíÉåK= wì= áÜåÉå= ÖÉÜ∏êÉå= ÇáÉ= = ^ÄëÅÜäΩëëÉ= îçå= råíÉêâçåíÉå=ΩÄÉê= òìÖÉÜ∏êáÖÉ= e~ìéíâçåíÉå= EòK_K= ^ÄëÅÜäìëë= ÇÉë= hçåíçë= SMMN= ΩÄÉê= Ç~ë= hçåíç= SMMMI= îÖäK= `= NKVKOF= ìåÇ=~åÇÉêÉ=ëéÉòáÉääÉ=_ìÅÜìåÖÉå=EïáÉ=òK_K=^ÄëÅÜêÉáÄìåÖÉåI=îÖäK=a=OKNFK== =
^=
=
pÅÜäìëëÄáä~åò=
m=
sÉêã∏ÖÉå=
=
báÖÉåâ~éáí~ä=
=
=
=
pÅÜìäÇÉå=
=
^Äì=
= p=
^Äì=
^âíáîâçåíÉå=
e=
= p=
m~ëëáîâçåíÉå=
======e=
^_=
^ÄÖ®åÖÉ=
=
^ÄÖ®åÖÉ=
^_=
wìÖ®åÖÉ=
p_=
=
p_=
wìÖ®åÖÉ=
=
^Äì=
= p=
báÖÉåâ~éáí~ä=
båíå~ÜãÉå=
=
e=
^_=
=
EsÉêäìëíF=
=
báåä~ÖÉå=
=
p_=
=
dÉïáåå=
=
^Äì=
= =
^Äì
= p=
=
dìs=
e=
p~äÇÉå=ÇÉê=^ìÑï~åÇëâçåíÉå=
p~äÇÉå=ÇÉê=bêíê~ÖëâçåíÉå=
dÉïáåå=
EsÉêäìëíF=
=
=
^Äì=
^Äì
= p=
^ìÑï~åÇëâçåíÉå=
e=
= p=
bêíê~ÖëâçåíÉå= ======e
łwìÖ®åÖÉ =
ł^ÄÖ®åÖÉ =
=
ł^ÄÖ®åÖÉ =
łwìÖ®åÖÉ =
=
p~äÇç=
=
p~äÇç=
=
=
^ÄÄáäÇìåÖ=OQW=dÉë~ãíòìë~ããÉåÜ~åÖ=hçåíÉå~êíÉå=ìåÇ=_áä~åò= =
4.
Kontenrahmen
=
rã=ÄÉá=ÇÉê=Öêç≈Éå=w~Üä=îçå=^ìÑòÉáÅÜåìåÖÉåI=ÇáÉ=í®ÖäáÅÜ=áå=råíÉêåÉÜãÉå=~åÑ~ääÉåI= åáÅÜí= ÇÉå= §ÄÉêÄäáÅâ= ìåÇ= Ç~ãáí= ÇáÉ= dêìåÇä~ÖÉ= ÑΩê= ÄÉíêáÉÄäáÅÜÉ= båíëÅÜÉáÇìåÖÉå= òì= îÉêäáÉêÉåI= ãìëë= ÇáÉ= dÉëÅÜ®ÑíëÄìÅÜÑΩÜêìåÖ= ë~ÅÜÖÉêÉÅÜí= ìåÇ= ê~íáçåÉää= çêÖ~åáëáÉêí= ïÉêÇÉåK=rã=ÇáÉë=òì=ÖÉï®ÜêäÉáëíÉåI=áëí=ÇáÉ=_ìÅÜÑΩÜêìåÖ=ÉáåÉë=råíÉêåÉÜãÉåë=å~ÅÜ= ÉáåÉã=ëóëíÉã~íáëÅÜÉå=lêÇåìåÖëëÅÜÉã~=ãáí=ÉáåÜÉáíäáÅÜÉå=_ÉòÉáÅÜåìåÖÉå=òì= ÑΩÜêÉåK= ^å=ÇáÉëÉë=lêÇåìåÖëëÅÜÉã~=ïÉêÇÉå=ÑçäÖÉåÇÉ=^åëéêΩÅÜÉ=ÖÉëíÉääíW= ^ääÉ=êÉäÉî~åíÉå=hçåíÉå=ãΩëëÉå=îçêÜ~åÇÉå=ëÉáåK= a~ë= lêÇåìåÖëëÅÜÉã~= ãìëë= ÉáåÉ= ÅçãéìíÉêÖÉëíΩíòíÉ= bêÑ~ëëìåÖ= îçå= _ìÅÜìåÖëJ Ç~íÉå=Éêã∏ÖäáÅÜÉå=EòK_K=ÇìêÅÜ=ÉáåÇÉìíáÖÉ=hçåíÉåJfaëFK== báåÉ=sÉêÖäÉáÅÜÄ~êâÉáí=ãáí=ÑêΩÜÉêÉå=oÉÅÜåìåÖëéÉêáçÇÉå=ìåÇ=~åÇÉêÉå=_ÉíêáÉÄÉå= E~ìÅÜ=~ìÑ=áåíÉêå~íáçå~äÉê=bÄÉåÉF=ãìëë=ÖÉÖÉÄÉå=ëÉáåK= aáÉ=_ìÅÜìåÖë~êÄÉáíI=áåâäK=báå~êÄÉáíìåÖ=aêáííÉê=Edä®ìÄáÖÉêF=ìåÇ=åÉìÉê=jáí~êÄÉáJ íÉê=ëçääíÉ=Ç~ÇìêÅÜ=îÉêÉáåÑ~ÅÜí=ïÉêÇÉåK= báå=ëçäÅÜÉë=lêÇåìåÖëëÅÜÉã~=ïáêÇ=~ìÅÜ=~äë=hçåíÉåê~ÜãÉå=ÄÉòÉáÅÜåÉíK=fåÇìëíêáÉÄÉJ íêáÉÄÉ= êáÅÜíÉå= ëáÅÜ= òK_K= å~ÅÜ= ÇÉã= ëçÖK= fåÇìëíêáÉâçåíÉåê~ÜãÉå= EfhoF= ÇÉë= _ìåJ ÇÉëîÉêÄ~åÇë= ÇÉê= ÇÉìíëÅÜÉå= fåÇìëíêáÉ= E_afFK= a~ÄÉá= Ü~åÇÉäí= Éë= ëáÅÜ= ìã= ÉáåÉ= wìJ ë~ããÉåëíÉääìåÖ=~ääÉê=hçåíÉå=EáåâäK=ÉáåÇÉìíáÖÉê=hçåíÉååìããÉêåFI=ÇáÉ=áå=ÉáåÉã=fåJ ÇìëíêáÉÄÉíêáÉÄ=îçêâçããÉå=â∏ååÉåK== aÉê=fho=áëí=~ìÑ=ÇÉê=_~ëáë=ÇÉë=ÇÉâ~ÇáëÅÜÉå=póëíÉãë=EwÉÜåÉêëóëíÉãF=~ìÑÖÉÄ~ìíK=^äJ äÉ=hçåíÉå=ïÉêÇÉå=áå=NM=hçåíÉåâä~ëëÉå=EM=J=VF=~ìÑÖÉÖäáÉÇÉêíK=gÉÇÉ=hçåíÉåâä~ëëÉ=áëí= ïáÉÇÉêìã=áå=NM=hçåíÉåÖêìééÉåI=àÉÇÉ=hçåíÉåÖêìééÉ=áå=NM=hçåíÉå~êíÉå=ìåÇ=àÉJ ÇÉ=hçåíÉå~êí=áå=NM=hçåíÉå=~ìÑÖÉíÉáäíK=pç=ä®ëëí=ëáÅÜ=àÉÇÉë=hçåíç=ÇìêÅÜ=ÉáåÉ=îáÉêëíÉäJ äáÖÉ=hçåíçåìããÉê=ÉáåÇÉìíáÖ=ÄÉòÉáÅÜåÉå=ìåÇ=áå=ÇÉå=hçåíÉåê~ÜãÉå=ÉáåçêÇåÉåK== ⌦= _ÉáëéáÉäW= ^ìÑÄ~ì=ÇÉê=hçåíçåìããÉêW=SMMN=Ó=_ÉòìÖëâçëíÉå=oçÜëíçÑÑÉ= = hçåíÉåâä~ëëÉ=
=
M= N= O= P= Q= R= S==
_ÉíêáÉÄäáÅÜÉ==
T= U= V=
^ìÑïÉåÇìåÖÉå=
=
=
=
^ìÑïÉåÇìåÖÉå= ÑΩê=oe_JpíçÑÑÉI= e~åÇÉäëï~êÉå=
=
=
=
=
=
=
=
=
=
=
=
hçåíÉåÖêìééÉ=
=
=
=
=
=
=
SM= == =
hçåíÉå~êí=
=
=
=
=
=
=
SMM== ^ìÑïÉåÇìåÖÉå== = ÑΩê=píçÑÑÉ=
=
=
=
hçåíç=
=
=
=
=
=
=
SMMN= _ÉòìÖëâçëíÉå== = oçÜëíçÑÑÉ=
=
=
=
60
A. Technik und Ergebnis der Buchführung
aáÉëÉ= áåÇáîáÇìÉääÉ= fa= ÉáåÉë= àÉÇÉë= hçåíçë= Éêã∏ÖäáÅÜí= åìå= ~ìÅÜ= ÉáåÉ= ÅçãéìíÉêÖÉJ ëíΩíòíÉ=^ìÑòÉáÅÜåìåÖ=ÇÉê=_ìÅÜÜ~äíìåÖëÇ~íÉåK=a~=ÇáÉ=ÇìêÅÜ=ÇÉå=fho=îçêÖÉÖÉÄÉåÉå= hçåíÉåÄÉòÉáÅÜìåÖÉå= ìåÇ= JåìããÉêå= îçå= îáÉäÉå= ÇÉìíëÅÜÉå= fåÇìëíêáÉÄÉíêáÉÄÉå= îÉêJ ïÉåÇÉí=ïÉêÇÉåI=áëí=ÉáåÉ=å~íáçå~äÉ=sÉêÖäÉáÅÜÄ~êâÉáí=ÇÉê=_ìÅÜÜ~äíìåÖëÇ~íÉå=ã∏ÖäáÅÜK= ^ìë=ÇÉã=hçåíÉåê~ÜãÉå=ÉåíïáÅâÉäí=àÉÇÉê=fåÇìëíêáÉÄÉíêáÉÄ=ëÉáåÉå=ÉáÖÉåÉå=Ö~åò=ëéÉJ òáÑáëÅÜÉå=hçåíÉåéä~åI=ÇÉê=åìê=ÇáÉ=hçåíÉå=ÉåíÜ®äíI=ÇáÉ=Ç~ë=ÉáåòÉäåÉ=råíÉêåÉÜãÉå= í~íë®ÅÜäáÅÜ=ÄÉå∏íáÖíK=táêÇ=ÉáåÉ=qáÉÑÉåÖäáÉÇÉêìåÖ=ÉáåÉê=hçåíÉåÖêìééÉ=åáÅÜí=ÄÉå∏íáÖíI= ïáêÇ=~ìÅÜ=Ü®ìÑáÖ=åìê=Éáå=hçåíç=ÇÉÑáåáÉêíI=ïÉäÅÜÉë=ÇáÉëÉ=hçåíÉåÖêìééÉ=îÉêíêáííK=sçå= ÇáÉëÉå= mêáåòáéáÉå= ïìêÇÉ= ~ìÅÜ= ÄÉá= ÇÉê= bêëíÉääìåÖ= ÇÉë= §ÄìåÖëâçåíÉåéä~åë= áã= ^åJ Ü~åÖ=ÇáÉëÉë=iÉÜêÄìÅÜë=dÉÄê~ìÅÜ=ÖÉã~ÅÜíK= aÉê= fho= áëí= å~ÅÜ= ÇÉã= ëçÖK= ^ÄëÅÜäìëëÖäáÉÇÉêìåÖëéêáåòáé= ~ìÑÖÉÄ~ìíK= a~ë= ÜÉáëëíI= ÇáÉ=~âíáîÉå=ìåÇ=é~ëëáîÉå=_Éëí~åÇëâçåíÉå=ëçïáÉ=ÇáÉ=bêíê~ÖëJ=ìåÇ=^ìÑï~åÇëâçåíÉå= ïÉêÇÉå= áå= ^åäÉÜåìåÖ= ~å= ÇáÉ= ÖÉëÉíòäáÅÜÉå= sçêëÅÜêáÑíÉå= ÇÉë= ed_= ~åÖÉçêÇåÉíK= ^ìÑ= ÇáÉ= hçåíÉåâä~ëëÉ= V= EhçëíÉåJ= ìåÇ= iÉáëíìåÖëêÉÅÜåìåÖFI= ÇáÉ= òì= ÇÉå= ΩÄêáÖÉå= hçåíÉå= Ehä~ëëÉå=M=J=UF=âÉáåÉ=ÇáêÉâíÉ=sÉêÄáåÇìåÖ=~ìÑïÉáëíI=ïáêÇ=áå=ÇáÉëÉã=iÉÜêÄìÅÜ=åáÅÜí= å®ÜÉê=ÉáåÖÉÖ~åÖÉåI=Ç~=ëáÉ=âÉáåÉå=_Éëí~åÇíÉáä=ÇÉê=cáå~åòÄìÅÜÜ~äíìåÖ=Ç~êëíÉääíK= =
_Éëí~åÇëâçåíÉå=EpÅÜäìëëÄáä~åòâçåíçF=
=
=
^âíáîâçåíÉå=
hä~ëëÉ= M= fãã~íÉêáÉääÉ=sÉêã∏ÖÉåëÖÉÖÉåJ ëí®åÇÉ=ìåÇ=p~ÅÜ~åä~ÖÉå=
hä~ëëÉ= N= cáå~åòJ ~åä~ÖÉå=
hä~ëëÉ= O= rãä~ìÑJ îÉêã∏ÖÉå=
m~ëëáîâçåíÉå= hä~ëëÉ= P= báÖÉåJ â~éáí~ä=
hä~ëëÉ= Q= sÉêÄáåÇJ äáÅÜâÉáíÉå=
=
bêÑçäÖëâçåíÉå=EdìsJhçåíçF=
=^ìÑïÉåÇìåÖÉå=
bêíê®ÖÉ= hä~ëëÉ= R= bêíê®ÖÉ=
hä~ëëÉ= S= _ÉíêáÉÄäáÅÜÉ=^ìÑïÉåÇìåÖÉå=
hä~ëëÉ= T= tÉáíÉêÉ=^ìÑïÉåÇìåÖÉå=
=
=
bêÖÉÄåáëêÉÅÜåìåÖÉå= hä~ëëÉ= U= bêÖÉÄåáëêÉÅÜåìåÖÉå=
hä~ëëÉ= V= hçëíÉåJ=ìåÇ=iÉáëíìåÖëêÉÅÜåìåÖ=
=
^ÄÄáäÇìåÖ=ORW=^ìÑÄ~ì=ÇÉë=fåÇìëíêáÉâçåíÉåê~ÜãÉåë= = = = = = =
q
4. Kontenrahmen
61
få=Éíï~ë=~åëÅÜ~ìäáÅÜÉêÉê=^êí=ìåÇ=tÉáëÉ=ä®ëëí=ëáÅÜ=Ç~ë=^ÄëÅÜäìëëÖäáÉÇÉêìåÖëéêáåòáé= ~ìÅÜ=ÑçäÖÉåÇÉêã~≈Éå=Ç~êëíÉääÉåK= = ^= =============_áä~åò= m= M== fãã~íÉêáÉääÉ=sÉêã∏J ÖÉåëÖÉÖÉåëí®åÇÉ=ìåÇ= p~ÅÜ~åä~ÖÉå=
P== báÖÉåâ~éáí~ä=
N== cáå~åò~åä~ÖÉå=
=
Q== cêÉãÇâ~éáí~ä=
O== rãä~ìÑîÉêã∏ÖÉå=
=
=
=
p=
==============dìs=
=
=
e=
S== ^ìÑïÉåÇìåÖÉå=
R== bêíê®ÖÉ=
T== ïÉáíÉêÉ=^ìÑïÉåÇìåÖÉå=
=
= ^ÄÄáäÇìåÖ=OSW=^ÄëÅÜäìëëÖäáÉÇÉêìåÖëéêáåòáé= =
⌦= _ÉáëéáÉä=ÉáåÉë=íóéáëÅÜÉå=_ìÅÜìåÖëîçêÖ~åÖë=ìåíÉê=wìÜáäÑÉå~ÜãÉ=ÇÉë=fhoW= báåÉ=péÉåÇÉ=áå=e∏ÜÉ=îçå=NRMIMM=bìêç=ïáêÇ=~å=Ç~ë=łoçíÉ=hêÉìò =ΩÄÉêïáÉëÉåK=aÉê= ^åÑ~åÖëÄÉëí~åÇ= ÇÉë= _~åââçåíçë= äáÉÖí= ÄÉá= PKQRMIMM= bìêçK= fã= dÉëÅÜ®Ñíëà~Üê= ïìêÇÉå= âÉáåÉ= ïÉáíÉêÉå= péÉåÇÉå= ÖÉí®íáÖíK= bë= â~ã= òì= âÉáåÉå= ïÉáíÉêÉå= _~åâΩÄÉêïÉáëìåÖÉå= çÇÉê=w~ÜäìåÖëÉáåÖ®åÖÉåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
SUUM= Ó= péÉåÇÉå= OUMM= Ó= dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= UMMM== Ó== bê∏ÑÑåìåÖëÄáä~åòâçåíç= UMNM= Ó= pÅÜäìëëÄáä~åòâçåíç= UMOM= Ó= dÉïáååJ=ìåÇ=sÉêäìëíâçåíç= = _ìÅÜìåÖëë~íòW= =
SUUM=
NRMIMM=
~å=
OUMM=
NRMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= UMMM=
=====OUMM= PKQRMIMM= SUUM=
NRMIMM= =
= UMNM=
=
= =
e= =
PKQRMIMM
=
p=
SUUM=
e=
OUMM=
NRMIMM= UMOM=
NRMIMM=
PKPMMIMM= =
=
NRMIMM= =
NRMIMM=
PKQRMIMM= =
=
= =
=
62
A. Technik und Ergebnis der Buchführung
^ÄëÅÜäìëëÄìÅÜìåÖÉåW= =
UMNM=
PKPMMIMM=
~å=
OUMM=
PKPMMIMM=
UMOM=
NRMIMM=
~å=
SUUM=
NRMIMM=
= få=ÇÉê=áåÇìëíêáÉääÉå=_ìÅÜÜ~äíìåÖ=â∏ååíÉ=~ÄÉê=~ìÅÜ=ÇÉê=dho=EdÉãÉáåëÅÜ~ÑíëâçåJ íÉåê~ÜãÉå=ÇÉê=fåÇìëíêáÉF=îÉêïÉåÇÉí=ïÉêÇÉåK=aáÉëÉê=áëí=å~ÅÜ=ÇÉã=ëçÖK=mêçòÉëëJ ÖäáÉÇÉêìåÖëéêáåòáé= ~ìÑÖÉÄ~ìíK= aáÉë= ÄÉÇÉìíÉíI= Ç~ëë= ÇáÉ= hçåíÉåâä~ëëÉå= ÇÉã= ÄÉíêáÉÄäáÅÜÉå=mêçÇìâíáçåëéêçòÉëë=ÉåíëéêÉÅÜÉåÇ=~åÖÉçêÇåÉí=ïÉêÇÉåK= =
fåÜ~äí=
hä~ëëÉ=
=
=
M=
^åä~ÖÉîÉêã∏ÖÉå=ìåÇ=ä~åÖÑêáëíáÖÉë=h~éáí~ä=
N=
rãä~ìÑîÉêã∏ÖÉå=ìåÇ=âìêòÑêáëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå=
O=
kÉìíê~äÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉ=
=
=
P=
j~íÉêá~äJ=ìåÇ=t~êÉåÄÉëí®åÇÉ=
=
=
=
=
Q=
hçëíÉå~êíÉå=
R=
cêÉá=ÑΩê=hçëíÉåëíÉääÉåêÉÅÜåìåÖ=
S=
cêÉá=ÑΩê=hçëíÉåëíÉääÉåêÉÅÜåìåÖ=
=
=
=
=
T=
_Éëí®åÇÉ=~å=ìåÑÉêíáÖÉå=ìåÇ=ÑÉêíáÖÉå=bêòÉìÖåáëëÉå=
=
=
U=
bêä∏ëÉ=ìåÇ=~åÇÉêÉ=ÄÉíêáÉÄäáÅÜÉ=bêíê®ÖÉ=
V=
^ÄëÅÜäìëëâçåíÉå=
= ^ÄÄáäÇìåÖ=OTW=^ìÑÄ~ì=dÉãÉáåëÅÜ~ÑíëâçåíÉåê~ÜãÉå=ÇÉê=fåÇìëíêáÉ= = =
=
_ÉëÅÜ~ÑÑìåÖ
mêçÇìâíáçå=
^Äë~íò=
= =
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
=
1.1 Allgemeines ^ääÖÉãÉáå= áëí= òìå®ÅÜëí= òì= ë~ÖÉåI= Ç~ëë= ëáÅÜ= ÇáÉ= oÉÅÜíëÖêìåÇä~ÖÉå= ÑΩê= ÇáÉ= oÉÅÜJ åìåÖëäÉÖìåÖ= áã= âçÇáÑáòáÉêíÉå= oÉÅÜí= EdÉëÉíòÉFI= oÉÅÜíëéêÉÅÜìåÖ= EbáåòÉäÑ~ääìêíÉáäÉF= ìåÇ= áå= ÇÉå= dêìåÇë®íòÉå= çêÇåìåÖëã®≈áÖÉê= _ìÅÜÑΩÜêìåÖ= ìåÇ= _áä~åòáÉêìåÖ= Edç_I= dç_áäF= äáÉÖÉåK= ^ìÑÖêìåÇ= áÜêÉê= ÉåçêãÉå= _ÉÇÉìíìåÖ= ïáêÇ= ÇÉå= dç_= ìåÇ= ÇÉå= dç_áä= ìåíÉê=_=P=Éáå=ÉáÖÉåÉê=^ÄëÅÜåáíí=ÖÉïáÇãÉíK== aáÉ=oÉÅÜíëéêÉÅÜìåÖ=~äë=oÉÅÜíëÖêìåÇä~ÖÉ=ëçää=åìê=ÇÉê=sçääëí®åÇáÖâÉáí=Ü~äÄÉê=~ìÑÖÉJ ÑΩÜêí= ìåÇ= åáÅÜí= áã= aÉí~áä= ÄÉÜ~åÇÉäí= ïÉêÇÉåK= wì= oÉÅÜíëéêÉÅÜìåÖ= áã= _áä~åòêÉÅÜí= âçããí= Éë= Ç~ååI= ïÉåå= ÖÉëÉíòäáÅÜÉ= sçêëÅÜêáÑíÉå= ìåâä~ê= ëáåÇK= páÉ= Ü~ÄÉå= ÉêÜÉÄäáÅÜÉ= âä®êÉåÇÉ=táêâìåÖ=ÄÉá=ÇÉê=^ìëäÉÖìåÖ=ò~ÜäêÉáÅÜÉê=ìåâä~êÉê=dÉëÉíòÉëîçêëÅÜêáÑíÉåK=cΩê= Ç~ë= e~åÇÉäëêÉÅÜí= ëáåÇ= ÇáÉ= wáîáäÖÉêáÅÜíÉ= E_ìåÇÉëÖÉêáÅÜíëÜçÑ= ~äë= çÄÉêëíÉ= píÉääÉF= òìJ ëí®åÇáÖI= ïÉäÅÜÉ= àÉÇçÅÜ= ~ìÑÖêìåÇ= ÇÉë= ÖÉêáåÖÉå= fåíÉêÉëëÉë= ÇÉê= _áä~åò~ÇêÉëë~íÉå= ~å= ÇÉê= ÖÉêáÅÜíäáÅÜÉå= hä®êìåÖ= ÄÉá= e~åÇÉäëÄáä~åò~åë®íòÉå= â~ìã= í®íáÖ= ïÉêÇÉåK= aáÉ= ÑΩê= Ç~ë=píÉìÉêêÉÅÜí=òìëí®åÇáÖÉå=cáå~åòÖÉêáÅÜíÉ=ìåÇ=ÇÉê=_ìåÇÉëÑáå~åòÜçÑ=E_ceF=Ü~ÄÉå= ÜáåÖÉÖÉå=ÉáåÉ=ìåÖÉÜÉìÉêÉ=w~Üä=îçå=ÖÉêáÅÜíäáÅÜÉå=oÉÅÜíëÄÉÜÉäÑÉå=ÇìêÅÜòì~êÄÉáíÉåK= aáÉ=Ç~ê~ìë=êÉëìäíáÉêÉåÇÉ=oÉÅÜíëéêÉÅÜìåÖ=Ü~í=òï~ê=âÉáåÉå=dÉëÉíòÉëÅÜ~ê~âíÉêI=ÇçÅÜ= â~åå= ëáÅÜ= ÇÉê= píÉìÉêéÑäáÅÜíáÖÉ= áå= ÖäÉáÅÜÖÉä~ÖÉêíÉå= c®ääÉå= ~ìÑ= Ç~ë= ÖΩåëíáÖÉêÉ= rêíÉáä= ÄÉêìÑÉåK=sçå=ÇÉå=cáå~åò®ãíÉêå=ïÉêÇÉå=ÇáÉëÉ=rêíÉáäÉ=áå=ÇÉê=oÉÖÉä=ïáÉ=dÉëÉíòÉ=ÄÉJ Ü~åÇÉäí= ìåÇ= ~åÖÉï~åÇíI= ëçÑÉêå= Ç~ë= cáå~åò~ãí= åáÅÜí= áå= oÉîáëáçå= ÄÉáã= _ìåÇÉëÑáJ å~åòÜçÑ=ÖÉÜí=ìåÇ=âÉáå=káÅÜí~åïÉåÇìåÖëÉêä~ëë=ÉêÑçäÖíK= jáí= ÇÉã= âçÇáÑáòáÉêíÉå= oÉÅÜí= Ee~åÇÉäëJ= ìåÇ= píÉìÉêêÉÅÜíF= ~äë= dêìåÇä~ÖÉ= ÇÉê= oÉÅÜJ åìåÖëäÉÖìåÖ=ïáêÇ=ëáÅÜ=åìå=áã=cçäÖÉåÇÉå=å®ÜÉê=ÄÉÑ~ëëíK=báå=ÖêçÄÉê=§ÄÉêÄäáÅâ=Ç~òì= áëí=òìå®ÅÜëí=áå=å~ÅÜÑçäÖÉåÇÉê=^ÄÄáäÇìåÖ=Ç~êÖÉëíÉääíK= = =
e~åÇÉäëêÉÅÜí=
píÉìÉêêÉÅÜí=
= = = = = = = =
dÉåÉêÉääW= ^ääÉ=h~ìÑäÉìíÉW== ¬¬=OPUJOSP=ed_= h~éáí~äÖÉëÉääëÅÜ~ÑJ íÉåW= ¬¬=OSQJPPR=ed_= ÉdW= ¬¬=PPSJPPV=ed_==
péÉòáÉääW= êÉÅÜíëÑçêãëéÉòáJ ÑáëÅÜW=^âídI= dãÄedI=dÉåd=
¬¬=QMJNQUI=NRUJNSO=^l= bpíd=EáåëÄK=¬¬=QJTâF= bpías=
Äê~åÅÜÉåëéÉòáÑáëÅÜW= ¬¬=PQMJPQNé=ed_= Öê∏≈ÉåëéÉòáÑáëÅÜW= mìÄäd=
= ^ÄÄáäÇìåÖ=OTW=dÉëÉíòäáÅÜÉ=oÉÅÜåìåÖëäÉÖìåÖëîçêëÅÜêáÑíÉå=Eeo=ìåÇ=poF=
66
B. Rechtlicher Hintergrund =
1.2 Gesetzliche Bestimmungen im Handelsrecht aáÉ= oÉÅÜåìåÖëäÉÖìåÖëîçêëÅÜêáÑíÉå= ÑΩê= ÇáÉ= e~åÇÉäëÄáä~åò= ÄÉÑáåÇÉå= ëáÅÜ= áã= ed_I= áåëÄÉëçåÇÉêÉ= áã= ÇêáííÉå= _ìÅÜ= łe~åÇÉäëÄΩÅÜÉê K= aáÉëÉë= ÖäáÉÇÉêí= ëáÅÜ= áå= ÇáÉ= ^ÄJ ëÅÜåáííÉ=łsçêëÅÜêáÑíÉå=ÑΩê=~ääÉ=h~ìÑäÉìíÉ =ENFI=łbêÖ®åòÉåÇÉ=sçêëÅÜêáÑíÉå=ÑΩê=h~éáí~äJ ÖÉëÉääëÅÜ~ÑíÉå = EOFI= łbêÖ®åòÉåÇÉ= sçêëÅÜêáÑíÉå= ÑΩê= dÉåçëëÉåëÅÜ~ÑíÉå = EPF= ìåÇ= łbêJ Ö®åòÉåÇÉ=sçêëÅÜêáÑíÉå=ÑΩê=ÄÉëíáããíÉ=dÉëÅÜ®ÑíëòïÉáÖÉ =EQFK== wì= ÇÉå= fåÜ~äíÉå= ÇÉê= ^ÄëÅÜåáííÉ= ENF= ìåÇ= EOF= ÄÉíê~ÅÜíÉ= ã~å= òìå®ÅÜëí= ÑçäÖÉåÇÉ= ^ÄJ ÄáäÇìåÖK= = = = =
bêëíÉê=^ÄëÅÜåáíí=E¬¬=OPUJOSP=ed_F=
wïÉáíÉê=^ÄëÅÜåáíí=E¬¬=OSQJPPRÄ=ed_F=
sçêëÅÜêáÑíÉå=ÑΩê=~ääÉ=h~ìÑäÉìíÉ=
bêÖ®åòÉåÇÉ= sçêëÅÜêáÑíÉå= ÑΩê= h~éáí~äJ ÖÉëÉääëÅÜ~ÑíÉå=
= = =
^ääÖÉãÉáåÉ= sçêëÅÜêáÑíÉå= òìê= _ìÅÜÑΩÜêìåÖ=E¬¬=OPUJOPVF=
=
fåîÉåíìêLfåîÉåí~ê=E¬¬=OQMJOQNF=
=
g~ÜêÉë~ÄëÅÜäìëë=E¬¬=OQOJOQRF=
=
^åë~íòîçêëÅÜêáÑíÉå=E¬¬=OQSJORNF=
=
_ÉïÉêíìåÖëîçêëÅÜêáÑíÉå== E¬¬=OROJORSF=
= = = =
^ìÑÄÉï~ÜêìåÖëîçêëÅÜêáÑíÉå= E¬¬=ORTJOSNF=
píêÉåÖÉêÉ=sçêëÅÜêáÑíÉå=ÑΩê=ÇÉå= g~ÜêÉë~ÄëÅÜäìëë=E¬¬=OSQJOUUF= E_áä~åòÖäáÉÇÉêìåÖI=dìsJdäáÉÇÉêJ ìåÖI=_ÉïÉêíìåÖI=^åÜ~åÖF= i~ÖÉÄÉêáÅÜí=E¬=OUVF= hçåòÉêåêÉÅÜåìåÖëäÉÖìåÖ== E¬¬=OVMJPNR~F= mêΩÑìåÖ=E¬¬=PNSJPOQ~F= lÑÑÉåäÉÖìåÖ=E¬¬=PORJPOVF= píê~ÑJ=ìåÇ=_ì≈ÖÉäÇîçêëÅÜêáÑíÉå= E¬¬=PPNJPPRÄF=
= =
^ÄÄáäÇìåÖ=OUW=dÉëÉíòäáÅÜÉ=oÉÅÜåìåÖëäÉÖìåÖëîçêëÅÜêáÑíÉå=EeoF= fã=ÉêëíÉå=^ÄëÅÜåáíí=ëáåÇ=~ääÖÉãÉáåÉ=oÉÅÜíëåçêãÉå=ÉåíÜ~äíÉåI=ÇáÉ=ÑΩê=~ääÉ=sçääâ~ìÑJ äÉìíÉ= EbáåòÉäìåíÉêåÉÜãÉåI= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ìåÇ= h~éáí~äÖÉëÉääëÅÜ~ÑíÉåF= ÖÉäJ íÉåK= cΩê= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= Öáäí= ÇáÉëÉê= ~ääÖÉãÉáåÉ= qÉáä= ~ÄÉê= åìêI= ëçïÉáí= ÇÉê= ÄÉJ ëçåÇÉêÉ=qÉáä=áã=òïÉáíÉå=^ÄëÅÜåáíí=ÜáÉêΩÄÉê=åáÅÜíë=~åÇÉêÉë=êÉÖÉäíK= aÉê= òïÉáíÉ= ^ÄëÅÜåáííI= ÇÉê= åìê= ÑΩê= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= EòK_K= dãÄeI= ^dI= hd~^F= ÖáäíI=ÉåíÜ®äí=ëçïçÜä=ÉêÖ®åòÉåÇÉ=sçêëÅÜêáÑíÉå=òìã=ÉêëíÉå=^ÄëÅÜåáíí=~äë=~ìÅÜ=ÄÉëçåJ ÇÉêÉ=sçêëÅÜêáÑíÉåI=ÇáÉ=qÉáäÉ=ÇÉë=ÉêëíÉå=^ÄëÅÜåáííÉë=ÉêëÉíòÉåK= aÉê= ÇêáííÉ= ìåÇ= îáÉêíÉ= ^ÄëÅÜåáííI= ÇáÉ= ÄÉëçåÇÉêÉ= sçêëÅÜêáÑíÉå= ÑΩê= dÉåçëëÉåëÅÜ~ÑíÉå= ìåÇ=ÄÉëíáããíÉ=dÉëÅÜ®ÑíëòïÉáÖÉ=ÉåíÜ~äíÉåI=ïáêÇ=ÜáÉê=åáÅÜí=ÄÉÜ~åÇÉäíK= ^ìÑÖêìåÇ= ÇáÉëÉê= däáÉÇÉêìåÖ= ÇÉë= ed_= ëáåÇ= ÄÉá= ÇÉê= mêΩÑìåÖ= ~åòìïÉåÇÉåÇÉê= sçêJ ëÅÜêáÑíÉå=ÇáÉ=å~ÅÜÑçäÖÉåÇÉå=îáÉê=mìåâíÉ=ÇÉê=oÉáÜÉ=å~ÅÜ=òì=ÄÉ~ÅÜíÉåK= =
1. Rechtsquellen
1.2.1
67
Allgemeingültige Vorschriften
wìå®ÅÜëí= ëáåÇ= ÇáÉ= áå= ÇÉå= ¬¬= OPUJOSP= ed_= îÉê~åâíÉêíÉå= ~ääÖÉãÉáåÉå= oÉÅÜåìåÖëäÉJ ÖìåÖëîçêëÅÜêáÑíÉå= ÑΩê= ~ääÉ= h~ìÑäÉìíÉ= òì= ÄÉ~ÅÜíÉåK= aáÉëÉ= ïÉêÇÉå= àÉÇçÅÜ= ÑΩê= ÄÉJ ëíáããíÉ=oÉÅÜíëÑçêãÉå=ÉêÖ®åòí=çÇÉê=ÉêëÉíòíK= =
1.2.2
Rechtsformspezifische Vorschriften
aáÉëÉ=sçêëÅÜêáÑíÉå=ÖÉäíÉå=ÑΩê=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=òìë®íòäáÅÜ=çÇÉê=ÉêëÉíòÉåÇ=òì=ÇÉå= ~ääÖÉãÉáåÖΩäíáÖÉå= sçêëÅÜêáÑíÉå= áã= ÉêëíÉå= ^ÄëÅÜåáííK= a~ÜÉê= Äê~ìÅÜÉå= báåòÉäìåíÉêJ åÉÜãÉå= ìåÇ= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ÄÉáëéáÉäëïÉáëÉ= ÑçäÖÉåÇÉ= ^åÑçêÇÉêìåÖÉå= åáÅÜí= ÉêÑΩääÉåW=
bêëíÉääìåÖ=îçå=^åÜ~åÖ=ìåÇ=i~ÖÉÄÉêáÅÜí=E¬¬=OUQJOUV=ed_FW= cΩê=báåòÉäìåíÉêåÉÜãÉå=ìåÇ=mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå=áëí=ÇáÉ=^ìÑëíÉääìåÖ=îçå=_áJ ä~åò=ìåÇ=dìs=~ìëêÉáÅÜÉåÇK=
mêΩÑìåÖ=ÇÉë=^ÄëÅÜäìëëÉë=E¬¬=PNSJPOQ=ed_FW= bë=áëí=ÜáÉê=âÉáåÉ=^ÄëÅÜäìëëéêΩÑìåÖ=åçíïÉåÇáÖK=
lÑÑÉåäÉÖìåÖ=E¬¬=PORJPOV=ed_FW= báåÉ= báåêÉáÅÜìåÖ= ÇÉë= g~ÜêÉë~ÄëÅÜäìëëÉë= ÄÉáã= e~åÇÉäëêÉÖáëíÉê= çÇÉê= ÇÉëëÉå= sÉê∏ÑÑÉåíäáÅÜìåÖ=áëí=åáÅÜí=åçíïÉåÇáÖI=ëçÑÉêå=Ç~ë=mìÄäd=åáÅÜí=ÖêÉáÑíK=
däáÉÇÉêìåÖëîçêëÅÜêáÑíÉå=ÄÉá=_áä~åò=ìåÇ=dìs=E¬¬=OSRJOTU=ed_FW= bë= áëí= ÉáåÉ= däáÉÇÉêìåÖ= áå= ÉáåÑ~ÅÜÉê= cçêã= ã∏ÖäáÅÜK= t~ÜäïÉáëÉ= Ç~êÑ= ëáÅÜ= ~ÄÉê= ÇÉååçÅÜ=ÑΩê=ÇáÉ=~ìëÑΩÜêäáÅÜÉ=cçêã=ÉåíëÅÜáÉÇÉå=ïÉêÇÉåK=
sÉêëÅÜ®êÑíÉ=dÉåÉê~äåçêã=ÇÉë=¬=OSQ=ff=ed_I=ëçÖK=łíêìÉ=~åÇ=Ñ~áê=îáÉï =Eg~ÜêÉëJ ~ÄëÅÜäìëë= ëçää= Éáå= ÇÉå= í~íë®ÅÜäáÅÜÉå= sÉêÜ®äíåáëëÉå= ÉåíëéêÉÅÜÉåÇÉë= _áäÇ= ÇÉê= sÉêã∏ÖÉåëJI=cáå~åòJ=ìåÇ=bêíê~Öëä~ÖÉ=îÉêãáííÉäåFW= bë= Öáäí= ÑΩê= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ìåÇ= báåòÉäìåíÉêåÉÜãÉå= åìê= ÇáÉ= ÉáåÑ~ÅÜÉ= dÉåÉê~äåçêã= ÇÉê= ¬¬= OQOI= OQP= ed_= E_áä~åò= ìåÇ= dìs= ìåíÉê= ^åïÉåÇìåÖ= ÇÉê= dç_}ë=ÉêëíÉääÉåFK=pçãáí=ÉåíÑ~ääÉå=^åÜ~åÖë~åÖ~ÄÉå=å~ÅÜ=¬=OUQ=ÑÑ=ed_K=
=
få=ÇáÉëÉã=wìë~ããÉåÜ~åÖ=áëí=ÇÉê=oÉÅÜíëÑçêã=ÇÉê=dãÄe=C=`çK=hd=ÄÉëçåÇÉêÉ=_ÉJ ÇÉìíìåÖ= ÄÉáòìãÉëëÉåK= bë= Ü~åÇÉäí= ëáÅÜ= ÜáÉêÄÉá= òï~ê= ìã= âÉáåÉ= h~éáí~äÖÉëÉääëÅÜ~ÑíI= ÇçÅÜ=ãΩëëÉå=ÇáÉ=sçêëÅÜêáÑíÉå=ÇÉê=¬¬=OSQJOUV=ìåÇ=PNSJPOU=ed_=íêçíòÇÉã=~åÖÉïÉåJ ÇÉí= ïÉêÇÉåI= ïÉåå=ÇáÉ= sçê~ìëëÉíòìåÖÉå= ÇÉë= ¬=OSQ~= ed_= EâÉáåÉ= å~íΩêäáÅÜÉ= mÉêëçå= ~äë=éÉêë∏åäáÅÜ=Ü~ÑíÉåÇÉê=dÉëÉääëÅÜ~ÑíÉêF=ÉêÑΩääí=ëáåÇK= däÉáÅÜÉë= Öáäí= ~ääÖÉãÉáå= ÑΩê= ~ääÉ= çÑÑÉåÉå= e~åÇÉäëÖÉëÉääëÅÜ~ÑíÉå= ìåÇ= hçãã~åÇáíÖÉJ ëÉääëÅÜ~ÑíÉåI=ÄÉá=ÇÉåÉå=åáÅÜí=ïÉåáÖëíÉåë=Éáå=éÉêë∏åäáÅÜ=Ü~ÑíÉåÇÉê=dÉëÉääëÅÜ~ÑíÉê=ÉáJ åÉ=å~íΩêäáÅÜÉ=mÉêëçå=çÇÉê=ÉáåÉ=led=çÇÉê=hd=ãáí=ÉáåÉê=å~íΩêäáÅÜÉå=mÉêëçå=~äë=éÉêJ ë∏åäáÅÜ=Ü~ÑíÉåÇÉã=dÉëÉääëÅÜ~ÑíÉê=áëíK= jáí= ÇáÉëÉê= oÉÖÉäìåÖ= ïáêÇ= ÇÉê= wïÉÅâ= îÉêÑçäÖíI= ÉáåÉ= â~éáí~äáëíáëÅÜ= çêáÉåíáÉêíÉ= mÉêëçJ åÉåÖÉëÉääëÅÜ~Ñí=ÉáåÉê=h~éáí~äÖÉëÉääëÅÜ~Ñí=ÖäÉáÅÜòìëíÉääÉåK= =
báåÉ=oÉáÜÉ=ïÉáíÉêÉê=êÉÅÜíëÑçêãëéÉòáÑáëÅÜÉê=sçêëÅÜêáÑíÉå=ÑáåÇÉå=ëáÅÜ=áå=^âídI=dÉåd= ìåÇ=dãÄedK=
68
B. Rechtlicher Hintergrund
1.2.3
Größenabhängige Vorschriften
h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= ïÉêÇÉå= å~ÅÜ= ¬= OST= ed_= áå= ÇêÉá= dê∏≈Éåâä~ëëÉå= ÉáåÖÉíÉáäíK= aáÉëÉ=ëáåÇ=áå=å~ÅÜÑçäÖÉåÇÉê=q~ÄÉääÉ=E_Éíê®ÖÉ=áå=bìêç=ÄòïK=^åò~ÜäF=âìêò=Ç~êÖÉëíÉääíK= =
dê∏≈Éåâä~ëëÉ=
_áä~åòëìããÉ=
âäÉáå=E¬=OST=fF=
=≤ == QKMNRKMMM=
= ≤=
UKMPMKMMM=
=
≤=
RM=
ãáííÉäÖêç≈=E¬=OST=ffF=
=≤ == NSKMSMKMMM=
= ≤ = POKNOMKMMM=
=
≤=
ORM=
Öêç≈=E¬=OST=ffF=
= > == NSKMSMKMMM=
= > = POKNOMKMMM==
=
>=
ORM==
^êÄÉáíåÉÜãÉê=
rãë~íòÉêä∏ëÉ=
q~ÄÉääÉ=TW=dê∏≈Éåâä~ëëÉå=ÄÉá=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= pçÄ~äÇ=ãáåÇÉëíÉåë=òïÉá=ÇÉê=ÇêÉá=ÄÉëÅÜêáÉÄÉåÉå=jÉêâã~äÉ=~å=òïÉá=~ìÑÉáå~åÇÉêÑçäJ ÖÉåÇÉå=píáÅÜí~ÖÉå=ΩÄÉê=çÇÉê=ìåíÉêëÅÜêáííÉå=ïÉêÇÉåI=ÑáåÇÉí=ÉáåÉ=kÉìâä~ëëáÑáòáÉêìåÖ= ÖÉã®≈=¬=OST=fs=ed_=ëí~ííK=báåÉ=h~éáí~äÖÉëÉääëÅÜ~ÑíI=ÇÉêÉå=^âíáÉå=çÇÉê=~åÇÉêÉ=îçå= áÜê=~ìëÖÉÖÉÄÉåÉ=tÉêíé~éáÉêÉ=EòK_K=^åäÉáÜÉåF=~å=ÉáåÉã=çêÖ~åáëáÉêíÉå=j~êâí=ÖÉÜ~åJ ÇÉäí=ïÉêÇÉåI=Öáäí=å~ÅÜ=¬=OST=fff=pK=O=ed_=ìå~ÄÜ®åÖáÖ=îçå=ÇÉå=çÄÉå=ÄÉëÅÜêáÉÄÉåÉå= dêÉåòÉå=~äë=Öêç≈É=h~éáí~äÖÉëÉääëÅÜ~ÑíK= cΩê=âäÉáåÉ=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=å~ÅÜ=¬=OST=ed_=ÖáÄí=Éë=åìå=ÉáåÉ=oÉáÜÉ=îçå=bêJ äÉáÅÜíÉêìåÖÉåK=wì=ÇáÉëÉå=ÖÉÜ∏êÉå=ÄÉáëéáÉäëïÉáëÉW=
^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=
_ÉêÖêÉÅÜíäáÅÜÉ=dÉëÉääëÅÜ~ÑíÉå=
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= =
dêÉåòïÉêí=
hêáíÉêáìã=
_áä~åòëìããÉ=
==
[=
SRKMMMKMMM= bìêç
rãë~íòÉêä∏ëÉ=
==
[=
NPMKMMMKMMM= bìêç
^êÄÉáíåÉÜãÉê=áã=g~ÜêÉëÇìêÅÜëÅÜåáíí=
==
[=
RKMMM=
q~ÄÉääÉ=UW=sçê~ìëëÉíòìåÖÉå=ÑΩê=ÇáÉ=^åïÉåÇìåÖ=ÇÉë=mìÄäd= báåÉ=^åïÉåÇìåÖ=ÇÉë=mìÄäd=ÄÉÇÉìíÉí=åìå=ÑΩê=Ç~ë=ÄÉíêçÑÑÉåÉ=råíÉêåÉÜãÉåW=
_áä~åò=ìåÇ=dìs=ëáåÇ=áå=ÇÉå=ÉêëíÉå=P=jçå~íÉå=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=~ìÑòìëíÉäJ äÉå=E¬=R=f=mìÄädFK=
aáÉ= sçêëÅÜêáÑíÉå= ÇÉê= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= òì= däáÉÇÉêìåÖ= ìåÇ= fåÜ~äí= ÇÉë= g~ÜJ êÉë~ÄëÅÜäìëëÉë=ëáåÇ=ëáååÖÉã®≈=~åòìïÉåÇÉå=E¬=N=f=mìÄädFK=
bë= ÄÉëíÉÜí= mêΩÑìåÖëéÑäáÅÜí= å~ÅÜ= ¬= S= mìÄäd= ìåÇ= lÑÑÉåäÉÖìåÖëéÑäáÅÜí= å~ÅÜ= ¬= V= mìÄädK=
=
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=
sÉêëáÅÜÉêìåÖÉå=Esl=ΩÄÉê=oÉÅÜåìåÖëäÉÖìåÖ=îçå=sÉêëáÅÜÉêìåÖÉåF=
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= = =
m^ppfs^=
^hqfs^=
= = =
e~åÇÉäëÄáä~åò=
píÉìÉêÄáä~åò=
e~åÇÉäëÄáä~åò
píÉìÉêÄáä~åò=
^åë~íòéÑäáÅÜí=
^åë~íòéÑäáÅÜí=
^åë~íòéÑäáÅÜí=
^åë~íòéÑäáÅÜí=
^åë~íòîÉêÄçí=
^åë~íòîÉêÄçí=
^åë~íòîÉêÄçí=
^åë~íòîÉêÄçí
^åë~íòï~ÜäêÉÅÜí=
^åë~íòéÑäáÅÜí=
^åë~íòï~ÜäêÉÅÜí
^åë~íòîÉêÄçí
= = = = = = = =
^ÄÄáäÇìåÖ=OVW=j~≈ÖÉÄäáÅÜâÉáí=ìåÇ=_áä~åò~åë®íòÉ= iáÉÖí=áã=e~åÇÉäëêÉÅÜí=~ÄÉê=Éáå=^åë~íòï~ÜäêÉÅÜí=îçêI=ëç=ïáêÇ=Ç~ê~ìë=áå=ÇÉê=píÉìÉêJ Äáä~åò= ÉáåÉ= ^åë~íòéÑäáÅÜí= E^âíáî~F= ÄòïK= Éáå= ^åë~íòîÉêÄçí= Em~ëëáî~FK= j~å= ëéêáÅÜí= ÜáÉêÄÉá=~ìÅÜ=îçå=ÉáåÉê=aìêÅÜÄêÉÅÜìåÖ=ÇÉê=j~≈ÖÉÄäáÅÜâÉáí=EîÖäK=_=NKPKPFK= = = = =
s
^åë~íòîçêëÅÜêáÑíÉå=áå=e~åÇÉäëJ=ìåÇ=píÉìÉêÄáä~åò=áã=aÉí~áä= råíÉêëÅÜÉáÇìåÖ=ÇÉê=_ÉÖêáÑÑÉ=sÉêã∏ÖÉåëÖÉÖÉåëí~åÇ=ìåÇ=táêíëÅÜ~ÑíëÖìí=
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
sÉêÄáÉíÉí=ÉáåÉ=ëíÉìÉêêÉÅÜíäáÅÜÉ=sçêëÅÜêáÑí=ÇáÉ=§ÄÉêå~ÜãÉ=îçå=mçëáíáçåÉå=ìåÇ=tÉêíJ ~åë®íòÉå= ~ìë= ÇÉê= e~åÇÉäëÄáä~åò= áå= ÇáÉ= píÉìÉêÄáä~åòI= ëç= ëéêáÅÜí= ã~å= îçå= ÇÉê= ëçÖK= aìêÅÜÄêÉÅÜìåÖ=ÇÉê=j~≈ÖÉÄäáÅÜâÉáíK= aáÉëÉ=aìêÅÜÄêÉÅÜìåÖ=äáÉÖí=ÄÉáëéáÉäëïÉáëÉ=îçê= ÄÉá= ÇÉê= m~ëëáîáÉêìåÖëéÑäáÅÜí= ÑΩê= łaêçÜîÉêäìëíêΩÅâëíÉääìåÖÉå = EîÖäK= a= SKOKNF= áå= ÇÉê= e~åÇÉäëÄáä~åòI= ÇÉã= Éáå= m~ëëáîáÉêìåÖëîÉêÄçí= áå= ÇÉê= píÉìÉêÄáä~åò= ÖÉÖÉåΩJ ÄÉêëíÉÜíK= ÄÉá= îÉêëÅÜáÉÇÉåÉå= _áä~åòáÉêìåÖëï~ÜäêÉÅÜíÉåI= ïÉåå= ~ìë= ÄÉëíáããíÉå= Ü~åÇÉäëJ êÉÅÜíäáÅÜÉå=^âíáîáÉêìåÖëï~ÜäêÉÅÜíÉå=ëíÉìÉêêÉÅÜíäáÅÜÉ=^âíáîáÉêìåÖëÖÉÄçíÉ=ïÉêJ ÇÉå=EòK_K=ÄÉáã=aáë~ÖáçW=îÖäK=a=QKOKNF=çÇÉê=~ìë=ÉáåÉã=Ü~åÇÉäëêÉÅÜíäáÅÜÉå=m~ëJ ëáîáÉêìåÖëï~ÜäêÉÅÜí= EòK_K= ^ìÑï~åÇëêΩÅâëíÉääìåÖÉåW= îÖäK= a= SKOKNF= Éáå= ëíÉìÉêJ êÉÅÜíäáÅÜÉë=m~ëëáîáÉêìåÖëîÉêÄçí=ïáêÇK= ÄÉá=ÇÉå=tÉêí~åë~íòï~ÜäêÉÅÜíÉåI=ïÉáä=òK_K=ÄÉá=bêãáííäìåÖ=ÇÉê=eÉêëíÉääâçëíÉå=áå= ÇÉê= píÉìÉêÄáä~åò= ÄÉëíáããíÉ= hçëíÉå~êíÉå= ÉáåÄÉòçÖÉå= ïÉêÇÉå= ãΩëëÉåI= ÑΩê= ÇáÉ= å~ÅÜ=e~åÇÉäëêÉÅÜí=Éáå=tÉêí~åë~íòJt~ÜäêÉÅÜí=ÉáåÖÉê®ìãí=ïáêÇ=EîÖäK=`=VKNFK= dêìåÇë®íòäáÅÜ= ÖáäíI= Ç~ëë= tÉêí~åë®íòÉ= ÇÉê= e~åÇÉäëÄáä~åò= åìê= Ç~åå= áå= ÇáÉ= píÉìÉêÄáJ ä~åò=ΩÄÉêåçããÉå=ïÉêÇÉå=â∏ååÉåI=ïÉåå=ëáÉ=ÇÉå=ëíÉìÉêêÉÅÜíäáÅÜÉå=_ÉïÉêíìåÖëêÉJ ÖÉäå= ÉåíëéêÉÅÜÉåK= páåÇ= ~äëç= ÇáÉ= Ü~åÇÉäëêÉÅÜíäáÅÜÉå= tÉêí~åë®íòÉ= ~ìÑ= dêìåÇ= ÇÉê= ëíêÉåÖÉêÉå= ëíÉìÉêäáÅÜÉå= sçêëÅÜêáÑíÉå= åáÅÜí= òìä®ëëáÖI= ëç= ÖÉÜÉå= ÑΩê= ÇáÉ= píÉìÉêÄáä~åò= ÇáÉ= ëíÉìÉêäáÅÜÉå= sçêëÅÜêáÑíÉå= îçêK= aáÉë= ÑΩÜêí= òì= îçåÉáå~åÇÉê= ~ÄïÉáÅÜÉåÇÉå= e~åJ ÇÉäëJ=ìåÇ=píÉìÉêÄáä~åòÉåK= = = =
=
s=
e~åÇÉäëJ=ìåÇ=píÉìÉêÄáä~åòÉå=áå=ÇÉê=mê~ñáë=
= =
2.
Buchführungspflichten
=
cΩê= ÉáåÉå= råíÉêåÉÜãÉê= â~åå= ëáÅÜ= ÇáÉ= mÑäáÅÜí= _ΩÅÜÉê= òì= ÑΩÜêÉå= ëçïçÜä= ~ìë= ÇÉã= e~åÇÉäëêÉÅÜí= Eed_F= ~äë= ~ìÅÜ= ÇÉã= píÉìÉêêÉÅÜí= E^lF= ÉêÖÉÄÉåK= _Éîçê= ÖÉå~ìÉê= ~ìÑ= báåòÉäÜÉáíÉå=ÉáåÖÉÖ~åÖÉå=ïáêÇI=ÖáÄí=ÇáÉ=ÑçäÖÉåÇÉ=a~êëíÉääìåÖ=ÉáåÉå=ëÅÜÉã~íáëÅÜÉå= §ÄÉêÄäáÅâK= = =
_ìÅÜÑΩÜêìåÖëéÑäáÅÜí=
= =
å~ÅÜ=píÉìÉêêÉÅÜí=
å~ÅÜ=e~åÇÉäëêÉÅÜí=
= =
¬=OPU=f=ed_=
¬=NQM=^l=
¬=NQN=^l=
=
áKsKãK=¬=N=ed_=
=
↓=
ÇÉêáî~íáîÉ=_ìÅÜÑΩÜJ êìåÖëéÑäáÅÜí=
çêáÖáå®êÉ=_ìÅÜÑΩÜJ êìåÖëéÑäáÅÜí=
=
ÑΩê=h~ìÑäÉìíÉ=å~ÅÜ= ed_=
↓=
↓=
ÑΩê=h~ìÑäÉìíÉ=å~ÅÜ= ed_=
åáÅÜí=ìåíÉê=ed_= Ñ~ääÉåÇÉ=píÉìÉêJ éÑäáÅÜíáÖÉ=
= = = =
^ÄÄáäÇìåÖ=PMW=_ìÅÜÑΩÜêìåÖëéÑäáÅÜí=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜí= =
2.1 Buchführungspflicht nach Handelsrecht gÉÇÉê= h~ìÑã~åå= áëí= áå= ÇÉê= _ìåÇÉëêÉéìÄäáâ= aÉìíëÅÜä~åÇ= å~ÅÜ= ¬= OPU= f= ed_= îÉêJ éÑäáÅÜíÉíI=_ΩÅÜÉê=å~ÅÜ=ÇÉå=dêìåÇë®íòÉå=çêÇåìåÖëã®≈áÖÉê=_ìÅÜÜ~äíìåÖ=ìåÇ=_áä~åJ òáÉêìåÖ= òì= ÑΩÜêÉåI= ìã= ÇáÉ= sÉêã∏ÖÉåëJ= ìåÇ= bêíê~Öëä~ÖÉ= ëÉáåÉê= råíÉêåÉÜãìåÖ= ÖÉJ ÖÉåΩÄÉê= òK_K= píÉìÉêÄÉÜ∏êÇÉåI= ~åÇÉêÉå= ëí~~íäK= fåëíáíìíáçåÉå= çÇÉê= dä®ìÄáÖÉêå= çÑÑÉåJ äÉÖÉå=òì=â∏ååÉåK=tÉê=áëí=åìå=~ÄÉê=å~ÅÜ=ÇÉã=dÉëÉíò=h~ìÑã~åå=ìåÇ=ïÉê=åáÅÜí\=aáÉ= ^åíïçêí=~ìÑ=ÇáÉëÉ=cê~ÖÉ=ÄòïK=ÇáÉ=h~ìÑã~ååëÉáÖÉåëÅÜ~Ñí=áëí=áã=e~åÇÉäëÖÉëÉíòÄìÅÜ= ¬¬=NJT=ÇÉÑáåáÉêíK= k~ÅÜ= ¬= N= f= ed_= áëí= ÇÉêàÉåáÖÉ= h~ìÑã~åå= Eh~ìÑã~åå= âê~Ñí= _Éí®íáÖìåÖFI= ÇÉê= Éáå= e~åÇÉäëÖÉïÉêÄÉ= ÄÉíêÉáÄíK= báå= dÉïÉêÄÉÄÉíêáÉÄ= áëí= Ç~ÄÉá= ÇìêÅÜ= ÑçäÖÉåÇÉ= jÉêâã~äÉ= ÅÜ~ê~âíÉêáëáÉêíW=
aÉê=råíÉêåÉÜãÉê=ãìëë=ëÉäÄëí®åÇáÖ=í®íáÖ=ëÉáå=ìåÇ=Ç~êÑ=ëáÅÜ=åáÅÜí=Éíï~=áå=ÉáåÉã= ^åÖÉëíÉääíÉåîÉêÜ®äíåáë=ÄÉÑáåÇÉåK=
_Éá=ÇÉã=råíÉêåÉÜãÉê=Ç~êÑ=Éë=ëáÅÜ=åáÅÜí=ìã=ÉáåÉå=cêÉáÄÉêìÑäÉê=EòK_K=^êòíI=kçí~êI= píÉìÉêÄÉê~íÉêI=oÉÅÜíë~åï~äíI=gçìêå~äáëíI=^êÅÜáíÉâíI=ÉíÅKF=Ü~åÇÉäåK=
=
74
B. Rechtlicher Hintergrund
eáåíÉê= ÇÉê= ìåíÉêåÉÜãÉêáëÅÜÉå= e~åÇäìåÖ= ãìëë= ÉáåÉ= dÉïáååÉêòáÉäìåÖë~ÄëáÅÜí= ëíÉÅâÉåK=tçÜäí®íáÖâÉáíëçêÖ~åáë~íáçåÉå=ïáÉ=ÄÉáëéáÉäëïÉáëÉ=Ç~ë=łoçíÉ=hêÉìò =ò®ÜJ äÉå=~äëç=åáÅÜí=òì=ÇÉå=e~åÇÉäëÖÉïÉêÄÉåK=
aáÉ= råíÉêåÉÜãìåÖ= ãìëë= ~âíáî= ~ã= ~ääÖÉãÉáåÉå= táêíëÅÜ~ÑíëäÉÄÉå= íÉáäåÉÜãÉå= EòK_K=ÇìêÅÜ=tÉêÄìåÖI=dÉëÅÜ®ÑíëëíÉääÉåI=ÉíÅKFK=
aáÉ= ìåíÉêåÉÜãÉêáëÅÜÉ= q®íáÖâÉáí= ãìëë= å~ÅÜÜ~äíáÖ= ëÉáåI= ÇKÜK= Éë= ãìëë= ÉáåÉ= táÉJ ÇÉêÜçäìåÖë~ÄëáÅÜí= ÖÉÖÉÄÉå= ëÉáåK= aÉê= Éáåã~äáÖÉ= sÉêâ~ìÑ= ÉáåÉë= éêáî~íÉå= mâï= ïÉáëí=~äëç=åáÅÜí=~ìÑ=Éáå=e~åÇÉäëÖÉïÉêÄÉ=ÜáåK= aÉê=¬=N=ff=ed_=ÄÉë~Öí=òìÇÉãI=Ç~ëë=àÉÇÉê=dÉïÉêÄÉÄÉíêáÉÄ=Éáå=e~åÇÉäëÖÉïÉêÄÉ=áëíI= Éë=ëÉá=ÇÉååI=Ç~ëë=~ìÑÖêìåÇ=îçå=råíÉêåÉÜãÉåëÖê∏≈É=çÇÉê=JòïÉÅâ=Éáå=áå=â~ìÑã®ååáJ ëÅÜÉê= tÉáëÉ= ÉáåÖÉêáÅÜíÉíÉê= dÉëÅÜ®ÑíëÄÉíêáÉÄ= åáÅÜí= ÉêÑçêÇÉêäáÅÜ= áëíK= aáÉë= ÄÉÇÉìíÉíI= Ç~ëë= òK_K= Éáå= háçëâI= ÇÉê= òï~ê= ÇáÉ= ÑΩåÑ= hÉååòÉáÅÜÉå= ÉáåÉë= dÉïÉêÄÉÄÉíêáÉÄÉë= ~ìÑJ ïÉáëíI= âÉáåÉ= ëÉé~ê~íÉ= råíÉêåÉÜãÉåë~ÄíÉáäìåÖ= ÑΩê= _ìÅÜÑΩÜêìåÖ= ÉêÑçêÇÉêí= ìåÇ= ~ìÅÜ= åáÅÜí= áå= ÇáÉ= oìÄêáâ= h~ìÑã~åå= âê~Ñí= _Éí®íáÖìåÖ= Ñ®ääíK= báÖÉåíΩãÉê= ëçäÅÜÉê= dÉïÉêÄÉ= ÄÉòÉáÅÜåÉí= ã~å= ~äë= ÖÉïÉêÄÉíêÉáÄÉåÇÉ= káÅÜíJh~ìÑã®ååÉê= çÇÉê= häÉáåÖÉïÉêÄÉJ íêÉáÄÉåÇÉK= k~ÅÜ= ¬= OV= ed_= áëí= àÉÇÉê= h~ìÑã~åå= îÉêéÑäáÅÜíÉíI= ëáÅÜ= áåë= e~åÇÉäëêÉÖáëíÉê= EÄÉáã= ^ãíëÖÉêáÅÜí= ÖÉÑΩÜêíÉë= sÉêòÉáÅÜåáë= ~ääÉê= råíÉêåÉÜãÉå= ÉáåÉê= oÉÖáçåF= Éáåíê~ÖÉå= òì= ä~ëëÉåK= aÉê= h~ìÑã~åå= ÉêïáêÄí= ÇáÉ= h~ìÑã~ååëÉáÖÉåëÅÜ~Ñí= åáÅÜí= ãáí= báåíê~ÖìåÖ= áåë= e~åÇÉäëêÉÖáëíÉêI=Ç~=ÇáÉëÉ=åìê=ÇÉâä~ê~íçêáëÅÜÉå=`Ü~ê~âíÉê=Ü~íK=aáÉ=h~ìÑã~ååëÉáÖÉåJ ëÅÜ~Ñí=ïáêÇ=ÄÉêÉáíë=ãáí=_ÉÖáåå=ÇÉë=e~åÇÉäëÖÉïÉêÄÉë=ÉêïçêÄÉåK= k~ÅÜ=¬=O=ed_=â∏ååÉå=häÉáåÖÉïÉêÄÉíêÉáÄÉåÇÉI=ÇÉêÉå=q®íáÖâÉáí=âÉáåÉå=áå=â~ìÑã®åJ åáëÅÜÉê= tÉáëÉ= ÉáåÖÉêáÅÜíÉíÉå= dÉëÅÜ®ÑíëÄÉíêáÉÄ= ÉêÑçêÇÉêíI= ÇìêÅÜ= báåíê~ÖìåÖ= áÜêÉë= dÉïÉêÄÉë=áåë=e~åÇÉäëêÉÖáëíÉê=ÇÉå=pí~íìë=ÉáåÉë=h~ìÑã~ååë=Éêä~åÖÉåK=j~å=ëéêáÅÜí=áå= ÉáåÉã=ëçäÅÜÉå=c~ää=~ìÅÜ=îçã=h~ìÑã~åå=âê~Ñí=báåíê~ÖìåÖK== cΩê= råíÉêåÉÜãÉå= ÇÉê= i~åÇJ= ìåÇ= cçêëíïáêíëÅÜ~Ñí= ÑáåÇÉå= ÇáÉ= sçêëÅÜêáÑíÉå= ÇÉë= ¬= N= ed_=âÉáåÉ=^åïÉåÇìåÖ=E¬=P=f=ed_FK==k~ÅÜ==¬=P=ff=ed_=ëáåÇ=ä~åÇJ=ìåÇ=ÑçêëíïáêíJ ëÅÜ~ÑíäáÅÜÉ=råíÉêåÉÜãÉåI=ÇáÉ=å~ÅÜ=^êí=ìåÇ=rãÑ~åÖ=ÉáåÉå=áå=â~ìÑã®ååáëÅÜÉê=tÉáëÉ= ÉáåÖÉêáÅÜíÉíÉå=dÉëÅÜ®ÑíëÄÉíêáÉÄ=ÉêÑçêÇÉêåI=Ç~òì=ÄÉêÉÅÜíáÖíI=ÉáåÉ=ÑêÉáïáääáÖÉ=e~åÇÉäëJ êÉÖáëíÉêÉáåíê~ÖìåÖ= îçêåÉÜãÉå= òì= ä~ëëÉå= ìåÇ= Ç~ÇìêÅÜ= òìã= h~ìÑã~åå= âê~Ñí= báåíê~J ÖìåÖ=òì=ïÉêÇÉåK= råíÉêåÉÜãìåÖÉå=â∏ååÉå=~ÄÉê=~ìÅÜ=ÄÉêÉáíë=~ìÑÖêìåÇ=áÜêÉê=oÉÅÜíëÑçêã=ÇáÉ=h~ìÑJ ã~ååëÉáÖÉåëÅÜ~Ñí=Éêä~åÖÉåK=k~ÅÜ=¬=S=ed_=EÖÉå~ìÉêW=¬=S=f=ed_=áKsKãK=¬=NMR=ed_= ìåÇ=¬=NSN=ed_X=¬=S=ff=ed_=áKsKãK=¬=QN=dãÄedI=¬¬=VN=ìåÇ=OTU=ff=ed_I=¬=PP=dÉådF= ëáåÇ= ~ääÉ= e~åÇÉäëÖÉëÉääëÅÜ~ÑíÉå= EòK_K= ^dI= dãÄeF= h~ìÑäÉìíÉK= aáÉ= báåíê~ÖìåÖ= áåë= e~åÇÉäëêÉÖáëíÉê=áëí=ÑΩê=ÇáÉëÉ=mÑäáÅÜí=EòK_K=ÖÉãK=¬=PS=f=^âíd=ÄòïK=¬=T=f=dãÄedFK=aáÉJ ëÉê= ^åãÉäÇÉòï~åÖ= òìã= e~åÇÉäëêÉÖáëíÉê= ÄÉëíÉÜí= ~ìÅÜ= ÑΩê= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ÖÉãK=¬=NMS=ed_=EledF=ÄòïK=¬=NSN=ff=ed_K= få= ÇáÉëÉã= wìë~ããÉåÜ~åÖ= ÖáäíI= Ç~ëë= ïÉåå= ÉáåÉ= cáêã~= Éáåã~ä= áã= e~åÇÉäëêÉÖáëíÉê= ÉáåÖÉíê~ÖÉå=áëíI=åáÅÜí=ÖÉäíÉåÇ=ÖÉã~ÅÜí=ïÉêÇÉå=â~ååI=Ç~ëë=Ç~ë=ìåíÉê=ÇÉê=cáêã~=ÄÉJ íêáÉÄÉåÉ=dÉïÉêÄÉ=âÉáå=e~åÇÉäëÖÉïÉêÄÉ=áëí=E¬=R=ed_FK= fëí=Éáå=råíÉêåÉÜãÉå=h~ìÑã~åå=áã=páååÉ=ÇÉë=ed_I=ëç=Ü~í=Éë=áåëÄÉëçåÇÉêÉ=ÑçäÖÉåJ ÇÉ=m~ê~Öê~éÜÉå=ÇÉë=e~åÇÉäëÖÉëÉíòÄìÅÜÉë=òì=ÄÉÑçäÖÉåW= ¬¬=OPU=Ó=OSP=ed_W=^ääÖÉãÉáåÉ=sçêëÅÜêáÑíÉå=ÑΩê=~ääÉ=h~ìÑäÉìíÉ= ¬¬=OSQ=Ó=OUV=ed_W=bêÖ®åòÉåÇÉ=sçêëÅÜêáÑíÉå=ÑΩê=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= =
2. Buchführungspflichten
75
⌦= _ÉáëéáÉäÉW= NK= aÉê=ëÉäÄëí®åÇáÖ=dÉïÉêÄÉíêÉáÄÉåÇÉ=`K_K=ÄÉíêÉáÄí=Éáå=dÉïΩêòÖÉëÅÜ®Ñí=ìåÇ=ÉêòáÉäí= Ç~ÄÉá= báåâΩåÑíÉ= ~ìë= dÉïÉêÄÉÄÉíêáÉÄK= pÉáå= _ÉíêáÉÄ= ÉêÑçêÇÉêí= âÉáåÉ= â~ìÑã®ååáJ ëÅÜÉ=lêÖ~åáë~íáçåK= →= `K_K= áëí= âÉáå= h~ìÑã~åå= áã= páååÉ= ÇÉë= e_dI= Ç~= ëÉáå= _ÉíêáÉÄ= âÉáåÉ= â~ìÑJ ã®ååáëÅÜÉ=lêÖ~åáë~íáçå=ÉêÑçêÇÉêí=EÉêÑçêÇÉêäáÅÜ=ïÉååW=ÜçÜÉê=rãë~íòI=ÜçÜÉ= jáí~êÄÉáíÉêò~ÜäI= ìãÑ~åÖêÉáÅÜÉë= t~êÉå~åÖÉÄçíI= îáÉäÑ®äíáÖÉ= dÉëÅÜ®Ñíëâçåí~âJ íÉFK= a~= Éê= âÉáå= h~ìÑã~åå= áëíI= áëí= Éê= Ü~åÇÉäëêÉÅÜíäáÅÜ= åáÅÜí= ÄìÅÜÑΩÜêìåÖëJ éÑäáÅÜíáÖK= OK= báå=ëÉäÄëí®åÇáÖÉê=^êòí=ÄÉíêÉáÄí=ÉáåÉ=c~ÅÜ~êòíéê~ñáë=ìåÇ=ÉêòáÉäí=Ç~ê~ìë=báåâΩåÑíÉ= ~ìë=ëÉäÄëí®åÇáÖÉê=^êÄÉáíK=pÉáåÉ=mê~ñáë=ÉêÑçêÇÉêí=ÉáåÉ=â~ìÑã®ååáëÅÜÉ=lêÖ~åáë~íáJ çåK== →= aÉê=^êòí=áëí=âÉáå=h~ìÑã~ååI=Ç~=Éê=åáÅÜí=ÖÉïÉêÄäáÅÜ=í®íáÖ=áëíK=^ìÑÖêìåÇ=ÇÉê= ÑÉÜäÉåÇÉå=h~ìÑã~ååëÉáÖÉåëÅÜ~Ñí=ÄÉëíÉÜí=Ç~ãáí=~ìÅÜ=âÉáåÉ=Ü~åÇÉäëêÉÅÜíäáJ ÅÜÉ=_ìÅÜÑΩÜêìåÖëéÑäáÅÜíK= =
2.2 Buchführungspflicht nach Steuerrecht aáÉ= çêÇåìåÖëã®≈áÖÉ= cΩÜêìåÖ= îçå= e~åÇÉäëÄΩÅÜÉêå= ÖÉåáÉ≈í= îçê= dÉêáÅÜí= _ÉïÉáëJ âê~ÑíI= Ç~= ÇìêÅÜ= Ç~ë= fåÉáå~åÇÉêÖêÉáÑÉå= ÇÉê= ÉáåòÉäåÉå= _ìÅÜìåÖÉå= Éáå= jáëëÄê~ìÅÜ= ïÉáíÖÉÜÉåÇ= ~ìëÖÉëÅÜäçëëÉå= áëíI= ÄòïK= ÉáåÉê= mêΩÑìåÖ= ÇÉê= _ΩÅÜÉê= åáÅÜí= ëí~åÇÜ~äíÉå= ïΩêÇÉK= ^ìë= ÇáÉëÉã= dêìåÇ= ΩÄÉêåáããí= ~ìÅÜ= Ç~ë= píÉìÉêêÉÅÜí= ÇáÉ= _ìÅÜÑΩÜêìåÖëJ éÑäáÅÜíK=k~ÅÜ=¬=NQM=^l=ëáåÇ=~ääÉ=råíÉêåÉÜãÉêI=ÇáÉ=ÄÉêÉáíë=å~ÅÜ=e~åÇÉäëêÉÅÜí=ÄìÅÜJ ÑΩÜêìåÖëéÑäáÅÜíáÖ= ëáåÇI= ~ìÅÜ= å~ÅÜ= píÉìÉêêÉÅÜí= ÄìÅÜÑΩÜêìåÖëéÑäáÅÜíáÖ= EÇÉêáî~íáîÉI= ~ÄÖÉäÉáíÉíÉ=_ìÅÜÑΩÜêìåÖëéÑäáÅÜíFK=^ì≈ÉêÇÉã=ÉêïÉáíÉêí=Ç~ë=píÉìÉêêÉÅÜí=ÇáÉ=_ìÅÜJ ÑΩÜêìåÖëéÑäáÅÜí= å~ÅÜ= ¬NQN= ^l= ~ìÅÜ= ~ìÑ= ÖÉïÉêÄÉíêÉáÄÉåÇÉ= káÅÜíJh~ìÑäÉìíÉ= ãáí= ÉáJ åÉã= ÄÉëíáããíÉå= rãë~íòI= dÉïáåå= çÇÉê= _ÉíêáÉÄëîÉêã∏ÖÉå= EçêáÖáå®êÉ= _ìÅÜÑΩÜJ êìåÖëéÑäáÅÜíFK=aáÉ=_ÉãÉëëìåÖëÖêÉåòÉå=Eáå=bìêçF=Ç~ÑΩê=ëáåÇ=ïáÉ=ÑçäÖí=ÑÉëíÖÉäÉÖíW= =
ëÉáí=MNKMNKOMMT=
Äáë=PNKNOKOMMS=
=
rãë~íò=
=
[=PRMKMMM=
=
[=RMMKMMM=
dÉïáåå=
=
[===PMKMMM=
=
[===PMKMMM=
táêíëÅÜ~ÑíëïÉêí=ÇÉê=ÄÉïáêíJ ëÅÜ~ÑíÉíÉå=cä®ÅÜÉ=
=
[===ORKMMM=
=
[===ORKMMM=
q~ÄÉääÉ=VW=_ÉãÉëëìåÖëÖêÉåòÉå=ÑΩê=_ìÅÜÑΩÜêìåÖëéÑäáÅÜí=å~ÅÜ=píÉìÉêêÉÅÜí= táêÇ= åìê= ÉáåÉ= ÇÉê= áå= îçêÜÉêÖÉåÇÉê= q~ÄÉääÉ= ÖÉå~ååíÉå= dêÉåòÉå= ΩÄÉêëÅÜêáííÉåI= áëí= ÇÉê=ÄÉíêçÑÑÉåÉ=råíÉêåÉÜãÉê=å~ÅÜ=píÉìÉêêÉÅÜí=ÄìÅÜÑΩÜêìåÖëéÑäáÅÜíáÖK=aáÉ=¬¬=OPU=ÑÑK= ed_= ÖÉäíÉå= Ç~åå= ëáååÖÉã®≈= ~ìÅÜ= ÑΩê= ÖÉïÉêÄÉíêÉáÄÉåÇÉ= káÅÜíJh~ìÑäÉìíÉI= ëçÑÉêå= ëáÅÜ=åáÅÜí=~ìë=ÇÉå=píÉìÉêÖÉëÉíòÉå=Éíï~ë=~åÇÉêÉë=ÉêÖáÄí=E¬=NQN=f=pK=O=^lFK= aáÉ=_ìÅÜÑΩÜêìåÖëéÑäáÅÜí=ÑΩê=ÖÉïÉêÄÉíêÉáÄÉåÇÉ=káÅÜíJh~ìÑäÉìíÉ=áëí=îçã=_ÉÖáåå=ÇÉë= táêíëÅÜ~Ñíëà~ÜêÉë= EaáÉë= áëí= ÇáÉ= ëíÉìÉêêÉÅÜíäáÅÜÉ= oÉÅÜåìåÖëéÉêáçÇÉI= ÇáÉ= åáÅÜí= ãáí= ÇÉã= dÉëÅÜ®Ñíëà~Üê= ΩÄÉêÉáåëíáããÉå= ãìëëK= fã= ïÉáíÉêÉå= sÉêä~ìÑ= ÇÉë= _ìÅÜÉë= ïáêÇ==
76
B. Rechtlicher Hintergrund
~ÄÉê=òìê=sÉêÉáåÑ~ÅÜìåÖ=~åÖÉåçããÉåI=Ç~ëë=dÉëÅÜ®ÑíëJ=ìåÇ=táêíëÅÜ~Ñíëà~Üê=áÇÉåíáëÅÜ= ëáåÇKF=~å=òì=ÉêÑΩääÉåI=Ç~ë=~ìÑ=ÇáÉ=_Éâ~ååíÖ~ÄÉ=ÇÉê=jáííÉáäìåÖ=ÉêÑçäÖíI=ÇìêÅÜ=ÇáÉ=ÇáÉ= cáå~åòÄÉÜ∏êÇÉ=~ìÑ=ÇÉå=_ÉÖáåå=ÇÉê=sÉêéÑäáÅÜíìåÖ=ÜáåÖÉïáÉëÉå=Ü~í=E¬=NQN=ff=^lFK== bë=Öáäí=~ääÖÉãÉáåI=Ç~ëë=åìê=ÇáÉ=ÑêÉáÄÉêìÑäáÅÜÉå=q®íáÖâÉáíÉå==EòK_K=ûêòíÉI=píÉìÉêÄÉJ ê~íÉêI=táêëÅÜ~ÑíëéêΩÑÉêI=oÉÅÜíë~åï®äíÉI=kçí~êÉI=ÁF=ÖêìåÇë®íòäáÅÜ=îçå=ÇÉê=_ìÅÜÑΩÜJ êìåÖëéÑäáÅÜí=ÄÉÑêÉáí=ëáåÇK= =
⌦= _ÉáëéáÉäÉW= NK= a~åáÉä=qK=ÄÉíêÉáÄí=ÉáåÉ=_ìÅÜÜ~åÇäìåÖI=ïÉäÅÜÉ=ëáÅÜ=~ìÑ=ïáêíëÅÜ~ÑíïáëëÉåëÅÜ~ÑíäáJ ÅÜÉ= iáíÉê~íìê= ëéÉòá~äáëáÉêí= Ü~í= ìåÇ= ïÉÖÉå= áÜêÉë= rãÑ~åÖÉë= ÉáåÉå= áå= â~ìÑã®ååáJ ëÅÜÉê=tÉáëÉ=ÉáåÖÉêáÅÜíÉíÉå=dÉëÅÜ®ÑíëÄÉíêáÉÄ=ÉêÑçêÇÉêíK= →= bë= ÄÉëíÉÜí= _ìÅÜÑΩÜêìåÖëéÑäáÅÜí= å~ÅÜ= e~åÇÉäëêÉÅÜíI= Ç~= ÇáÉ= sçê~ìëëÉíòìåJ ÖÉå=ÇÉë=¬=OPU=f=ed_=ÉêÑΩääí=ëáåÇK= →= k~ÅÜ=¬=NQM=^l=Öáäí=ÇáÉ=_ìÅÜÑΩÜêìåÖëéÑäáÅÜí=å~ÅÜ=¬=OPU=f=ed_=~ìÅÜ=ÑΩê=Ç~ë= píÉìÉêêÉÅÜíK= OK= báå= ëÉäÄëí®åÇáÖ= ÑêÉáÄÉêìÑäáÅÜ= í®íáÖÉê= píÉìÉêÄÉê~íÉê= ÉêïáêíëÅÜ~ÑíÉí= ÄÉá= ÉáåÉã= rãJ ë~íò=îçå=NMMKMMMIMM=bìêç=ÉáåÉå=dÉïáåå=îçå=QMKMMMIMM=bìêçK= →= ^äë=^åÖÉÜ∏êáÖÉê=ÉáåÉë=ÑêÉáÉå=_ÉêìÑÉë=ãáí=báåâΩåÑíÉå=~ìë=ëÉäÄëí®åÇáÖÉê=^êJ ÄÉáí=ÄÉëíÉÜí=âÉáåÉ=Ü~åÇÉäëêÉÅÜíäáÅÜÉ=_ìÅÜÑΩÜêìåÖëéÑäáÅÜíK= →= tÉÇÉê= å~ÅÜ= ¬= NQM= ^l= åçÅÜ= å~ÅÜ= ¬= NQN= ^l= Eíêçíò= §ÄÉêëÅÜêÉáíÉå= ÇÉê= dÉJ ïáååÖêÉåòÉF=ÄÉëíÉÜí=ëíÉìÉêäáÅÜÉ=_ìÅÜÑΩÜêìåÖëéÑäáÅÜíK= PK= aÉê=péáÉäòÉìÖÜ®åÇäÉê=`Üêáëíá~å=tK=Ü~í=ãáí= ëÉáåÉã=dÉëÅÜ®ÑíI=ïÉäÅÜÉë=å~ÅÜ=ëÉáJ åÉã= rãÑ~åÖ= âÉáåÉå= áå= â~ìÑã®ååáëÅÜÉê= tÉáëÉ= ÉáåÖÉêáÅÜíÉíÉå= dÉëÅÜ®ÑíëÄÉíêáÉÄ= ÉêÑçêÇÉêíI=áã=îÉêÖ~åÖÉåÉå=dÉëÅÜ®Ñíëà~Üê=ÉáåÉå=rãë~íò=îçå=SMMKMMMIMM=bìêç=ìåÇ= ÉáåÉå=dÉïáåå=îçå=OMKMMMIMM=bìêç=ÉêïáêíëÅÜ~ÑíÉíK= →= `Üêáëíá~å= tK= áëí= âÉáå= h~ìÑã~åå= å~ÅÜ= ¬= OPU= f= ed_= ìåÇ= Ç~ãáí= ~ìÅÜ= åáÅÜí= ÄìÅÜÑΩÜêìåÖëéÑäáÅÜíáÖ=å~ÅÜ=e~åÇÉäëêÉÅÜíK= →= bë= ÉêÖáÄí= ëáÅÜ= âÉáåÉ= ëíÉìÉêêÉÅÜíäáÅÜÉ= _ìÅÜÑΩÜêìåÖëéÑäáÅÜí= å~ÅÜ= ¬= NQM= ^lI= Ç~= ~ìÅÜ= âÉáåÉ= Ü~åÇÉäëêÉÅÜíäáÅÜÉ= ÄÉëíÉÜíK= a~= ~ääÉêÇáåÖë= ÇáÉ= rãë~íòÖêÉåòÉ= ÇÉë= ¬= NQN= ^l= ΩÄÉêëÅÜêáííÉå= ïáêÇI= ÉêÖáÄí= ëáÅÜ= Ç~ê~ìë= ÉáåÉ= ëíÉìÉêêÉÅÜíäáÅÜÉ= _ìÅÜÑΩÜêìåÖëéÑäáÅÜíK= QK= j~êíáå=pK=Ü~í=áå=ÇáÉëÉã=g~Üê=ÉáåÉå=pìéÉêã~êâí=Éê∏ÑÑåÉí=ìåÇ=êÉÅÜåÉí=ãáí=ÉáåÉã= rãë~íò=îçå=OMMKMMMIMM=ìåÇ=ÉáåÉã=dÉïáåå=îçå=OMKMMMIMM=bìêç.=pÉáå=_ÉíêáÉÄ=ÉêJ ÑçêÇÉêí=ÉáåÉå=áå=â~ìÑã®ååáëÅÜÉê=tÉáëÉ=ÉáåÖÉêáÅÜíÉíÉå=dÉëÅÜ®ÑíëÄÉíêáÉÄK= → bë=ÄÉëíÉÜí=Ü~åÇÉäëêÉÅÜíäáÅÜÉ=_ìÅÜÑΩÜêìåÖëéÑäáÅÜí=å~ÅÜ=¬=OPU=f=ed_K= →= dÉã®≈=¬=NQM=^l=ÄÉëíÉÜí=~ìÅÜ=ëíÉìÉêêÉÅÜíäáÅÜÉ=_ìÅÜÑΩÜêìåÖëéÑäáÅÜíK= = ^ÄÜ®åÖáÖ= îçå= ÇÉê= råíÉêåÉÜãÉåëÑçêã= ÉêÖÉÄÉå= ëáÅÜ= ~ìë= ÉáåÉê= ëíÉìÉêêÉÅÜíäáÅÜÉå= _ìÅÜÑΩÜêìåÖÑäáÅÜí= ïÉáíêÉáÅÜÉåÇÉ= sçêëÅÜêáÑíÉå= ÄÉòΩÖäáÅÜ= ÇÉê= _ÉêÉÅÜåìåÖ= ÇÉë= ëíÉìJ ÉêéÑäáÅÜíáÖÉå=dÉïáååëK=aáÉëÉ=ïÉêÇÉå=ÜáÉê=~ääÉêÇáåÖë=åáÅÜí=å®ÜÉê=ÄÉÜ~åÇÉäíK=fåíÉêÉëJ ëáÉêíÉ=ÄÉíê~ÅÜíÉå=Ç~òì=ÑçäÖÉåÇÉ=sÉêíáÉÑìåÖW= =
= = =
s=
=
dÉïáååÉêãáííäìåÖë~êíÉå=áã=píÉìÉêêÉÅÜí=
=
3.
Grundsätze ordnungsmäßiger Buchführung
=
råíÉê=ÇÉå=ëçÖK=dêìåÇë®íòÉå=çêÇåìåÖëã®≈áÖÉê=_ìÅÜÑΩÜêìåÖ=Edç_F==Ñ~ëëí=ã~å=ÉáåÉ= oÉáÜÉ= îçå= _ìÅÜÑΩÜêìåÖëJ= ìåÇ= _áä~åòáÉêìåÖëÖêìåÇë®íòÉå= òìë~ããÉåK= råíÉê= _ìÅÜJ ÑΩÜêìåÖëÖêìåÇë®íòÉå= îÉêëíÉÜí= ã~å= Ç~ÄÉá= ~åÉêâ~ååíÉ= oÉÖÉäå= ΩÄÉê= ÇáÉ= cΩÜêìåÖ= ÇÉê= e~åÇÉäëÄΩÅÜÉêK= _áä~åòáÉêìåÖëÖêìåÇë®íòÉ= ÜáåÖÉÖÉå= ÄÉëÅÜêÉáÄÉå= ~åÉêâ~ååíÉ= oÉÖÉäå=ΩÄÉê=ÇáÉ=bêëíÉääìåÖ=ÇÉë=g~ÜêÉë~ÄëÅÜäìëëÉë=îçå=råíÉêåÉÜãÉåK= _Éá= ÇáÉëÉå= dêìåÇë®íòÉå= Ü~åÇÉäí= Éë= ëáÅÜ= ìã= ìåÄÉëíáããíÉ=oÉÅÜíëÄÉÖêáÑÑÉ= EíÉáäïÉáëÉ= åáÅÜí= ÖÉëÉíòäáÅÜ= ÖÉêÉÖÉäíF= ãáí= ÇÉã= wïÉÅâI= ~ìÅÜ=ÄÉá=ÇÉå= p~ÅÜîÉêÜ~äíÉå= ÉáåÉ= oÉÖÉJ äìåÖ=òì=ÇÉÑáåáÉêÉåI=ÑΩê=ÇáÉ=ÇÉê=dÉëÉíòÖÉÄÉê=ÄÉïìëëí=çÇÉê=ìåÄÉïìëëí=âÉáåÉ=aÉí~áäJ ä∏ëìåÖ=îçêÖÉÖÉÄÉå=Ü~íK=aáÉë=Ü~í=ÇÉå=sçêíÉáäI=ÉáåÉ=^ìÑÄä®ÜìåÖ=ìåÇ=råîÉêëí®åÇäáÅÜJ âÉáí=îçå=dÉëÉíòíÉëíÉñíÉå=òì=îÉêãÉáÇÉå=ìåÇ=Éêã∏ÖäáÅÜí=ÉáåÉ=éÉêã~åÉåíÉ=^åé~ëëìåÖ= ÇÉê=dêìåÇë®íòÉ=çÜåÉ=dÉëÉíòÉë®åÇÉêìåÖK= _ìÅÜÑΩÜêìåÖ= ìåÇ= g~ÜêÉë~ÄëÅÜäìëë= ïÉêÇÉå= îçã= ed_= ìåíÉê= ÖÉïáëëÉ= dÉåÉê~äåçêJ ãÉå= ÖÉëíÉääíI= ÇáÉ=ÉáåÇÉìíáÖ= _ÉòìÖ= ~ìÑ= ÇáÉ= dç_= åÉÜãÉåK=cΩê=báåòÉäâ~ìÑäÉìíÉI= mÉêJ ëçåÉåJ=ìåÇ=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=ä~ëëÉå=ëáÅÜ=ÇáÉëÉ=ïáÉ=ÑçäÖí=òìë~ããÉåÑ~ëëÉåW=
dÉåÉê~äåçêã=ÑΩê=ÇáÉ=_ìÅÜÑΩÜêìåÖ=E¬=OPU=f=pK=N=ed_FW= łgÉÇÉê= h~ìÑã~åå= áëí= îÉêéÑäáÅÜíÉí= _ΩÅÜÉê= òì= ÑΩÜêÉå= ìåÇ= áå= ÇáÉëÉå= ëÉáåÉ= e~åJ ÇÉäëÖÉëÅÜ®ÑíÉ= ìåÇ= ÇáÉ= i~ÖÉ= ëÉáåÉë= sÉêã∏ÖÉåë= å~ÅÜ= ÇÉå= dêìåÇë®íòÉå= çêÇJ åìåÖëã®≈áÖÉê=_ìÅÜÑΩÜêìåÖ=ÉêëáÅÜíäáÅÜ=òì=ã~ÅÜÉåK =
dÉåÉê~äåçêã=ÑΩê=ÇÉå=g~ÜêÉë~ÄëÅÜäìëë=E¬=OQP=f=ed_FW= łaÉê= g~ÜêÉë~ÄëÅÜäìëë= áëí= å~ÅÜ= ÇÉå= dêìåÇë®íòÉå= çêÇåìåÖëã®≈áÖÉê= _ìÅÜÑΩÜJ êìåÖ=~ìÑòìëíÉääÉåK =
^ìÅÜ= áã= o~ÜãÉå= ÇÉê= ëíÉìÉêäáÅÜÉå= dÉïáååÉêãáííäìåÖ= ïáêÇ= ~ìëÇêΩÅâäáÅÜ= ~ìÑ= ÇáÉ= Ü~åÇÉäëêÉÅÜíäáÅÜÉå=dç_=_ÉòìÖ=ÖÉåçããÉå=E¬=R=f=pK=N=bpídFK== cΩê=h~éáí~äJ=ìåÇ=mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå=å~ÅÜ=¬=OSQ=~=ed_=ä~ëëÉå=ëáÅÜ=òìÇÉã=ÑçäJ ÖÉåÉ=kçêãÉå=ÑáåÇÉåW=
wáÉäîçêëÅÜêáÑí=ÖÉãK=¬=OSQ=ff=pK=N=ed_W= łaÉê= g~ÜêÉë~ÄëÅÜäìëë= ÇÉê= h~éáí~äÖÉëÉääëÅÜ~Ñí= Ü~í= ìåíÉê=_É~ÅÜíìåÖ= ÇÉê=dêìåÇJ ë®íòÉ=çêÇåìåÖëã®≈áÖÉê=_ìÅÜÑΩÜêìåÖ=Éáå=ÇÉå=í~íë®ÅÜäáÅÜÉå=sÉêÜ®äíåáëëÉå=ÉåíJ ëéêÉÅÜÉåÇÉë= _áäÇ= ÇÉê= sÉêã∏ÖÉåëJI= cáå~åòJ= ìåÇ= bêíê~Öëä~ÖÉ= ÇÉê= h~éáí~äÖÉëÉääJ ëÅÜ~Ñí=òì=îÉêãáííÉäåK =
^ÄïÉáÅÜìåÖëêÉÖÉäìåÖ=ÖÉãK=¬=OSQ=ff=pK=O=ed_W= łcΩÜêÉå= ÄÉëçåÇÉêÉ= rãëí®åÇÉ= Ç~òìI= Ç~ëë= ÇÉê= g~ÜêÉë~ÄëÅÜäìëë= ÉáåÉå= ÇÉå= í~íJ ë®ÅÜäáÅÜÉå= sÉêÜ®äíåáëëÉå= ÉåíëéêÉÅÜÉåÇÉë= _áäÇ= áã= páååÉ= ÇÉë= p~íòÉë= N= åáÅÜí= îÉêãáííÉäíI=ëç=ëáåÇ=áã=^åÜ~åÖ=òìë®íòäáÅÜÉ=^åÖ~ÄÉå=òì=ã~ÅÜÉåK =
=
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
NK=dêìåÇë~íò=ÇÉê=sçääëí®åÇáÖâÉáí= k~ÅÜ=¬=OQS=f=ed_=ëáåÇ=ë®ãíäáÅÜÉ=^âíáî~=ìåÇ=m~ëëáî~I=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉ= òì= ÉêÑ~ëëÉåK= = aÉê= ^ìëïÉáë= Ü~í= áå= bìêç= òì=ÉêÑçäÖÉå= E¬=OQQ= ed_FK= pÉäÄëí= ÄÉá=ÉáåÉã= tÉêí=îçå=kìää=áëí=ÇÉê=jáåÇÉëí~ìëïÉáë=ÉáåÉê=jÉêâéçëáíáçå=EòK_K=bêáååÉêìåÖëïÉêí=îçå= NIMM= bìêçF= îçêòìåÉÜãÉåK= ¬= OQS= ff= ed_= îÉêÄáÉíÉí= ÇÉë= tÉáíÉêÉå= ÇáÉ= sÉêêÉÅÜåìåÖ= îçå=^âíáî~=ãáí=m~ëëáî~=ëçïáÉ=^ìÑïÉåÇìåÖÉå=ãáí=bêíê®ÖÉå=E_êìííçéêáåòáéFK== fåÑçêã~íáçåÉåI= ÇáÉ= òïáëÅÜÉå= _áä~åòëíáÅÜí~Ö= ìåÇ= _áä~åò~ìÑëíÉääìåÖëòÉáíéìåâí= ÄÉJ â~ååí=ïÉêÇÉåI=ëáåÇ=ÉÄÉåÑ~ääë=òì=ÄÉêΩÅâëáÅÜíáÖÉåK=bë=áëí=áå=ÇáÉëÉã=wìë~ããÉåÜ~åÖ= òïáëÅÜÉå=ïÉêíÉêÜÉääÉåÇÉå=ìåÇ=ïÉêíÄÉÖêΩåÇÉåÇÉå=q~íë~ÅÜÉå=òì=ìåíÉêëÅÜÉáÇÉåK= =
=
_áä~åòëíáÅÜí~Ö=
_áä~åò~ìÑëíÉääìåÖ=
= =
bêÉáÖåáë=N=
bêÉáÖåáë=O=
= =
fåÑçêã~íáçå=ΩÄÉê= bêÉáÖåáë=N=ÄòïK=O=
ïÉêíÄÉÖêΩåÇÉåÇ=
=
ïÉêíÉêÜÉääÉåÇ=
= =
^ÄÄáäÇìåÖ=PNW=tÉêíÉêÜÉääÉåÇÉ=ìåÇ=JÄÉÖêΩåÇÉåÇÉ=q~íë~ÅÜÉå= =
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=€ = = =
_áä~åò~åë~íò=VM=€
_áä~åò~åë~íò=NMM=€
= = = =
sÉêäìëí~åíáòáé~íáçå=òïáåÖÉåÇI= Ç~=ÉáåÉ=ìåêÉ~äáëáÉêíÉ=tÉêíãáåÇÉJ êìåÖ=îçêäáÉÖí=
dÉïáåå~åòáòáé~íáçå=îÉêÄçíÉåI= Ç~=ÉáåÉ=ìåêÉ~äáëáÉêíÉ=tÉêíëíÉáÖÉJ êìåÖ=îçêäáÉÖí=
= = = =
råÖäÉáÅÜÄÉÜ~åÇäìåÖ=ìåêÉ~äáëáÉêíÉê=dÉïáååÉ=ìåÇ=sÉêäìëíÉ= ^ÄÄáäÇìåÖ=POW=fãé~êáí®íëéêáåòáé=
= aáÉ= cê~ÖÉI= çÄ= ~ìÑÖêìåÇ= ÇÉë= fãé~êáí®íëéêáåòáéë= ~ìÅÜ= fåÑçêã~íáçåÉå= ìåÇ= bêÉáÖåáëëÉ= å~ÅÜ= ÇÉã= _áä~åòëíáÅÜí~Ö= òì= ÄÉêΩÅâëáÅÜíáÖÉå= ëáåÇI= ïáêÇ= áã= ¬= ORO= f= kêK= Q= ed_= ÄÉJ =
3. Grundsätze ordnungsmäßiger Buchführung
87
~åíïçêíÉíK=pçä~åÖÉ=ÇáÉ=_áä~åò=åçÅÜ=åáÅÜí=ÑÉêíáÖ=~ìÑÖÉëíÉääí=áëíI=ëáåÇ=oáëáâÉå=ìåÇ=sÉêJ äìëíÉI= ÇáÉ= îçê= ÇÉã= ^ÄëÅÜäìëëëíáÅÜí~Ö= ïáêíëÅÜ~ÑíäáÅÜ= îÉêìêë~ÅÜí= ïçêÇÉå= ëáåÇ= ìåÇ= å~ÅÜ=ÇáÉëÉã=ÄÉâ~ååí=ïÉêÇÉå=EïÉêíÉêÜÉääÉåÇÉ=q~íë~ÅÜÉåF=òì=ÄÉêΩÅâëáÅÜíáÖÉåK=tÉêíJ ÄÉÉáåÑäìëëÉåÇÉ= q~íë~ÅÜÉå= ÜáåÖÉÖÉå= ÇΩêÑÉå= ïÉÖÉå= ÇÉë= píáÅÜí~Öëéêáåòáéë= åáÅÜí= ÉáåJ ÄÉòçÖÉå=ïÉêÇÉåK= a~ë= fãé~êáí®íëéêáåòáé= ïáêÇ= àÉ= å~ÅÜ= _ÉïÉêíìåÖ= îçå= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉå= çÇÉê= pÅÜìäÇÉå=ÇìêÅÜ=ÑçäÖÉåÇÉ=^ìëéê®ÖìåÖÉå=âçåâêÉíáëáÉêíW= =
= =
fãé~êáí®íëéêáåòáé=
= = = =
káÉÇÉêëíïÉêíéêáåòáé= ¬=ORP=ffJfff=ed_=
e∏ÅÜëíïÉêíéêáåòáé= ==^å~äçÖáÉ=òì=¬=ORP=ed_=
sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉI=ãΩëëÉå= ÖÉïáååãáåÇÉêåÇ=~ìÑ=ÉáåÉå=åáÉÇêáJ ÖÉêÉå=tÉêí=~ÄÖÉëÅÜêáÉÄÉå=ïÉêÇÉåI= ÇÉê=áÜåÉå=~ã=_áä~åòëíáÅÜí~Ö= ÄÉáòìäÉÖÉå=áëíK=
pÅÜìäÇÉå=ãΩëëÉå=ÖÉïáååãáåJ ÇÉêåÇ=~ìÑ=ÇÉå=~ã=_áä~åòëíáÅÜí~Ö= Ü∏ÜÉêÉå=tÉêí=~ìÑÖÉëíçÅâí=ïÉêÇÉåK=
= = = = = =
^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=
j~≈å~ÜãÉ=
bêÖÉÄåáë=
^ÄëÅÜäìëë=ÇÉê=cáå~åòJ ÄìÅÜÜ~äíìåÖ=
^ÄëÅÜäìëë=ÇÉê=hçåíÉå=
îçêä®ìÑáÖÉ= _áä~åò=
båíïáÅâäìåÖ=ÇÉê=_áä~åò=
sçêå~ÜãÉ=ÇÉê=^ÄëÅÜäìëëJ ÄìÅÜìåÖÉå=
~ìÑÖÉëíÉääíÉ= _áä~åò=
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=
_ÉëÅÜäìëëÑ~ëëìåÖ=ΩÄÉê=ÇáÉ= ÖÉéêΩÑíÉ=_áä~åò=
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
_ÉíêÉáÄÉê= ÇÉë= ÉäÉâíêçåáëÅÜÉå= _ìåÇÉë~åòÉáÖÉêë= E_ìåÇÉë~åòÉáÖÉê= sÉêä~ÖëÖÉëÉääëÅÜ~Ñí= ãÄeF= ÉáåòìêÉáÅÜÉå= ìåÇ= îçå= ÇÉã= råíÉêåÉÜãÉå= áã= _ìåÇÉë~åòÉáÖÉê= ÉäÉâíêçåáëÅÜ= ÄÉâ~ååí= òì= ã~ÅÜÉåK= aáÉë= Öáäí= ÑΩê= ~ääÉ= ^ÄëÅÜäìëëìåíÉêä~ÖÉåI= ÇáÉ= Ç~ë= dÉëÅÜ®Ñíëà~Üê= OMMS=çÇÉê=Éáå=ëé®íÉêÉë=dÉëÅÜ®Ñíëà~Üê=ÄÉíêÉÑÑÉåK=t~ë=ÇáÉ=^êí=ÇÉê=báåêÉáÅÜìåÖ=ÄÉíêáÑÑíI= ëÅÜêÉáÄí=Ç~ë=berd=ÉáåÉ=ÉäÉâíêçåáëÅÜÉ=báåêÉáÅÜìåÖ=îçêK=cΩê=ÉáåÉ=§ÄÉêÖ~åÖëòÉáí=îçå= P=g~ÜêÉå=Ü~í=Ç~ë=_ìåÇÉëãáåáëíÉêáìã=ÑΩê=gìëíáò=àÉÇçÅÜ=åçÅÜ=ÉáåÉ=m~éáÉêJbáåêÉáÅÜìåÖ= òìÖÉä~ëëÉåK= ^ÄëÅÜäΩëëÉ=ÑΩê=dÉëÅÜ®Ñíëà~ÜêÉI=ÇáÉ=ÄÉêÉáíë=îçê=ÇÉã=NK=g~åì~ê=OMMS=ÄÉÖçååÉå=Ü~ÄÉåI= ëáåÇ= ÇÉãÖÉÖÉåΩÄÉê= å~ÅÜ= ÄáëÜÉêáÖÉã= oÉÅÜí= òì= ÄÉÜ~åÇÉäåK= häÉáåÉ= ìåÇ= ãáííÉäÖêç≈É= dÉëÉääëÅÜ~ÑíÉå=Ü~ÄÉå=ÇáÉëÉ=~äëç=ÖêìåÇë®íòäáÅÜ=å~ÅÜ=ïáÉ=îçê=òìå®ÅÜëí=ÄÉáã=òìëí®åJ ÇáÖÉå=oÉÖáëíÉêÖÉêáÅÜí=ÉáåòìêÉáÅÜÉå=ìåÇ=Ç~åå=áã=_ìåÇÉë~åòÉáÖÉê=ÉáåÉ=ÉåíëéêÉÅÜÉåJ ÇÉ=Eåìå=ÉäÉâíêçåáëÅÜÉF=eáåíÉêäÉÖìåÖëÄÉâ~ååíã~ÅÜìåÖ=òì=îÉê~åä~ëëÉåK= häÉáåÉ=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=áKpKîK=¬=OST=ed_=â∏ååÉå=å~ÅÜ=ïáÉ=îçê=îçå=ÇÉê=bêäÉáÅÜJ íÉêìåÖ= å~ÅÜ= ¬= POS= ed_= dÉÄê~ìÅÜ= ã~ÅÜÉåI= ãΩëëÉå= ~äëç= åìê= _áä~åò= ìåÇ= ^åÜ~åÖ= ÉáåêÉáÅÜÉå= ìåÇ= ÄÉâ~ååí= ã~ÅÜÉåK= dêç≈É= ìåÇ= ãáííÉäÖêç≈É= dÉëÉääëÅÜ~ÑíÉå= Ü~ÄÉå= ÇÉãÖÉÖÉåΩÄÉê=ë®ãíäáÅÜÉ=áå=¬=POR=ed_=ÖÉå~ååíÉå=råíÉêä~ÖÉå=Eg~ÜêÉë~ÄëÅÜäìëëI=i~J ÖÉÄÉêáÅÜíI=_ÉêáÅÜí=ÇÉë=^ìÑëáÅÜíëê~íëI=bêÖÉÄåáëîÉêïÉåÇìåÖëÄÉëÅÜäìëëI=ìëïKF=çÑÑÉåòìJ äÉÖÉåK= _ÉòΩÖäáÅÜ=ÇÉë=wÉáíéìåâíë=ÇÉê=lÑÑÉåäÉÖìåÖ=ÄäÉáÄí=Éë=ÄÉá=ÇÉê=j~ñáã~äÑêáëí=îçå=NO= jçå~íÉå= å~ÅÜ= ÇÉã= ^ÄëÅÜäìëëëíáÅÜí~ÖK= báåÉ= âΩêòÉêÉ= báåêÉáÅÜìåÖëÑêáëí= îçå= Q= jçå~J íÉå= Öáäí= ÑΩê= â~éáí~äã~êâíçêáÉåíáÉêíÉ= h~éáí~äÖÉëÉääëÅÜ~ÑíÉåK= eáÉêìåíÉê= Ñ~ääÉå= åáÅÜí= åìê= Ä∏êëÉååçíáÉêíÉ= råíÉêåÉÜãÉåI= ëçåÇÉêå= ~ìÅÜ= ëçäÅÜÉI= ÇáÉ= ~åÇÉêÉ= tÉêíé~éáÉêÉ= EòK_K= pÅÜìäÇîÉêëÅÜêÉáÄìåÖÉåF= ÄÉÖÉÄÉå= Ü~ÄÉåI=ÇáÉ= ~å= ÉáåÉã= çêÖ~åáëáÉêíÉå= j~êâí= ÖÉÜ~åJ ÇÉäí=ïÉêÇÉåK= _Éá= sÉêëí∏≈Éå= ÖÉÖÉå= ÇáÉ= lÑÑÉåäÉÖìåÖëéÑäáÅÜí= áëí= åìå= å~ÅÜ= berd= Ç~ë= sÉêÑ~ÜêÉå= îçå=^ãíëïÉÖÉå=ÉáåòìäÉáíÉåI=çÜåÉ=Ç~ëë=Éë=åçÅÜ=EïáÉ=ÄáëÜÉêF=ÉáåÉë=^åíê~Öë=ÄÉÇ~êÑK= ^ìÅÜ= â~åå= âΩåÑíáÖ= Ç~ë= lêÇåìåÖëÖÉäÇîÉêÑ~ÜêÉå= ÖÉÖÉå= ÇáÉ= çÑÑÉåäÉÖìåÖëéÑäáÅÜíáÖÉ= dÉëÉääëÅÜ~Ñí=ëÉäÄëí=ìåÇ=åáÅÜí=åìê=ÖÉÖÉå=áÜêÉ=lêÖ~åãáíÖäáÉÇÉê=EòK_K=dÉëÅÜ®ÑíëÑΩÜêÉêFI= ÇáÉ=ÇáÉ=lÑÑÉåäÉÖìåÖëéÑäáÅÜí=îÉêäÉíòí=Ü~ÄÉåI=ÇìêÅÜÖÉÑΩÜêí=ïÉêÇÉåK=wï~ê=ãìëë=~ìÅÜ= ïÉáíÉêÜáå=ÄÉá=ÉáåÉã=sÉêëíç≈=òìå®ÅÜëí=ÇáÉ=cÉëíëÉíòìåÖ=ÉáåÉë=lêÇåìåÖëÖÉäÇÉë=EòïáJ ëÅÜÉå= OKRMMIMM= ìåÇ= ORKMMMIMM= bìêçF= ~åÖÉÇêçÜí= ïÉêÇÉåI= ëç= Ç~ëë= áããÉê= åçÅÜ= ÇáÉ= j∏ÖäáÅÜâÉáí=ÄÉëíÉÜíI=ÇáÉ=lÑÑÉåäÉÖìåÖ=çÜåÉ=lêÇåìåÖëÖÉäÇÑÉëíëÉíòìåÖ=å~ÅÜòìÜçäÉåI= ~ääÉêÇáåÖë= Ü~í= ÇáÉë= ÄÉêÉáíë= Ñáå~åòáÉääÉ= k~ÅÜíÉáäÉK= _ÉêÉáíë= ãáí= ^åÇêçÜìåÖ= ÇÉë= lêÇJ åìåÖëÖÉäÇÉë= ïÉêÇÉå= å®ãäáÅÜ= îçã= _ìåÇÉë~ãí= ÑΩê= gìëíáò= ÇÉå= _ÉíÉáäáÖíÉå= sÉêÑ~ÜJ êÉåëâçëíÉå=~ìÑÉêäÉÖíK=aáÉ=cÉëíëÉíòìåÖ=ÇÉë=lêÇåìåÖëÖÉäÇÉë=ÉêÑçäÖí=ëÅÜäáÉ≈äáÅÜI=ïÉåå= Ç~ë=råíÉêåÉÜãÉå=ÇáÉ=lÑÑÉåäÉÖìåÖëéÑäáÅÜí=åáÅÜí=áååÉêÜ~äÄ=îçå=ëÉÅÜë=tçÅÜÉå=å~ÅÜ= ^åÇêçÜìåÖ= ÇÉë= lêÇåìåÖëÖÉäÇÉë= ÉêÑΩääíK= jáí= cÉëíëÉíòìåÖ= ÉêÑçäÖí= ÉáåÉ= ÉêåÉìíÉ= ^åJ ÇêçÜìåÖK= aáÉëÉë= sçêÖÉÜÉå=ïáêÇ= ïáÉÇÉêÜçäí= Äáë= ÇáÉ= mÑäáÅÜí= ÉêÑΩääí= çÇÉê= ÉáåÉ= råíÉêJ ä~ëëìåÖ=ÖÉêÉÅÜíÑÉêíáÖí=áëíK= kÉì=áëí=ÇáÉëÄÉòΩÖäáÅÜ=~ìÅÜI=Ç~ëë=ÇÉê=_ÉíêÉáÄÉê=ÇÉë=ÉäÉâíêçåáëÅÜÉå=_ìåÇÉë~åòÉáÖÉêë= ÇìêÅÜ=Ç~ë=berd=ÇáÉ=mÑäáÅÜí=Ü~íI=ÇáÉ=ÑêáëíÖÉêÉÅÜíÉ=ìåÇ=îçääëí®åÇáÖÉ=báåêÉáÅÜìåÖ=ÇÉê= råíÉêä~ÖÉå=òì=éêΩÑÉå=ìåÇ=ÇÉã=_ìåÇÉë~ãí=ÄÉá=sÉêë∏≈Éå=òì=ãÉäÇÉåK= == =
s=
lÑÑÉåäÉÖìåÖëêÉÖÉäìåÖÉå=îçê=berd=
92
B. Rechtlicher Hintergrund
wìë~ããÉåÑ~ëëÉåÇ= ÄáÉíÉå= ÇáÉ= ÑçäÖÉåÇÉå= q~ÄÉääÉå= ÉáåÉå= §ÄÉêÄäáÅâ= ΩÄÉê= ÇáÉ= ïáÅÜJ íáÖëíÉå= cêáëíÉå= ìåÇ= oÉÅÜåìåÖëäÉÖìåÖëÄÉëí~åÇíÉáäÉ= ~ìëÖÉï®ÜäíÉê= råíÉêåÉÜãÉåëJ ÑçêãÉåK= =
_áä~åò=
dìs=
^åÜ~åÖ=
i~ÖÉÄÉêáÅÜí=
báåòÉäìåíÉêåÉÜãÉå=ìåÇ= mÉêëçåÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑJ íÉåI=ÇáÉ=åáÅÜí=ìåíÉê=Ç~ë=mìÄäd= Ñ~ääÉå=
à~=
à~=
åÉáå=
åÉáå=
báåòÉäìåíÉêåÉÜãÉå=ìåÇ= mÉêëçåÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑJ íÉå=å~ÅÜ=¬=R=f=mìÄäd=
à~=
à~=
åÉáå=
åÉáå=
âäÉáåÉ=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=
à~=
à~=
à~=
åÉáå=
ãáííÉäÖêç≈É=h~éáí~äÖÉëÉääJ ëÅÜ~ÑíÉå=
à~=
à~=
à~=
à~=
Öêç≈É=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=
à~=
à~=
à~=
à~=
=
q~ÄÉääÉ=NMW=_Éëí~åÇíÉáäÉ=ÇÉê=oÉÅÜåìåÖëäÉÖìåÖ= =
^ìÑëíÉääìåÖ=
cÉëíëíÉääìåÖ=
lÑÑÉåäÉÖìåÖ=
báåòÉäìåíÉêåÉÜãÉå= ìåÇ=mÉêëçåÉåÜ~åJ ÇÉäëÖÉëÉääëÅÜ~ÑíÉåI= ÇáÉ=åáÅÜí=ìåíÉê=Ç~ë= mìÄäd=Ñ~ääÉå=
áKÇKoK=SJV=jçå~íÉ= ã~ñK=NO=jçå~íÉ=
J=
J=
báåòÉäìåíÉêåÉÜãÉå= ìåÇ=mÉêëçåÉåÜ~åJ ÇÉäëÖÉëÉääëÅÜ~ÑíÉå= å~ÅÜ=¬=R=f=mìÄäd=
P=jçå~íÉ=
U=jçå~íÉ=
NO=jçå~íÉ=
âäÉáåÉ=h~éáí~äÖÉJ ëÉääëÅÜ~ÑíÉå=
ã~ñK=S=jçå~íÉ=
NN=jçå~íÉ=
ã~ñK=NO=jçå~íÉ=
ãáííÉäÖêç≈É=h~éáJ í~äÖÉëÉääëÅÜ~ÑíÉå=
P=jçå~íÉ=
U=jçå~íÉ=
ã~ñK=NO=jçå~íÉ=
Öêç≈É=h~éáí~äÖÉJ ëÉääëÅÜ~ÑíÉå=
P=jçå~íÉ=
U=jçå~íÉ=
ã~ñK=NO=jçå~íÉ=
=
q~ÄÉääÉ=NNW=^ìÑëíÉääìåÖëJI=cÉëíëíÉääìåÖëJ=ìåÇ=lÑÑÉåäÉÖìåÖëÑêáëíÉå= = = = =
=
=
5.
Verstöße gegen Buchführungspflichten
=
iáÉÖÉå=ÄÉá=ÉáåÉê=_ÉíêáÉÄëéêΩÑìåÖ=ÇìêÅÜ=ÇáÉ=cáå~åòîÉêï~äíìåÖ=ÑçêãÉääÉ=EòK_K=ò~ÜäJ êÉáÅÜÉ= çÇÉê= ÜçÜÉ= h~ëëÉåÑÉÜäÄÉíê®ÖÉI= cÉÜäÉå= îçå= _ÉäÉÖÉåF= çÇÉê= ë~ÅÜäáÅÜÉL= ã~íÉêáÉääÉ= EÑ~äëÅÜÉ= _ìÅÜìåÖÉåI= ìåíÉêä~ëëÉåÉ= _ìÅÜìåÖÉåI= Ñ~äëÅÜÉê= ^ìëïÉáë= ÇÉê= sÉêã∏ÖÉåëä~ÖÉF= j®åÖÉä= îçêI= ëç= ãìëë= Éáå= _ìÅÜÑΩÜêìåÖëéÑäáÅÜíáÖÉê= Eh~ìÑã~ååI= ëçåëíáÖÉ=dÉïÉêÄÉíêÉáÄÉåÇÉF=ãáí=ÑçäÖÉåÇÉå=Ü~åÇÉäëJ=ìåÇ=ëíÉìÉêêÉÅÜíäáÅÜÉå=p~åâíáçJ åÉå=êÉÅÜåÉåK=
5.1 Handelsrechtliche Sanktionen sÉêëí∏≈í= Éáå= ÉáåÑ~ÅÜÉê= h~ìÑã~åå= EÜ~ÑíÉí= ãáí= _ÉíêáÉÄëJ= ìåÇ= mêáî~íîÉêã∏ÖÉåF= ÖÉJ ÖÉå=Ü~åÇÉäëêÉÅÜíäáÅÜÉ=_ìÅÜÑΩÜêìåÖëÄÉëíáããìåÖÉåI=ëç=â∏ååÉå=òìå®ÅÜëí=âÉáåÉ=ìåJ ãáííÉäÄ~êÉå= oÉÅÜíëÑçäÖÉå= ~ìë= ÇÉã= ed_= ~ÄÖÉäÉáíÉí= ïÉêÇÉåK= aáÉëÉ= ÉêÖÉÄÉå= ëáÅÜ= ëí~ííÇÉëëÉå=~ìë=ÇÉã=píÉìÉêêÉÅÜí=EîÖäK=_=RKOF=ìåÇ=píê~ÑêÉÅÜíK= _Éá=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=EÉáåëÅÜäáÉ≈äáÅÜ=dãÄe=C=`ç=hdFI=ÇáÉ=åìê=ãáí=_ÉíêáÉÄëJ îÉêã∏ÖÉå= Ü~ÑíÉåI= ëáåÇ= ÑΩê= dÉëÅÜ®ÑíëÑΩÜêìåÖ= ìåÇ= ^ìÑëáÅÜíëê~í= ÇáÉ= píê~ÑJ= ìåÇ= _ì≈J ÖÉäÇîçêëÅÜêáÑíÉå=ÇÉê=¬=PPN=J=PPR=Ä=ed_=~åòìïÉåÇÉåW=
píê~Ñí~íW=cêÉáÜÉáíëëíê~ÑÉ=Äáë=òì=R=g~ÜêÉå=çÇÉê=_ì≈ÖÉäÇ=EìåÄÉÖêÉåòíF=
lêÇåìåÖëïáÇêáÖâÉáíW=Äáë=òì=RMKMMMIMM=bìêç=
lêÇåìåÖëÖÉäÇW=Äáë=òì=ORKMMMIMM=bìêç=
wï~åÖëÖÉäÇÉêW=Äáë=òì=RKMMMIMM=bìêç=
cΩê=råíÉêåÉÜãÉåI=ÇáÉ=ÇÉã=mìÄäd=ìåíÉêäáÉÖÉåI=hêÉÇáíáåëíáìíÉ=EhtdF=ìåÇ=sÉêëáÅÜÉJ êìåÖÉå= EsÉêëdF= ëáåÇ= ÇáÉëÄÉòΩÖäáÅÜ= pçåÇÉêîçêëÅÜêáÑíÉå= òì= ÄÉ~ÅÜíÉåI= ~ìÑ= ÇáÉ= ÜáÉê= ~ÄÉê=åáÅÜí=ïÉáíÉê=ÉáåÖÉÖ~åÖÉå=ïáêÇK= _ÉëçåÇÉêÉ=p~âíáçåÉå=ëÉÜÉå=~ìÅÜ=ÇáÉ=¬¬=OUP=ÑÑK=píd_=EfåëçäîÉåòëíê~Ñíí~íÉåF=îçêK=jáí= cêÉáÜÉáíëJ=çÇÉê=dÉäÇëíê~ÑÉ=ïáêÇ=ÜáÉêå~ÅÜ=ÄÉëíê~ÑíI=ïÉê=áå=ÉáåÉê=hêáëÉåëáíì~íáçå=EòK_K= §ÄÉêëÅÜìäÇìåÖF= ÖÉÖÉå= ÇáÉ= áå= ¬= OUP= f= kêK= R= ìåÇ= T= píd_= áã= báåòÉäåÉå= ÖÉå~ì= ìãJ ëÅÜêáÉÄÉåÉå= Ü~åÇÉäëêÉÅÜíäáÅÜÉå= _ìÅÜÑΩÜêìåÖëéÑäáÅÜíÉå= îÉêëí∏≈íI= ïÉåå= Ç~ë= fåëçäJ îÉåòîÉêÑ~ÜêÉå=ÄÉêÉáíë=Éê∏ÑÑåÉíI=ÇáÉ=w~ÜäìåÖÉå=ÉáåÖÉëíÉääí=çÇÉê=ÇÉê=bê∏ÑÑåìåÖë~åíê~Ö= ã~åÖÉäë=j~ëëÉ=~ÄÖÉäÉÜåí=ïìêÇÉK= få= ÇáÉëÉã= wìë~ããÉåÜ~åÖ= áëí= òì= Éêï®ÜåÉåI= Ç~ëë= ëáÅÜ= Éáå=_ìÅÜÑΩÜêìåÖëéÑäáÅÜíáÖÉê= òìê= bêÑΩääìåÖ= ëÉáåÉê= mÑäáÅÜíÉå= ÇÉê= eáäÑÉ= ^åÇÉêÉê= EòK_K= ^åÖÉëÉääíÉêF= ÄÉÇáÉåÉå= â~ååK= cΩê=ÇáÉ=lêÇåìåÖëã®≈áÖâÉáí=ÇÉê=_ìÅÜÑΩÜêìåÖ=Ü~ÑíÉí=Eå~ÅÜ=ÄΩêÖÉêäáÅÜÉå=oÉÅÜí=ìåÇ= píê~ÑêÉÅÜíF= ~ääÉêÇáåÖë= ïÉáíÉê= ÇÉê= _ìÅÜÑΩÜêìåÖëéÑäáÅÜíáÖÉ= ëÉäÄëíK= bê= Ü~ÑíÉí= áåëÄÉëçåJ ÇÉêÉ= Ç~åå= ÑΩê= ÇÉå= îçå= áÜã= ~ìëÖÉï®ÜäíÉå= sÉêíêÉíÉêI= ïÉåå= Éê= ÄÉá= ëÉáåÉê= ^ìëï~Üä= ìåÇ=§ÄÉêï~ÅÜìåÖ=åáÅÜí=ÇáÉ=å∏íáÖÉ=pçêÖÑ~äí=~å=ÇÉå=q~Ö=ÖÉäÉÖí=Ü~íK=
=
94
B. Rechtlicher Hintergrund
5.2 Steuerrechtliche Sanktionen cΩê=ÇáÉ=báåÜ~äíìåÖ=ÇÉê=ëíÉìÉêêÉÅÜíäáÅÜÉå=_ìÅÜÑΩÜêìåÖëîçêëÅÜêáÑíÉå=ëáåÇ=ÖêìåÇë®íòJ äáÅÜ= ÇáÉ= píÉìÉêéÑäáÅÜíáÖÉåI= ~äëç= ÇáÉ= báåòÉäìåíÉêåÉÜãÉê= ìåÇ= ÇáÉ= dÉëÉääëÅÜ~ÑíÉê= îçå= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå=E¬=PP=f=^lF=ëçïáÉ=ÇáÉ=ÖÉëÉíòäáÅÜÉå=sÉêíêÉíÉê=ÇÉê=h~éáí~äÖÉJ ëÉääëÅÜ~ÑíÉåI=dÉåçëëÉåëÅÜ~ÑíÉå=ìåÇ=~åÇÉêÉê=àìêáëíáëÅÜÉê=mÉêëçåÉå=E¬=PQ=^lF=Ü~ÑíÄ~êK= wìë®íòäáÅÜ=Ü~ÑíÉå=~ääÉ=_Éîçääã®ÅÜíáÖíÉå=EòK_K=píÉìÉêÄÉê~íÉêF=éÉêë∏åäáÅÜ=åÉÄÉå=ÇÉã= píÉìÉêéÑäáÅÜíáÖÉå=E¬=UM=áKsKã=¬=NVN=ffI=SV=^lFI=ïÉåå=áåÑçäÖÉ=îçêë®íòäáÅÜÉê=çÇÉê=ÖêçÄ= Ñ~Üêä®ëëáÖÉê= sÉêäÉíòìåÖ= ÇÉê= áÜåÉå= ~ìÑÉêäÉÖíÉå= mÑäáÅÜíÉå= píÉìÉê~åëéêΩÅÜÉ= îÉêâΩêòí== çÇÉê=bêëí~ííìåÖÉå=çÇÉê=sÉêÖΩíìåÖÉå=òì=råêÉÅÜí=ÖÉï®Üêí=ïçêÇÉå=ëáåÇK= aáÉ=_ìÅÜÑΩÜêìåÖ=ìåÇ=ÇáÉ=^ìÑòÉáÅÜåìåÖÉå=ÇÉë=píÉìÉêéÑäáÅÜíáÖÉå=â∏ååÉå=åìê=Ç~åå= dêìåÇä~ÖÉ=ÑΩê=ÇáÉ=_ÉëíÉìÉêìåÖ=ëÉáåI=ïÉåå=ëáÉ=âçêêÉâí=å~ÅÜ=ëíÉìÉêäáÅÜÉå=sçêëÅÜêáÑJ íÉå=E¬¬=NQMJNQU=^lF=ÉêëíÉääí=ïìêÇÉåK=dÉê~ÇÉ=Ç~ÜÉê=ëíÉääí=ÇáÉ=sçêå~ÜãÉ=Ñ~äëÅÜÉê=báåJ íê~ÖìåÖÉå= áå= ÇÉå= _ΩÅÜÉêå= ÉáåÉ= rêâìåÇÉåÑ®äëÅÜìåÖ= å~ÅÜ= ¬¬= OSTI= OSU= píd_= Ç~êK= h∏ååÉå= ÇáÉ= _ΩÅÜÉê= ~ìÑÖêìåÇ= îçå= j®åÖÉäå= åáÅÜí= ~äë= dêìåÇä~ÖÉ= ÇÉê= _ÉëíÉìÉêìåÖ= îÉêïÉåÇÉí=ïÉêÇÉåI=ïáêÇ=ÇáÉ=píÉìÉêÄÉãÉëëìåÖëÖêìåÇä~ÖÉ=îçå=ÇÉå=cáå~åòÄÉÜ∏êÇÉå= ÖÉëÅÜ®íòíK== qóéáëÅÜÉ=p~åâíáçåÉåI=ÇáÉ=Ç~ë=píÉìÉêêÉÅÜí=ÑΩê=ÇÉå=píÉìÉêéÑäáÅÜíáÖÉå=îçêëáÉÜíI=ëáåÇ=áå= å~ÅÜÑçäÖÉåÇÉê=^ÄÄáäÇìåÖ=Ç~êÖÉëíÉääíW= = = =
sÉêéÑäáÅÜíÉíÉê=ÑΩÜêí=âÉáåÉ= _ΩÅÜÉê=
= = = = = = = = =
sÉêéÑäáÅÜíÉíÉê=ÑΩÜêí=_ΩÅÜÉê=ãáí= ÖÉêáåÖÑΩÖáÖÉå=ÑçêãÉääÉå=çÇÉê= ìåïÉëÉåíäáÅÜÉå=ë~ÅÜäáÅÜÉå= j®åÖÉäå=
= = = = = =
sÉêéÑäáÅÜíÉíÉê=ÑΩÜêí=_ΩÅÜÉê=ãáí= ëÅÜïÉêÉå=ìåÇ=ÖÉïáÅÜíáÖÉå= ÑçêãÉääÉå=çÇÉê=ë~ÅÜäáÅÜÉå= j®åÖÉäå=
- sçääëÅÜ®íòìåÖ=ÇÉë=~âíìÉääÉå=sÉêã∏J ÖÉåëëí~åÇÉë=E¬=NSO=^lF= - ÄÉá=píÉìÉêÖÉÑ®ÜêÇìåÖ=E¬=PTV=^lFW= dÉäÇÄì≈É=Äáë=RKMMM=bìêç= - ÄÉá=píÉìÉêîÉêâΩêòìåÖ=E¬=PTU=^lFW= dÉäÇÄì≈É=Äáë=RMKMMM=bìêç= - ÄÉá=píÉìÉêÜáåíÉêòáÉÜìåÖ=E¬=PTM=^lFW= dÉäÇJ=çÇÉê=cêÉáÜÉáíëëíê~ÑÉ== - wï~åÖëÖÉäÇ=Äáë=ORKMMM=bìêç=E¬=POV=^lF=
= = _ÉêáÅÜíáÖìåÖ=ÇìêÅÜ=wìëÅÜ®íòìåÖ= =
- sÉêïÉêÑìåÖ=ÇÉê=_ìÅÜÑΩÜêìåÖ= - sçääëÅÜ®íòìåÖ= - ÄÉá=píÉìÉêÖÉÑ®ÜêÇìåÖW= dÉäÇÄì≈É=Äáë=RKMMM=bìêç= - ÄÉá=píÉìÉêîÉêâΩêòìåÖW= dÉäÇÄì≈É=Äáë=RMKMMM=bìêç= - ÄÉá=píÉìÉêÜáåíÉêòáÉÜìåÖW= dÉäÇJ=çÇÉê=cêÉáÜÉáíëëíê~ÑÉ=
= ^ÄÄáäÇìåÖ=PRW=sÉêäÉíòìåÖ=ëíÉìÉêêÉÅÜíäáÅÜÉê=_ìÅÜÑΩÜêìåÖëîçêëÅÜêáÑíÉå= =
= =
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= =
^êÄÉáí=
_ÉíêáÉÄëãáííÉä=
=
=
=
J=ÇáëéçëáíáîÉê=c~âíçê=
=
J=~ìëÑΩÜêÉåÇÉê=c~âíçê=
=
oçÜëíçÑÑÉ=
tÉêâëíçÑÑÉ=
= =
=
=
J=dêìåÇëíΩÅâÉ=
Ee~ìéíÄÉëí~åÇíÉáä=ÉáåÉë=mêçÇìâíëF=
J=dÉÄ®ìÇÉ=
eáäÑëëíçÑÑÉ=
J=j~ëÅÜáåÉå=
EkÉÄÉåÄÉëí~åÇíÉáä=ÉáåÉë=mêçÇìâíëF=
J=cìÜêé~êâ=
_ÉíêáÉÄëëíçÑÑÉ==
J=tÉêâòÉìÖÉ=
Eòìê= mêçÇìâíáçå= ÄÉå∏íáÖíI= ÖÉÜÉå= ~ÄÉê=åáÅÜí=áå=Ç~ë=mêçÇìâí=ÉáåF=
=
cêÉãÇÄ~ìíÉáäÉ= =
=
=
=
=
=
rãä~ìÑîÉêã∏ÖÉå=
=
=
=
^åä~ÖÉîÉêã∏ÖÉå=
=
^ÄÄáäÇìåÖ=PRW=_ÉíêáÉÄëïáêíëÅÜ~ÑíäáÅÜÉ=mêçÇìâíáçåëÑ~âíçêÉå= aÉå= áå= îçêÜÉêÖÉÜÉåÇÉê= ^ÄÄáäÇìåÖ= ~ìÑÖÉÑΩÜêíÉå= _ÉíêáÉÄëãáííÉäåI= ïÉäÅÜÉå= áã= hçåJ íÉåê~ÜãÉå=ÉáÖÉåÉ=hçåíÉå=òìÖÉçêÇåÉí=ëáåÇI=áëí=ÄÉëçåÇÉêÉ=_ÉÇÉìíìåÖ=ÄÉáòìãÉëëÉåK= oçÜëíçÑÑÉ= ïÉêÇÉå= òì= e~ìéíÄÉëí~åÇíÉáäÉå= ÉáåÉë= bêòÉìÖåáëëÉë= EòK_K= báëÉå= áå= cçêã= îçå= _äÉÅÜ= ÄÉáã= ^ìíçFK= cêÉãÇÄ~ìíÉáäÉ= çÇÉê= sçêéêçÇìâíÉ= ëáåÇ= bêòÉìÖåáëëÉ= ÉáåÉë= wìäáÉÑÉêÉêë= ìåÇ= ïÉêÇÉå= ÉÄÉåÑ~ääë= òì= ïÉëÉåíäáÅÜÉå= _Éëí~åÇíÉáäÉå= ÇÉë= mêçÇìâíÉë= EòK_K= sçêéêçÇìâíÉ= ÄÉá= ÇÉê= ^ìíçéêçÇìâíáçåW= oÉáÑÉåI= sÉêÖä~ëìåÖX= cêÉãÇÄ~ìíÉáäÉW= pÅÜÉáÄÉåïáëÅÜÉêãçíçêI= pÅÜÉáåïÉêÑÉêFK= eáäÑëëíçÑÑÉ= ïÉêÇÉå= òï~ê= _Éëí~åÇíÉáäI= ~ÄÉê= åáÅÜí=ïÉëÉåíäáÅÜÉê=_Éëí~åÇíÉáä=ÇÉë=mêçÇìâíë=EòK_K=i~ÅâáÉêìåÖ=ÄÉáã=^ìíçFK=_ÉíêáÉÄëJ ëíçÑÑÉ= ïÉêÇÉå= áã= dÉÖÉåë~íò= òì= ÇÉå= oçÜëíçÑÑÉåI= cêÉãÇÄ~ìíÉáäÉå= ìåÇ= eáäÑëëíçÑÑÉå= åáÅÜí=ìåãáííÉäÄ~êÉê=_Éëí~åÇíÉáä=ÇÉë=mêçÇìâíëK=páÉ=ëáåÇ=~ÄÉê=åçíïÉåÇáÖI=ìã=ÇáÉ=mêçJ Çìâíáçå=~ìÑêÉÅÜíòìÉêÜ~äíÉå=EòK_K=pÅÜãáÉêëíçÑÑÉI=oÉáåáÖìåÖëãáííÉäI=_êÉååJ=ìåÇ=qêÉáÄJ ëíçÑÑÉI=pÅÜìíòâäÉáÇìåÖFK= = =
98
C. Laufende Buchungen in Industriebetrieben
aÉê= áååÉêÄÉíêáÉÄäáÅÜÉ= mêçÇìâíáçåëéêçòÉëëI= áå= ÇÉã= ÇáÉ= tÉêâëíçÑÑÉ= ãáííÉäë= j~ëÅÜáJ åÉåJ=ìåÇ=^êÄÉáíëäÉáëíìåÖ=òìå®ÅÜëí=áå=e~äÄÑ~Äêáâ~íÉ=ìåÇ=~åëÅÜáÉ≈ÉåÇ=áå=cÉêíáÖÑ~ÄêáJ â~íÉ=ìãÖÉï~åÇÉäí=ïÉêÇÉåI=ä®ëëí=ëáÅÜ=ïáÉ=ÑçäÖí=áå=Ç~ë=ÖÉë~ãíÉ=j~êâíÖÉëÅÜÉÜÉå=ÉáåJ çêÇåÉåK= =
= = = = = = = = = = = =
_ÉëÅÜ~ÑÑìåÖëã~êâí= Ebáåâ~ìÑF=
fåÇìëíêáÉÄÉíêáÉÄ= EeÉêëíÉääìåÖF=
^Äë~íòã~êâí= EsÉêâ~ìÑF=
mêçÇìâíáçåëÑ~âíçêÉåW=
mêçÇìâíáçåëéêçòÉëëW=
mêçÇìâí=
J=tÉêâëíçÑÑÉ= J=^êÄÉáí= J=_ÉíêáÉÄëãáííÉä= ==EîK=~K=j~ëÅÜáåÉåF= =
= = = = = =
tÉêâëíçÑÑ=
= e~äÄÑ~Äêáâ~í=
=
cÉêíáÖÑ~Äêáâ~í=
_ÉáëéáÉäW=
= =
=
oçÜëíçÑÑW=báÅÜÉåÜçäò=
cÉêíáÖìåÖ=
báÅÜÉåëÅÜê~åâ
eáäÑëëíçÑÑÉW=pÅÜê~ìÄÉåI= i~ÅâI=Á= _ÉíêáÉÄëëíçÑÑÉW= £ä= ÑΩê= j~ëÅÜáåÉåI=Á= H= ^êÄÉáíëJ= ìåÇ= j~ëÅÜáJ åÉåäÉáëíìåÖ=
=
^ÄÄáäÇìåÖ=PSW=mêçÇìâíáçåëéêçòÉëë=ìåÇ=j®êâíÉ= =
1.2 Angebotsvergleich (Kalkulation von Einstandspreisen) aáÉ=_ÉëÅÜ~ÑÑìåÖ=îçå=j~íÉêá~äÉå=ìåÇ=ÇÉêÉå=i~ÖÉêìåÖ=ïáêÇ=áå=ÇÉê=_ÉíêáÉÄëïáêíëÅÜ~Ñí= ìåíÉê=ÇÉã=_ÉÖêáÑÑ=j~íÉêá~äïáêíëÅÜ~Ñí=òìë~ããÉåÖÉÑ~ëëíK=wáÉä=ÇáÉëÉê=j~íÉêá~äïáêíëÅÜ~Ñí= áëí= ÉëI= cÉêíáÖìåÖëã~íÉêá~ä= EoçÜJI= eáäÑëJI= _ÉíêáÉÄëëíçÑÑÉI= ÉíÅKF= çÇÉê= e~åÇÉäëï~êÉå= áå= ÇÉê= êáÅÜíáÖÉå= nì~äáí®íI= áå= ÇÉê= êáÅÜíáÖÉå= jÉåÖÉI= òìê= êáÅÜíáÖÉå= wÉáí= ~ã= êáÅÜíáÖÉå= lêí= âçëíÉåÖΩåëíáÖ=ÄÉêÉáíòìëíÉääÉåK= rã=ÇáÉëÉë=wáÉä=òì=ÉêÑΩääÉåI=ãìëë=Ç~ë=råíÉêåÉÜãÉå=å~íΩêäáÅÜ=òìÉêëí=~ìë=ÇÉå=îçêäáÉJ ÖÉåÇÉå=iáÉÑÉê~åÖÉÄçíÉå=Ç~ë=é~ëëÉåÇÉ=~ìëï®ÜäÉåK=açÅÜ=ïÉäÅÜÉ=hêáíÉêáÉå=ÉåíëÅÜÉáJ ÇÉå=ΩÄÉê=ÇáÉ=dΩíÉ=ÉáåÉë=^åÖÉÄçíë\=
=
1. Beschaffung von Werkstoffen und Handelswaren I
99
eáÉê=áëí=òìå®ÅÜëí=Ç~ë=èì~åíáí~íáîÉ=båíëÅÜÉáÇìåÖëâêáíÉêáìã=łmêÉáë =òì=åÉååÉåK=açÅÜ= åáÅÜí=Éíï~=ÇÉê=mêÉáëI=ÇÉê=áå=ÇÉå=mêÉáëäáëíÉå=ÇÉê=^åÄáÉíÉê=òì=ÑáåÇÉå=áëíI=ÖáÄí=^ìëâìåÑí= ΩÄÉê=Ç~ë=ÖΩåëíáÖëíÉ=^åÖÉÄçíK=kìê=ÇÉê=ëçÖK=báåëí~åÇëéêÉáëI=ÇÉê=ÄÉáã=^åÖÉÄçíëîÉêJ ÖäÉáÅÜ=ãáííÉäë=ÉáåÉê=báåâ~ìÑëâ~äâìä~íáçå=ÉêãáííÉäí=ïáêÇI=áëí=ïÉëÉåíäáÅÜÉë=båíëÅÜÉáJ ÇìåÖëâêáíÉêáìãK= báåÉ= íóéáëÅÜÉ= báåâ~ìÑëâ~äâìä~íáçå= áëí= å~ÅÜ= ÑçäÖÉåÇÉã= jìëíÉê= ~ìÑJ ÖÉÄ~ìíW= =
= iáëíÉåÉáåâ~ìÑëéêÉáë=ENMM=BF= ^êíáâÉäéêÉáë=~ìë=ÇÉê=mêÉáëäáëíÉ=ÇÉë=^åÄáÉíÉêë= Ó==iáÉÑÉêÉêê~Ä~íí=
mêÉáëå~ÅÜä~ëë=~ìÑÖêìåÇ=òK_K=Öêç≈Éê=_ÉëíÉääãÉåÖÉ=
Z==wáÉäÉáåâ~ìÑëéêÉáë=ENMM=BF=
mêÉáë=å~ÅÜ=o~Ä~íí~ÄòìÖ=
Ó==iáÉÑÉêÉêëâçåíç=
mêÉáëå~ÅÜä~ëë=ÄÉá=w~ÜäìåÖ=áååÉêÜ~äÄ=ÉáåÉê=ÄÉëíK=cêáëí=
Z==_~êÉáåâ~ìÑëéêÉáë=
hçëíÉå=ÇÉê=t~êÉ=å~ÅÜ=pâçåíç~ÄòìÖ=
H==_ÉòìÖëâçëíÉå=
sÉêíÉìÉêìåÖ=ÇÉë=báåâ~ìÑë=ÇìêÅÜ=^åäáÉÑÉêìåÖëâçëíÉå=
Z==báåëí~åÇëéêÉáë=
iÉíòíÉåÇäáÅÜ=òì=í®íáÖÉåÇÉ=w~ÜäìåÖ=
=
^ÄÄáäÇìåÖ=PTW=báåâ~ìÑëâ~äâìä~íáçå= =
⌦= _ÉáëéáÉäW= aáÉ= pÅÜêÉáåÉêÉá= tΩääÉÄçäÇ= dãÄe= ÄÉå∏íáÖí= ÑΩê= Ç~ë= å®ÅÜëíÉ= nì~êí~ä= RM= ã = cáÅÜíÉåJ ÜçäòK=cΩê=ÇÉå=_ÉòìÖ=ÇáÉëÉë=oçÜëíçÑÑë=äáÉÖÉå=^åÖÉÄçíÉ=òïÉáÉê=p®ÖÉïÉêâÉ=îçêK= =
=
p®ÖÉïÉêâ=^=
p®ÖÉïÉêâ=_=
mêÉáë=àÉ=ã =áå=bìêç=
=
PQMIMM=
=
PRMIMM=
o~Ä~íí=~Ä=OM=ã =
=
TIR=B=
=
SIR=B=
qê~åëéçêíâçëíÉå=àÉ=ã =áå=bìêç=
=
NVIMM=
=
VIMM=
pâçåíç=ÄÉá=w~ÜäìåÖ=áååÉêÜ~äÄ=îçå=NQ=q~ÖÉå=
=
O=B=
=
P=B=
==
^åÖÉÄçíëîÉêÖäÉáÅÜ=ãáííÉäë=báåâ~ìÑëâ~äâìä~íáçåW= bë= ïáêÇ= Ç~îçå= ~ìëÖÉÖ~åÖÉåI= Ç~ëë= ~ääÉ= ~åÖÉÄçíÉåÉå= sÉêÖΩåëíáÖìåÖÉå= ~ìÅÜ= áå= ^åëéêìÅÜ=ÖÉåçããÉå=ïÉêÇÉåK= =
=
= iáëíÉåÉáåâ~ìÑëéêÉáë=EibmF=
=Ó=iáÉÑÉêÉêê~Ä~íí=
Z==wáÉäÉáåâ~ìÑëéêÉáë=EwbmF=
=Ó=iáÉÑÉêÉêëâçåíç=
Z==_~êÉáåâ~ìÑëéêÉáë=E_bmF=
H==_ÉòìÖëâçëíÉå=E_whF=
Z==báåëí~åÇëéêÉáë=EbmF= =
p®ÖÉïÉêâ=^=
=
=
NTKMMMIMM=
NKOTRIMM=
P
NRKTORIMM=
R
=
PNQIRM=
T
NRKQNMIRM=
V
VRMIMM=
NN
NSKPSMIRM=
NP
=
TIR=B= =
OIM=B=
=
=
=
=
=
=
p®ÖÉïÉêâ=_= N
=
=
=
=
=
=
=
=
=
= NTKRMMIMM= =
SIR=B=
=
Q
NSKPSOIRM=
S
QVMIUU=
U
NRKUTNISO=
NM
QRMIMM=
NO
NSKPONISO=
NQ
=
=
=
=
=
=
=
=
NKNPTIRM=
=
PIM=B=
O
=
=
=
=
=
=
q
100
C. Laufende Buchungen in Industriebetrieben
kÉÄÉåêÉÅÜåìåÖÉåW= _Éá= ÇÉê= _ÉêÉÅÜåìåÖ= ÇÉë= o~Ä~ííë= áëí= ÇÉê= iáëíÉåÉáåâ~ìÑëéêÉáë= ~äë= _~ëáë= ÄòïK= dêìåÇïÉêí=ENMM=BF=ÇÉê=mêçòÉåíêÉÅÜåìåÖ=~åòìëÉíòÉåK= =
N
= ibm=Z=RM=ã ⋅ PQMIMM=bìêçLã =
P=
o~Ä~íí=Z=TIR=B=îçå=ibm=
O
=
ibm=Z=RM=ã ⋅ PRMIMM=bìêçLã =
Q
=
o~Ä~íí=Z=SIR=B=îçå=ibm=
=
_Éá= ÇÉê= _ÉêÉÅÜåìåÖ= ÇÉë= pâçåíçë= áëí= ÇÉê= wáÉäÉáåâ~ìÑëéêÉáë= ~äë= _~ëáë= ÄòïK= dêìåÇïÉêí=ENMM=BF=ÇÉê=mêçòÉåíêÉÅÜåìåÖ=òì=îÉêïÉåÇÉåK= =
R
= wbm=Z=ibm=Ó=o~Ä~íí=
T=
pâçåíç=Z=O=B=îçå=wbm=
S
=
wbm=Z=ibm=Ó=o~Ä~íí=
U
=
pâçåíç=Z=P=B=îçå=wbm=
=
_bm=Z=wbm=Ó=pâçåíç
NM=
_bm=Z=wbm=Ó=pâçåíç=
NN=
_wh=Z=RMã = ⋅ =NVIMM=bìêçLã =
NO
=
_wh=Z=RMã = ⋅ =VIMM=bìêçLã =
NP=
bm=Z=_bm=H=_wh==
NQ
=
bm=Z=_bm=H=_wh=
V=
=
=
iÉíòíÉåÇäáÅÜ= Ü~í= ëáÅÜ= ~äëç=Ç~ë= ^åÖÉÄçí= ÇÉë= p®ÖÉïÉêâë= _= ~äë= ÖΩåëíáÖÉê= EåáÉÇêáÖÉêÉê= báåëí~åÇëéêÉáëF=ÜÉê~ìëÖÉëíÉääíK=aáÉ=pÅÜêÉáåÉêÉá=ïáêÇ=~äëç=Ü∏ÅÜëíï~ÜêëÅÜÉáåäáÅÜ=áÜêÉ= oçÜëíçÑÑÉ=ΩÄÉê=ÇáÉëÉå=iáÉÑÉê~åíÉå=ÄÉòáÉÜÉåK= kÉÄÉå=ÇÉå=èì~åíáí~íáîÉå=â∏ååÉå=~ÄÉê=~ìÅÜ=èì~äáí~íáîÉ=^åÖÉÄçíëãÉêâã~äÉ=ÇáÉ=båíJ ëÅÜÉáÇìåÖëÑáåÇìåÖ= ëí~êâ= ÄÉÉáåÑäìëëÉåK= lÑíã~äë= ïÉêÇÉå= ëçÖ~ê= ~ìë= èì~äáí~íáîÉå= dêΩåÇÉå= Ü∏ÜÉêÉ= mêÉáëÉ= ~âòÉéíáÉêíK= qóéáëÅÜÉ= _ÉáëéáÉäÉ= ÜáÉêÑΩê= ëáåÇ= nì~äáí®í= ÇÉë= mêçÇìâíëI=wìîÉêä®ëëáÖâÉáí=ÇÉë=iáÉÑÉê~åíÉåI=iáÉÑÉêÄÉêÉáíëÅÜ~ÑíI=iáÉÑÉêòÉáíI=pÉêîáÅÉI=d~J ê~åíáÉI=hìä~åòI=ìëïK= =
1.3 Verbuchung von Eingangsrechnungen fëí=ÇáÉ=båíëÅÜÉáÇìåÖ=ΩÄÉê=ÇáÉ=t~Üä=ÇÉë=iáÉÑÉê~åíÉå=ÖÉíêçÑÑÉåI=ÇáÉ=_ÉëíÉääìåÖ=ÖÉí®J íáÖí= ìåÇ= ÇÉê= báåÖ~åÖ= ÇÉê=tÉêâëíçÑÑÉ= ìåÇ= ÇÉê= Ç~òìÖÉÜ∏êáÖÉå= oÉÅÜåìåÖ= ÉêÑçäÖíI= áëí= ÇáÉëÉ=áå=ÇÉê=_ìÅÜÑΩÜêìåÖ=ÇÉë=råíÉêåÉÜãÉåë=òì=ÉêÑ~ëëÉåK= a~ÄÉá= ìåíÉêëÅÜÉáÇÉí= ã~å= òïáëÅÜÉå= ÇÉê= ëçÖK= îÉêÄê~ìÅÜëçêáÉåíáÉêíÉå= EÇáÉëÉê= ^ÄJ ëÅÜåáííF=ìåÇ=ÄÉëí~åÇëçêáÉåíáÉêíÉå=EîäÖK=`=OF=sÉêÄìÅÜìåÖ=ÇÉë=dÉëÅÜ®ÑíëîçêÑ~ääëK== _Éá= ÇÉê= îÉêÄê~ìÅÜëçêáÉåíáÉêíÉå= sÉêÄìÅÜìåÖ= ïáêÇ= Ç~îçå= ~ìëÖÉÖ~åÖÉåI= Ç~ëë= ÇáÉ= tÉêâëíçÑÑÉ= çÜåÉ= àÉÖäáÅÜÉ= wïáëÅÜÉåä~ÖÉêìåÖ= áå= ÇÉå= cÉêíáÖìåÖëéêçòÉëë= ÉáåÖÉÜÉå= ìåÇ= Ççêí= îÉêÄê~ìÅÜí= ïÉêÇÉåK= a~ÜÉê= ïÉêÇÉå= báåÖ~åÖëêÉÅÜåìåÖÉå= ëçÑçêí= ~äë= ^ìÑï~åÇ=îÉêÄìÅÜíK= aáÉ=e∏ÜÉ=ÇáÉëÉë=^ìÑï~åÇÉë=êáÅÜíÉí=ëáÅÜ=å~ÅÜ=ÇÉã=~ìÑ=ÇÉê=oÉÅÜåìåÖ=~ìëÖÉïáÉëÉJ åÉå=t~êÉåïÉêíK=wìë®íòäáÅÜ=ãìëë=~å=ÇÉå=iáÉÑÉê~åíÉå=ÉáåÉ=rãë~íòëíÉìÉê=ErpíF=áå= e∏ÜÉ=îçå=NV=B=ÇÉë=t~êÉåïÉêíÉë=ÄÉò~Üäí=ïÉêÇÉåI=ïÉäÅÜÉ=îçå=ÇáÉëÉã=~å=Ç~ë=cáJ å~åò~ãí=~ÄÖÉÑΩÜêí=ïáêÇK=aáÉëÉ=píÉìÉê=ïáêÇ=ÄÉáã=báåâ~ìÑ=~äë=ëçÖK=sçêëíÉìÉê=EspíF= ÄÉòÉáÅÜåÉí=ìåÇ=áëí=ÉÄÉåÑ~ääë=òì=îÉêÄìÅÜÉåK=aáÉ=pìããÉ=~ìë=t~êÉåïÉêí=EH=ÉîíäK=kÉJ ÄÉåâçëíÉåF= ìåÇ= píÉìÉê= ÉêÖáÄí= ÇáÉ= sÉêÄáåÇäáÅÜâÉáí= ÖÉÖÉåΩÄÉê= ÇÉã= iáÉÑÉê~åíÉåI= ÇáÉ= áååÉêÜ~äÄ=ÇÉê=w~ÜäìåÖëÑêáëí=òì=ÄÉÖäÉáÅÜÉå=áëí=Ebáåâ~ìÑ=~ìÑ=wáÉäFK== =
1. Beschaffung von Werkstoffen und Handelswaren I
101
⌦= _ÉáëéáÉä=NW= báåÉ=mçêòÉää~åÑ~Äêáâ=ÉêÜ®äí=ÉáåÉ=iáÉÑÉêìåÖ=nì~êò=áã=tÉêí=îçå=OMKMMMIMM=bìêçK= = = t~êÉåïÉêí=EåÉííçF= H==NV=B=sçêëíÉìÉê= Z==oÉÅÜåìåÖëÄÉíê~Ö=EÄêìííçF=
OMKMMMIMM=
ENMM=BF=
PKUMMIMM=
ENV=BF=
OPKUMMIMM=
ENNV=BF=
= kÉÄÉåêÉÅÜåìåÖW=spí=Z=OMKMMMIMM : NMM ⋅ NV=Z=PKUMMIMM=bìêç= = _Éå∏íáÖíÉ=hçåíÉåW= =
SMMM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=oçÜëíçÑÑÉLcÉêíáÖìåÖëã~íÉêá~ä= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= = _ìÅÜìåÖW= =
SMMM=
OMKMMMIMM=
OSMM=
PKUMMIMM=
=
=
~å=
QQMM=
OPKUMMIMM=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
========SMMM=
QQMM=
= p=
OMKMMMIMM= =
= = ========OSMM=
QQMM=
PKUMMIMM= =
e= =
p=
= = =
=============QQMM= =
SMMMI== OSMM=
e= OPKUMMIMM=
= = = e= = =
= = = =
= =
= = =
= =
=
= =
aáÉ=sÉêÄìÅÜìåÖ=~ääÉê=ïÉáíÉêÉå=łtÉêâëíçÑÑÉ =ÉêÑçäÖí=~ìÑ=ÇáÉ=ÖäÉáÅÜÉ=^êí=ìåÇ=tÉáëÉK= a~ë=hçåíç=SMMM=ïáêÇ=äÉÇáÖäáÅÜ=ÇìêÅÜ=Ç~ë=ÉåíëéêÉÅÜÉåÇ=ÄÉå∏íáÖíÉ=hçåíç=ïáÉ=Éíï~= =
SMNM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=sçêéêçÇìâíÉLcêÉãÇÄ~ìíÉáäÉ= SMOM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=eáäÑëëíçÑÑÉ== SMPM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=_ÉíêáÉÄëíçÑÑÉLsÉêÄê~ìÅÜëïÉêâòÉìÖÉ= SMQM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=sÉêé~ÅâìåÖëã~íÉêá~ä= SMRM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=båÉêÖáÉ=EòK_K=píêçãJ=ìåÇ=d~ëîÉêÄê~ìÅÜF= Á= =
ÉêëÉíòíK= =
102
C. Laufende Buchungen in Industriebetrieben
⌦= _ÉáëéáÉä=OW= báå= ^ìíçãçÄáäÜÉêëíÉääÉê= ÄÉòáÉÜí= ÉáåÉ= iáÉÑÉêìåÖ= ^ìíçê~ÇáçëK= ^ìë= ÄÉíêáÉÄëáåíÉêåÉå= dêΩåÇÉå= ïáêÇ= ÇáÉ= oÉÅÜåìåÖ= áå= e∏ÜÉ= îçå= NTKURMIMM= bìêç= ëçÑçêí= ÄÉá= báåÖ~åÖ= ÇÉê= ^êíáâÉä=áå=Ä~ê=ÄÉÖäáÅÜÉåK= = NRKMMMIMM= OKURMIMM= NTKURMIMM=
= t~êÉåïÉêí=EåÉííçF= H==NV=B=sçêëíÉìÉê= Z==oÉÅÜåìåÖëÄÉíê~Ö=EÄêìííçF=
ENMM=BF= ENV=BF= ENNV=BF=
= kÉÄÉåêÉÅÜåìåÖW=t~êÉåïÉêí=Z=NTKURMIMM : NNV ⋅ NMM=Z=NRKMMMIMM=bìêç= = _Éå∏íáÖíÉ=hçåíÉåW= =
SMNM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=sçêéêçÇìâíÉLcêÉãÇÄ~ìíÉáäÉ= OSMM=Ó=sçêëíÉìÉê= OUUM=Ó=h~ëëÉ= = _ìÅÜìåÖW= =
SMNM=
NRKMMMIMM=
OSMM=
OKURMIMM=
=
=
~å=
OUUM=
NTKURMIMM=
= a~= ÇÉê= oÉÅÜåìåÖëÄÉíê~Ö= ëçÑçêí= ÄÉá= báåÖ~åÖ= áå= Ä~ê= ÄÉò~Üäí= ïáêÇI= íêáíí= Ç~ë= hçåíç= OUUM=Ó=h~ëëÉ=~å=píÉääÉ=ÇÉë=hçåíçë=QQMM=ÄÉá=báåâ~ìÑ=~ìÑ=wáÉäK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p= OUUM=
= p= OUUM=
=======SMNM=
e= =
p=
========OUUM= SMNMI== OSMM=
NRKMMMIMM= =
= = =
= =
= = =
= =
e= = =
= =
= = =
= =
=======OSMM= OKURMIMM= =
=
e= NTKURMIMM=
=
1.4 Nebenkosten _Éáã= _ÉòìÖ= îçå= tÉêâëíçÑÑÉå= çÇÉê= e~åÇÉäëï~êÉå= Ñ~ääÉå= áå= ÇÉê= oÉÖÉä= åÉÄÉå= ÇÉã= báåâ~ìÑëéêÉáë= åçÅÜ= ïÉáíÉêÉ= hçëíÉå= ~åK= aáÉëÉ= ïÉêÇÉå= ~ìÅÜ= ~äë= _ÉòìÖëJ= çÇÉê= kÉJ ÄÉåâçëíÉå=ÄÉòÉáÅÜåÉíK=páÉ=îÉêíÉìÉêå=ÇÉå=báåâ~ìÑ=ìåÇ=ëáåÇ=~ÄÖÉëÉÜÉå=îçå=ÖÉïáëJ ëÉå=^ìëå~ÜãÉå=EòK_K=sÉêëáÅÜÉêìåÖÉå=ìåÇ=w∏ääÉF=ÉÄÉåÑ~ääë=ìãë~íòëíÉìÉêéÑäáÅÜíáÖK== =
1. Beschaffung von Werkstoffen und Handelswaren I
103
qóéáëÅÜÉ=_ÉáëéáÉäÉ=Ç~ÑΩê=ëáåÇW= cê~ÅÜí= sÉêé~ÅâìåÖ= qê~åëéçêíîÉêëáÅÜÉêìåÖ= oçääÖÉäÇ=E~å=péÉÇáíáçåÉåF= mçêíç= w∏ääÉ= iÉáÜÉãÄ~ää~ÖÉ== EòK_K=bìêçé~äÉííÉåI=ÇáÉ=ïáÉÇÉê=òìêΩÅâÖÉÖÉÄÉå=ïÉêÇÉå=ãΩëëÉåF=
= bë=ï®êÉ=åìå=ã∏ÖäáÅÜI=ÇáÉëÉå=òìë®íòäáÅÜÉå=^ìÑï~åÇ=ÇáêÉâí=ΩÄÉê=Ç~ë=^ìÑï~åÇëâçåíç= ÇÉë= ÄÉíêçÑÑÉåÉå= tÉêâëíçÑÑë= òì= îÉêÄìÅÜÉåK= rã= ÉáåÉ= ÖÉå~ìÉ= §ÄÉêï~ÅÜìåÖ= ÇáÉëÉê= hçëíÉå= òì= Éêã∏ÖäáÅÜÉåI= ïáêÇ= ~ÄÉê= áå= ÇÉê= mê~ñáë= Ü®ìÑáÖ= Éáå= ëéÉòáÉääÉë= hçåíç= ł_ÉJ òìÖë~ìÑï~åÇ =ÉáåÖÉêáÅÜíÉíK=a~ÄÉá=Ü~åÇÉäí=Éë=ëáÅÜ=ìã=Éáå=råíÉêâçåíç=ÇÉë=àÉïÉáJ äáÖÉå= ^ìÑï~åÇëâçåíçë= EoçÜJI= eáäÑëJI= _ÉíêáÉÄëëíçÑÑI= ÉíÅKFI= ïÉäÅÜÉë= ÇáÉ= _ÉòìÖëâçëJ íÉå= EåÉííçF= áã= pçää= ~ìÑåáããí= ìåÇ= ~ã= g~ÜêÉëÉåÇÉ= ΩÄÉê= Ç~ë= ΩÄÉêÖÉçêÇåÉíÉ= ^ìÑJ ï~åÇëâçåíç=~ÄÖÉëÅÜäçëëÉå=ïáêÇK= =
⌦= _ÉáëéáÉä=NW= wïÉá=q~ÖÉ=å~ÅÜ=ÉáåÉê=_ÉíêáÉÄëëíçÑÑäáÉÑÉêìåÖ=ÖÉÜí=ÉáåÉ=oÉÅÜåìåÖ=ÑΩê=ÇÉå=qê~åëéçêí= àÉåÉê=píçÑÑÉ=ÉáåK=aÉê=oÉÅÜåìåÖëÄÉíê~Ö=ä~ìíÉí=~ìÑ=OKVTRIMM=bìêçK= = = qê~åëéçêí=EåÉííçF=
OKRMMIMM=
ENMM=BF=
QTRIMM=
ENV=BF=
OKVTRIMM=
ENNV=BF=
H==NV=B=sçêëíÉìÉê= Z==oÉÅÜåìåÖëÄÉíê~Ö=EÄêìííçF=
= kÉÄÉåêÉÅÜåìåÖW=qê~åëéçêíâçëíÉå=EåÉííçF=Z=OKVTRIMM : NNV ⋅ NMM=Z=OKRMMIMM=bìêç= = _Éå∏íáÖíÉ=hçåíÉåW= =
SMPN=Ó=_ÉòìÖëâçëíÉå=ÑΩê=_ÉíêáÉÄëëíçÑÑÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= = _ìÅÜìåÖW= =
SMPN=
OKRMMIMM=
OSMM=
QTRIMM=
= = =
=
=
~å=
QQMM=
OKVTRIMM=
104
C. Laufende Buchungen in Industriebetrieben
hçåíÉåÇ~êëíÉääìåÖW= =
p= QQMM=
========SMPN=
e= =
OKRMMIMM= =
=
========OSMM=
QQMM=
QTRIMM= =
==============QQMM=
= = =
= =
p=
p=
=
e=
SMPNI== OSMM=
OKVTRIMM=
= = =
= =
=
e= = =
= =
=
= = =
= =
=
= = ⌦= _ÉáëéáÉä=OW= báå= j∏ÄÉäÜÉêëíÉääÉê= ÄÉòáÉÜí= NRM= iáíÉê= hä~êä~Åâ= òì= ÉáåÉã= mêÉáë= îçå= QIRM= bìêçLiáíÉêK= wìë®íòäáÅÜ=ïÉêÇÉå=~ìÑ=ÇÉê=iáÉÑÉê~åíÉåêÉÅÜåìåÖ=qê~åëéçêíJ=ìåÇ=sÉêé~ÅâìåÖëâçëíÉå= áå=e∏ÜÉ=îçå=SRIMM=bìêç=ìåÇ=OMIMM=bìêç=~ìëÖÉïáÉëÉåK= = = t~êÉåïÉêí= H==_ÉòìÖëâçëíÉå=
STRIMM==
=
= SMOM=
URIMM==
=
= SMON=
Z==báåëí~åÇëéêÉáë=
TSMIMM== ENMM=BF=
= =
H==NV=B=sçêëíÉìÉê=
NQQIQM==
ENV=BF=
= OSMM=
Z==oÉÅÜåìåÖëÄÉíê~Ö=
VMQIQM== ENNV=BF=
= QQMM=
= _Éå∏íáÖíÉ=hçåíÉåW= =
SMOM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=eáäÑëëíçÑÑÉ= SMON=Ó=_ÉòìÖëâçëíÉå=ÑΩê=eáäÑëëíçÑÑÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= = _ìÅÜìåÖW= =
SMOM=
STRIMM=
SMON=
URIMM=
OSMM=
NQQIQM=
=
=
~å=
QQMM=
VMQIQM=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
========SMOM=
QQMM=
STRIMM= =
= = =
= SMOMI=SMONI=
= =
= = =
= OSMM=
= =
e= =
p=
==========QQMM=
e= =
VMQIQM=
1. Beschaffung von Werkstoffen und Handelswaren I
p=
105
========SMON=
e= = =
= =
=
URIMM= =
= = = = = = e= = =
= = = = = =
= = =
= = =
= =
=
QQMM= = p=
= ========OSMM=
QQMM=
NQQIQM= =
= kÉÄÉå= ÇÉã= iáëíÉåéêÉáëI= ÇÉå= o~Ä~ííÉåI= pâçåíáI= _ÉòìÖëâçëíÉåI= ÇÉã= báåëí~åÇëéêÉáëI= ÇÉê= rãë~íòëíÉìÉê= ìåÇ= ÇÉã= oÉÅÜåìåÖëÄÉíê~Ö= áëí= ~ìÑ= báåÖ~åÖëêÉÅÜåìåÖÉå= áå= ÇÉê= oÉÖÉä= åçÅÜ= ÉáåÉ= âäÉáåÉ= wìë~íòÄÉãÉêâìåÖ= òì= ÑáåÇÉåI= ÇáÉ= ÇáÉ= iáÉÑÉêÄÉÇáåÖìåÖÉå= ÄÉëÅÜêÉáÄíK=a~ÄÉá=ëáåÇ=ÑçäÖÉåÇÉ=sÉêÉáåÄ~êìåÖÉå=ã∏ÖäáÅÜW= =
_ÉòÉáÅÜåìåÖ=
h®ìÑÉê=íê®Öí=Á=
ł~Ä=tÉêâ I=ł~Ä=i~ÖÉê =
~ääÉ=hçëíÉåK=
ł~Ä=sÉêë~åÇÄ~ÜåÜçÑ I=
ł~Ä=ÜáÉê I=łìåÑêÉá =
łÑêÉá=t~ÖÖçå =
łÑêÉá=wáÉäÄ~ÜåÜçÑ I=
łÑêÉá=Ççêí I=łÑê~ÅÜíÑêÉá =
ÇáÉ=hçëíÉå=ÑΩê=sÉêä~ÇÉåI=cê~ÅÜíI=båíä~ÇÉåI=oçääÖÉäÇK=
ÇáÉ=hçëíÉå=ÑΩê=cê~ÅÜíI=båíä~ÇÉåI=oçääÖÉäÇK=
ÇáÉ=hçëíÉå=ÑΩê=båíä~ÇÉå=ìåÇ=oçääÖÉäÇK=
łÑêÉá=e~ìë I=łÑêÉá=i~ÖÉê = âÉáåÉ=qê~åëéçêíâçëíÉåK=
= = = = = =
sÉêâ®ìÑÉê=
_~ÜåÜçÑ=
wìÖ=
_~ÜåÜçÑ=
péÉÇáíáçå=
sÉêä~ÇÉå=
cê~ÅÜí=
båíä~ÇÉå=
oçääÖÉäÇ=
h®ìÑÉê=
=
^ÄÄáäÇìåÖ=PUW=iáÉÑÉêÄÉÇáåÖìåÖÉå= =
1.5 Behandlung von Preisnachlässen lÑíã~äë= ãΩëëÉå= råíÉêåÉÜãÉå= ÄÉáã= _ÉòìÖ= îçå= tÉêâëíçÑÑÉå= çÇÉê= e~åÇÉäëï~êÉå= åáÅÜí=ÇÉå=îçääÉå=iáëíÉåéêÉáë=E~ìë=mêÉáëäáëíÉ=ÇÉë=^åÄáÉíÉêë=ÄòïK=iáÉÑÉê~åíÉåFI=ëçåÇÉêå= ÉáåÉå= ìã= ÉáåÉå= ÄÉëíáããíÉå= mêçòÉåíë~íò= îÉêêáåÖÉêíÉå= tÉêí= ÄÉò~ÜäÉåK= báåÉ= ëçäÅÜÉ= jáåÇÉêìåÖ= ïáêÇ= ~äë= mêÉáëå~ÅÜä~ëë= ÄÉòÉáÅÜåÉíK= ^ÄÜ®åÖáÖ= îçã= wÉáíéìåâí= ÇÉê= dÉJ ï®ÜêìåÖ= ìåíÉêëÅÜÉáÇÉí= ã~å= ÑçäÖÉåÇÉ= h~íÉÖçêáÉå= îçå= mêÉáëå~ÅÜä®ëëÉåI= ÇáÉ= ~ìÅÜ= ÄìÅÜÜ~äíÉêáëÅÜ=ÇáÑÑÉêÉåòáÉêí=òì=ÄÉÜ~åÇÉäå=ëáåÇK= = = =
106
C. Laufende Buchungen in Industriebetrieben
=
k~ÅÜíê®ÖäáÅÜÉ=dÉï®ÜêìåÖ=
pçÑçêíáÖÉ=táêâë~ãâÉáí= EÄÉáã=bêïÉêÄF=
= = =
o~Ä~íí=EpçÑçêíê~Ä~ííF=
=
òK_K=jÉåÖÉåJ=çÇÉê=qêÉìÉê~Ä~íí=
k~ÅÜä®ëëÉ=~ìÑÖêìåÇ=îçå=j®åÖÉäêΩÖÉå= _çåá= pâçåíá=
= =
^ÄÄáäÇìåÖ=PVW=^êíÉå=îçå=mêÉáëå~ÅÜä®ëëÉå= =
1.5.1
Rabatte
iáÉÑÉê~åíÉå=ÖÉï®ÜêÉå=o~Ä~ííÉ=ΩÄäáÅÜÉêïÉáëÉ=ÑΩê=Öêç≈É=^Äå~ÜãÉãÉåÖÉå=EjÉåÖÉåJ ê~Ä~ííÉFI= §ÄÉêå~ÜãÉ= îçå= sÉêíêáÉÄëÑìåâíáçåÉå= EtáÉÇÉêîÉêâ®ìÑÉêê~Ä~ííFI= ^Äå~ÜãÉ= îçå= oÉëíéçëíÉå= EpçåÇÉêê~Ä~ííF= çÇÉê= ÉáåÉ= êÉÖÉäã®≈áÖÉ= ^ìÑíê~ÖëÉêíÉáäìåÖ= EqêÉìÉê~J Ä~ííFK=aÉê=o~Ä~íí=ïáêÇ=~äë=ëçÑçêíáÖÉê=mêÉáëå~ÅÜä~ëë=ëÅÜçå=ÄÉá=ÇÉê=oÉÅÜåìåÖëÉêíÉáäìåÖ= ïáêâë~ãK= aáÉë= ÄÉÇÉìíÉíI= Ç~ëë= ÇÉê= t~êÉåïÉêí= EiáëíÉåéêÉáëF= ÖäÉáÅÜ= ÄÉáã= bêïÉêÄ= êÉJ ÇìòáÉêí=ïáêÇK=pçÑçêíê~Ä~ííÉ=ïÉêÇÉå=åìê=áã=o~ÜãÉå=ÇÉê=báåâ~ìÑëâ~äâìä~íáçå=ÉêêÉÅÜJ åÉí=ìåÇ=~ìÑ=âÉáåÉã=ëÉé~ê~íÉå=hçåíç=ÖÉÄìÅÜíK= =
⌦= _ÉáëéáÉäW= báå= eÉêëíÉääÉê= îçå= cçíç~éé~ê~íÉå= ã∏ÅÜíÉ= ëÉáåÉå= hìåÇÉå= òìë®íòäáÅÜ= òìã= mêçÇìâí= Éáå=é~ëëÉåÇÉë=bíìá=~åÄáÉíÉåK=a~ÜÉê=ÄÉòáÉÜí=Éê=îçå=ÉáåÉã=iáÉÑÉê~åíÉå=RMM=bíìáë=òì= ÉáåÉã= píΩÅâéêÉáë= îçå= RIMM=bìêçK= hçåÇáíáçåÉåW= R= B= jÉåÖÉåê~Ä~ííI= O= B= pâçåíç= ÄÉá= w~ÜäìåÖ=áååÉêÜ~äÄ=îçå=NQ=q~ÖÉåK= =
= ibm=
OKRMMIMM== Z=RMM=píK= ⋅ =RIMM=bìêçLpíK=
Ó==R=B=o~Ä~íí=
NORIMM== Z=R=B=îK=ibmX=ibm=ÉåíëéêáÅÜí=NMM=B=
OKPTRIMM== =
Z==wbm=
H==NV=B=sçêëíÉìÉê=
Z==oÉÅÜåìåÖëÄÉíê~Ö=
QRNIOR== Z=NV=B=îK=wbmX=wbm=ÉåíëéêáÅÜí=NMM=B=
OKUOSIOR== =
= _Éå∏íáÖíÉ=hçåíÉåW= =
SMUM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=t~êÉå= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= = _ìÅÜìåÖW= =
SMUM=
OKPTRIMM=
OSMM=
QRNIOR=
=
=
=
~å=
QQMM=
OKUOSIOR=
1. Beschaffung von Werkstoffen und Handelswaren I
107
aÉê= o~Ä~íí= ëíÉääí= ÉáåÉ= jáåÇÉêìåÖ= ÇÉë= t~êÉåïÉêíÉë= Ç~êI= ëçÇ~ëë= ÇÉê= ïáêâäáÅÜÉ= t~J êÉåïÉêí=ÇÉã=wbm=ÉåíëéêáÅÜíK=få=ÇáÉëÉã=c~ää=áëí=~äëç=åáÅÜí=ÇÉê=ibmI=ëçåÇÉêå=ÇÉê=wbm= ~äë= ^ìÑï~åÇ= ~åòìëÉíòÉåK= aÉê= o~Ä~íí= ëÉäÄëí= ïáêÇ= åìê= òì= h~äâìä~íáçåëòïÉÅâÉå= ÉêJ êÉÅÜåÉí=ìåÇ=í~ìÅÜí=åáÅÜí=áã=_ìÅÜìåÖëë~íò=~ìÑK=aáÉë=Öáäí=ÑΩê=~ääÉ=pçÑçêíê~Ä~ííÉK= aÉê= pâçåíç= ïáêÇ= Éêëí= ÄÉá= _Éò~ÜäìåÖ= ïáêâë~ã= ìåÇ= Ç~êÑ= ÇÉëÜ~äÄ= ÄÉá= ÇÉê= _ìÅÜìåÖ= ÇÉê=báåÖ~åÖëêÉÅÜåìåÖ=åáÅÜí=ÄÉêΩÅâëáÅÜíáÖí=ïÉêÇÉåK= = hçåíÉåÇ~êëíÉääìåÖW= =
p=
==
QQMM=
SMUM=
OKPTRIMM= =
= p=
= = ========OSMM=
QQMM=
QRNIOR= =
e= =
p=
==========QQMM=
= = =
=
SMUMI== OSMM=
e= OKUOSIOR=
= = = e= = =
= = = =
= =
= = =
= =
=
=
1.5.2
Nachlässe aufgrund von Mängelrügen
j~åÅÜã~ä=âçããí=Éë=îçêI=Ç~ëë=ÄÉòçÖÉåÉ=t~êÉå=çÇÉê=tÉêâëíçÑÑÉ=âäÉáåÉêÉ=Äáë=Öê∏J ≈ÉêÉ= p~ÅÜã®åÖÉä= ~ìÑïÉáëÉåI= çÇÉê= ÇáÉ= ÉêÜ~äíÉåÉå= jÉåÖÉå= åáÅÜí= ãáí= ÇÉå=ÄÉëíÉääíÉå= jÉåÖÉå= ΩÄÉêÉáåëíáããÉåK= ^åëí~íí= ÇáÉëÉ= ^êíáâÉä= åìå= òìêΩÅâëÉåÇÉå= ìåÇ= ìåå∏íáÖÉ= ïÉáíÉêÉ=_ÉòìÖëâçëíÉå=~åÑ~ääÉå=òì=ä~ëëÉåI=Éêâä®êÉå=ëáÅÜ=ÇáÉ=iáÉÑÉê~åíÉå=áå=ÇÉê=oÉÖÉä= ÄÉêÉáíI=ÉáåÉå=å~ÅÜíê®ÖäáÅÜÉå=mêÉáëå~ÅÜä~ëë=òì=ÖÉï®ÜêÉåK= aáÉëÉê=ïáêÇ=~ìÑ=ÉáåÉã=ëéÉòáÉääÉå=hçåíç=łk~ÅÜä®ëëÉ I=ÄÉá=ïÉäÅÜÉã=Éë=ëáÅÜ=ìã=Éáå= råíÉêâçåíç= ÇÉë= àÉïÉáäáÖÉå= ^ìÑï~åÇëâçåíçë= Ü~åÇÉäíI= áã= e~ÄÉå= îÉêÄìÅÜíK= wìã== båÇÉ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ïáêÇ= ÇáÉëÉë= hçåíç= ΩÄÉê= Ç~ë= ΩÄÉêÖÉçêÇåÉíÉ= ^ìÑï~åÇëJ âçåíç=~ÄÖÉëÅÜäçëëÉåK= ⌦= _ÉáëéáÉäW= ^ìÑÖêìåÇ=ÉáåÉê=j®åÖÉäêΩÖÉ=ÉêÜ®äí=Éáå=fåÇìëíêáÉÄÉíêáÉÄ=ÉáåÉå=k~ÅÜä~ëë=îçå=OM=B=~ìÑ= ÇÉå= kÉííçïÉêí= îçå=Éêëí= âΩêòäáÅÜ= ÖÉâ~ìÑíÉå= oçÜëíçÑÑÉå=Ebáåâ~ìÑ= ~ìÑ= wáÉäFK= aáÉ= báåJ Ö~åÖëêÉÅÜåìåÖ=ïáÉë=ÑçäÖÉåÇÉ=tÉêíÉ=~ìÑK= =
=
ibm=
Ó== NM=B=o~Ä~íí=
Z== wbm=
=
=
=
OKPRMIMM==
=
=
ONKNRMIMM==
= ÖÉÄìÅÜí=~ìÑ=hçåíç=SMMM=
H== _ÉòìÖëâçëíÉå=
PRMIMM==
= ÖÉÄìÅÜí=~ìÑ=hçåíç=SMMN=
Z== báåëí~åÇëéêÉáë=
ONKRMMIMM==
H== NV=B=sçêëíÉìÉê=
QKMURIMM==
= ÖÉÄìÅÜí=~ìÑ=hçåíç=OSMM=
ORKRURIMM==
= ÖÉÄìÅÜí=~ìÑ=hçåíç=QQMM=
Z== oÉÅÜåìåÖëÄÉíê~Ö=
=
OPKRMMIMM==
= =
108
C. Laufende Buchungen in Industriebetrieben
aÉê=kÉííçï~êÉåïÉêí=ìåÇ=Ç~ãáí=ÇáÉ=_ÉêÉÅÜåìåÖëÖêìåÇä~ÖÉ=ÑΩê=ÇÉå=mêÉáëå~ÅÜJ ä~ëë=îçå=OM=B=äáÉÖí=áå=ÇáÉëÉã=_ÉáëéáÉä=ÄÉá=ONKNRMIMM=bìêç=EwbmFK=^ìÑ=ÇáÉ=_ÉòìÖëJ âçëíÉå= ïáêÇ= âÉáå= k~ÅÜä~ëë= ÖÉï®ÜêíK= t®êÉ= ÄÉáã= báåâ~ìÑ= âÉáå= o~Ä~íí= ÖÉï®Üêí= ïçêÇÉåI=ïΩêÇÉ=ëáÅÜ=ÇÉê=t~êÉåïÉêí=~ìÑ=OPKRMMIMM=bìêç=ÄÉä~ìÑÉåK= _Éá= ÇÉê= sÉêÄìÅÜìåÖ= áëí= Ç~ê~ìÑ= òì= ~ÅÜíÉåI= Ç~ëë= ÇìêÅÜ= ÇÉå= k~ÅÜä~ëë= ÇáÉ= _ÉãÉëJ ëìåÖëÖêìåÇä~ÖÉ= ÑΩê= ÇáÉ= rãë~íòëíÉìÉê= EsçêëíÉìÉêF= å~ÅÜíê®ÖäáÅÜ= îÉê®åÇÉêí= ïáêÇK== aÉëÜ~äÄ=áëí=ÉáåÉ=hçêêÉâíìê=ÇÉê=tÉêíÉ=~ìÑ=ÇÉã=hçåíç=OSMM=ÉêÑçêÇÉêäáÅÜK=aÉë=tÉáíÉJ êÉå= îÉêãáåÇÉêí= ëáÅÜ= ÇìêÅÜ= ÇÉå= k~ÅÜä~ëë= ÇáÉ= dÉë~ãíëÅÜìäÇ= ÖÉÖÉåΩÄÉê= ÇÉã= iáÉÑÉJ ê~åíÉåI=ëçÇ~ëë=Ç~ë=hçåíç=QQMM=ÉÄÉåÑ~ääë=~ìÑ=ÇÉå=~âíìÉääÉå=pí~åÇ=ÖÉÄê~ÅÜí=ïÉêÇÉå= ãìëëK= =
= OM=B=k~ÅÜä~ëë=
QKOPMIMM==
H==spíJhçêêÉâíìê=
UMPITM=
Z==sÉêÄáåÇäáÅÜâÉáíëâçêêÉâíìê=
= hçåíç=SMMO= = hçåíç=OSMM=E^Äå~ÜãÉ=áã=e~ÄÉåF= = hçåíç=QQMM=E^Äå~ÜãÉ=áã=pçääF=
RKMPPITM==
= kÉÄÉåêÉÅÜåìåÖW=spíJhçêêÉâíìê=Z=NV=B=ÇÉë=k~ÅÜä~ëëÉë=Z=NV=B=îK=QKOPMIMM=bìêç= = _Éå∏íáÖíÉ=hçåíÉåW= =
SMMO=Ó=k~ÅÜä®ëëÉ=oçÜëíçÑÑÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= = _ìÅÜìåÖW= =
QQMM=
RKMPPITM=
= =
=
~å=
SMMO=
QKOPMIMM=
=
OSMM=
UMPITM=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=
=
=
p=
==========SMMO=
e=
=
=
=
=
=
=
=
=
p=
=
=
QQMM= QKMURIMM= QQMM=
=
=
e=
SMMMI= SMMOI= OSMM= RKMPPITM= SMMNI=OSMM= ORKRURIMM=
=
= =
======QQMM=
= = = = =
kÉìÉê=sÉêÄáåÇäáÅÜâÉáíëëí~åÇW= OMKRRNIPM=bìêç=
Ç~êáå= ÉåíÜ~äíÉå=
=
QQMM=
QKOPMIMM=
= =
=
==========OSMM=
e= UMPITM=
kÉìÉê=sçêëíÉìÉêëí~åÇW= PKOUNIPM=bìêç=
1. Beschaffung von Werkstoffen und Handelswaren I
1.5.3
109
Boni
báåÉ=ïÉáíÉêÉ=^êí=ÇÉë=å~ÅÜíê®ÖäáÅÜÉå=mêÉáëå~ÅÜä~ëëÉë=EdìíëÅÜêáÑíF=áëí=ÇÉê=_çåìë=Eä~íK= Äçåìë=Z=ÖìíFK=bê=ïáêÇ=áå=ÇÉê=oÉÖÉä=ÖÉï®ÜêíI=ïÉåå=Éáå=ÖÉïáëëÉê=g~ÜêÉëìãë~íò=ÉêJ êÉáÅÜí=ïáêÇK=báå=~åÇÉêÉê=dêìåÇ=â~åå=~ÄÉê=òK_K=~ìÅÜ=Éáå=cáêãÉåàìÄáä®ìã=ëÉáåK== aáÉ= ÄìÅÜÜ~äíÉêáëÅÜÉ= bêÑ~ëëìåÖ= áëí= ãáí= ÇÉê= sÉêÄìÅÜìåÖ= ÉáåÉë= k~ÅÜä~ëëÉë= ~ìÑÖêìåÇ= ÉáåÉê=j®åÖÉäêΩÖÉ=áÇÉåíáëÅÜK= =
⌦= _ÉáëéáÉäW= báå=iáÉÑÉê~åí=ÖÉï®Üêí=ÉáåÉå=_çåìë=îçå=O=B=~ìÑ=ÇáÉ=áã=dÉëÅÜ®Ñíëà~Üê=OMMT=ÖÉí®íáÖJ íÉå=rãë®íòÉ=áå=e∏ÜÉ=îçå=RMMKMMMIMM=bìêç=EåÉííçFK= = = _çåìë=
NMKMMMIMM==
H==spíJhçêêÉâíìê=
NKVMMIMM==
Z==sÉêÄáåÇäáÅÜâÉáíëâçêêÉâíìê=
NNKVMMIMM==
= hçåíç=SMMO= = hçåíç=OSMM=E^Äå~ÜãÉ=áã=e~ÄÉåF= = hçåíç=QQMM=E^Äå~ÜãÉ=áã=pçääF=
= kÉÄÉåêÉÅÜåìåÖW=spíJhçêêÉâíìê=Z=NV=B=îK=NMKMMMIMM=bìêç= = _Éå∏íáÖíÉ=hçåíÉåW= =
SMMO=Ó=k~ÅÜä®ëëÉ=oçÜëíçÑÑÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= = _ìÅÜìåÖW= =
QQMM= = =
NNKVMMIMM= =
~å= =
SMMO= OSMM=
NMKMMMIMM= NKVMMIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=========QQMM=
SMMOI== NNKVMMIMM= = OSMM= = = = = =
=
= =
e= = p= = =
============SMMO=
=
= QQMM=
= = = = = p=
= = ============OSMM=
= = =
=
QQMM=
e= NMKMMMIMM=
= e= NKVMMIMM=
= báå= _çåìë= ïáêÇ= áããÉê= ~ìÑ= ÇáÉ= pìããÉ= ~ääÉê= kÉííçï~êÉåïÉêíÉ= Erãë~íòF= ÖÉï®ÜêíK= _ÉòìÖëâçëíÉå=ÇΩêÑÉå=ÄÉá=ÇÉê=_ÉêÉÅÜåìåÖ=åáÅÜí=ÉáåÄÉòçÖÉå=ïÉêÇÉåK= =
110
C. Laufende Buchungen in Industriebetrieben
aáÉ=dìíëÅÜêáÑí=ïáêÇ=ÉåíïÉÇÉê=ãáí=ÄÉëíÉÜÉåÇÉå=sÉêÄáåÇäáÅÜâÉáíÉå=Ehçåíç=QQMMF=îÉêJ êÉÅÜåÉíI=~ìÑ=ÇÉã=_~åââçåíç=Ehçåíç=OUMMF=ÖìíÖÉëÅÜêáÉÄÉå=çÇÉê=~äë=^åò~ÜäìåÖ=EîäÖK= `=NKUF=ÑΩê=òìâΩåÑíáÖÉ=iáÉÑÉêìåÖÉå=ÖÉÄìÅÜíK= =
1.5.4
Skonti
lÑíã~äë=ÄáÉíÉå=iáÉÑÉê~åíÉå=ÉáåÉå=òìë®íòäáÅÜÉå=mêÉáëå~ÅÜä~ëë=ÑΩê=ÇáÉ=_Éò~ÜäìåÖ=îçå= oÉÅÜåìåÖÉå=áååÉêÜ~äÄ=ÉáåÉê=ÄÉëíáããíÉå=cêáëí=~åK=aáÉëÉê=ïáêÇ=~ìÅÜ=~äë=pâçåíç= ÄÉòÉáÅÜåÉíK= ⌦= _ÉáëéáÉäW= w~ÜäìåÖëòáÉä=PM=q~ÖÉ=åÉííçI=ÄÉá=w~ÜäìåÖ=áååÉêÜ~äÄ=îçå=NQ=q~ÖÉå=O=B=pâçåíçK== káããí=ÇÉê=hìåÇÉ=Ç~ë=w~ÜäìåÖëòáÉä=îçå=PM=q~ÖÉå=áå=^åëéêìÅÜI=ëç=ÉåíëéêáÅÜí=ÇáÉë= ÉáåÉã= hêÉÇáí= ãáí= ÉáåÉê= i~ìÑòÉáí= îçå= N= jçå~í= EhêÉÇáíâçëíÉå= Z= pâçåíçFK= ^ã= båÇÉ= ÇáÉëÉë=jçå~íë=áëí=ÇÉê=oÉÅÜåìåÖëÄÉíê~Ö=áå=îçääÉê=e∏ÜÉ=òì=ÄÉÖäÉáÅÜÉåK= = ^äë=^åêÉáò=òìê=îçêòÉáíáÖÉå=w~ÜäìåÖ=ïáêÇ=Ç~ÜÉê=Éáå=pâçåíç~ÄòìÖ=~åÖÉÄçíÉåK=aáÉëÉê= Ü~í=ëçïçÜä=ÑΩê=ÇÉå=hìåÇÉå=~äë=~ìÅÜ=ÑΩê=ÇÉå=iáÉÑÉêÉê=sçêíÉáäÉK= sçêíÉáä=ÑΩê=ÇÉå=hìåÇÉåW=sÉêÄáääáÖìåÖ=ÇÉë=báåâ~ìÑë= sçêíÉáä=ÑΩê=ÇÉå=iáÉÑÉê~åíÉåW=sÉêÄÉëëÉêìåÖ=ÇÉê=iáèìáÇáí®í=Ew~ÜäìåÖëÑ®ÜáÖâÉáíF= pâçåíá= îçã= iáÉÑÉêÉê= ëáåÇ= ÉÄÉåëç= ïáÉ= mêÉáëå~ÅÜä®ëëÉ= ~ìÑÖêìåÇ= îçå= j®åÖÉäêΩÖÉå= ìåÇ=_çåá=å~ÅÜíê®ÖäáÅÜÉ=mêÉáëâçêêÉâíìêÉå=ìåÇ=ïÉêÇÉå=Ç~ÜÉê=~ìÅÜ=~ìÑ=ÇÉã=ÉåíëéêÉJ ÅÜÉåÇÉå=råíÉêâçåíç=łk~ÅÜä®ëëÉ =åÉííç=áã=e~ÄÉå=ÖÉÄìÅÜíK=báåÉ=spíJhçêêÉâíìê=áëí= ÉÄÉåÑ~ääë=ÉêÑçêÇÉêäáÅÜK=a~=ÇÉê=pâçåíç=Éêëí=ÄÉá=êÉÅÜíòÉáíáÖÉê=_Éò~ÜäìåÖ=ÇÉê=oÉÅÜåìåÖ= áå=^åëéêìÅÜ=ÖÉåçããÉå=ïÉêÇÉå=â~ååI=ïáêÇ=ÇáÉ=sÉêÄìÅÜìåÖ=~ìÅÜ=Éêëí=Ç~åå=îçêÖÉJ åçããÉå= EîÖäK= `= NKTFK= _Éá= ÉáåÉê= iáÉÑÉêìåÖ= áëí= òìå®ÅÜëí= ÇÉê= ìåîÉêãáåÇÉêíÉ= kÉííçJ oÉÅÜåìåÖëÄÉíê~Ö=~äë=^ìÑï~åÇ=òì=ÄìÅÜÉåK= =
1.6 Buchung von Rücksendungen j~åÅÜã~ä=â~åå=Éáå=råíÉêåÉÜãÉå=ÖÉòïìåÖÉå=ëÉáåI=ÇáÉ=âçãéäÉííÉ=t~êÉ=çÇÉê=qÉáäÉ= îçå=tÉêâëíçÑÑJ=çÇÉê=e~åÇÉäëï~êÉåäáÉÑÉêìåÖÉå=~å=ÇÉå=iáÉÑÉê~åíÉå=òìêΩÅâòìëÉåÇÉåK= j∏ÖäáÅÜÉ=dêΩåÇÉ=Ç~ÑΩê=ëáåÇW= aáÉ= p~ÅÜã®åÖÉä= çÇÉê= qê~åëéçêíëÅÜ®ÇÉå= ëáåÇ= ëç= Öê~îáÉêÉåÇI= Ç~ëë= Éáå= báåë~íò= ÇÉê=píçÑÑÉ=áå=ÇÉê=mêçÇìâíáçå=åáÅÜí=ã∏ÖäáÅÜ=áëíK= bë=ïìêÇÉå=ÇáÉ=Ñ~äëÅÜÉå=^êíáâÉä=ÖÉäáÉÑÉêíK= få=ÇáÉëÉå=c®ääÉå=ãìëë=ÉáåÉ=hçêêÉâíìê=ÇÉë=àÉïÉáäáÖÉå=^ìÑï~åÇëâçåíçëI=ÇÉë=sçêëíÉìJ Éêâçåíçë=ìåÇ=ÇÉë=sÉêÄáåÇäáÅÜâÉáíëâçåíçë=îçêÖÉåçããÉå=ïÉêÇÉåK= fã= mêáåòáé= ëíÉääí= ~äëç= ÉáåÉ= oΩÅâëÉåÇìåÖ= åáÅÜíë= ~åÇÉêÉë= ~äë= ÉáåÉ= rãâÉÜêìåÖ= EíÉáäïÉáëÉ=çÇÉê=îçääëí®åÇáÖÉ=píçêåáÉêìåÖF=ÇÉê=báåâ~ìÑëÄìÅÜìåÖ=Ç~êK== = =
=
1. Beschaffung von Werkstoffen und Handelswaren I
111
⌦= _ÉáëéáÉä=NW= sçääëí®åÇáÖÉ=oΩÅâëÉåÇìåÖ=ÉáåÉê=e~åÇÉäëï~êÉåäáÉÑÉêìåÖW=SKRQRIMM=bìêç=EÄêìííçF= = = t~êÉåïÉêí= RKRMMIMM== = = H==spíJhçêêÉâíìê=
NKMQRIMM==
= =
Z==sÉêÄáåÇäáÅÜâÉáíëâçêêÉâíìê=
SKRQRIMM==
= =
=
kÉÄÉåêÉÅÜåìåÖW=t~êÉåïÉêí=Z=SKRQRIMM : NNV ⋅ NMM= = _Éå∏íáÖíÉ=hçåíÉåW= =
SMUM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=t~êÉå= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= = _ìÅÜìåÖW= =
QQMM=
SKRQRIMM=
=
=
~å=
SMUM=
RKRMMIMM=
=
OSMM=
NKMQRIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= SMUMI= OSMM= = =
=
=======QQMM= SMUMI= OSMM= = =
SKRQRIMM=
=
e= = p= SKRQRIMM= = QQMM=
= = = =
= =
= = = p= =QQMM=
==========SMUM= RKRMMIMM= QQMM=
e= RKRMMIMM=
= = =============OSMM= NKMQRIMM= QQMM=
= e=
NKMQRIMM=
= aìêÅÜ=ÇáÉ=_ìÅÜìåÖ=ÇÉê=oΩÅâëÉåÇìåÖ=ïÉêÇÉå=~ääÉ=hçåíÉåÉáåíê~ÖìåÖÉåI=ÇáÉ=ÇìêÅÜ= ÇáÉ= _ìÅÜìåÖ= ÇÉê= báåÖ~åÖëêÉÅÜìåÖ= Éåíëí~åÇÉå= ëáåÇI= åÉìíê~äáëáÉêíK= aáÉ= sÉêÄáåÇäáÅÜJ âÉáí=ÉêäáëÅÜíK= =
⌦= _ÉáëéáÉä=OW= bë=ïìêÇÉå=R=qçååÉå=ÉáåÉë=eáäÑëëíçÑÑë=òì=ÉáåÉã=mêÉáë=îçå=NKOMMIMM=bìêçLqçååÉ=ÄÉJ òçÖÉåK= ^ìÑÖêìåÇ= ä~åÖà®ÜêáÖÉê= dÉëÅÜ®ÑíëÄÉòáÉÜìåÖÉå= ÖÉï®ÜêíÉ= ÇÉê= iáÉÑÉê~åí= ÉáåÉå= qêÉìÉê~Ä~íí=îçå=NR=BK=_Éá=ÇÉê=báåÖ~åÖëâçåíêçääÉ=ïÉêÇÉå=åìå=~ÄÉê=ÉêÜÉÄäáÅÜÉ=j~J íÉêá~äã®åÖÉä=ÑÉëíÖÉëíÉääíI=ëç=Ç~ëë=O=qçååÉå=ÇÉë=eáäÑëëíçÑÑë=òìêΩÅâÖÉëÉåÇÉí=ïÉêÇÉåK= aÉê=ÖÉÄìÅÜíÉ=^ìÑï~åÇ=ÄÉá=oÉÅÜåìåÖëÉáåÖ~åÖ=ÉêÖáÄí=ëáÅÜ=ïáÉ=ÑçäÖíW= =
112
C. Laufende Buchungen in Industriebetrieben
= iáëíÉåéêÉáë=
SKMMMIMM==
= =
VMMIMM==
= =
Ó==qêÉìÉê~Ä~íí=
RKNMMIMM== →==^ìÑï~åÇ=àÉ=qçååÉ=Z=NKMOMIMM=bìêç=
Z==^ìÑï~åÇ=~ìÑ=SMOM=
= _Éá= oΩÅâëÉåÇìåÖ= Ç~êÑ= ÇÉê= ^ìÑï~åÇ= åáÅÜí= ìã= ÇÉå= iáëíÉåéêÉáë= îçå= O= qçååÉå= ëçåJ ÇÉêå=åìê=ìã=ÇÉå=í~íë®ÅÜäáÅÜÉå=^ìÑï~åÇ=îçå=O ⋅ NKMOMIMM=Z=OKMQMIMM=bìêç=âçêêáÖáÉêí= ïÉêÇÉåK= =
= ^ìÑï~åÇëâçêêÉâíìê= H==spíJhçêêÉâíìê= Z==sÉêÄáåÇäáÅÜâÉáíëâçêêÉâíìê=
OKMQMIMM==
= =
PUTISM==
= =
OKQOTISM==
= =
=
_Éå∏íáÖíÉ=hçåíÉåW= =
SMOM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=eáäÑëëíçÑÑÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
QQMM=
OKQOTISM=
= =
=
~å=
SMOM=
OKMQMIMM=
=
OSMM=
PUTISM=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==================QQMM=
SMOMI= OSMM=
= = =
OKQOTISM=
SMOMI= OSMM=
e= =
p=
SKMSVIMM= = QQMM=
= = = kÉìÉê=sÉêÄáåÇäáÅÜâÉáíëëí~åÇW= PKSQNIQM=bìêç= = =
= =
=
= =
p=
= =
QQMM=
===============SMOM= RKNMMIMM= QQMM=
e= OKMQMIMM=
= = ===============OSMM= VSVIMM= QQMM=
e= PUTISM=
=
= táÉ= ÄÉêÉáíë= áã= ^ÄëÅÜåáíí= ł_ÉòìÖëâçëíÉå = Éêï®Üåí= ïìêÇÉI= â~åå= Éë= ~ìÅÜ= òì= ÉáåÉê= oΩÅâëÉåÇìåÖ= îçå= iÉáÜîÉêé~ÅâìåÖ= EòK_K= bìêçé~äÉííÉåF= âçããÉåK= aáÉëÉ= oΩÅâJ ëÉåÇìåÖ=ïáêÇ=ÉÄÉåÑ~ääë=~äë=łrãâÉÜêÄìÅÜìåÖ =ÉêÑ~ëëíK= =
⌦= _ÉáëéáÉäW= bë=ïáêÇ=iÉáÜîÉêé~ÅâìåÖ=E_ÉíêáÉÄëëíçÑÑÉáåâ~ìÑF=áã=tÉêí=îçå=RMMIMM=bìêç=òìêΩÅâÖÉJ ëÅÜáÅâíK= =
=
=
1. Beschaffung von Werkstoffen und Handelswaren I
= tÉêí= H==spíJhçêêÉâíìê= Z==sÉêÄáåÇäáÅÜâÉáíëâçêêÉâíìê=
113
RMMIMM==
= =
VRIMM==
= =
RVRIMM==
= =
= _Éå∏íáÖíÉ=hçåíÉåW= =
SMPN=Ó=_ÉòìÖëâçëíÉå=_ÉíêáÉÄëëíçÑÑÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= = _ìÅÜìåÖW= =
QQMM=
RVRIMM=
=
=
~å=
SMPN=
RMMIMM=
=
OSMM=
VRIMM=
=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
==============QQMM=
SMPNI= OSMM= = =
SMPNI= OSMM= = =
RVRIMM=
e= = RVRIMM= =
=
=
= = = =
= =
=
=
p= QQMM=
============SMPN= RMMIMM= QQMM=
= = = p= =================OSMM= QQMM=
e=
VRIMM= QQMM= =
RMMIMM=
= =
= e= VRIMM= =
=
1.7 Buchung der Bezahlung _Éá=ÇÉê=sÉêÄìÅÜìåÖ=ÇÉê=_Éò~ÜäìåÖ=áëí=ÄÉëçåÇÉêë=Ç~ê~ìÑ=òì=~ÅÜíÉåI=çÄ=ÇáÉ=w~ÜäìåÖ= áååÉêÜ~äÄ=çÇÉê=~ì≈ÉêÜ~äÄ=ÇÉê=pâçåíçÑêáëí=ÉêÑçäÖíK=bêÑçäÖí=ÇáÉ=w~ÜäìåÖ=~ì≈ÉêÜ~äÄ=ÇáÉJ ëÉê=cêáëíI=áëí=ÇÉê=îçääÉ=oÉÅÜåìåÖëÄÉíê~Ö=EçÜåÉ=pâçåíç~ÄòìÖF=òì=ÄÉò~ÜäÉåK= =
⌦= _ÉáëéáÉäW= báåÉ= oÉÅÜåìåÖ= áå= e∏ÜÉ= îçå= NKRSSIMM= bìêç= EÄêìííçF= ïáêÇ= ÇìêÅÜ= _~åâΩÄÉêïÉáëìåÖ= EpÅÜÉÅâÄÉò~ÜäìåÖ=ïáêÇ=~å~äçÖ=îÉêÄìÅÜíF=ÄÉÖäáÅÜÉåK=aÉê=pâçåíç=ïáêÇ=åáÅÜí=áå=^åJ ëéêìÅÜ=ÖÉåçããÉåK= = _Éå∏íáÖíÉ=hçåíÉåW= =
QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= = =
114
C. Laufende Buchungen in Industriebetrieben
_ìÅÜìåÖW= =
QQMM=
NKRSSIMM=
~å=
OUMM=
NKRSSIMM=
=
a~ë= hçåíç= sÉêÄáåÇäáÅÜâÉáíÉå= åáããí= ~Ä= Em~ëëáîâçåíçW= ^Äå~ÜãÉ= áã= pçääFK= a~ë= _~åââçåíç= åáããí= ÉÄÉåÑ~ääë= ~Ä= E^âíáîâçåíçW= ^Äå~ÜãÉ= áã= e~ÄÉåFK= aáÉ= pÅÜìäÇ= áëí= ÄÉÖäáÅÜÉåK= = hçåíÉåÇ~êëíÉääìåÖW= =
p=
======QQMM=
OUMM=
NKRSSIMM= sÉêÄK=
e= = NKRSSIMM= =
p=
========OUMM=
=
= QQMM=
e= NKRSSIMM=
= táêÇ=ÇÉê=pâçåíç=~ääÉêÇáåÖë=ÖÉåìíòíI=ëç=áëí=ÇáÉëÉê=~ìÑ=ÇÉã=àÉïK=råíÉêâçåíç=łk~ÅÜä®ëJ ëÉ =òì=ÉêÑ~ëëÉåK=wìê=bêãáííäìåÖ=ÇÉë=pâçåíçÄÉíê~ÖÉë=ìåÇ=ÇÉê=_~åâΩÄÉêïÉáëìåÖ=ÉãéJ ÑáÉÜäí=ëáÅÜ=ÇáÉ=sÉêïÉåÇìåÖ=ÇÉë=ÑçäÖÉåÇÉå=_ÉêÉÅÜåìåÖëëÅÜÉã~ëK= = =
dÉë~ãíîÉêÄáåÇäáÅÜâÉáí=EÄêìííçF=
Ó== ÖÉÄìÅÜíÉ=oΩÅâëÉåÇìåÖÉå=EÄêìííçF= Ó== ÖÉÄìÅÜíÉ=k~ÅÜä®ëëÉ=EÄêìííçF=
Z== oÉëíëÅÜìäÇ=EÄêìííçF= Ó== pâçåíç=EåÉííçF=
Z=ñ=B=pâçåíç=îçå=oÉëíëÅÜìäÇ=EÄêìííçF=Ó=spí=
Ó== spíJhçêêÉâíìê=
Z=spí=~ìÑ=pâçåíç=EåÉííçF=
Z== _~åâΩÄÉêïÉáëìåÖ= =
^ÄÄáäÇìåÖ=QMW=pÅÜÉã~=pâçåíç=Ebáåâ~ìÑF= =
få=ÇÉê=iáíÉê~íìê=EqÜÉçêáÉÑ~ääF=ïáêÇ=çÑí=ÇÉÑáåáÉêíI=Ç~ëë=ÇÉê=kÉííçëâçåíç=îçã=í~íë®ÅÜJ äáÅÜÉå=t~êÉåïÉêí=òì=ÄÉêÉÅÜåÉå=áëíI=ìåÇ=ÇÉãå~ÅÜ=_ÉòìÖëâçëíÉå=åáÅÜí=ëâçåíáÉêÑ®ÜáÖ= ëáåÇK=aÉê=t~êÉåïÉêí=ÉêÖáÄí=ëáÅÜ=Ç~åå=ÑçäÖÉåÇÉêã~≈ÉåW= =
=
^åÑ®åÖäáÅÜÉê=t~êÉåïÉêí=EbáåÖ~åÖëêÉÅÜåìåÖF=
Ó== ÖÉÄìÅÜíÉ=t~êÉåêΩÅâëÉåÇìåÖÉå=EåÉííçF= Ó== ÖÉÄìÅÜíÉ=k~ÅÜä®ëëÉ=EåÉííçF=
Z== í~íë®ÅÜäáÅÜÉê=t~êÉåïÉêí=E_ÉêÉÅÜåìåÖëÖêìåÇä~ÖÉ=ÇÉë=pâçåíçF=
= få= ÇÉê= mê~ñáë= ïáêÇ= ÇÉê= _êìííçëâçåíç= îçå= ÇÉê= oÉëíëÅÜìäÇ= EÄêìííçF=ÄÉêÉÅÜåÉíI= ~ìÅÜ= ïÉåå= Ç~êáå= _ÉòìÖëâçëíÉå= ÉåíÜ~äíÉå= ëáåÇK= aìêÅÜ= eÉê~ìëêÉÅÜåÉå= ÇÉê= rãë~íòëíÉìÉê= ÉêÖáÄí= ëáÅÜ= Ç~ê~ìë= ÇÉê= kÉííçëâçåíçK= pç= ïáêÇ= ~ìÅÜ= áå= ÇáÉëÉã= iÉÜêÄìÅÜ= îÉêÑ~ÜêÉå= EîÖäK=îçêÜÉêÖÉÜÉåÇÉ=^ÄÄáäÇìåÖFK= = = =
q=
1. Beschaffung von Werkstoffen und Handelswaren I
115
⌦= _ÉáëéáÉäW= báåÉ=~ã=MNKMOKOMMT=ÖÉÄìÅÜíÉ=báåÖ~åÖëêÉÅÜåìåÖ=ÑΩê=ÇÉå=_ÉòìÖ=îçå=oçÜëíçÑÑÉå=ä~ìJ íÉíÉ=~ìÑ=TKUOMIMM=bìêç=EåÉííçFK=a~êáå=ï~êÉå=_ÉòìÖëâçëíÉå=áå=e∏ÜÉ=îçå=QRMIMM=bìêç= EåÉííçF= ÉåíÜ~äíÉåK= hçåÇáíáçåÉåW= NM= B= o~Ä~ííI= OIR= B= pâçåíç= ÄÉá= w~ÜäìåÖ= áååÉêÜ~äÄ= îçå= NQ= q~ÖÉåK= aáÉ= _Éò~ÜäìåÖ= ÉêÑçäÖí= ~ã= NOKMOKOMMT= ÇìêÅÜ= mçëíÄ~åâΩÄÉêïÉáëìåÖK= wïáëÅÜÉå=oÉÅÜåìåÖëÉáåÖ~åÖ=ìåÇ=w~ÜäìåÖë~ìëÖäÉáÅÜ=â~ã=Éë=òì=ÉáåÉê=oΩÅâëÉåÇìåÖ= áã=tÉêí=îçå=NKSOQIMM=bìêç=EÄêìííçFK= = = dÉë~ãíîÉêÄáåÇäáÅÜâÉáí=EÄêìííçF= VKPMRIUM== Z=TKUOMIMM : NMM ⋅ NNV= Ó== ÖÉÄìÅÜíÉ=oΩÅâëÉåÇìåÖ=EÄêìííçF=
NKSOQIMM== =
Z== oÉëíëÅÜìäÇ=EÄêìííçF=
TKSUNIUM== =
Ó== pâçåíç=EåÉííçF=
NSNIPU= ëáÉÜÉ=kÉÄÉåêÉÅÜåìåÖ==
Ó== spíJhçêêÉâíìê=
PMISS= Z=NV=B=îK=NSNIPU==
Z== _~åâΩÄÉêïÉáëìåÖ=
TKQUVITS= =
= kÉÄÉåêÉÅÜåìåÖW= =
=
pâçåíç=EÄêìííçF=
NVOIMQ= OIR=B=îK=TKSUNIUM=
Ó== spí=
PMISS== Z=NVOIMR : NNV ⋅ NV=
Z== pâçåíç=EåÉííçF=
NSNIPU= =
= _Éå∏íáÖíÉ=hçåíÉåW= =
QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= OURM=Ó=mçëíÖáêçÖìíÜ~ÄÉå= SMMO=Ó=k~ÅÜä®ëëÉ=oçÜëíçÑÑÉ= OSMM=Ó=sçêëíÉìÉê== = _ìÅÜìåÖW= =
QQMM=
TKSUNIUM=
~å=
OURM=
TKQUVITS=
=
=
=
SMMO=
NSNIPU=
=
=
=
OSMM=
PMISS=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==============QQMM=
oΩÅâëÉåÇK=
NKSOQIMM
OURMI=SMMOI=
OSMM=
= =
TKSUNIUM
e= =
sÉêÄK= VKPMRIUM= =
p= =
=
= = =
=
= = p=
= =
= = =
====== OURM=
e=
QQMM=
TKQUVITS=
= =
========SMMO=
QQMM=
=
e=
NSNIPU=
116
C. Laufende Buchungen in Industriebetrieben
=
= =
= = p=
=
= =
= = =
========OSMM= = QQMM=
e= PMISS=
= fã=ÉáåÑ~ÅÜëíÉå=c~ää=âçããí=Éë=å~ÅÜ=oÉÅÜåìåÖëÉáåÖ~åÖ=òì=âÉáåÉêäÉá=oΩÅâëÉåÇìåÖÉå= çÇÉê= ~åÇÉêÉå= k~ÅÜä®ëëÉå= EìåÇ= áã= qÜÉçêáÉÑ~ää= ~ìÅÜ= òì=âÉáåÉå= _ÉòìÖëâçëíÉåFK= aÉê= tÉêí=ÇÉë=pâçåíçë=â~åå=Ç~åå=ÉáåÑ~ÅÜÉê=ÉêãáííÉäí=ïÉêÇÉåK= ⌦= _ÉáëéáÉäW= _~åâΩÄÉêïÉáëìåÖ= ~å= ÉáåÉå= iáÉÑÉê~åíÉå= ÑΩê= pÅÜê~ìÄÉå= EoÉÅÜåìåÖëÄÉíê~ÖW= NKNMOIMM= bìêçF=ìåíÉê=^ÄòìÖ=îçå=P=B=pâçåíçK=
= = oÉÅÜåìåÖëÄÉíê~Ö=
NKNMOIMM== =
Ó=pâçåíç=EÄêìííçF=
Z=_~åâΩÄÉêïÉáëìåÖ=
=
PPIMS== Z=P=B=îK=NKNMOIMM== =
NKMSUIVQ== =
=
hçåíç=QQMM=
=
hçåíç=OUMM=
= = pâçåíç=EÄêìííçF=
PPIMS== =
Ó==spí=
RIOU== Z=PPIMS : NNV ⋅ NV=
Z==pâçåíç=EåÉííçF=
OTITU== =
=
=
=
hçåíç=OSMM=
=
hçåíç=SMOO=
= _ìÅÜìåÖW= =
QQMM=
NKNMOIMM= ENMM=BF= ~å=
OURM=
NKMSUIVQ=
=
= =
=
SMOO=
OTITU=
=
= =
=
OSMM=
RIOU=
EVT=BF=
EP BF
=
1.8 Anzahlungen táêÇ=~å=ÉáåÉå=iáÉÑÉê~åíÉå=îçê=^ìëäáÉÑÉêìåÖ=ÇÉê=ÄÉëíÉääíÉå=píçÑÑÉ=ÉáåÉ=^åò~ÜäìåÖ=ÖÉJ äÉáëíÉíI= ëç= ÉåíëíÉÜí= ÉáåÉ= ÄÉëçåÇÉêÉ= cçêÇÉêìåÖ= ÖÉÖÉåΩÄÉê= ÇáÉëÉã= iáÉÑÉê~åíÉåK= aáÉ= ^åò~ÜäìåÖ=EkÉííçïÉêíF=ïáêÇ=~ìÑ=ÇÉã=^âíáîâçåíç=OPMM=Ó=dÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå= ~ìÑ=sçêê®íÉ=ÖÉÄìÅÜí=ìåÇ=ïáêÇ=ÄÉá=bêÜ~äí=ÇÉê=iáÉÑÉêìåÖ=~ìÑÖÉä∏ëíK= =
⌦= _ÉáëéáÉä=NW= NK==^å= ÉáåÉå= oçÜëíçÑÑäáÉÑÉê~åíÉå= ïáêÇ= ÖÉã®≈= sÉêÉáåÄ~êìåÖ= ìåÇ= îçêäáÉÖÉåÇÉê= ^åJ ò~ÜäìåÖëêÉÅÜåìåÖ= ÉáåÉ= _~ê~åò~ÜäìåÖ= EÄêìííçF= áå= e∏ÜÉ= îçå= NSKSSMIMM= bìêç= ÖÉäÉáëíÉíK=aáÉëÉ=áëí=òìê=sÉêÄìÅÜìåÖ=ïáÉ=ÑçäÖí=~ìÑòìíÉáäÉåW= = =
= _~êò~ÜäìåÖ= Ó==spí=
Z==_ìÅÜìåÖ=~ìÑ=OPMM= =
NSKSSMIMM== ENNV=BF= OKSSMIMM==
ENV=BF=
NQKMMMIMM== ENMM=BF=
1. Beschaffung von Werkstoffen und Handelswaren I
117
_Éå∏íáÖíÉ=hçåíÉåW= =
OPMM=Ó=dÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå=~ìÑ=sçêê®íÉ= OSMM=Ó=sçêëíÉìÉê== OUUM=Ó=h~ëëÉ= = _ìÅÜìåÖW= =
OPMM=
NQKMMMIMM=
OSMM=
OKSSMIMM=
=
=
~å=
OUUM==
NSKSSMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OUUM=
=======OPMM=
e= =
NQKMMMIMM= =
= =
= =
= p= OUUM=
p=
==========OUUM=
=
=
e=
OPMMI== NSKSSMIMM= OSMM=
= = =
= =
=
=
=
===========OSMM=
e= =
=
OKSSMIMM= =
= =
=
= =
= OK==aáÉ= Éêï~êíÉíÉ= oçÜëíçÑÑäáÉÑÉêìåÖ= áã= tÉêí= îçå= PRKMMMIMM= bìêç= EåÉííçF= ÖÉÜí= ÉáåK= aáÉ=iáÉÑÉêìåÖ=ÉêÑçäÖí=ÑêÉá=e~ìëK= = = t~êÉåïÉêí=
PRKMMMIMM== =
Ó==ÖÉäÉáëíÉíÉ=^åò~ÜäìåÖ=Ehçåíç=OPMMF=
NQKMMMIMM== =
Z==wïáëÅÜÉåëìããÉ=
ONKMMMIMM== =
H==spí=
Z==sÉêÄáåÇäáÅÜâÉáí=
PKVVMIMM== Z=NV=B=îK=ONKMMMIMM==
OQKVVMIMM== =
= _Éá= báåÖ~åÖ= ÇÉê= iáÉÑÉêìåÖ= áëí= åìê= åçÅÜ= Éáå= îÉêãáåÇÉêíÉê= sçêëíÉìÉêÄÉíê~Ö= òì= ÄìJ ÅÜÉåI=Ç~=Éáå=qÉáä=ÄÉêÉáíë=ÄÉá=ÇÉê=_ìÅÜìåÖ=ÇÉê=^åò~ÜäìåÖ=ÉêÑ~ëëí=ïìêÇÉK= = _Éå∏íáÖíÉ=hçåíÉåW= =
SMMM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=oçÜëíçÑÑÉLcÉêíáÖìåÖëã~íÉêá~ä= OSMM=Ó=sçêëíÉìÉê== QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= OPMM=Ó=dÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå=~ìÑ=sçêê®íÉ= = =
=
118
C. Laufende Buchungen in Industriebetrieben
_ìÅÜìåÖW= =
SMMM=
PRKMMMIMM=
OSMM=
PKVVMIMM=
= =
=
=
=
~å=
QQMM=
OQKVVMIMM=
=
OPMM=
NQKMMMIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
============SMMM=
QQMMI= OPMM=
PRKMMMIMM=
= p=
= = = = =
e= = p=
=
= = =
= =
= = =
========OSMM=
OUUM=
OKSSMIMM=
QQMMI= OPMM=
PKVVMIMM=
e= = p= OUUM=
=
= =
=
= = =
===========QQMM= SMMMI= = OSMM=
e= OQKVVMIMM=
= = ========OPMM= NQKMMMIMM=
SMMMI= OSMM=
= e= NQKMMMIMM=
= =
mêçÄÉ=áã=hçåíç=OSMMW=
hçåíç=OPMMW=
sçêëíÉìÉê=oçÜëíçÑÑÉáåâ~ìÑ==Z=NV=B=îK=PRKMMMIMM= = Z=SKSRMIMM==
^ìÑä∏ëìåÖ=ÇÉê=cçêÇÉêìåÖ= ÖÉÖÉåΩÄÉê=ÇÉã=iáÉÑÉê~åíÉå=
hçåíç=OSMM=Z=OKSSMIMM=H=PKVVMIMM=Z=SKSRMIMM=
= ^äíÉêå~íáî= â∏ååÉå= iáÉÑÉêìåÖëÉáåÖ~åÖ= ìåÇ= ^ìÑä∏ëìåÖ= ÇÉê= ÖÉäÉáëíÉíÉå= ^åò~ÜäìåÖ= ~ìÅÜ=ëÉé~ê~í=îÉêÄìÅÜí=ïÉêÇÉåW= = iáÉÑÉêìåÖW= =
SMMM=
PRKMMMIMM=
OSMM= =
PKVVMIMM=
=
=
~å=
QQMM=
PUKVVMIMM=
=
OPMM=
NQKMMMIMM=
^ìÑä∏ëìåÖ=ÇÉê=^åò~ÜäìåÖW= =
QQMM=
NQKMMMIMM=
= a~ë=_ÉÖäÉáÅÜÉå=ÇÉê=sÉêÄáåÇäáÅÜâÉáí=ÉêÑçäÖí=å~ÅÜ=ÇÉå=áã=îçêÜÉêÖÉÜÉåÇÉå=^ÄëÅÜåáíí= `=NKS=ÄÉÜ~åÇÉäíÉå=jÉíÜçÇÉåK=
= ⌦= _ÉáëéáÉä=OW= báå=_ÉíêáÉÄëëíçÑÑäáÉÑÉê~åí=ÖÉï®Üêí=ÉáåÉå=_çåìë=áå=e∏ÜÉ=îçå=PKRMMIMM=bìêç=EåÉííçFI= ÇÉê=~äë=^åò~ÜäìåÖ=ÑΩê=òìâΩåÑíáÖÉ=iáÉÑÉêìåÖÉå=òì=ÄÉíê~ÅÜíÉå=áëíK= =
=
1. Beschaffung von Werkstoffen und Handelswaren I
119
_Éå∏íáÖíÉ=hçåíÉåW= =
OPMM=Ó=dÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå=~ìÑ=sçêê®íÉ= OSMM=Ó=sçêëíÉìÉê== SMPO=Ó=k~ÅÜä®ëëÉ=ÑΩê=_ÉíêáÉÄëëíçÑÑÉ= =
_ìÅÜìåÖW= =
OPMM=
PKRMMIMM=
OSMM=
SSRIMM=
=
=
=
=
~å=
SMPO=
PKRMMIMM=
=
OSMM=
SSRIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
================OPMM=
SMPOI= OSMM=
PKRMMIMM= =
=
p=
e= =
=
= =
=
=
================OSMM=
SMPOI= OSMM=
SSRIMM=
OPMMI= OSMM=
p=
===========SMPO=
= =
=
e=
OPMMI= OSMM=
=
e= =
=
SSRIMM= =
=
PKRMMIMM= =
=
=
= = =
= aáÉ= sçêëíÉìÉêïÉêíÉ= ÜÉÄÉå=ëáÅÜ= áå= ÇáÉëÉã= c~ää= ÖÉÖÉåëÉáíáÖ= ~ìÑI= Ç~= ÇÉê= ÄÉá=ÇÉê= ^åJ ò~ÜäìåÖ=òì=ÄìÅÜÉåÇÉ=tÉêí=ÖÉå~ì=ÇÉê=spíJhçêêÉâíìê=ÇìêÅÜ=ÇÉå=k~ÅÜä~ëë=ÉåíëéêáÅÜíK= =
1.9 Kontenabschluss aáÉ=áã=ÑçäÖÉåÇÉå=^ÄëÅÜåáíí=ÄÉÜ~åÇÉäíÉå=_ìÅÜìåÖÉå=ëáåÇ=Éêëí=áã=o~ÜãÉå=ÇÉë=g~ÜJ êÉë~ÄëÅÜäìëëÉë= EîÖäK= aF= ÇìêÅÜòìÑΩÜêÉåK= páÉ= ïÉêÇÉå= ~ÄÉê= ~ìë= dêΩåÇÉå= ÇÉê= §ÄÉêJ ëáÅÜíäáÅÜâÉáí=ÄÉêÉáíë=ÜáÉê=~ìÑÖÉÑΩÜêíK=
1.9.1
Ermittlung und Buchung von Bestandsveränderungen
aìêÅÜ=ÇáÉ=_ìÅÜìåÖ=ÇÉê=báåâ®ìÑÉI=_ÉòìÖëâçëíÉå=ìåÇ=k~ÅÜä®ëëÉ=~äë=^ìÑï~åÇ=áå=ÇÉê= hçåíÉåÖêìééÉ= SM= ïìêÇÉ= ÄáëÜÉê= ëíÉíë= Éáå= pçÑçêíîÉêÄê~ìÅÜ= EÑÉêíáÖìåÖëëóåÅÜêçåÉ= _ÉëÅÜ~ÑÑìåÖ= Z= gìëíJáåJqáãÉJsÉêÑ~ÜêÉåF= ìåíÉêëíÉääíK= ^ääÉ= áå= ÇÉê= oÉÅÜåìåÖëéÉêáçÇÉ= ÉáåÖÉâ~ìÑíÉå= píçÑÑÉ= ìåÇ= e~åÇÉäëï~êÉå= ïìêÇÉå= ~ìÅÜ= áã= ÖäÉáÅÜÉå= wÉáíê~ìã= îÉêJ Äê~ìÅÜí=ÄòïK=îÉêâ~ìÑíK=aáÉë=âçããí=~ÄÉê=áå=ÇÉê=mê~ñáë=ëÉäíÉå=îçêK=bë=áëí=Ü®ìÑáÖ=ÉáåÉ= jáåÇÉëíÉáåä~ÖÉêìåÖ=ÉêÑçêÇÉêäáÅÜI=ëç=Ç~ëë=áå=ÇÉê=_áä~åò=ÇáÉ=_Éëí®åÇÉ=~å=oçÜJI=eáäÑëJ== ìåÇ=_ÉíêáÉÄëëíçÑÑÉåI=ÉíÅK=~ìÑ=_Éëí~åÇëâçåíÉå=òì=ÉêÑ~ëëÉå=ëáåÇK== OMMM=Ó=oçÜëíçÑÑÉLcÉêíáÖìåÖëã~íÉêá~ä= OMNM=Ó=sçêéêçÇìâíÉLcêÉãÇÄ~ìíÉáäÉ= OMOM=Ó=eáäÑëëíçÑÑÉ= OMPM=Ó=_ÉíêáÉÄëëíçÑÑÉ= =
=
120
C. Laufende Buchungen in Industriebetrieben
_Éá= îÉêÄê~ìÅÜëçêáÉåíáÉêíÉê= _ìÅÜìåÖ= åÉÜãÉå= ÇáÉëÉ= hçåíÉå= åìê= ^åÑ~åÖëÄÉëí~åÇI= pÅÜäìëëÄÉëí~åÇ=ìåÇ=ëçÖK=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=~ìÑK=^åÑ~åÖëJ=ìåÇ=pÅÜäìëëÄÉëí®åJ ÇÉ=ïÉêÇÉåI=ïáÉ=ÄÉêÉáíë=ÄÉÜ~åÇÉäíI=ïáÉ=ÑçäÖí=ÖÉÄìÅÜíW= = =
= ^åÑ~åÖëÄÉëí~åÇW=
píçÑÑâçåíç=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
= pÅÜäìëëÄÉëí~åÇW=
pÅÜäìëëÄáä~åòâçåíç=
~å=
píçÑÑâçåíç=
= =
_Éá=ÇÉå=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=ëáåÇ=ÑçäÖÉåÇÉ=c®ääÉ=òì=ìåíÉêëÅÜÉáÇÉåW= = =
_Éëí~åÇëâçåíÉå=sçêê®íÉ=
= =
_Éëí~åÇëãÉÜêìåÖ=
_Éëí~åÇëãáåÇÉêìåÖ=
=
^åÑ~åÖëÄÉëí~åÇ=Y=pÅÜäìëëÄÉëí~åÇ=
^åÑ~åÖëÄÉëí~åÇ=[=pÅÜäìëëÄÉëí~åÇ=
bë= ëáåÇ= áã= dÉëÅÜ®Ñíëà~Üê= ïÉåáÖÉê= píçÑÑÉ= îÉêÄê~ìÅÜí= ÄòïK= e~åÇÉäëï~êÉå= îÉêâ~ìÑí= ïçêÇÉå= ~äë= ÉáåÖÉâ~ìÑí= ïìêÇÉå= Ei~ÖÉêòìJ Ö~åÖFK=
bë= ëáåÇ= áã= dÉëÅÜ®Ñíëà~Üê= ãÉÜê= píçÑÑÉ= îÉêJ Äê~ìÅÜí= ÄòïK= e~åÇÉäëï~êÉå= îÉêâ~ìÑí= ïçêJ ÇÉå=~äë=ÉáåÖÉâ~ìÑí=ïìêÇÉå=Ei~ÖÉê~ÄÖ~åÖFK=
= = = = =
=
=
^ÄÄáäÇìåÖ=QNW=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=Esçêê®íÉF= = ⌦= _Éëí~åÇëãÉÜêìåÖ=~ã=_ÉáëéáÉä=oçÜëíçÑÑÉW= =
= ^åÑ~åÖëÄÉëí~åÇ=òìã=MNKMNK=EpÅÜäìëëÄÉëí~åÇ=ÇÉë=sçêà~ÜêÉëF=
RQKMMMIMM==
Ó==pÅÜäìëëÄÉëí~åÇ==òìã=PNKNOK=EäíK=fåîÉåíìêF=
SMKMMMIMM==
Z==_Éëí~åÇëãÉÜêìåÖ=
SKMMMIMM==
= fã=dÉëÅÜ®Ñíëà~Üê=ïìêÇÉå=~äëç=ãÉÜê=oçÜëíçÑÑÉ=ÉáåÖÉâ~ìÑíI=~äë=áå=ÇÉê=cÉêíáÖìåÖ=îÉêJ ~êÄÉáíÉí= ïçêÇÉå= ëáåÇK= aáÉ= aáÑÑÉêÉåò= áå= e∏ÜÉ= îçå= SKMMMIMM= bìêç= ïìêÇÉ= åáÅÜí= îÉêJ Äê~ìÅÜí=ìåÇ=ÖáåÖ=ł~ìÑ=i~ÖÉê K= aáÉë= ÄÉÇÉìíÉíI= Ç~ëë= ÇáÉ= ^ìÑïÉåÇìåÖÉå= ÑΩê= oçÜëíçÑÑÉ= òì= ÜçÅÜ= ~ìëÖÉïáÉëÉå= ïìêJ ÇÉåK=bë=áëí=~äëç=ÉáåÉ=hçêêÉâíìêÄìÅÜìåÖ=EoÉÇìòáÉêìåÖ=ÇÉë=^ìÑï~åÇëF=ÉêÑçêÇÉêäáÅÜK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=
OMMM=Ó=oçÜëíçÑÑÉ=
e=
UMMM=
RQKMMMIMM= UMNM=
SMMM=
SKMMMIMM= =
SMKMMMIMM=
=
=
SMKMMMIMM= =
SMKMMMIMM=
1. Beschaffung von Werkstoffen und Handelswaren I =
121
=
p=
=
SMMM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=oçÜëíçÑÑÉ=
Á=
e=
Á= Á=
=
Á=
= OMMM=
SKMMMIMM=
= _ìÅÜìåÖëë~íò=E_áä~åòëíáÅÜí~ÖFW= =
OMMM=
SKMMMIMM=
~å=
SMMM=
SKMMMIMM=
= ⌦= _Éëí~åÇëãáåÇÉêìåÖ=~ã=_ÉáëéáÉä=ÇÉê=e~åÇÉäëï~êÉåW= = =
^åÑ~åÖëÄÉëí~åÇ=òìã=MNKMNK=EpÅÜäìëëÄÉëí~åÇ=ÇÉë=sçêà~ÜêÉëF=
Ó== pÅÜäìëëÄÉëí~åÇ==òìã=PNKNOK=EäíK=fåîÉåíìêF=
PTKMMMIMM== PMKMMMIMM==
Z== _Éëí~åÇëãáåÇÉêìåÖ=
TKMMMIMM==
= aÉãòìÑçäÖÉ= ïìêÇÉå= áå= ÇÉê= ~ÄÖÉä~ìÑÉåÉå= oÉÅÜåìåÖëéÉêáçÇÉ= ãÉÜê= e~åÇÉäëï~êÉå= îÉêâ~ìÑíI= ~äë= ÉáåÖÉâ~ìÑí= ïçêÇÉå= ëáåÇK= bë= â~ã= ~äëç= òì= ÉáåÉê= båíå~ÜãÉ= îçå= t~êÉå= ~ìë=ÇÉã=i~ÖÉêK= a~ÜÉê=áëí=~ìÅÜ=ÜáÉê=ÉáåÉ=hçêêÉâíìêÄìÅÜìåÖ=ÉêÑçêÇÉêäáÅÜK=aÉê=ÖÉÄìÅÜíÉ=^ìÑï~åÇ=ÑΩê= e~åÇÉäëï~êÉå=áëí=òì=åáÉÇêáÖ=ìåÇ=ãìëë=ìã=ÇÉå=tÉêí=ÇÉê=_Éëí~åÇëãáåÇÉêìåÖ=ÉêÜ∏Üí= ïÉêÇÉåK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p=
OMUM=Ó=e~åÇÉäëï~êÉå=
e=
UMMM= =
PTKMMMIMM= UMNM= = SMUM=
PMKMMMIMM= TKMMMIMM=
=
PTKMMMIMM= =
PTKMMMIMM=
= p=
SMUM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=e~åÇÉäëï~êÉå=
Á= OMUM=
Á= Á= TKMMMIMM= =
e= Á= =
= _ìÅÜìåÖëë~íò=E_áä~åòëíáÅÜí~ÖFW= =
SMUM=
TKMMMIMM=
~å=
OMUM=
TKMMMIMM=
= aáÉ= sÉêÄìÅÜìåÖ= îçå= _Éëí~åÇëãÉÜêìåÖÉå= ìåÇ= JãáåÇÉêìåÖÉå= ÉêÑçäÖí= ÄÉá= ~ääÉå= ~åJ ÇÉêÉå=sçêê®íÉå=~ìÑ=ÇáÉ=ÖäÉáÅÜÉ=^êí=ìåÇ=tÉáëÉK= = =
122
C. Laufende Buchungen in Industriebetrieben
aáÉ= _ìÅÜìåÖ= ÇÉê= _Éëí~åÇëîÉê®åÇÉêìåÖÉå= ò®Üäí= òì= ÇÉå= sçê~ÄëÅÜäìëëÄìÅÜìåÖÉå= ìåÇ=ÄÉêÉáíÉí=Ç~ãáíI=åÉÄÉå=ÇÉå=^ÄëÅÜäΩëëÉå=îçå=råíÉêJ=ΩÄÉê=Ç~òìÖÉÜ∏êáÖÉ=e~ìéíJ âçåíÉå=EòK_K=SMMN=ΩÄÉê=SMMMI=îäÖK=`=NKVKOF=ìåÇ=~åÇÉêÉå=ëéÉòáÉääÉå=_ìÅÜìåÖÉå=EòK_K= ^ÄëÅÜêÉáÄìåÖÉåI=îäÖK=a=OKNFI=ÇÉå=g~ÜêÉë~ÄëÅÜäìëë=îçêK= =
1.9.2
Berechnung des Werkstoffverbrauchs/Wareneinsatzes
aÉê=tÉêâëíçÑÑîÉêÄê~ìÅÜLt~êÉåÉáåë~íò=ÉáåÉë=dÉëÅÜ®Ñíëà~ÜêÉë=ÉêÖáÄí=ëáÅÜ=~åÜ~åÇ=ÇÉë= ÑçäÖÉåÇÉå=pÅÜÉã~ëK=gÉ=å~ÅÜÇÉãI=çÄ=ÇÉê=sÉêÄê~ìÅÜ=ÉáåÉë=ÄÉëíáããíÉå=píçÑÑÉë=çÇÉê= ÇÉê=báåë~íò=~å=e~åÇÉäëï~êÉå=ÉêãáííÉäí=ïÉêÇÉå=ëçääI=ëáåÇ=ÇáÉ=ÉåíëéêÉÅÜÉåÇÉå=hçåJ íÉåÇ~íÉå=òì=îÉêïÉåÇÉåK== =
=
^åÑ~åÖëÄÉëí~åÇ=EàÉïK=_Éëí~åÇëâçåíçF=
H== wìÖ®åÖÉ=EpçääÉáåíê~ÖìåÖÉå=ÇÉë=àÉïK=^ìÑï~åÇëâçåíçëF= Ó=== oΩÅâëÉåÇìåÖÉå=Ee~ÄÉåÉáåíê~ÖìåÖÉå=ÇÉë=àÉïK=^ìÑï~åÇëâçåíçëF=
H== _ÉòìÖëâçëíÉå=Ep~äÇç=ÇÉë=àÉïK=hçåíçë=ł_ÉòìÖëâçëíÉå F= Ó=== k~ÅÜä®ëëÉ=Ep~äÇç=ÇÉë=àÉïK=hçåíçë=łk~ÅÜä®ëëÉ F= Ó=== pÅÜäìëëÄÉëí~åÇ=EàÉïK=_Éëí~åÇëâçåíçF=
Z== tÉêâëíçÑÑîÉêÄê~ìÅÜLt~êÉåÉáåë~íò= =
^ÄÄáäÇìåÖ=QOW=tÉêâëíçÑÑîÉêÄê~ìÅÜLt~êÉåÉáåë~íò= ^äíÉêå~íáî=â~åå=ÇÉê=sÉêÄê~ìÅÜLbáåë~íò=~ìÅÜ=ΩÄÉê=ÇáÉ=ÉåíëéêÉÅÜÉåÇÉå=qJhçåíÉå=ÉêJ ãáííÉäí=ïÉêÇÉåK== =
⌦= _ÉáëéáÉä=EbêãáííäìåÖ=ÇÉë=oçÜëíçÑÑîÉêÄê~ìÅÜëFW= få= ÇÉê= ~ÄÖÉä~ìÑÉåÉå= oÉÅÜåìåÖëéÉêáçÇÉ= ïìêÇÉå=áåëÖÉë~ãí= ÇêÉá= Öêç≈É= oçÜëíçÑÑÉáåJ â®ìÑÉ=EìåíÉêëÅÜáÉÇäáÅÜÉ=iáÉÑÉê~åíÉåX=~ìÑ=wáÉäF=ÖÉí®íáÖíK=aáÉëÄÉòΩÖäáÅÜ=ëáåÇ=ÑçäÖÉåÇÉ= a~íÉå=ÄÉâ~ååíW= =
_ÉòìÖëJ âçëíÉå=
báåâ~ìÑ=
ibm=
wbm=
N=
NMKMMMIMM=
NMKMMMIMM=
ORMIMM=
O=
OPKMMMIMM=
OMKMNMIMM=
PQMIMM=
P=
QRKMMMIMM=
PTKUMMIMM=
OKPMMIMM=
oΩÅâëÉåÇìåÖÉå= MIMM= EâÉáåÉF=
OKOMMIMM== EoçÜëíçÑÑÉF=
OKMMMIMM= EiÉáÜîÉêé~ÅâìåÖF=
k~ÅÜä®ëëÉ= OMMIMM= EpâçåíçF=
NKOMMIMM= Ej®åÖÉäêΩÖÉF=
NKMMMIMM== E_çåìëF=
=
aÉë=tÉáíÉêÉå=áëí=ÄÉâ~ååíI=Ç~ëë=ÇÉê=^åÑ~åÖëÄÉëí~åÇ=ÇÉê=oçÜëíçÑÑÉ=E_Éëí~åÇëâçåíçF= ÄÉá= TKMMMIMM= bìêç= ä~ÖK= aÉê= pÅÜäìëëÄÉëí~åÇ= ä~ìíÉí= åìå= å~ÅÜ= ÉêÑçäÖíÉê= fåîÉåíìê= ~ìÑ= NSKMMMIMM=bìêçK= = =
q=
1. Beschaffung von Werkstoffen und Handelswaren I
123
a~ê~ìë= ÑçäÖÉå= ÇáÉëÉ= òìê= bêãáííäìåÖ= ÇÉë= oçÜëíçÑÑîÉêÄê~ìÅÜë= êÉäÉî~åíÉå= hçåíÉåÉáåJ íê~ÖìåÖÉåK= =
NK=_Éëí~åÇëîÉê®åÇÉêìåÖW= táÉ= áã= îçêÜÉêÖÉÜÉåÇÉå= ^ÄëÅÜåáíí= ÄÉëÅÜêáÉÄÉåI= ïáêÇ= òìå®ÅÜëí= ÇáÉ= _Éëí~åÇëîÉê®åJ ÇÉêìåÖ= ÄÉá= ÇÉå= oçÜëíçÑÑÉå= ÉêãáííÉäíK= få= ÇáÉëÉã= c~ää= äáÉÖí= ÉáåÉ= _Éëí~åÇëãÉÜêìåÖ= îçêK= =
p=
================OMMM=
UMMM=
TKMMMIMM= UMNM=
SMMM=
VKMMMIMM= =
=
NSKMMMIMM= =
e= = NSKMMMIMM= =
=
=
NSKMMMIMM= =
= OK=^ÄëÅÜäìëë=ÇÉê=hçåíÉå=ł_ÉòìÖëâçëíÉå=oçÜëíçÑÑÉ =ìK=łk~ÅÜä®ëëÉ=oçÜëíçÑÑÉ W= _Éá=ÇÉå=hçåíÉå=SMMN=ìåÇ=SMMO=Ü~åÇÉäí=Éë=ëáÅÜ=ìã=råíÉêâçåíÉå=ÇÉë=hçåíçë=SMMMK= ^ã= båÇÉ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ïÉêÇÉå= ÇáÉëÉ= ΩÄÉê= Ç~ë= e~ìéíâçåíç= ~ÄÖÉëÅÜäçëëÉåK= a~ë=ÜÉá≈íI=áÜêÉ=p~äÇÉå=ïÉêÇÉå=~ìÑ=ÇÉã=hçåíç=SMMM=ÖÉÖÉåÖÉÄìÅÜíK=bë=Ü~åÇÉäí=ëáÅÜ= ÜáÉêÄÉáI=ïáÉ=ÄÉêÉáíë=Éêï®ÜåíI=ìã=ëçÖK=sçê~ÄëÅÜäìëëÄìÅÜìåÖÉåK= = p= ================SMMN= e= = QQMM=
ORMIMM= QQMM=
OKMMMIMM= =
QQMM=
PQMIMM= SMMM=
UVMIMM= =
QQMM=
OKPMMIMM= =
=
=
=
OKUVMIMM= =
OKUVMIMM= =
= _ìÅÜìåÖW= =
SMMM=
UVMIMM=
~å=
SMMN=
UVMIMM=
=
aáÉ= _ÉòìÖëâçëíÉå= ÑΩê= oçÜëíçÑÑÉ= ÉêÜ∏ÜÉå= ÇÉêÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ìåÇ= í~ìÅÜÉå= Ç~ÜÉê=áã=pçää=ÇÉë=hçåíçë=SMMM=E^ìÑï~åÇëâçåíçW=wìå~ÜãÉ=áã=pçääF=~ìÑK=
= p=
================SMMO=
SMMM=
e= =
OKQMMIMM= QQMM=
OMMIMM= =
=
= QQMM=
NKOMMIMM= =
=
QQMM=
NKMMMIMM= =
=
OKQMMIMM= =
=
OKQMMIMM
= _ìÅÜìåÖW= =
SMMO= =
OKQMMIMM=
~å=
SMMM=
OKQMMIMM=
124
C. Laufende Buchungen in Industriebetrieben
aáÉ= k~ÅÜä®ëëÉ= EpâçåíçI= _çåìëF= îÉêêáåÖÉêå= ÇáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÑΩê= oçÜëíçÑÑÉ= E^ìÑïÉåÇìåÖÉåF=ìåÇ=ïÉêÇÉå=Ç~ÜÉê=áã=e~ÄÉå=ÇÉë=hçåíçë=SMMM=ÖÉÖÉåÖÉÄìÅÜíK= = PK=^ÄëÅÜäìëë=ÇÉë=e~ìéíâçåíçë=ł^ìÑïÉåÇìåÖÉå=ÑΩê=oçÜëíçÑÑÉ W= =
p=
================SMMM=
e= =
QQMM=
NMKMMMIMM= QQMM=
OKOMMIMM= =
QQMM=
OMKMNMIMM= OMMM=
VKMMMIMM= =
QQMM=
PTKUMMIMM= SMMO=
OKQMMIMM= =
SMMN=
UVMIMM= UMOM=
RRKNMMIMM= =
=
SUKTMMIMM= =
SUKTMMIMM= =
= aÉê= p~äÇç= ÇÉë= hçåíçë= SMMMI= ÇÉê= ~ìÑ= ÇÉã= dÉïáååJ= ìåÇ= sÉêäìëíâçåíç= ÖÉÖÉåÖÉJ ÄìÅÜí=ïáêÇI=ÉåíëéêáÅÜí=ÇÉã=oçÜëíçÑÑîÉêÄê~ìÅÜ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉëK= _Éíê~ÅÜíÉí=ã~å=Ç~ë=hçåíç=ÖÉå~ìI=ëç=Ñ®ääí=~ìÑI=Ç~ëë=~ääÉ=_Éëí~åÇíÉáäÉ=ÇÉë=òìîçê=~ìÑJ ÖÉÑΩÜêíÉå=pÅÜÉã~ë=ÉåíÜ~äíÉå=ëáåÇK=^ìÅÜ=ÇÉê=^åÑ~åÖëJ=ìåÇ=pÅÜäìëëÄÉëí~åÇ=ÇÉë=_ÉJ ëí~åÇëâçåíçë=OMMM=ëáåÇ=áå=cçêã=ÇÉê=_Éëí~åÇëîÉê®åÇÉêìåÖ=ÄÉêΩÅâëáÅÜíáÖíK=_ÉáÇÉ=oÉJ ÅÜÉåïÉÖÉ=ÑΩÜêÉå=~äëç=òìã=ëÉäÄÉå=bêÖÉÄåáëK== =
=
2.
Beschaffung von Werkstoffen und Handelswaren II
=
fã= dÉÖÉåë~íò= òìê= îÉêÄê~ìÅÜëçêáÉåíáÉêíÉå= bêÑ~ëëìåÖ= ïáêÇ= ÄÉá= ÇÉê= ÄÉëí~åÇëçêáÉåJ íáÉêíÉå= sÉêÄìÅÜìåÖ= åáÅÜí= Ç~îçå= ~ìëÖÉÖ~åÖÉåI= Ç~ëë= ~ääÉ= báåâ®ìÑÉ= ëçÑçêí= áå= ÇáÉ= mêçÇìâíáçå=ÉáåÖÉÜÉåI=ï~ë=ÉáåÉ=ïÉáí~ìë=êÉ~äáëíáëÅÜÉêÉ=^åå~ÜãÉ=áëíK=^ääÉ=e~åÇÉäëï~J êÉå=ÄòïK=tÉêâëíçÑÑÉ=ïÉêÇÉå=òìå®ÅÜëí=ÉáåÖÉä~ÖÉêí=ìåÇ=ÄÉá=_ÉÇ~êÑ=ÉåíåçããÉå=ÄòïK= îÉêÄê~ìÅÜíK=a~ÜÉê=ÉêÑçäÖí=ÇáÉ=_ìÅÜìåÖ=åáÅÜí=~ìÑ=^ìÑï~åÇëJI=ëçåÇÉêå=ÇáêÉâí=~ìÑ=ÇÉå= ~âíáîÉå=sçêê~íëâçåíÉåK= = ⌦= _ìÅÜìåÖÉå=~ã=_ÉáëéáÉä=eáäÑëëíçÑÑÉW= =
NK=báåâ~ìÑ=EáåâäK=_ÉòìÖëâçëíÉåFW= bë=ïÉêÇÉå=eáäÑëëíçÑÑÉ=òìã=iáëíÉåéêÉáë=îçå=NMKMMMIMM=bìêç=~ìÑ=wáÉä=ÉáåÖÉâ~ìÑíK=aÉê= iáÉÑÉêÉê=ÖÉï®Üêí=NO=B=o~Ä~íí=ìåÇ=ëíÉääí=OQMIMM=bìêç=qê~åëéçêíâçëíÉå=áå=oÉÅÜåìåÖK= =
= iáëíÉåéêÉáë=
NMKMMMIMM==
=
= =
Ó== o~Ä~íí=
NKOMMIMM==
=
= =
Z==wáÉäÉáåâ~ìÑëéêÉáë=
UKUMMIMM==
=
= OMOM=
OQMIMM==
=
= OMON=
H==_ÉòìÖëâçëíÉå= Z==báåëí~åÇëéêÉáë=
VKMQMIMM== ENMM=BF=
= =
H==NV=B=spí=
NKTNTISM==
ENV=BF=
= OSMM=
NMKTRTISM== ENNV=BF=
= QQMM=
Z==oÉÅÜåìåÖëÄÉíê~Ö=
= _Éå∏íáÖíÉ=hçåíÉåW= =
OMOM=Ó=eáäÑëëíçÑÑÉ= OMON=Ó=_ÉòìÖëâçëíÉå=ÑΩê=eáäÑëëíçÑÑÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
OMOM=
UKUMMIMM=
OMON=
OQMIMM=
OSMM=
NKTNTISM=
=
= =
=
=
~å=
QQMM=
NMKTRTISM=
126
C. Laufende Buchungen in Industriebetrieben
hçåíÉåÇ~êëíÉääìåÖW= =
p=
========OMOM=
QQMM=
e= = p=
==========QQMM=
e=
UKUMMIMM= =
= = =
= OMOMI=OMONI=
= =
= = =
= OSMM=
=
p=
========OMON=
QQMM=
=
NMKTRTISM=
e= = =
= =
=
OQMIMM= =
= = =
= =
=
=
=
= = =
= =
=
p=
========OSMM=
e= = =
= =
=
= = =
= =
=
QQMM=
NKTNTISM= =
=
_Éáã= hçåíç= OMON= Ü~åÇÉäí= Éë= ëáÅÜ= ìã= Éáå= råíÉêâçåíçI= Ç~ë= ~ã= båÇÉ= ÇÉë= dÉJ ëÅÜ®Ñíëà~ÜêÉë=ΩÄÉê=Ç~ë=Ç~òìÖÉÜ∏êáÖÉ=e~ìéíâçåíç=OMOM=~ÄÖÉëÅÜäçëëÉå=ïáêÇK= =
OK=oΩÅâëÉåÇìåÖÉå=EáåâäK=_ÉòìÖëâçëíÉåâçêêÉâíìêFW= ^ìÑÖêìåÇ= ÉêÜÉÄäáÅÜÉê= p~ÅÜã®åÖÉä= ïÉêÇÉå= eáäÑëëíçÑÑÉ= áã= tÉêí= îçå= NKRMMIMM= bìêç= òìêΩÅâÖÉëÅÜáÅâíK=aÉê=iáÉÑÉê~åí=ëÅÜêÉáÄí=åÉÄÉå=ÇáÉëÉã=_Éíê~Ö=ÉáåÉ=~åíÉáäáÖÉ=hçêêÉâJ íìê=ÇÉê=îÉêêÉÅÜåÉíÉå=_ÉòìÖëâçëíÉå=áå=e∏ÜÉ=îçå=PSIMM=bìêç=ÖìíK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OMOM=Ó=eáäÑëëíçÑÑÉ= OMON=Ó=_ÉòìÖëâçëíÉå=ÑΩê=eáäÑëëíçÑÑÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
QQMM=
NKUOTIUQ=
~å=
OMOM=
NKRMMIMM=
=
=
=
OMON=
PSIMM=
=
=
=
OSMM=
OVNIUQ=
= EZ=NV=B=îK=NKRPSIMM=F=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========QQMM=
OMOMI=OMONI==
OSMM=
= = =
e= =
p=
============OMOM=
= =
= = =
= QQMM=
NKUOTIUQ= =
= = =
= =
=
= = p= = =
= = =
============OMON= = QQMM=
e= NKRMMIMM=
=
e= PSIMM=
2. Beschaffung von Werkstoffen und Handelswaren II
=
=
127
= = p=
=
=============OSMM=
= = =
= =
e=
= QQMM=
OVNIUQ=
= =
PK=k~ÅÜä®ëëÉW= ^ìÑÖêìåÇ=ÉáåÉë=cáêãÉåàìÄáä®ìãë=ÉêÜ®äí=Éáå=råíÉêåÉÜãÉå=îçå=ÉáåÉã=eáäÑëëíçÑÑäáÉÑÉJ ê~åíÉå=ÉáåÉå=_çåìë=áå=e∏ÜÉ=îçå=NKMMMIMM=bìêçK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OMOO=Ó=k~ÅÜä®ëëÉ=eáäÑëëíçÑÑÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
QQMM=
NKNVMIMM=
=
=
~å=
OMOO=
NKMMMIMM=
=
OSMM=
NVMIMM=
= EZ=NV=B=îK=NKMMMIMM=F=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OMOOI== OSMM==
========QQMM=
e= = p=
NKNVMIMM= =
= = =
=
=
=
=
=
=
=
= =
e=
= QQMM=
=
= = p=
=
===========OMOO=
=
NKMMMIMM= =
=
===========OSMM=
= = =
e=
= QQMM=
NVMIMM=
= aáÉ= bêÑ~ëëìåÖ= îçå= k~ÅÜä®ëëÉå= ~ìÑÖêìåÇ= îçå= j®åÖÉäêΩÖÉå= ìåÇ= pâçåíá= ÉêÑçäÖí= ÄÉá=eáäÑëëíçÑÑÉå=ÉÄÉåÑ~ääë=~ìÑ=ÇÉã=hçåíç=OMOOK=bë=Ü~åÇÉäí=ëáÅÜ=Ç~ÄÉá=ìã=Éáå=råJ íÉêâçåíç=ÇÉë=hçåíçë=OMOMK= =
QK=sÉêÄê~ìÅÜW= dÉÖÉå=båÇÉ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=äáÉÖÉå=ÑçäÖÉåÇÉI=ãáí=eáäÑëëíçÑÑÉáåâ®ìÑÉå=áå=sÉêÄáåJ ÇìåÖ=ëíÉÜÉåÇÉ=a~íÉåI=îçêK= =
báåâ~ìÑ=
wbm=
_ÉòìÖëâçëíÉå=
N=
RKMMMIMM=
UMIMM=
O=
TKMMMIMM=
NMMIMM=
oΩÅâëÉåÇìåÖÉå=
NKMMMIMM=
MIMM==
k~ÅÜä®ëëÉ=
NRMIMM=EpâçåíçF=
NKOMMIMM=Ej®åÖÉäêΩÖÉF=
aÉë=tÉáíÉêÉå=áëí=cçäÖÉåÇÉë=ÄÉâ~ååíW=aÉê=_Éëí~åÇ=ÇÉë=hçåíçë=OMOM=ä~Ö=òìã=MNKMNK= ÄÉá=PKMMMIMM=bìêç=ìåÇ=òìã=PNKNOK=ÄÉá=NKMMMIMM=bìêçK= =
128
C. Laufende Buchungen in Industriebetrieben
wìê= bêãáííäìåÖ= ÇÉë= eáäÑëëíçÑÑîÉêÄê~ìÅÜë= ïÉêÇÉå= òìå®ÅÜëí= ÇáÉ= råíÉêâçåíÉå= OMON= ìåÇ=OMOO=ΩÄÉê=Ç~ë=e~ìéíâçåíç=OMOM=~ÄÖÉëÅÜäçëëÉåK= aáÉ=_ÉòìÖëâçëíÉå=ÉêÜ∏ÜÉå=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÇÉê=eáäÑëëíçÑÑÉ=ìåÇ=í~ìÅÜÉå= ÇÉëÜ~äÄ=áã=pçää=ÇÉë=^âíáîâçåíçë=OMOM=~ìÑK= =
p=
================OMON=
QQMM=
e= =
UMIMM= OMOM=
NUMIMM= =
QQMM=
NMMIMM= =
= =
=
NUMIMM= =
NUMIMM= =
=
_ìÅÜìåÖëë~íòW= =
OMOM=
NUMIMM=
~å=
OMON=
NUMIMM=
= aáÉ=k~ÅÜä®ëëÉ=îÉêãáåÇÉêå=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=ìåÇ=ïÉêÇÉå=Ç~ÜÉê=áã=e~J ÄÉå=ÇÉë=hçåíçë=OMOM=E^âíáîâçåíçW=^Äå~ÜãÉ=áã=e~ÄÉåF=ÖÉÄìÅÜíK= = p= ==================OMOO= e= OMOM=
NKPRMKMM= QQMM=
NRMIMM=
= QQMM=
NKOMMIMM=
=
=
NKPRMIMM= =
NKPRMIMM=
=
_ìÅÜìåÖëë~íòW= =
OMOO=
NKPRMIMM=
~å=
OMOM=
NKPRMIMM=
= ^åëÅÜäáÉ≈ÉåÇ=ïáêÇ=Ç~ë=e~ìéíâçåíç=OMOM=~ÄÖÉëÅÜäçëëÉåK= = p= ==================OMOM=
e=
UMMM=
PKMMMIMM= QQMM=
NKMMMIMM=
QQMM=
RKMMMIMM= OMOO=
NKPRMIMM=
QQMM=
TKMMMIMM= UMNM=
NKMMMIMM=
OMON=
=
NUMIMM
NRKNUMIMM
SMOM=
=
NNKUPMIMM
NRKNUMIMM=
= aáÉ=~ìÑ=ÇÉã=hçåíç=OMOM=ÉåíëíÉÜÉåÇÉ=aáÑÑÉêÉåò=òïáëÅÜÉå=pçääJ=ìåÇ=e~ÄÉåëÉáíÉI=ÇáÉ= òìã= ^ìëÖäÉáÅÜ= ÇÉë= hçåíçë= ÉêÑçêÇÉêäáÅÜ= áëíI= áëí= ÄÉêÉáíë= ÇÉê= eáäÑëëíçÑÑîÉêÄê~ìÅÜK= aáÉëÉê=ïáêÇ=~ìÑ=ÇÉã=^ìÑï~åÇëâçåíç=SMOM=ÖÉÖÉåÖÉÄìÅÜíK= = =
2. Beschaffung von Werkstoffen und Handelswaren II
129
_ìÅÜìåÖëë~íòW= =
SMOM=
NNKUPMIMM=
~å=
OMOM=
NNKUPMIMM=
= bë=ïìêÇÉå=~äëç=áå=ÇÉê=ÄÉíê~ÅÜíÉíÉå=mÉêáçÇÉ=eáäÑëëíçÑÑÉ=áã=tÉêí=îçå=NNKUPMIMM=bìêç= ÑΩê=ÇáÉ=cÉêíáÖìåÖ=îÉêïÉåÇÉíI=ÇKÜK=~ìë=ÇÉå=_Éëí®åÇÉå=E^åÑ~åÖëÄÉëí~åÇ=H=wìâ®ìÑÉF= ÉåíåçããÉåK=aáÉ=_Éëí~åÇëîÉê®åÇÉêìåÖ=òïáëÅÜÉå=^åÑ~åÖëJ=ìåÇ=pÅÜäìëëÄÉëí~åÇ=E_ÉJ ëí~åÇëãáåÇÉêìåÖ= Z= PKMMMIMM= Ó= NKMMMIMM= Z= OKMMMIMM= bìêçF= áëí= Ç~êáå= ÄÉêÉáíë= ÄÉêΩÅâJ ëáÅÜíáÖíK= aÉê=äÉíòíÉ=pÅÜêáíí=áëí=Ç~åå=åìê=åçÅÜ=ÇÉê=^ÄëÅÜäìëë=ÇÉë=^ìÑï~åÇëâçåíçë=SMOM=ΩÄÉê= Ç~ë=dÉïáååJ=ìåÇ=sÉêäìëíâçåíçK= =
p=
==================SMOM=
e=
OMOM=
NNKUPMIMM= UMOM=
=
NNKUPMIMM= =
NNKUPMIMM=
NNKUPMIMM=
=
_ìÅÜìåÖëë~íòW= =
UMOM=
NNKUPMIMM=
~å=
SMOM=
NNKUPMIMM=
= eáÉêÄÉá=Ü~åÇÉäí=Éë=ëáÅÜ=ìã=ÇáÉ=ÉáÖÉåíäáÅÜÉ=_ìÅÜìåÖ=ÇÉë=eáäÑëëíçÑÑîÉêÄê~ìÅÜëK= = aáÉ= sÉêÄìÅÜìåÖ= ~ääÉê= ïÉáíÉêÉå= tÉêâëíçÑÑÉ= ìåÇ= e~åÇÉäëï~êÉå= ÉêÑçäÖí= ìåíÉê= sÉêJ ïÉåÇìåÖ=ÇÉê=ÉåíëéêÉÅÜÉåÇÉå=hçåíÉå=~ìÑ=ÇáÉ=ÖäÉáÅÜÉ=^êí=ìåÇ=tÉáëÉK= = få=ÇáÉëÉã=ÄÉëÅÜêáÉÄÉåÉå=c~ää=ïìêÇÉ=Ç~îçå=~ìëÖÉÖ~åÖÉåI=Ç~ëë=ÇÉê=sÉêÄê~ìÅÜ=Éêëí= ~ã= båÇÉ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ÑÉëíÖÉëíÉääí= ïáêÇK= få= ÇÉê= oÉÖÉä= ïáêÇ= ~ÄÉê= ÇÉê= sÉêÄê~ìÅÜ=E^ìÑï~åÇF=ÄÉá=àÉÇÉê=ÉáåòÉäåÉå=båíå~ÜãÉ=ÑΩê=ÇáÉ=cÉêíáÖìåÖ=îÉêÄìÅÜíK= = =
= ^ìÑïÉåÇìåÖÉå=ÑΩê=píçÑÑ=u=
~å=
_Éëí~åÇëâçåíç=ÑΩê=píçÑÑ=u=
= =
^ìÑ= ÇáÉëÉ= ^êí= ìåÇ= tÉáëÉ= òÉáÖí= Ç~ë= _Éëí~åÇâçåíç= áããÉê= ÇÉå= tÉêí= ~ääÉê= åçÅÜ= ~ìÑ= i~ÖÉê= äáÉÖÉåÇÉå= sçêê®íÉ= ~åK= aÉê= g~ÜêÉëîÉêÄê~ìÅÜ= ãìëë= Ç~åå= åáÅÜí= ãÉÜê= å~ÅÜ= ÇÉê= çÄÉå= ÄÉëÅÜêáÉÄÉåÉå= jÉíÜçÇáâ= ÉêãáííÉäíI= ëçåÇÉêå= â~åå= ÇáêÉâí= ~ìë= ÇÉã= ÉåíëéêÉJ ÅÜÉåÇÉå=^ìÑï~åÇëâçåíç=~ÄÖÉäÉëÉå=ïÉêÇÉåK= = ==
=
3.
Verbuchung weiterer Produktionsfaktoren
= táÉ= ÄÉêÉáíë= ÄÉÜ~åÇÉäíI= ÉåíëíÉÜí= Éáå= ÑÉêíáÖÉë= mêçÇìâí= ÇìêÅÜ= ÇáÉ= hçãÄáå~íáçå= ÇÉê= mêçÇìâíáçåëÑ~âíçêÉå=tÉêâëíçÑÑÉI=_ÉíêáÉÄëãáííÉä=ìåÇ=^êÄÉáíK=aÉê=báåë~íò=ÇáÉëÉê=c~âJ íçêÉå=îÉêìêë~ÅÜí=^ìÑïÉåÇìåÖÉåI=ÇáÉ=~ìÑ=ÇÉå=ÉåíëéêÉÅÜÉåÇÉå=^ìÑï~åÇëâçåíÉå=áã= pçää= ÖÉÄìÅÜí= ïÉêÇÉåK= aáÉ= tÉêâëíçÑÑÉ= ïìêÇÉå= ÄÉêÉáíë= áå= ÇÉå= îçêÜÉêÖÉÜÉåÇÉå= ^ÄJ ëÅÜåáííÉå=ÄÉÜ~åÇÉäíI=ëçÇ~ëë=åìå=~ìÑ=ÇáÉ=ÄÉáÇÉå=îÉêÄäÉáÄÉåÇÉå=mêçÇìâíáçåëÑ~âíçêÉå= ÉáåÖÉÖ~åÖÉå=ïÉêÇÉå=â~ååK=
3.1 Betriebsmittel (Miete, Pacht, Leasing) qóéáëÅÜÉ= ^ìÑïÉåÇìåÖÉåI= ÇáÉ= ~ìë= ÇÉã= mêçÇìâíáçåëÑ~âíçê= _ÉíêáÉÄëãáííÉä= ÉåíëíÉÜÉåI= ëáåÇ=áã=cçäÖÉåÇÉå=Ç~êÖÉëíÉääíK= = =
jáÉíÉ=ÑΩê=_ÉíêáÉÄëê®ìãÉ=
=
m~ÅÜí=ÑΩê=dêìåÇëíΩÅâÉ=
iÉ~ëáåÖ=îçå=j~ëÅÜáåÉå=ìåÇ= hê~ÑíÑ~ÜêòÉìÖÉå=
= = = = =
dêìåÇë®íòäáÅÜ=ìãë~íòëíÉìÉêÑêÉá= E~ÄÉê=j∏ÖäáÅÜâÉáí=ÇÉê=léíáçå=áå= ÖÉïáëëÉå=c®ääÉåW=¬=V=rpídF=
ìãë~íòëíÉìÉêéÑäáÅÜíáÖ=
^ÄÄáäÇìåÖ=QPW=jáÉíÉI=m~ÅÜíI=iÉ~ëáåÖ= = sÉêÄìÅÜìåÖW= =
⌦= _ÉáëéáÉä=NW= a~ë=cáêãÉåÄ~åââçåíç=ïáêÇ=ãáí=ÇÉê=iÉ~ëáåÖê~íÉ=ÑΩê=ÉáåÉå=iáÉÑÉêï~ÖÉå=ÄÉä~ëíÉíK=aÉê= _Éíê~Ö=ä~ìíÉí=~ìÑ=RMMIMM=bìêç=åÉííçK= = _Éå∏íáÖíÉ=hçåíÉåW= =
STNM=Ó=iÉ~ëáåÖ= OSMM=Ó=sçêëíÉìÉê= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= = = =
132
C. Laufende Buchungen in Industriebetrieben
_ìÅÜìåÖW= =
STNM=
RMMIMM=
OSMM=
VRIMM=
~å=
OUMM=
e= =
p=
RVRIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
============STNM=
OUMM==
RMMIMM= =
= =
=
= =
= =
=
e= =
=
= =
=
= p=
============OSMM= VRIMM= =
OUMM=
================OUMM=
e=
STNMI== OSMM=
=
RVRIMM=
= =
=
=
= = =
=
báåÉ=~ìëÑΩÜêäáÅÜÉ=bêä®ìíÉêìåÖ=ÇÉë=qÜÉã~ë=iÉ~ëáåÖ=ÑçäÖí=áã=^ÄëÅÜåáíí=`=NOKOKRK= = ⌦= _ÉáëéáÉä=OW= a~ë= råíÉêåÉÜãÉå= u= ÄÉò~Üäí= ÇáÉ= jáÉíÉ= ÑΩê= dÉëÅÜ®Ñíëê®ìãÉ= áå= e∏ÜÉ= îçå= NKOMMIMM= bìêç= áå= Ä~êK= a~ë= råíÉêåÉÜãÉå= vI= ïÉäÅÜÉë= báÖÉåíΩãÉê= ÇÉë= dÉÄ®ìÇÉë= áëíI= Ü~í= ëáÅÜ= ÖÉÖÉå=ÉáåÉ=léíáçå=å~ÅÜ=¬=V=rpíd=EîÖäK=`=RKNKOF=ÉåíëÅÜáÉÇÉåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
STMM=Ó=jáÉíÉåI=m~ÅÜíÉåI=bêÄÄ~ìòáåëÉå= OUUM=Ó=h~ëëÉ= = _ìÅÜìåÖW= =
STMM=
NKOMMIMM=
~å=
OUUM=
NKOMMIMM=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
=============STMM=
OUUM==
NKOMMIMM= =
e= = = =
p= =
=========OUUM= = STMM=
e= NKOMMIMM=
= e®ííÉ=ëáÅÜ=råíÉêåÉÜãÉå=v=ÑΩê=ÉáåÉ=léíáçå=å~ÅÜ=¬=V=rpíd=ÉåíëÅÜáÉÇÉåI=ëç=Ü®ííÉ=Éë= rãë~íòëíÉìÉê=áå=e∏ÜÉ=îçå=NV=B=áå=oÉÅÜåìåÖ=ëíÉääÉå=ãΩëëÉåI=ÇáÉ=Éë=~ìÑ=ÇÉã=hçåíç= QUMM= îÉêÄìÅÜíK= råíÉêåÉÜãÉå= u= ïΩêÇÉ= ÇáÉ= rãë~íòëíÉìÉê= Ç~åå= áå= ÉáåÉã= ëçäÅÜÉå= c~ää=~ìÑ=ÇÉã=hçåíç=OSMM=ÉêÑ~ëëÉåK=
=
=
3. Verbuchung weiterer Produktionsfaktoren
133
=
3.2 Arbeit (Lohn- und Gehaltsabrechnung) 3.2.1
Grundlagen
píÉääí= Éáå= ^êÄÉáíåÉÜãÉê= E^kF= ÉáåÉã= råíÉêåÉÜãÉå= ëÉáåÉ= ^êÄÉáíëäÉáëíìåÖ= òìê= sÉêÑΩJ ÖìåÖI=ëç=ÉêÜ®äí=Éê=Ç~ÑΩê=îçã=^êÄÉáíÖÉÄÉê=E^dF=Éáå=ãçå~íäáÅÜÉë=båíÖÉäíK=aáÉëÉë=ëíÉääí= ÑΩê=ÇÉå=^k=báåâçããÉå=ìåÇ=ÇÉå=^d=^ìÑï~åÇ=Ç~êK=a~ë=îçå=^åÖÉëíÉääíÉå=EΩÄÉêJ ïáÉÖÉåÇ= ÖÉáëíáÖÉ= ^êÄÉáíF= ÄÉòçÖÉåÉ= båíÖÉäí= ïáêÇ= ~äë= dÉÜ~äíI= Ç~ë= îçå= ^êÄÉáíÉêå== EΩÄÉêïáÉÖÉåÇ=â∏êéÉêäáÅÜÉ=^êÄÉáíF=~äë=içÜå=ÄÉòÉáÅÜåÉíK= içÜåJ=ìåÇ=dÉÜ~äíë~ÄêÉÅÜåìåÖÉå=ëáåÇ=ÖêçÄ=ïáÉ=ÑçäÖí=~ìÑÖÉÄ~ìíW= = ====_êìííçäçÜåLJÖÉÜ~äí= = ^ìÑï~åÇ=^d= Ó===^ÄòΩÖÉ=EpíÉìÉêåI=pçòá~äîÉêëáÅÜÉêìåÖëÄÉáíê®ÖÉF= = ^ÄÖ~ÄÉå=~å=ÇÉå=pí~~í= Z==kÉííçäçÜåLJÖÉÜ~äí=
=
báåâçããÉå=^k=
=
^ÄÄáäÇìåÖ=QQW=içÜåJ=ìåÇ=dÉÜ~äíë~ÄêÉÅÜåìåÖ=EÖêçÄÉë=pÅÜÉã~F= =
3.2.1.1
Steuern
aáÉ= píÉìÉê~ÄòΩÖÉ= ÇÉë= ^êÄÉáíåÉÜãÉêë= íÉáäÉå= ëáÅÜ= ~ìÑ= áå= içÜåëíÉìÉê= EbáåâçããÉåJ ëíÉìÉê= ~ìÑ= åáÅÜíëÉäÄëí®åÇáÖÉ= ^êÄÉáíFI= pçäáÇ~êáí®íëòìëÅÜä~Ö= EëÉáí= MNKMNKNVVRF= ìåÇ= ÖÖÑK=háêÅÜÉåëíÉìÉêK== aáÉ= e∏ÜÉ= ÇÉê= îçã= ^k= òì= äÉáëíÉåÇÉå= içÜåëíÉìÉê= êáÅÜíÉí= ëáÅÜ= å~ÅÜ= ÇÉê= e∏ÜÉ= ÇÉë= ëíÉìÉêéÑäáÅÜíáÖÉå=_êìííçÄÉòìÖëI=ëÉáåÉê=içÜåëíÉìÉêâä~ëëÉ=E¬=PU=Ä=bpídF=ìåÇ=ÇÉê=w~Üä= ëÉáåÉê= háåÇÉêK= aÉê= ëíÉìÉêéÑäáÅÜíáÖÉ= _êìííçÄÉòìÖ= áëí= Ç~ÄÉá= _êìííçäçÜåLJÖÉÜ~äí= ~ÄJ òΩÖäáÅÜ= ÑΩê= ÇÉå= ^k= ëíÉìÉêÑêÉáÉê= _Éíê®ÖÉK= aáÉ= ÑΩê= ÇáÉ= içÜåëíÉìÉêÜ∏ÜÉ= ÉåíJ ëÅÜÉáÇÉåÇÉå= jÉêâã~äÉ= ÇÉë= ^k= ëáåÇ= ~ìë= ÇÉê= ëçÖK= içÜåëíÉìÉêâ~êíÉ= E^ìëëíÉääìåÖ= ÇìêÅÜ=báåïçÜåÉêãÉäÇÉ~ãíFI=ÇáÉ=ÇÉã=^d=ÑΩê=àÉÇÉå=^k=îçêäáÉÖíI=òì=ÉåíåÉÜãÉåK=aáÉ= içÜåëíÉìÉêÄÉíê®ÖÉ=ëÉäÄëí=ëáåÇ=áå=ëçÖK=içÜåëíÉìÉêí~ÄÉääÉå=òì=ÑáåÇÉåK= _Éáã= pçäáÇ~êáí®íëòìëÅÜä~Ö= Ü~åÇÉäí= Éë= ëáÅÜ= ìã= ÉáåÉå= wìëÅÜä~Ö= îçå= ÇÉêòÉáí= RIR= B= ~ìÑ=ÇáÉ=içÜåJ=ÄòïK=báåâçããÉåëëíÉìÉêI=ïÉäÅÜÉ=òìã=^ìÑÄ~ì=áå=ÇÉå=åÉìÉå=_ìåÇÉëJ ä®åÇÉêå=ÉáåÖÉëÉíòí=ïáêÇ=ìåÇ=îçå=ÇÉå=_ÉòáÉÜÉêå=âäÉáåÉêÉê=báåâçããÉå=åáÅÜí=òì=ò~ÜJ äÉå= áëíK= aáÉ= háêÅÜÉåëíÉìÉê= ÄÉíê®Öí= áå= _~óÉêå= ìåÇ= _~ÇÉåJtΩêííÉãÄÉêÖ= òìêòÉáí== U=B=Eáå=~åÇÉêÉå=_ìåÇÉëä®åÇÉêå=V=BF=~ìÑ=ÇáÉ=báåâçããÉåëíÉìÉê=ìåíÉê=_ÉêΩÅâëáÅÜíáJ ÖìåÖ=îçå=háåÇÉêÑêÉáÄÉíê®ÖÉå=EÖÉã®≈=¬=RN~=bpídFK= aáÉëÉ=îçã=^k=òì=ò~ÜäÉåÇÉå=píÉìÉêå=ïÉêÇÉå=îçã=^d=ÉáåÄÉÜ~äíÉå=ìåÇ=ëé®íÉëíÉåë= ~ã= NMK= ÇÉë= ÑçäÖÉåÇÉå= jçå~íë= EiçÜåëíÉìÉêîçê~åãÉäÇÉòÉáíê~ìãF= ~å= Ç~ë= cáå~åò~ãí= ~ÄÖÉÑΩÜêíK= 3.2.1.2
Sozialversicherungsbeiträge
aáÉ= ÖÉëÉíòäáÅÜÉ= pçòá~äîÉêëáÅÜÉêìåÖ= áëí= ÉáåÉ= mÑäáÅÜíîÉêëáÅÜÉêìåÖ= ãáí= ÇÉã= wáÉäI= ÇáÉ= ^êÄÉáíåÉÜãÉê=ÖÉÖÉå=~ääÖÉãÉáåÉ=iÉÄÉåëêáëáâÉå=òì=ëáÅÜÉêåK=páÉ=ëÉíòí=ëáÅÜ=~ìë=hê~åJ âÉåJI=mÑäÉÖÉJI=oÉåíÉåJ=ìåÇ=^êÄÉáíëäçëÉåîÉêëáÅÜÉêìåÖ=òìë~ããÉåK== =
134
C. Laufende Buchungen in Industriebetrieben
aáÉ=e∏ÜÉ=ÇÉê=_Éáíê®ÖÉ=êáÅÜíÉí=ëáÅÜ=å~ÅÜ=ÇÉã=_êìííçîÉêÇáÉåëí=ÉáåÉë=^êÄÉáíåÉÜãÉêëK= aÉêòÉáí=EOMMTF=ÖÉäíÉå=ÑçäÖÉåÇÉ=_Éáíê~Öëë®íòÉW= =
=
hê~åâÉåîÉêëáÅÜÉêìåÖ=
mÑäÉÖÉîÉêëáÅÜÉêìåÖ=
_Éáíê~Öëë~íò=âê~åâÉåâ~ëëÉå~ÄJ Ü®åÖáÖ=EòK_K=NQIP=BF=
_Éáíê~Öëë~íò=NIT=B=EMIOR=B=wìJ ëÅÜä~Ö=ÑΩê=háåÇÉêäçëÉF=
oÉåíÉåîÉêëáÅÜÉêìåÖ=
^êÄÉáíëäçëÉåîÉêëáÅÜÉêìåÖ=
_Éáíê~Öëë~íò=NVIV=B=
_Éáíê~Öëë~íò=QIO=B=
= = = = = = = =
^ÄÄáäÇìåÖ=QRW=_Éáíê~Öëë®íòÉ=ÖÉëÉíòäáÅÜÉ=pçòá~äîÉêëáÅÜÉêìåÖ= dêìåÇë®íòäáÅÜ=íÉáäÉå=ëáÅÜ=^d=ìåÇ=^k=ÇáÉ=_Éáíê®ÖÉ= òìê=ÖÉëÉíòäáÅÜÉå=pçòá~äîÉêëáÅÜÉJ êìåÖ= RM= B= J= RM= BK= ^êÄÉáíåÉÜãÉê= ãΩëëÉå= òìë®íòäáÅÜ= MIV= B= EëÉáí= MNKMTKOMMRW= MIQ= B= w~ÜåÉêë~íòI= MIR= B= hê~åâÉåÖÉäÇF= áÜêÉë= _êìííçÉáåâçããÉåë= ~å= ÇáÉ= hê~åâÉåîÉêëáÅÜÉJ êìåÖ= ò~ÜäÉåK= aáÉëÉ= qÉáäìåÖ= Ü~í= òìê= cçäÖÉI= Ç~ëë= ÑΩê= ÇÉå= ^k= òìë®íòäáÅÜÉê= ^ìÑï~åÇ= ÉåíëíÉÜíK= aáÉ= pçòá~äîÉêëáÅÜÉêìåÖëÄÉáíê®ÖÉ= E^kJ= ìåÇ= ^dJ^åíÉáäF= ïÉêÇÉå= îçã= råíÉêåÉÜãÉå= ÉáåÄÉÜ~äíÉå=ìåÇ=~å=ÇáÉ=pçòá~äîÉêëáÅÜÉêìåÖëíê®ÖÉê=~ÄÖÉÑΩÜêíK=aÉê=w~ÜäìåÖëíÉêãáå=áëí= ïáÉ=ÄÉá=ÇÉê=^ÄÑΩÜêìåÖ=ÇÉê=ÉáåÄÉÜ~äíÉåÉå=píÉìÉêå=ÖÉêÉÖÉäíK== =
3.2.2
Buchungen
^ìë= sÉêÉáåÑ~ÅÜìåÖëÖêΩåÇÉå= ëáåÇ= ÇáÉ= áå= ÇáÉëÉã= ^ÄëÅÜåáíí= EìåÇ= ~ìÅÜ= áå= ÇÉå= §J ÄìåÖë~ìÑÖ~ÄÉåF= îÉêïÉåÇÉíÉå= píÉìÉêJ= ìåÇ= pçòá~äîÉêëáÅÜÉêìåÖëïÉêíÉ= êÉáå= ÑáâíáîK= bë= ïáêÇ= ÇÉë= tÉáíÉêÉå= Ç~îçå= ~ìëÖÉÖ~åÖÉåI= Ç~ëë= ëáÅÜ= ^d= ìåÇ= ^k= ÇáÉ= pçòá~äîÉêëáÅÜÉJ êìåÖëÄÉáíê®ÖÉ=àÉïÉáäë=òìê=e®äÑíÉ=íÉáäÉåK= 3.2.2.1
Lohn- und Gehaltszahlung
i∏ÜåÉ=ìåÇ= dÉÜ®äíÉê= ëíÉääÉå= ÑΩê= Éáå= råíÉêåÉÜãÉå= ^ìÑïÉåÇìåÖÉå= Ç~êI=ÇáÉ= ~ìÑ= ÇÉå= hçåíÉå=SOMM=Ó=i∏ÜåÉ=ìåÇ=SPMM=Ó=dÉÜ®äíÉê=ÖÉÄìÅÜí=ïÉêÇÉåK=aìêÅÜ=Ç~ë=báåÄÉÜ~äJ íÉå= ÇÉê= píÉìÉêå= ìåÇ= ÇÉê= pçòá~äîÉêëáÅÜÉêìåÖëÄÉáíê®ÖÉ= ÉåíëíÉÜÉå= sÉêÄáåÇäáÅÜâÉáíÉåK= aáÉëÉ=ïÉêÇÉå=~ìÑ=ÇÉå=é~ëëáîÉå=_Éëí~åÇëâçåíÉå=QUPM=Ó=pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáJ íÉå=ÖÉÖÉåΩÄÉê=cáå~åòÄÉÜ∏êÇÉå=ìåÇ=QUQM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=pçJ òá~äîÉêëáÅÜÉêìåÖëíê®ÖÉêå=~ìÑÖÉòÉáÅÜåÉíK= ⌦= _ÉáëéáÉäW= aáÉ=EîÉêÉáåÑ~ÅÜíÉF=dÉÜ~äíë~ÄêÉÅÜìåÖ=ÉáåÉë=^åÖÉëíÉääíÉå=ïÉáëí=ÑçäÖÉåÇÉ=tÉêíÉ=~ìÑW= =
= _êìííçÖÉÜ~äí= Ó== píÉìÉêå= Ó== ^k^=òìê=pçòá~äîÉêëáÅÜÉêìåÖ= Z==kÉííçÖÉÜ~äí=E_~åâΩÄÉêïÉáëìåÖF= =
NOKPMMIMM== NKQUMIVN== OKQMQISR== UKQNQIQQ==
3. Verbuchung weiterer Produktionsfaktoren
135
_Éå∏íáÖíÉ=hçåíÉåW= =
SPMM=Ó=dÉÜ®äíÉê= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF== QUPM=Ó=pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=cáå~åòÄÉÜ∏êÇÉå= QUQM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=pçòá~äîÉêëáÅÜÉêìåÖëíê®ÖÉêå== =
_ìÅÜìåÖW= =
SPMM=
NOKPMMIMM=
~å=
OUMM=
UKQNQIQQ=
=
=
=
QUPM=
NKQUMIVN=
=
=
=
QUQM=
OKQMQISR=
= =
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=====SPMM=
OUMMI=QUPMI==
QUQM=
e= =
p=
= =
= =
=
NOKPMMIMM= =
= =
=
= =
p=
=
=
UKQNQIQQ=
= =
= =
= =
=
=
=
=
=
=
= =
= =
p=
=
= =
= =
=
=
e=
= SPMM=
=
=
=========OUMM=
=
============QUPM=
e=
= SPMM= =
NKQUMIVN= =
=
=============QUQM= = SPMM=
e= OKQMQISR=
= _Éá= ÇÉê= _ìÅÜìåÖ= ÇÉë= dÉÜ~äíë~ìÑï~åÇÉë= ïáêÇ=åìê= ÇÉê=^k^= òìê= pçòá~äîÉêëáÅÜÉêìåÖ= ÉáåÄÉòçÖÉåK=aÉê=^d^=ïáêÇ=~äë=^ìÑï~åÇ=áå=ÉáåÉã=ëÉé~ê~íÉå=_ìÅÜìåÖëë~íò=ÉêÑ~ëëíK= = _Éå∏íáÖíÉ=hçåíÉåW= =
SQNM=Ó=^êÄÉáíÖÉÄÉê~åíÉáä=òìê=pçòá~äîÉêëáÅÜÉêìåÖ=EdÉÜ~äíëÄÉêÉáÅÜF= QUQM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=pçòá~äîÉêëáÅÜÉêìåÖëíê®ÖÉêå== =
fã=içÜåÄÉêÉáÅÜ=ï®êÉ=ÜáÉê=Ç~ë=hçåíç=SQMM=òì=îÉêïÉåÇÉåK= =
_ìÅÜìåÖW= =
SQNM=
OKQMQISR=
~å=
QUQM=
OKQMQISR=
=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===============SQNM=
QUQM== = =
OKQMQISR= = = =
e= = = =
p= =
= = =
=========QUQM= = SPMM= = SQNM=
e= OKQMQISR= OKQMQISR=
136
C. Laufende Buchungen in Industriebetrieben
iÉíòíÉåÇäáÅÜ= Ç~êÑ= å~íΩêäáÅÜ= ÇáÉ= ^ÄÑΩÜêìåÖ= ÇÉê= píÉìÉêå= ìåÇ= pçòá~äîÉêëáÅÜÉJ êìåÖëÄÉáíê®ÖÉ= E^êÄÉáíåÉÜãÉêJ= éäìë= ^êÄÉáíÖÉÄÉê~åíÉáä= Z= hçåíçëí~åÇ= QUQMF= åáÅÜí=îÉêÖÉëëÉå=ïÉêÇÉåK= =
NK=§ÄÉêïÉáëìåÖ=~å=Ç~ë=cáå~åò~ãíW= =
_Éå∏íáÖíÉ=hçåíÉåW= =
QUPM=Ó=pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=cáå~åòÄÉÜ∏êÇÉå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF== = _ìÅÜìåÖW= =
QUPM= =
NKQUMIVN=
~å=
OUMM=
NKQUMIVN=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
================QUPM= NKQUMIVN=
OUMM=
e= =
_Éëí~åÇ=
p=
NKQUMIVN= =
ESPMMF=
=========OUMM= = QUPM=
=
e= NKQUMIVN=
=
OK=§ÄÉêïÉáëìåÖ=~å=ÇáÉ=pçòá~äîÉêëáÅÜÉêìåÖëíê®ÖÉêW= =
_Éå∏íáÖíÉ=hçåíÉåW= =
QUQM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=pçòá~äîÉêëáÅÜÉêìåÖëíê®ÖÉêå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF== =
_ìÅÜìåÖW= =
QUQM=
QKUMVIPM=
~å=
OUMM=
QKUMVIPM=
E^kJ=ìåÇ=^dJ^åíÉáäF=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OUMM=
=============QUQM= QKUMVIPM=
_Éëí~åÇ= ESPMMI=SQNMF=
e= = p= QKUMVIPM=
= =
=========OUMM= =
QUQM=
e= QKUMVIPM=
= 3.2.2.2
Vorschüsse
^åëí~íí= ÄÉá= ÉáåÉê= _~åâ= ÉáåÉå= íÉìÉêÉå= hêÉÇáí= EhêÉÇáíòáåëÉåI= _É~êÄÉáíìåÖëÖÉÄΩÜêÉåI= ÉíÅKF= ~ìÑòìåÉÜãÉåI= ÄÉëíÉÜí= ÑΩê= ^k= ÇáÉ= j∏ÖäáÅÜâÉáíI= ÄÉáã= ^d= ìã= ÉáåÉå= òáåëäçëÉå= sçêëÅÜìëë= EåáÅÜí= ëíÉìÉêJ= ìåÇ= ëçòá~äîÉêëáÅÜÉêìåÖëéÑäáÅÜíáÖF= òì= ÄáííÉåK= cΩê= ÇÉå= ^êJ ÄÉáíÖÉÄÉê= ëíÉääí= ÉáåÉ= ëçäÅÜÉ= w~ÜäìåÖ= ÉáåÉ= cçêÇÉêìåÖ= ÖÉÖÉåΩÄÉê= ÇÉã= jáí~êÄÉáíÉê= Ç~êK=aáÉ=oΩÅâò~ÜäìåÖ=â~åå=Éáåã~äáÖ=çÇÉê=áå=o~íÉå=ÉêÑçäÖÉåK=få=ÇÉê=oÉÖÉä=ïáêÇ=ÇÉê= sçêëÅÜìëë=ãáí=ÇÉê=å®ÅÜëíÉå=içÜåJ=ÄòïK=dÉÜ~äíëò~ÜäìåÖ=îÉêêÉÅÜåÉíK= =
3. Verbuchung weiterer Produktionsfaktoren
137
⌦= _ÉáëéáÉäW= báå=^êÄÉáíÉê=ÉêÜ®äí=ÉáåÉå=_~êîçêëÅÜìëë=áå=e∏ÜÉ=îçå=RMMIMM=bìêçK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OSRM=Ó=cçêÇÉêìåÖÉå=~å=jáí~êÄÉáíÉê= OUUM=Ó=h~ëëÉ== =
_ìÅÜìåÖW= =
OSRM=
RMMIMM=
~å=
OUUM=
RMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
============OSRM=
OUUM=
e= =
RMMIMM= =
= =
p= =
======OUUM=
e=
= OSRM=
RMMIMM=
= _Éá=ÇÉê=å®ÅÜëíÉå=içÜå~ÄêÉÅÜåìåÖ=ïáêÇ=ÇÉê=sçêëÅÜìëë=ëÅÜäáÉ≈äáÅÜ=îçã=_êìííçäçÜå= ~ÄÖÉòçÖÉåK= =
= _êìííçäçÜå= Ó==píÉìÉêå= Ó==^k^=òìê=pçòá~äîÉêëáÅÜÉêìåÖ= Ó==sçêëÅÜìëë=
QKVMMIMM== SUOIMM== VRUIMM== RMMIMM==
Z==kÉííçäçÜå=E_~åâΩÄÉêïÉáëìåÖF=
OKTSMIMM==
= _Éå∏íáÖíÉ=hçåíÉå=ÑΩê=ÄÉáÇÉ=ÉêÑçêÇÉêäáÅÜÉå=_ìÅÜìåÖÉåW= =
SOMM=Ó=i∏ÜåÉ= OSRM=Ó=cçêÇÉêìåÖÉå=~å=jáí~êÄÉáíÉê= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= QUPM=Ó=pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=cáå~åòÄÉÜ∏êÇÉå= QUQM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=pçòá~äîÉêëáÅÜÉêìåÖëíê®ÖÉêå= SQMM=Ó=^êÄÉáíÖÉÄÉê~åíÉáä=òìê=pçòá~äîÉêëáÅÜÉêìåÖ=EiçÜåÄÉêÉáÅÜF= = _ìÅÜìåÖÉåW= =
SOMM=
QKVMMIMM=
~å=
OUMM=
OKTSMIMM=
=
=
=
QUPM=
SUOIMM=
=
=
=
QUQM=
VRUIMM=
= =
=
=
OSRM=
RMMIMM=
~å=
QUQM=
VRUIMM=
SQMM= =
VRUIMM=
138
C. Laufende Buchungen in Industriebetrieben
hçåíÉåÇ~êëíÉääìåÖW= =
p=
============== SOMM=
e= =
p=
OUMMI=QUPMI=
= =
= =
=
QUQMI=OSRM=
QKVMMIMM= =
= =
=
=
=
p=
=
=
==========SQMM=
QUQM=
VRUIMM= =
=
e= = =
=
==============OUMM=
e=
= SOMM=
OKTSMIMM=
= =
=
=
p=
=======OSRM=
OUMM=
RMMIMM= SOMM=
=
= =
e= RMMIMM=
=
=
=
= =
= =
p=
=
= =
= =
=
=
=
=
=
=
= =
= =
p=
=
= =
= =
=
= SOMM=
VRUIMM=
=
= =
= =
=
= SQMM=
VRUIMM=
=
=
==========QUPM=
e=
= SOMM= =
SUOIMM= =
=
==========QUQM=
e=
= 3.2.2.3
Vermögenswirksame Leistungen
e~í= Éáå= ^k= ÉáåÉå= îÉêã∏ÖÉåëïáêâë~ãÉå= _~ìëé~êîÉêíê~Ö= çÇÉê= ÉáåÉ= ®ÜåäáÅÜÉ= sÉêJ íê~Öëâçåëíêìâíáçå=å~ÅÜ=¬=O=sÉêã_d=~ÄÖÉëÅÜäçëëÉåI=â~åå=ëáÅÜ=ÇÉê=^êÄÉáíÖÉÄÉê=ÑêÉáJ ïáääáÖ= çÇÉê= ~ìÑÖêìåÇ= ÉáåÉë= q~êáÑîÉêíê~ÖÉë= íÉáäïÉáëÉ= çÇÉê= Ö~åò= ~å= ÇÉê= pé~êäÉáëíìåÖ= ÇÉë=^k=ÄÉíÉáäáÖÉåK=aáÉë=Ü~í=ÑçäÖÉåÇÉ=hçåëÉèìÉåòÉåW=
bêÜ∏ÜìåÖ=ÇÉë=mÉêëçå~ä~ìÑï~åÇÉë=ÇÉë=^d=
sÉêéÑäáÅÜíìåÖ=ÇÉë=^dI=ÇáÉ=îÉêã∏ÖÉåëïáêâë~ãÉå=iÉáëíìåÖÉå=ëÉáåÉê=^k=ÉáåòìJ ÄÉÜ~äíÉå=ìåÇ=~å=ÇáÉ=ÉåíëéêÉÅÜÉåÇÉå=píÉääÉå=EòK_K=_~ìëé~êâ~ëëÉåF=~ÄòìÑΩÜêÉå=
bêÜ∏ÜìåÖ=ÇÉë=ëíÉìÉêJ=ìåÇ=ëçòá~äîÉêëáÅÜÉêìåÖëéÑäáÅÜíáÖÉå=båíÖÉäíë=ÇÉë=^k=ìåÇ= Ç~ãáí=Ü∏ÜÉêÉ=_Éä~ëíìåÖ=ãáí=píÉìÉêå=ìåÇ=pçòá~äîÉêëáÅÜÉêìåÖëÄÉáíê®ÖÉå=
aáÉ= sÉêÄìÅÜìåÖ= îÉêã∏ÖÉåëïáêâë~ãÉê= iÉáëíìåÖÉå= ÉêÑçäÖíI= àÉ= å~ÅÜÇÉãI= çÄ= ëáÉ= áå= ÇÉå=içÜåJ=çÇÉê=dÉÜ~äíëÄÉêÉáÅÜ=Ñ~ääÉå=ìåÇ=çÄ=ëáÉ=ÑêÉáïáääáÖ=çÇÉê=í~êáÑäáÅÜ=ÄÉÇáåÖí= ëáåÇI=~ìÑ=ÑçäÖÉåÇÉå=^ìÑï~åÇëâçåíÉåK= =
dÉÜ~äíëÄÉêÉáÅÜ=
içÜåÄÉêÉáÅÜ=
sÉêíê~ÖäáÅÜ=çÇÉê=q~êáÑäáÅÜ=îÉêÉáåÄ~êíÉ=iÉáëíìåÖ= SOOM=Ó=pçåëíáÖÉ=í~êáÑäáÅÜÉ=çÇÉê= îÉêíê~ÖäáÅÜÉ=^ìÑïÉåÇìåÖÉå=
SPOM=Ó=pçåëíáÖÉ=í~êáÑäáÅÜÉ=çÇÉê== îÉêíê~ÖäáÅÜÉ=^ìÑïÉåÇìåÖÉå=
cêÉáïáääáÖÉ=iÉáëíìåÖ=
SOPM=Ó=cêÉáïáääáÖÉ=wìïÉåÇìåÖÉå=
SPPM=Ó=cêÉáïáääáÖÉ=wìïÉåÇìåÖÉå=
q~ÄÉääÉ=NOW=sÉêÄìÅÜìåÖ=îÉêã∏ÖÉåëïáêâë~ãÉê=iÉáëíìåÖÉå= = =
3. Verbuchung weiterer Produktionsfaktoren
139
få=ÇÉê=iáíÉê~íìê=ÑáåÇÉí=ã~å=Ü®ìÑáÖ=~ìÅÜ=ÇáÉ=sçêÖÉÜÉåëïÉáëÉI=Ç~ëë=îÉêã∏ÖÉåëïáêâJ ë~ãÉ= iÉáëíìåÖÉå= ÇáêÉâí= ~ìÑ= ÇÉã= hçåíç= SOMM= ÄòïK= SPMM= îÉêÄìÅÜí= ïÉêÇÉåK= a~îçå= ëçää= ~ÄÉê= ÜáÉê= ^Äëí~åÇ= ÖÉåçããÉå= ïÉêÇÉåK= aáÉ= sÉêÄìÅÜìåÖ= ~ìÑ= ÉáåÉã= ëÉé~ê~íÉå= hçåíç=ÄáÉíÉí=å®ãäáÅÜ=ÇÉå=sçêíÉáäI=bêÑçäÖëèìÉääÉå=EÄòïK=^ìÑï~åÇëèìÉääÉåF=ÖÉå~ìÉê= äçâ~äáëáÉêÉå=òì=â∏ååÉåK= = ⌦= _ÉáëéáÉäW= aáÉ= ^ìëïáêâìåÖ= ~ìÑ= ÇáÉ= dÉÜ~äíë~ÄêÉÅÜåìåÖ= ÉáåÉê= ãçå~íäáÅÜÉå= pé~êê~íÉ= áå= e∏ÜÉ= îçå=QMIMM=ÉáåÉë=jáí~êÄÉáíÉêëI=~å=ÇÉê=ëáÅÜ=ÇÉê=^d=å~ÅÜ=q~êáÑîÉêíê~Ö=ãáí=QM=B=ÄÉíÉáJ äáÖíI=â~åå=ëáÅÜ=ïáÉ=ÑçäÖí=Ç~êëíÉääÉåK= = ===_êìííçÖÉÜ~äí= PKQSMIMM== H==^êÄÉáíÖÉÄÉêòìëÅÜìëë=pé~êäÉáëíìåÖ= NSIMM== Z==ëíÉìÉêJ=ìK=ëçòá~äîÉêëáÅÜÉêìåÖëéÑäáÅÜíáÖÉë=_êìííçÖÉÜ~äí= Ó==píÉìÉêå= Ó==^kJ^åíÉáä=òìê=pçòá~äîÉêëáÅÜÉêìåÖ= Ó==îÉêã∏ÖÉåëïáêâë~ãÉ=iÉáëíìåÖ=EÖÉë~ãíF=
PKQTSIMM== SRPIMM== TPNIMM== QMIMM==
Z==kÉííçäçÜå=E_~åâΩÄÉêïÉáëìåÖF=
OKMROIMM==
= _Éå∏íáÖíÉ=hçåíÉå=ÑΩê=ÄÉáÇÉ=ÉêÑçêÇÉêäáÅÜÉå=_ìÅÜìåÖÉåW= =
SPMM=Ó=dÉÜ®äíÉê= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= QUPM=Ó=pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=cáå~åòÄÉÜ∏êÇÉå= QUQM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=pçòá~äîÉêëáÅÜÉêìåÖëíê®ÖÉêå= QUSM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=îÉêã∏ÖÉåëïáêâë~ãÉå=iÉáëíìåÖÉå= SQNM=Ó=^êÄÉáíÖÉÄÉê~åíÉáä=òìê=pçòá~äîÉêëáÅÜÉêìåÖ=EdÉÜ~äíëÄÉêÉáÅÜF= SPOM=Ó=pçåëíáÖÉ=í~êáÑäáÅÜÉ=çÇÉê=îÉêíê~ÖäáÅÜÉ=^ìÑïÉåÇìåÖÉå= = _ìÅÜìåÖÉåW= =
SPMM= SPOM= = = =
PKQSMIMM= NSIMM= = = =
= ~å= = = =
= OUMM= QUPM= QUQM= QUSM=
OKMROIMM= SRPIMM= TPNIMM= QMIMM=
TPNIMM=
~å=
QUQM=
TPNIMM=
=
SQNM= = = = =
140
C. Laufende Buchungen in Industriebetrieben
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==============SPMM=
e= = p=
= = OUMMI=QUPMI= QUQMI=QUSM= PKQSMIMM= =
= = = =
=
p=
= NSIMM= =
e= = p=
=
=
=
= SPMMI== = SPOM=
e= =
SRPIMM= =
e= =
TPNIMM= =
= = =
=========QUPM=
= =
=
SQNM=
QUQM=
= SPMMI== SPOM= OKMROIMM= =
= = =
p=
=
=
e=
=
SPOM= =
OUMMI=QUPMI= QUQMI=QUSM=
======OUMM=
= = =
=
= = = = = =
= = = = = =
=
=
= =
= =
p= =
= = p=
=
=========QUQM= = SPMMI== = SPOM= = SQNM= = = =========QUSM=
e= = TPNIMM= TPNIMM=
e=
= SPMMI=
=
= SPOM=
QMIMM=
= =
aáÉ= ^ÄÑΩÜêìåÖ= ÇÉê= îÉêã∏ÖÉåëïáêâë~ãÉå= iÉáëíìåÖÉå= ~å= ÇáÉ= ÉåíëéêÉÅÜÉåÇÉå= píÉääÉå=ÉêÑçäÖí=áå=ÇÉê=oÉÖÉä=ãçå~íäáÅÜK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
QUSM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=îÉêã∏ÖÉåëïáêâë~ãÉå=iÉáëíìåÖÉå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF== = _ìÅÜìåÖW= =
QUSM=
QMIMM=
~å=
OUMM=
QMIMM=
= hçåíÉåÇ~êëíÉääìåÖW= =
p= OUMM=
============QUSM= QMIMM
_Éëí~åÇ=
e= = QMIMM= =
p= =
==========OUMM= QUSM=
e= QMIMM=
= aáÉ= ^ÄÑΩÜêìåÖ= ÇÉê= píÉìÉêå= ìåÇ= pçòá~äîÉêëáÅÜÉêìåÖëÄÉáíê®ÖÉ= ÉêÑçäÖí= å~ÅÜ= ÇÉã= ÖÉJ ïçÜåíÉå=jìëíÉêK= =
=
3. Verbuchung weiterer Produktionsfaktoren
3.2.2.4
141
Gesetzliche Unfallversicherung
rã= ã∏ÖäáÅÜÉ= åÉÖ~íáîÉ= cçäÖÉå= ÉáåÉë= ^êÄÉáíëìåÑ~ääë= çÇÉê= ÉáåÉê= _ÉêìÑëâê~åâÜÉáí= ÑΩê= ÇÉå=^k=~ìÑòìÑ~åÖÉåI=ïìêÇÉ=áå=aÉìíëÅÜä~åÇ=ÇáÉ=ÖÉëÉíòäáÅÜÉ=råÑ~ääîÉêëáÅÜÉêìåÖ=ÉáåJ ÖÉÑΩÜêíK= páÉ= áëí= _Éëí~åÇíÉáä= ÇÉê= pçòá~äîÉêëáÅÜÉêìåÖ= ÇÉê= ^êÄÉáíåÉÜãÉê= ìåÇ= áëí= îçã= ^êÄÉáíÖÉÄÉê= áå= îçääÉê= e∏ÜÉ= òì= ÄÉò~ÜäÉåK= aÉê= sÉêëáÅÜÉêìåÖëÄÉáíê~Ö= ãìëë= êÉÖÉäJ ã®≈áÖ= ~å= ÇáÉ= qê®ÖÉê= ÇáÉëÉê= sÉêëáÅÜÉêìåÖI= ÇáÉ= ëçÖK= _ÉêìÑëÖÉåçëëÉåëÅÜ~ÑíÉåI= ~ÄJ ÖÉÑΩÜêí=ïÉêÇÉåK= =
⌦= _ÉáëéáÉäW= _~åâΩÄÉêïÉáëìåÖ=ÇÉê=_Éáíê®ÖÉ=~å=ÇáÉ=_ÉêìÑëÖÉåçëëÉåëÅÜ~Ñí=PKQMMIMM=bìêçK= = _Éå∏íáÖíÉ=hçåíÉåW= =
SQOM=Ó=_Éáíê®ÖÉ=òìê=_ÉêìÑëÖÉåçëëÉåëÅÜ~Ñí= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF== = _ìÅÜìåÖW= =
SQOM=
PKQMMIMM=
~å=
OUMM=
PKQMMIMM=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
===============SQOM=
e= =
PKQMMIMM= =
= =
OUMM=
p= =
=========OUMM= = SQOM=
e= PKQMMIMM=
= dÉå~ì= ïáÉ= ÇÉê= ^d^= òìê= pçòá~äîÉêëáÅÜÉêìåÖ= ìåÇ= wìëÅÜΩëëÉ= òì= sÉêã∏ÖÉåëïáêâë~J ãÉå= iÉáëíìåÖÉå= Ñ~ääÉå= ~ìÅÜ= ÇáÉ= _Éáíê®ÖÉ= òìê= _ÉêìÑëÖÉåçëëÉåëÅÜ~Ñí= ìåíÉê= ÇáÉ= ëçÖK= içÜåòìë~íòâçëíÉåK= a~ÄÉá= Ü~åÇÉäí= Éë= ëáÅÜ= ìã= ^ìÑïÉåÇìåÖÉå= ÑΩê= ^êÄÉáíÖÉÄÉêI= ÇáÉ= åÉÄÉå= ÇÉã= îÉêíê~ÖäáÅÜ= ÖÉêÉÖÉäíÉå= båíÖÉäí= E_êìííçäçÜåLJÖÉÜ~äíF= ~åÑ~ääÉåK= aáÉëÉ= ä~ëëÉå= ëáÅÜ= áå= ÖÉëÉíòäáÅÜ= ÑÉëíÖÉäÉÖíÉ= ìåÇ= ÑêÉáïáääáÖÉ= w~ÜäìåÖÉå= ÉáåíÉáäÉåK= qóéáëÅÜÉ= _ÉáëéáÉäÉ=ÑΩê=ÄÉáÇÉ=h~íÉÖçêáÉå=ëáåÇ=áå=å~ÅÜÑçäÖÉåÇÉê=q~ÄÉääÉ=òì=ÑáåÇÉåK= =
dÉëÉíòäáÅÜ=ÑÉëíÖÉäÉÖíÉ=w~ÜäìåÖÉå=
^d^=òìê=pçòá~äîÉêëáÅÜÉêìåÖ= _Éáíê®ÖÉ=òìê=_ÉêìÑëÖÉåçëëÉåëÅÜ~Ñí= içÜåÑçêíò~ÜäìåÖ=áã=hê~åâÜÉáíëÑ~ää= _Éò~ÜäíÉ=cÉáÉêí~ÖÉ=
cêÉáïáääáÖÉ=w~ÜäìåÖÉå= wìëÅÜΩëëÉ=òì=îÉêã∏ÖÉåëïáêâJ ë~ãÉå=iÉáëíìåÖÉåI=c~ÜêíâçëíÉå= çÇÉê=jáíí~ÖÉëëÉå= rêä~ìÄëJ=ìåÇ=tÉáÜå~ÅÜíëÖÉäÇ= cçêíÄáäÇìåÖ= _ÉíêáÉÄë~ìëÑäΩÖÉ=
q~ÄÉääÉ=NPW=içÜåòìë~íòâçëíÉå=E_ÉáëéáÉäÉF= = =
142
C. Laufende Buchungen in Industriebetrieben
wìë~ããÉåÑ~ëëÉåÇ= ä®ëëí= ëáÅÜ= ~äëç= ÇÉê= ÖÉë~ãíÉ= mÉêëçå~ä~ìÑï~åÇI= ÇÉê= ÑΩê= ÉáåÉå= råíÉêåÉÜãÉê= ÇìêÅÜ= ÇáÉ= _ÉëÅÜ®ÑíáÖìåÖ= îçå= mÉêëçå~ä= áã= o~ÜãÉå= ÇÉê= ÄÉíêáÉÄäáÅÜÉå= q®íáÖâÉáí=ÉåíëíÉÜíI=å~ÅÜ=ÑçäÖÉåÇÉã=pÅÜÉã~=ÄÉëíáããÉåW= = =
kÉííçJ^êÄÉáíëÉåíÖÉäí=
H=
içÜåëíÉìÉê=
H=
háêÅÜÉåëíÉìÉê=
H=
pçäáÇ~êáí®íëòìëÅÜä~Ö=
H=
^êÄÉáíåÉÜãÉê~åíÉáä=òì=pçòá~äîÉêëáÅÜÉêìåÖ=
Z=
_êìííçJ^êÄÉáíëÉåíÖÉäí=
H=
^êÄÉáíÖÉÄÉê~åíÉáä=òìê=pçòá~äîÉêëáÅÜÉêìåÖ=
H=
_Éáíê®ÖÉ=òìê=ÖÉëÉíòäáÅÜÉå=råÑ~ääîÉêëáÅÜÉêìåÖ=E_ÉêìÑëÖÉåçëëÉåëÅÜ~ÑíF=
Z== îÉêíê~ÖäáÅÜÉê=ìåÇ=ÖÉëÉíòäáÅÜÉê=mÉêëçå~ä~ìÑï~åÇ=
H=
ÑêÉáïáääáÖÉ=ÄÉíêáÉÄäáÅÜÉ=pçòá~ääÉáëíìåÖÉå=
Z=
dÉë~ãíÉê=mÉêëçå~ä~ìÑï~åÇ=
= ^ÄÄáäÇìåÖ=QSW=pÅÜÉã~=ÖÉë~ãíÉê=mÉêëçå~ä~ìÑï~åÇ= = = = = = = =
=
4.
Verkauf von Fertigerzeugnissen und Handelswaren
=
4.1 Kalkulation von Verkaufspreisen jáí=eáäÑÉ=ÇÉê=ëçÖK=^åÖÉÄçíëâ~äâìä~íáçå=ïáêÇ=ÇÉê=mêÉáë=ÉêêÉÅÜåÉíI=òì=ÇÉã=Éáå=~ìë= ÇÉê= hçãÄáå~íáçå= ÇÉê= mêçÇìâíáçåëÑ~âíçêÉå= ^êÄÉáíI= _ÉíêáÉÄëãáííÉä= ìåÇ= tÉêâëíçÑÑÉ= ëÉäÄëí=ÉêëíÉääíÉë=mêçÇìâí=~ìÑ=ÇÉã=j~êâí=~åÖÉÄçíÉå=ïáêÇK=
= = pÉäÄëíâçëíÉåéêÉáë=EphmF== == ENMM=BF=
bêãáííÉäí= ÇìêÅÜ= hçëíÉåJ= ìåÇ= iÉáëíìåÖëêÉÅÜåìåÖK= _ÉáåÜ~äíÉí= îçê= ~ääÉã= hçëíÉå= ÑΩê= tÉêâëíçÑÑÉI= Ç~ë= _ÉíêÉáÄÉå= îçå= j~ëÅÜáåÉå= ìåÇ= ÇáÉ= _ÉëÅÜ®ÑíáÖìåÖ= îçå=^êÄÉáíëâê®ÑíÉå=E_ÉêÉÅÜåìåÖ=îÖäK=`=VKNF=
H==dÉïáåå=
içÜå= ÑΩê= ÇáÉ= ÉáÖÉåÉ= ^êÄÉáí= ÇÉë= råíÉêåÉÜãÉêëI= dêìåÇä~ÖÉ= ÑΩê= âΩåÑíáÖÉ= fåîÉëíáíáçåÉåI= oΩÅâä~ÖÉ= ÑΩê=ïáêíëÅÜ~ÑíäáÅÜÉ=kçíòÉáíÉå=Eáå=B=ÇÉë=phmF=
Z==_~êîÉêâ~ìÑëéêÉáë=E_smF=
mêÉáë=å~ÅÜ=dÉïáåå~ìÑëÅÜä~Ö=
H==hìåÇÉåëâçåíç=
pâçåíçI=ÇÉê=ÇÉã=hìåÇÉå=ÖÉï®Üêí=ïÉêÇÉå=ëçää== Eáå=B=ÇÉë=wsmF=
Z==wáÉäîÉêâ~ìÑëéêÉáë=EwsmF= = ENMM=BF=
H==hìåÇÉåê~Ä~íí= Z==iáëíÉåîÉêâ~ìÑëéêÉáë=EismF= = ENMM=BF=
mêÉáë=å~ÅÜ=pâçåíç~ìÑëÅÜä~Ö=
^åÖÉÄçíÉåÉê=jÉåÖÉåJ=çÇÉê=qêÉìÉê~Ä~íí== Eáå=B=ÇÉë=ismF= mêÉáëI=òì=ÇÉã=Ç~ë=mêçÇìâí=~åÖÉÄçíÉå=ïáêÇ=
=
^ÄÄáäÇìåÖ=QTW=sÉêâ~ìÑëâ~äâìä~íáçå=EëÉäÄëí=ÉêëíÉääíÉ=bêòÉìÖåáëëÉF=
= tÉêÇÉå=ÇáÉ=ÄÉá=ÇÉê=^åÖÉÄçíëâ~äâìä~íáçå=~ìÑÖÉëÅÜä~ÖÉåÉå=k~ÅÜä®ëëÉ=EpâçåíçI=o~J Ä~ííF= îçã= hìåÇÉå= åáÅÜí= áå= ^åëéêìÅÜ= ÖÉåçããÉåI= ëç= ÉåíëíÉÜí= ÑΩê= ÇÉå= råíÉêJ åÉÜãÉê=Ç~ÇìêÅÜ=Éáå=òìë®íòäáÅÜÉê=dÉïáååK=aÉê=hìåÇÉ=ÄÉò~Üäí=ÇÉå=Ü∏ÜÉêÉå=mêÉáëK= aÉê=k~ÅÜä~ëë~ìÑëÅÜä~Ö=â~åå=~äë=òìë®íòäáÅÜÉê=dÉïáåå~ìÑëÅÜä~Ö=ÄÉíê~ÅÜíÉí=ïÉêÇÉåK= _Éá=ÇÉê=bêãáííäìåÖ=ÇÉë=^åÖÉÄçíëéêÉáëÉë=EZ=ismF=áëí=ÉáåÉ=_ÉêΩÅâëáÅÜíáÖìåÖ=ÇÉê=rãJ ë~íòëíÉìÉêI=ÇáÉ=ÄÉáã=sÉêâ~ìÑ=~å=ÇÉå=hìåÇÉå=ÉáåÖÉÑçêÇÉêí=ïáêÇI=åáÅÜí=êÉäÉî~åíK== = ⌦= _ÉáëéáÉäW= báå= mêçÇìâí= îÉêìêë~ÅÜí= pÉäÄëíâçëíÉå= áå= e∏ÜÉ= îçå= NMMIMM= bìêçK= a~ë= ÜÉêëíÉääÉåÇÉ= råíÉêåÉÜãÉå=â~äâìäáÉêí=ãáí=ÉáåÉã=dÉïáåå=îçå=R=BI=O=B=hìåÇÉåëâçåíç=ìåÇ=NM=B= hìåÇÉåê~Ä~ííK= = =
q=
144
C. Laufende Buchungen in Industriebetrieben =
=
=
_ÉêÉÅÜåìåÖ=N= _ÉêÉÅÜåìåÖ=O= _ÉêÉÅÜåìåÖ=P=
= phm= H==dÉïáåå=
NMMIMM== = RIMM== =
NMM=B= R=B=
= =
Z==_sm= H==hìåÇÉåëâçåíç=
NMRIMM== = OINQ== =
NMR=B=
= =
VU=B= O=B=
= =
Z==wsm= H==hìåÇÉåê~Ä~íí=
NMTINQ== = NNIVM== =
= =
NMM=B=
= =
VM=B= NM=B=
NNVIMQ== =
=
=
NMM=B=
Z==ism=
= =
=
kÉÄÉåêÉÅÜåìåÖÉåW= _ÉêÉÅÜåìåÖ=NW=dÉïáåå=Z=NMMIMM : NMM ⋅ R= _ÉêÉÅÜåìåÖ=OW=hìåÇÉåëâçåíç=Z=NMRIMM : VU ⋅ O= _ÉêÉÅÜåìåÖ=PW=hìåÇÉåê~Ä~íí=Z=NMTINQ : VM ⋅ NM= =
aáÉ=e~åÇÉäëï~êÉåâ~äâìä~íáçå=ÖäÉáÅÜí=åìê=íÉáäïÉáëÉ=ÇÉê=cÉêíáÖìåÖëâ~äâìä~íáçåI=Ç~= e~åÇÉäëï~êÉå= ÇÉå= _ÉíêáÉÄ= çÜåÉ= _É~êÄÉáíìåÖ= çÇÉê= sÉê®åÇÉêìåÖ= ÇìêÅÜä~ìÑÉåK= aáÉ= pÉäÄëíâçëíÉå= ëÉíòÉå= ëáÅÜ= ÄÉá= ÇÉå= e~åÇÉäëï~êÉå= ~ìë= ÇÉã= _ÉòìÖëéêÉáë= Ebáåëí~åÇëJ éêÉáëF= ìåÇ= ÇÉå= ëçÖK= dÉãÉáåâçëíÉå= ÑΩê= e~åÇÉäëï~êÉå= EhçëíÉå= ÑΩê= òK_K= i~ÖÉêìåÖ= ìåÇ=sÉêï~äíìåÖF=òìë~ããÉåK== =
= iáëíÉåÉáåâ~ìÑëéêÉáë=ENMM=BF=
=
Ó==iáÉÑÉêÉêê~Ä~íí=
=
Z==wáÉäÉáåâ~ìÑëéêÉáë=ENMM=BF=
=
Ó==iáÉÑÉêÉêëâçåíç=
=
Z==_~êÉáåâ~ìÑëéêÉáë=
=
H==_ÉòìÖëâçëíÉå=
=
Z==báåëí~åÇëéêÉáëL_ÉòìÖëéêÉáë=ENMM=BF=
=
H==dÉãÉáåâçëíÉå=ÑΩê=e~åÇÉäëï~êÉå=
=
Z==pÉäÄëíâçëíÉåéêÉáë=ENMM=BF=
=
H==dÉïáåå=
=
Z==_~êîÉêâ~ìÑëéêÉáë=
=
H==hìåÇÉåëâçåíç=
=
Z==wáÉäîÉêâ~ìÑëéêÉáë=ENMM=BF=
=
H==hìåÇÉåê~Ä~íí=
=
Z==iáëíÉåîÉêâ~ìÑëéêÉáë=ENMM=BF=
=
=
^ÄÄáäÇìåÖ=QUW=sÉêâ~ìÑëâ~äâìä~íáçå=Ee~åÇÉäëï~êÉåF= =
= = _ÉòìÖëJ=çÇÉê=báåJ â~ìÑëâ~äâìä~íáçå=
= = ^åÖÉÄçíëJ=çÇÉê=sÉêJ â~ìÑëâ~äâìä~íáçå=
q
4. Verkauf von Fertigerzeugnissen und Handelswaren
145
aáÉ=h~äâìä~íáçå=ÇÉê=e~åÇÉäëï~êÉå=áå=fåÇìëíêáÉÄÉíêáÉÄÉå=Ee~åÇÉäëï~êÉå=òìê=bêÖ®åJ òìåÖ= ÇÉë= pçêíáãÉåíë= ~å= cÉêíáÖÉêòÉìÖåáëëÉåF= ìåÇ= e~åÇÉäëÄÉíêáÉÄÉå= E~ìëëÅÜäáÉ≈äáÅÜ= báåJ= ìåÇ= sÉêâ~ìÑ= îçå= e~åÇÉäëï~êÉåF= áëí= áÇÉåíáëÅÜK= aáÉ= dÉãÉáåâçëíÉå= ÑΩê= e~åJ ÇÉäëï~êÉå= EdhetF= ïÉêÇÉå= áå= ÇÉå= e~åÇÉäëÄÉíêáÉÄÉå= ~ääÉêÇáåÖë= ~äë= e~åÇäìåÖëÖÉJ ãÉáåâçëíÉå=çÇÉê=dÉëÅÜ®ÑíëÖÉãÉáåâçëíÉå=ÄÉòÉáÅÜåÉíK= =
s=
=
h~äâìä~íáçåëêáÅÜíìåÖÉå=ìåÇ=h~äâìä~íáçåëÜáäÑÉå=
=
4.2 Ausgangsrechnungen aáÉ= ÇìêÅÜ= ÇÉå= sÉêâ~ìÑ= îçå= cÉêíáÖÉêòÉìÖåáëëÉå= ÉåíëíÉÜÉåÇÉå= bêä∏ëÉ= EkÉííçÉêä∏ëÉF= ÇáÉåÉå=òìê=aÉÅâìåÖ=ÇÉê=pÉäÄëíâçëíÉå=EÄÉêÉáíë=áã=dìsJhçåíç=ÖÉÄìÅÜíF=ìåÇ=ëçääíÉå= Ç~êΩÄÉê=Üáå~ìë=ÉáåÉå=~åÖÉãÉëëÉåÉå=dÉïáåå=ÉáåÄêáåÖÉåI=Ç~=Éáå=råíÉêåÉÜãÉå=~ìÑ= a~ìÉê=åáÅÜí=çÜåÉ=dÉïáååÉ=ÉñáëíáÉêÉå=â~ååK=aáÉëÉ=bêä∏ëÉ=ïÉêÇÉå=~ìÑ=ÇÉå=bêíê~ÖëJ âçåíÉå=Ewìå~ÜãÉ=áã=e~ÄÉåI=^Äå~ÜãÉ=áã=pçääF=RMMM=Ó=rãë~íòÉêä∏ëÉ=ÑΩê=ÉáÖÉåÉ= bêòÉìÖåáëëÉ=ìåÇ=RNMM=Ó=rãë~íòÉêä∏ëÉ=ÑΩê=t~êÉå=ÖÉÄìÅÜíK =
_Éáã=sÉêâ~ìÑ=áëí=ÇÉã=hìåÇÉå=~ì≈ÉêÇÉã=ÉáåÉ=rãë~íòëíÉìÉê=áå=e∏ÜÉ=îçå=NV=B= òì= ÄÉêÉÅÜåÉåK= aáÉëÉ= ïáêÇ= ~ìÑ= ÇÉã= m~ëëáîâçåíç= QUMM= Ó= rãë~íòëíÉìÉê= Ewìå~ÜãÉ= áã= e~ÄÉåI= ^Äå~ÜãÉ= áã= pçääF= ÉêÑ~ëëíK= aáÉ= ÇìêÅÜ= ÇÉå= sÉêâ~ìÑ= ÉåíëíÉÜÉåÇÉ= _êìííçJ ÑçêÇÉêìåÖ=ïáêÇ=áã=pçää=ÇÉë=hçåíçë=OQMM=ÖÉÖÉåÖÉÄìÅÜíK= =
⌦= _ÉáëéáÉäW= báå= j∏ÄÉäÑ~Äêáâ~åí= îÉêâ~ìÑí= ÉáåÉã= hìåÇÉå= NM= pÅÜêÉáÄíáëÅÜëíΩÜäÉ= òì= àÉ= RSIMM= bìêç= åÉííç=~ìÑ=wáÉäK= =
= t~êÉåïÉêí= H==NV=B=rãë~íòëíÉìÉê=
RSMIMM== NMSIQM==
ENMM=BF= ENV=BF=
Z==cçêÇÉêìåÖI=Äêìííç=
SSSIQM==
ENNV=BF=
=
_Éå∏íáÖíÉ=hçåíÉåW= =
OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= RMMM=Ó=rãë~íòÉêä∏ëÉ=ÑΩê=ÉáÖÉåÉ=bêòÉìÖåáëëÉ= QUMM=Ó=rãë~íòëíÉìÉê= =
_ìÅÜìåÖW= =
OQMM= =
SSSIQM= =
~å= =
RMMM= QUMM=
RSMIMM= NMSIQM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= RMMMI== QUMM= =
===========OQMM= SSSIQM=
=
e= = = =
p= =
=========RMMM= =
OQMM=
e= RSMIMM=
146
C. Laufende Buchungen in Industriebetrieben
=
=
=
=
= =
=
=
p=
= =
=========QUMM=
=
=
OQMM=
e= NMSIQM=
=
=
t®êÉå=áå=ÇáÉëÉã=_ÉáëéáÉä=e~åÇÉäëï~êÉå=îÉêâ~ìÑí=ïçêÇÉåI=ëç=ïΩêÇÉ=ã~å=åìê=Ç~ë= hçåíç=RMMM=ÇìêÅÜ=Ç~ë=hçåíç=RNMM=ÉêëÉíòÉåK= = =
4.3 Versandkosten _Éá=ÇÉê=sÉêÄìÅÜìåÖ=ÇáÉëÉê=hçëíÉå=áëí=òì=ìåíÉêëÅÜÉáÇÉåI=çÄ=ëáÉ=îçã=äáÉÑÉêåÇÉå=råJ íÉêåÉÜãÉå=ÖÉíê~ÖÉå=çÇÉê=ÇÉã=hìåÇÉå=ïÉáíÉêîÉêêÉÅÜåÉí=ïÉêÇÉåK=gÉ=å~ÅÜ=c~ää=ëáåÇ= å®ãäáÅÜ=ìåíÉêëÅÜáÉÇäáÅÜÉ=hçåíÉå=òìê=ÄìÅÜÜ~äíÉêáëÅÜÉå=bêÑ~ëëìåÖ=òì=îÉêïÉåÇÉåK= =
c~ää= NW= aÉê= eÉêëíÉääÉê= ΩÄÉêåáããí= ÇáÉ= sÉêë~åÇJ= ìåÇ= sÉêé~ÅâìåÖëâçëíÉåI= ÇKÜK= ÇáÉ=iáÉÑÉêìåÖ=ÉêÑçäÖí=łÑêÉá=e~ìë K=bê=ãìëë=~äëç=^ìÑïÉåÇìåÖÉå=ÄìÅÜÉåK=aáÉ=rãë~íòJ ëíÉìÉê=áëí=Ç~ÄÉá=~ìÑ=ÇÉã=hçåíç=OSMM=òì=ÉêÑ~ëëÉåI=Ç~=Éë=ëáÅÜ=~ìë=ëÉáåÉê=páÅÜí=ìã=ÉáJ åÉå=báåâ~ìÑ=Ü~åÇÉäíK= =
⌦= _ÉáëéáÉä=NW= _~êâ~ìÑ=îçå=sÉêé~ÅâìåÖëã~íÉêá~ä=Eqê~åëéçêíÄÉÜ®äíÉêI=h~êíçå~ÖÉåI=cçäáÉåI=m~äÉííÉåF= áã=tÉêí=îçå=PKMMMIMM=bìêç=EåÉííçFK= _Éå∏íáÖíÉ=hçåíÉåW= =
SMQM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=sÉêé~ÅâìåÖëã~íÉêá~ä= OSMM=Ó=sçêëíÉìÉê= OUUM=Ó=h~ëëÉ= =
_ìÅÜìåÖW= =
SMQM= OSMM=
PKMMMIMM= RTMIMM=
= ~å=
OUUM=
PKRTMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
================SMQM=
OUUM=
= p=
PKMMMIMM= =
= = ================OSMM=
OUUM=
RTMIMM= =
e= = = =
p= =
= = = e= = = = =
=
==========OUUM= =
SMQMI== OSMM=
e= PKRTMIMM=
= = = =
= ⌦= _ÉáëéáÉä=OW= _~åâΩÄÉêïÉáëìåÖ=ÇÉê=^ìëÖ~åÖëÑê~ÅÜí=~å=ÇÉå=péÉÇáíÉìê=NKRQTIMM=bìêç=EÄêìííçFK= =
=
=
4. Verkauf von Fertigerzeugnissen und Handelswaren
147
_Éå∏íáÖíÉ=hçåíÉåW= =
SNQM=Ó=^ìëÖ~åÖëÑê~ÅÜíÉå=ìåÇ=cêÉãÇä~ÖÉê= OSMM=Ó=sçêëíÉìÉê= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= =
_ìÅÜìåÖW= =
SNQM=
NKPMMIMM=
OSMM= =
OQTIMM=
= ~å=
OUMM=
NKRQTIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=============SNQM=
OUMM=
p=
NKPMMIMM= = =
=
p=
= =
=
================OSMM=
OUMM=
e= =
=========OUMM= =
= =
=
e=
SNQMI== OSMM=
NKRQTIMM= =
=
e= =
=
=
= =
=
=
OQTIMM= =
=
=
= =
=
c~ää= OW= bêÑçäÖí= ÇÉê= sÉêë~åÇ= îçå= bêòÉìÖåáëëÉå= ÇìêÅÜ= ÉáåÉå= ÉáÖÉåÉå= cìÜêé~êâ= çÇÉê= ïáêÇ= sÉêé~ÅâìåÖëã~íÉêá~ä= ÑΩê= ÇáÉ= mêçÇìâíÉ= ëÉäÄëí= ÜÉêÖÉëíÉääíI= ëç= Ñ~ääÉå= áã= _ÉíêáÉÄ= ^ìÑïÉåÇìåÖÉå= ~åK= aìêÅÜ= tÉáíÉêîÉêêÉÅÜåìåÖ= ~å= ÇÉå= hìåÇÉå= ïÉêÇÉå= bêä∏ëÉ= ÖÉåÉêáÉêíI= ÇáÉ= ÇáÉëÉ= ^ìÑïÉåÇìåÖÉå= ~ìëÖäÉáÅÜÉåK= däÉáÅÜÉë= Öáäí= ~ìÅÜI= ïÉåå= ÇÉã= hìåÇÉå= ÇÉê= îçå= aêáííÉå= ÇìêÅÜÖÉÑΩÜêíÉ= sÉêë~åÇ= çÇÉê= ÇáÉ= ~åÇÉêïÉáíáÖ= ÄÉòçÖÉåÉ= sÉêé~ÅâìåÖ=áå=oÉÅÜåìåÖ=ÖÉëíÉääí=ïáêÇK= =
⌦= _ÉáëéáÉäW= bë=ïÉêÇÉå=e~åÇÉäëï~êÉå=áã=tÉêí=îçå=NRKMMMIMM=bìêç=EåÉííçF=îÉêâ~ìÑíK=aÉã=hìåJ ÇÉå= ïÉêÇÉå= åÉÄÉå= ÇÉã= t~êÉåïÉêí= òìë®íòäáÅÜ= RMMIMM= bìêç= ÑΩê= sÉêé~ÅâìåÖ= ìåÇ= TRMIMM=bìêç=ÑΩê=ÇÉå=qê~åëéçêí=ÄÉêÉÅÜåÉíK= = = t~êÉåïÉêí= NRKMMMIMM== H==sÉêé~ÅâìåÖ= RMMIMM== H==cê~ÅÜí= TRMIMM== Z==pìããÉ=ÇÉê=rãë~íòÉêä∏ëÉ=
NSKORMIMM==
= _Éå∏íáÖíÉ=hçåíÉåW= =
OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= RNMM=Ó=rãë~íòÉêä∏ëÉ=ÑΩê=t~êÉå= QUMM=Ó=rãë~íòëíÉìÉê= = =
=
148
C. Laufende Buchungen in Industriebetrieben
_ìÅÜìåÖW= =
OQMM=
NVKPPTIRM=
=
=
~å=
RNMM=
NSKORMIMM=
=
QUMM=
PKMUTIRM=
=
cê~ÅÜí=ìåÇ=sÉêé~ÅâìåÖ=ïÉêÇÉå=~äëç=òìë~ããÉå=ãáí=ÇÉã=t~êÉåïÉêí=~ìÑ=ÇÉã=bêJ íê~Öëâçåíç= RNMM= EÄòïK= RMMM= ÄÉá= cÉêíáÖÉêòÉìÖåáëëÉåF= ÖÉÄìÅÜí= ìåÇ= ~ìÅÜ= ÉåíëéêÉJ ÅÜÉåÇ=ÄÉëíÉìÉêíK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=========OQMM=
RNMMI== QUMM=
NVKPPTIRM= =
= = =
= =
= = =
= =
e= = p=
=
=
=
= =
=
= p= = = =
===========RNMM= = OQMM=
e= NSKORMIMM=
= = ===========QUMM= =
OQMM=
e= PKMUTIRM=
=
4.4 Nachlässe 4.4.1
Sofortrabatte
k~ÅÜä®ëëÉ=ÇáÉëÉê=^êí=EòK_K=jÉåÖÉåê~Ä~ííÉI=qêÉìÉê~Ä~ííÉI=pçåÇÉêê~Ä~ííÉ=~åä®ëëäáÅÜ=ÉáJ åÉë= cáêãÉåàìÄáä®ìãëI= ìëïKF= ïÉêÇÉå= ~ìÑ= âÉáåÉã= ëÉé~ê~íÉå= hçåíç= ÖÉÄìÅÜíK= j~å= ëìÄíê~ÜáÉêí=ëáÉ=îçã=kÉííçï~êÉåïÉêí=Eism=åÉííçFK=aáÉëÉê=ïáêÇ=Ç~åå=~ìÑ=ÇÉã=hçåíç= RMMM= EÄòïK= RNMMF= áã= e~ÄÉå= ÉêÑ~ëëíK= a~ÇìêÅÜ= ïÉêÇÉå= pçÑçêíê~Ä~ííÉ= áåÇáêÉâí= ~ìÑ= ÇÉã=hçåíç=RMMM=EÄòïK=RNMMF=ÄÉêΩÅâëáÅÜíáÖíK== =
⌦= _ÉáëéáÉäW= sÉêâ~ìÑ=îçå=cÉêíáÖÉêòÉìÖåáëëÉå=áã=tÉêí=îçå=QKMMMIMM=bìêç=EåÉííçFK=^ìÑÖêìåÇ=ä~åÖJ à®ÜêáÖÉê=dÉëÅÜ®ÑíëÄÉòáÉÜìåÖÉå=ãáí=ÇÉã=hìåÇÉå=ïáêÇ=Éáå=o~Ä~íí=îçå=NM=B=ÖÉï®ÜêíK= =
= ism= Ó==NM=B=hìåÇÉåê~Ä~íí==
Z==wsm=Eòì=ÄìÅÜÉå=~ìÑ=hçåíç=RMMMF= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= RMMM=Ó=rãë~íòÉêä∏ëÉ=ÑΩê=ÉáÖÉåÉ=bêòÉìÖåáëëÉ= QUMM=Ó=rãë~íòëíÉìÉê= =
QKMMMIMM== QMMIMM== PKSMMIMM==
4. Verkauf von Fertigerzeugnissen und Handelswaren
149
_ìÅÜìåÖW= =
OQMM=
QKOUQIMM=
=
=
~å=
RMMM=
PKSMMIMM=
=
QUMM=
SUQIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
========OQMM=
RMMMI== QUMM=
e= =
p=
QKOUQIMM= =
= =
=
= OQMM=
= =
= =
=
= =
= =
=
=
=
=
= =
= = =
========RMMM=
p=
============QUMM=
=
=
e= PKSMMIMM=
OQMM=
= e= SUQIMM=
= =
4.4.2
Nachlässe aufgrund von Mängelrügen, Boni und Skonti
aáÉ=kÉííçïÉêíÉ=îçå=k~ÅÜä®ëëÉå=~ìÑÖêìåÇ=îçå=j®åÖÉäêΩÖÉåI=_çåá=ìåÇ=pâçåíá=ïÉêJ ÇÉå=áã=pçää=ÇÉë=hçåíçë=RMMN=Ó=bêä∏ëÄÉêáÅÜíáÖìåÖÉå=ÄòïK=ÄÉá=e~åÇÉäëï~êÉå=~ìÑ= ÇÉã=hçåíç=RNMN=ÖÉë~ããÉäíK=bë=Ü~åÇÉäí=ëáÅÜ=Ç~ÄÉá=ìã=råíÉêâçåíÉå=ÇÉê=hçåíÉå= RMMM=ìåÇ=RNMM=Ee~ìéíâçåíÉåFI=ïÉäÅÜÉ=~ã=båÇÉ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=ÇáÉ=p~äÇÉå=ÇÉê= råíÉêâçåíÉå=~ìÑåÉÜãÉåK=a~=ëáÅÜ=ÇáÉëÉ=k~ÅÜä®ëëÉ=ÇáÉ=_ÉãÉëëìåÖëÖêìåÇä~ÖÉ=ÑΩê=ÇáÉ= rãë~íòëíÉìÉê= ®åÇÉêíI= ãìëë= ÇáÉ= rãë~íòëíÉìÉê= ~åíÉáäáÖ= âçêêáÖáÉêí= ïÉêÇÉåK= aáÉ= dÉJ ë~ãíÑçêÇÉêìåÖ=~å=ÇÉå=hìåÇÉå=åáããí=å~íΩêäáÅÜ=~ìÅÜ=~ÄK= =
⌦= _ÉáëéáÉäW= a~ë=råíÉêåÉÜãÉå=_~áÉêäëíçåÉ=dãÄe=Ü~í=ëáÅÜ=~ìÑ=ÇáÉ=^ìÑÄÉêÉáíìåÖ=EpÅÜäÉáÑÉåI=mçJ äáÉêÉåF= ìåÇ= ÇÉå= ~åëÅÜäáÉ≈ÉåÇÉå= tÉáíÉêîÉêâ~ìÑ= îçå= ÉÇäÉå= jáåÉê~äáÉå= ëéÉòá~äáëáÉêíK= aÉê=báÖÉåíΩãÉê=áëí=ëÉÜê=ìã=ÇáÉ=mÑäÉÖÉ=ìåÇ=ÇÉå=bêÜ~äí=ëÉáåÉë=hìåÇÉåëí~ããÉë=ÄÉJ ãΩÜíK=^ääÉ=hìåÇÉåI=ÇáÉ=áã=i~ìÑÉ=ÇÉë=g~ÜêÉë=ÉáåÉ=ÄÉëíáããíÉ=jÉåÖÉ=îçå=mêçÇìâíÉå= ~ÄåÉÜãÉåI=ÉêÜ~äíÉå=ÇÉëÜ~äÄ=ÉáåÉå=mêÉáëå~ÅÜä~ëë=îçå=P=B=~ìÑ=ÇÉå=g~ÜêÉëìãë~íòK= báå= hìåÇÉ= ÉêêÉáÅÜí= åìå= ÇáÉëÉ= rãë~íòãÉåÖÉ= EÑΩê= cÉêíáÖÉêòÉìÖåáëëÉFK= bê= ÉêÜ®äí= ~äëç= ÇÉå=_çåìë=îçå=P=B=~ìÑ=ÉáåÉå=dÉë~ãíìãë~íò=îçå=NQRKMMMIMM=bìêç=EåÉííçFK= =
== _çåìë=
H== rpíJhçêêÉâíìê=
Z== cçêÇÉêìåÖëâçêêÉâíìê=
QKPRMIMM== Z=P=B=îK=NQRKMMMIMM==
UOSIRM== Z=NV=B=îK=QKPRMIMM==
RKNTSIRM== =
=
_Éå∏íáÖíÉ=hçåíÉåW= =
RMMN=Ó=bêä∏ëÄÉêáÅÜíáÖìåÖÉå= QUMM=Ó=rãë~íòëíÉìÉê== OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉåJ=ìåÇ=iÉáëíìåÖÉå= =
150
C. Laufende Buchungen in Industriebetrieben
_ìÅÜìåÖW= =
RMMN=
QKPRMIMM=
QUMM=
UOSIRM=
= ~å=
OQMM=
RKNTSIRM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========RMMN=
e= = p=
==OQMM=
OQMM=
QKPRMIMM= =
= = =
=
RMMNI== QUMM=
=
=
=
=
=
p=
=======QUMM=
OQMM=
UOSIRM= =
=
=
=
e= = =
=
= = =
=
e= RKNTSIRM= =
= =
=
= =
4.5 Rücksendungen pÉåÇÉí=Éáå=hìåÇÉ=cÉêíáÖÉêòÉìÖåáëëÉ=çÇÉê=e~åÇÉäëï~êÉå=~ìÑÖêìåÇ=îçå=j®åÖÉäå= òìêΩÅâI=ëç=ïáêÇ=ÇáÉ=sÉêâ~ìÑëÄìÅÜìåÖ=Ö~åò=çÇÉê=íÉáäïÉáëÉ=êΩÅâÖ®åÖáÖ=ÖÉã~ÅÜí= EpíçêåçÄìÅÜìåÖFK= aìêÅÜ=àÉÇÉ=oΩÅâëÉåÇìåÖ=åÉÜãÉå=ÇáÉ=ÄÉêÉáíë=ÖÉÄìÅÜíÉå=rãë~íòÉêä∏ëÉ=~ÄK=a~=ÇáÉëÉ= ÇáÉ=_ÉêÉÅÜåìåÖëÖêìåÇä~ÖÉ=ÑΩê=ÇáÉ=rãë~íòëíÉìÉê=Ç~êëíÉääÉåI=ïáêÇ=~ìÅÜ=ÉáåÉ=hçêêÉâJ íìê=ÇÉê=píÉìÉê=ÉêÑçêÇÉêäáÅÜK= =
⌦= _ÉáëéáÉäW= báå= hìåÇÉ= ëÉåÇÉí= RM= B= ÉáåÉê= e~åÇÉäëï~êÉåäáÉÑÉêìåÖ= áã= tÉêí= îçå= QKRMMIMM= bìêç= òìêΩÅâK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
RNMM=Ó=rãë~íòÉêä∏ëÉ=ÑΩê=t~êÉå= QUMM=Ó=rãë~íòëíÉìÉê== OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉåJ=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
RNMM=
OKORMIMM=
QUMM=
QOTIRM=
= ~å=
OQMM=
OKSTTIRM=
=
hçåíÉåÇ~êëíÉääìåÖ=EáåâäK=_ìÅÜìåÖëÉáåíê®ÖÉ=ÄÉáã=sÉêâ~ìÑFW= =
p=
===RNMM=
e= =
OQMM= OKORMIMM= OQMM= QKRMMIMM= =
=
p= RNMMI= QUMM=
===OQMM= RKPRRIMM=
RNMMI= QUMM=
e= OKSTTIRM=
4. Verkauf von Fertigerzeugnissen und Handelswaren
p= OQMM=
QUMM= QOTIRM= OQMM=
151
e= =
=
=
URRIMM= =
=
=
= =
=
= aáÉ=oΩÅâëÉåÇìåÖ=îçå=iÉáÜîÉêé~ÅâìåÖ=ïáêÇ=~å~äçÖ=îÉêÄìÅÜíK== =
⌦= _ÉáëéáÉäW= báå= hìåÇÉ= EcÉêíáÖÉêòÉìÖåáëëÉF= ëÉåÇÉí= iÉáÜîÉêé~ÅâìåÖ= òìêΩÅâK= bë= ïÉêÇÉå= áÜã= OPUIMM=bìêç=EÄêìííçF=ÖìíÖÉëÅÜêáÉÄÉåK= _Éå∏íáÖíÉ=hçåíÉåW= =
RMMM=Ó=rãë~íòÉêä∏ëÉ=ÑΩê=ÉáÖÉåÉ=bêòÉìÖåáëëÉ= QUMM=Ó=rãë~íòëíÉìÉê== OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉåJ=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
RMMM=
OMMIMM=
QUMM=
PUIMM=
= ~å=
OQMM=
OPUIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
======RMMM=
e= = p=
OQMM=
OMMIMM= =
= = =
=
p= OQMM=
=
=
=
=
OQMM=
=
=======QUMM=
e= = =
=
PUIMM= =
= = =
=
=
RMMMI== QUMM=
=
=
e= OPUIMM= =
= =
=
=
4.6 Zahlungseingänge (inkl. Anzahlungen) táêÇ= ÉáåÉ= cçêÇÉêìåÖ= ÇìêÅÜ= ÉáåÉå= hìåÇÉå= ÄÉÖäáÅÜÉåI= ëç= áëí= ÄÉá= ÇÉê= sÉêÄìÅÜìåÖ= áããÉê=Ç~ê~ìÑ=òì=~ÅÜíÉåI=çÄ=ÇÉê=hìåÇÉ=ÇÉå=~åÖÉÄçíÉåÉå=pâçåíç=~ìëåìíòíK== a~ë=w~ÜäìåÖëòáÉäI=Ç~ë=ÇÉã=hìåÇÉå=~åÖÉÄçíÉå=ïáêÇ=Eáå=ÇÉê=oÉÖÉä=PM=q~ÖÉFI=âçããí= ÉáåÉê= hêÉÇáíÖÉï®ÜêìåÖ= ÖäÉáÅÜK= _Éá= ÑêΩÜòÉáíáÖÉê= _Éò~ÜäìåÖ= EáååÉêÜ~äÄ= ÇÉê= pâçåíçJ ÑêáëíW=áå=ÇÉê=oÉÖÉä=NQ=q~ÖÉF=â~åå=ÇÉê=hìåÇÉ=ÇÉå=pâçåíç=åìíòÉåK=w~Üäí=Éê=Éêëí=å~ÅÜ= ^Ää~ìÑ=ÇÉë=w~ÜäìåÖëòáÉäë=âçëíÉíI=áÜå=ÇáÉëÉê=łhêÉÇáí =ÇÉå=pâçåíçK=cΩê=ÇÉå=iáÉÑÉê~åJ íÉå=ÄÉÇÉìíÉí=ÇáÉë=Ü∏ÜÉêÉ=rãë~íòÉêä∏ëÉK= =
⌦= _ÉáëéáÉä=NW= báå= hìåÇÉ= ÄÉÖäÉáÅÜí= ëÉáåÉ=pÅÜìäÇ= EcÉêíáÖÉêòÉìÖåáëîÉêâ~ìÑF= áå= e∏ÜÉ= îçå= NQKSNSIMM= bìêç= ÇìêÅÜ= _~åâΩÄÉêïÉáëìåÖK= pâçåíç= ïáêÇ= îçå= áÜã= åáÅÜí= áå= ^åëéêìÅÜ= ÖÉJ åçããÉåK= =
=
152
C. Laufende Buchungen in Industriebetrieben
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉåJ=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
OUMM=
NQKSNSIMM=
~å=
OQMM=
NQKSNSIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==========OUMM=
e= =
OQMM=
NQKSNSIMM= =
= =
p=
=======OQMM=
RMMM= NQKSNSIMM= OUMM=
e= NQKSNSIMM=
= =
káããí=Éáå=hìåÇÉ=~ääÉêÇáåÖë=ÇÉå=pâçåíç=áå=^åëéêìÅÜI=ëç=â~åå=òìê=_ÉêÉÅÜåìåÖ=îçå= ÇÉëëÉå=e∏ÜÉ=Éáå=®ÜåäáÅÜÉë=pÅÜÉã~=ïáÉ=ÄÉáã=báåâ~ìÑ=îçå=tÉêâëíçÑÑÉå=îÉêïÉåÇÉí= ïÉêÇÉåK= =
= dÉë~ãíÑçêÇÉêìåÖ=EÄêìííçF= Ó==ÖÉÄìÅÜíÉ=oΩÅâëÉåÇìåÖÉå=EÄêìííçF= Ó==ÖÉÄìÅÜíÉ=k~ÅÜä®ëëÉ=EÄêìííçF=
Z==oÉëíÑçêÇÉêìåÖ=EÄêìííçF= Ó==pâçåíç=EåÉííçF=
Z=ñ=B=pâçåíç=îçå=oÉëíÑçêÇÉêìåÖ=EÄêìííçF=Ó=rpí=
Ó==rpíJhçêêÉâíìê=
Z=rpí=~ìÑ=pâçåíç=EåÉííçF=
Z==_~åâΩÄÉêïÉáëìåÖ=ÇÉë=hìåÇÉå= =
^ÄÄáäÇìåÖ=QVW=pÅÜÉã~=pâçåíç=EsÉêâ~ìÑF= = få= ÇÉê= qÜÉçêáÉ= ïáêÇ= ÇÉê= kÉííçëâçåíç= îçã= t~êÉåïÉêí= ÄÉêÉÅÜåÉíK= aáÉ= òìë~ããÉå= ãáí= ÇÉã= t~êÉåïÉêí= ~ìÑ= ÇÉã= hçåíç= RMMM= ÄòïK= RNMM= ÉêÑ~ëëíÉå= _ÉòìÖëâçëíÉå= ëáåÇ= ÇÉãå~ÅÜ=åáÅÜí=ëâçåíáÉêÑ®ÜáÖK= = = ^åÑ®åÖäáÅÜÉê=t~êÉåïÉêí=E^ìëÖ~åÖëêÉÅÜåìåÖF= Ó== ÖÉÄìÅÜíÉ=t~êÉåêΩÅâëÉåÇìåÖÉå=EåÉííçF= Ó== ÖÉÄìÅÜíÉ=k~ÅÜä®ëëÉ=EåÉííçF=
Z== _ÉêÉÅÜåìåÖëÖêìåÇä~ÖÉ=ÇÉë=pâçåíç= =
få= ÇÉê= mê~ñáë= ïáêÇ= ÇÉê= _êìííçëâçåíç= îçå= ÇÉê= oÉëíÑçêÇÉêìåÖ= EÄêìííçF= ÄÉêÉÅÜåÉíI= ~ìÅÜ=ïÉåå=Ç~êáå=_ÉòìÖëâçëíÉå=ÉåíÜ~äíÉå=ëáåÇK=aìêÅÜ=eÉê~ìëêÉÅÜåÉå=ÇÉê=rãë~íòJ ëíÉìÉê=ÉêÖáÄí=ëáÅÜ=Ç~ê~ìë=ÇÉê=kÉííçëâçåíçK=pç=ïáêÇ=~ìÅÜ=áå=ÇáÉëÉã=iÉÜêÄìÅÜ=îÉêÑ~ÜJ êÉåK= =
q=
4. Verkauf von Fertigerzeugnissen und Handelswaren
153
⌦= _ÉáëéáÉä=OW= báå=hìåÇÉ=EcÉêíáÖÉêòÉìÖåáëëÉF=ΩÄÉêïÉáëí=ÇÉå=ëÅÜìäÇáÖÉå=oÉÅÜåìåÖëÄÉíê~Ö=áå=e∏ÜÉ= îçå=NMKSSOIQM=bìêç=ìåíÉê=^ÄòìÖ=îçå=O=B=pâçåíçK=bë=â~ã=òì=âÉáåÉêäÉá=oΩÅâëÉåÇìåJ ÖÉå=çÇÉê=å~ÅÜíê®ÖäáÅÜÉå=mêÉáëå~ÅÜä®ëëÉåK=aáÉ=iáÉÑÉêìåÖ=ÉêÑçäÖíÉ=łÑêÉá=e~ìë K= = dÉë~ãíÑçêÇÉêìåÖ=Z=oÉëíÑçêÇÉêìåÖ= NMKSSOIQM== = Ó== pâçåíç=EåÉííçF=
NTVIOM== ëáÉÜÉ=kÉÄÉåêÉÅÜåìåÖ=
Ó== rpíJhçêêÉâíìê=
PQIMR== Z=NV=B=îK=NTVIOM==
Z==_~åâΩÄÉêïÉáëìåÖ=ÇÉë=hìåÇÉå=
NMKQQVINR==
=
=
kÉÄÉåêÉÅÜåìåÖW= =
= pâçåíç=EÄêìííçF=
ONPIOR= Z=O=B=îK=NMKSSOIQM===
PQIMR== Z=ONPIOR : NNV ⋅ NV=
Ó== rpí=
Z==pâçåíç=EåÉííçF=
NTVIOM==
=
= _Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= RMMN=Ó=bêä∏ëÄÉêáÅÜíáÖìåÖÉå= QUMM=Ó=rãë~íòëíÉìÉê== OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉåJ=ìåÇ=iÉáëíìåÖÉå= = _ìÅÜìåÖW= =
OUMM=
NMKQQVINR=
RMMN=
NTVIOM=
QUMM=
PQIMR=
= ~å=
OQMM=
NMKSSOIQM=
=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
e=
= = ========RMMN=
OQMM= = p=
NTVIOM= = = = ========QUMM=
= = = = = = e= = =
= = =
= = =
= = =
NKTMOIQM= = =
=
=
=
PQIMR
OQMM=
=
========OQMM=
= p=
OQMM=
NMKQQVINR= =
e= = p= = RMMMI= QUMM= = = = e= = =
OQMM=
=
=======OUMM=
NMKSSOIQM= OUMMI=RMMNI= QUMM= NMKSSOIQM = = = = =
154
C. Laufende Buchungen in Industriebetrieben
iÉáëíÉí=Éáå=hìåÇÉ=ÉáåÉ=^åò~ÜäìåÖ=~ìÑ=ÉáåÉ=òìâΩåÑíáÖÉ=t~êÉåäáÉÑÉêìåÖI=ëç=ÉåíëíÉÜí= ÖÉÖÉåΩÄÉê=ÇáÉëÉã=hìåÇÉå=ÉáåÉ=sÉêÄáåÇäáÅÜâÉáí=EàÉ=å~ÅÜ=c~ää=ëçÖK=âìêòJ=çÇÉê=ä~åÖJ ÑêáëíáÖÉê=hìåÇÉåâêÉÇáíFI=ÇÉêÉå=kÉííçïÉêí=~ìÑ=ÇÉã=é~ëëáîÉå=_Éëí~åÇëâçåíç=QPMM= Ó=bêÜ~äíÉåÉ=^åò~ÜäìåÖÉå=~ìÑ=_ÉëíÉääìåÖÉå=ÖÉÄìÅÜí=ïáêÇK= råíÉê= ~åÇÉêÉã= ëçää= ÇÉê= hìåÇÉ= Ç~ÇìêÅÜ= ~å= ëÉáåÉå= ^ìÑíê~Ö= ÖÉÄìåÇÉå= ïÉêÇÉåI= áåJ ÇÉã=ÇáÉ=^åò~ÜäìåÖ=åáÅÜí=çÇÉê=åáÅÜí=îçääëí®åÇáÖ=êΩÅâò~ÜäÄ~ê=áëíK=aáÉ=^åò~ÜäìåÖ=Ü~í= áã=dêç≈ÖÉëÅÜ®Ñí=~ìÅÜ=ÇáÉ=cìåâíáçåI=ÇÉã=iáÉÑÉê~åíÉå=ÇÉå=báåâ~ìÑ=òì=Éêã∏ÖäáÅÜÉåI= ïÉåå=Éê=e®åÇäÉêI=çÇÉê=~ÄÉê=ÇÉå=j~íÉêá~äÉáåâ~ìÑ=ìåÇ=ÇáÉ=mêçÇìâíáçåI=ïÉåå=Éê=eÉêJ ëíÉääÉê=áëíK= =
⌦= _ÉáëéáÉäW= báå=hìåÇÉ=äÉáëíÉí=å~ÅÜ=ÖÉëíÉääíÉê=^åò~ÜäìåÖëêÉÅÜåìåÖ=ÉáåÉ=^åò~ÜäìåÖ=áå=e∏ÜÉ=îçå= NNKVMMIMM=bìêç=~ìÑ=ÉáåÉ=e~åÇÉäëï~êÉåÄÉëíÉääìåÖK= = = ^åò~ÜäìåÖ= NNKVMMIMM== =
NKVMMIMM== Z=NNKVMMIMM : NNV ⋅ NV=
Ó==NV=B=rpí=
Z==tÉêí=~ìÑ=hçåíç=QPMM=
NMKMMMIMM== =
= _Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= QPMM=Ó=bêÜ~äíÉåÉ=^åò~ÜäìåÖÉå=~ìÑ=_ÉëíÉääìåÖÉå= QUMM=Ó=rãë~íòëíÉìÉê== =
_ìÅÜìåÖW= =
OUMM=
NNKVMMIMM=
=
=
~å=
QPMM=
NMKMMMIMM=
=
QUMM=
NKVMMIMM=
=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========OUMM=
QPMMI== QUMM=
NNKVMMIMM= =
= =
=
= OUMM=
= =
= =
=
= =
=
p=
QUMM=
e=
= = =
=
e= =
= = =
= = =
p=
=
=========QPMM=
=
=
OUMM=
e= NMKMMMIMM=
NKVMMIMM=
= aÉã=hìåÇÉå=ïÉêÇÉå=åìå=ÇáÉ=ÄÉëíÉääíÉå=t~êÉå=ÖÉäáÉÑÉêíK=aáÉ=oÉÅÜåìåÖ=ëíÉääí=ëáÅÜ= ~ìÑÖêìåÇ=ÇÉê=ÖÉäÉáëíÉíÉå=^åò~ÜäìåÖ=ïáÉ=ÑçäÖí=Ç~êW= = =
4. Verkauf von Fertigerzeugnissen und Handelswaren
=
t~êÉåïÉêí=
155
ORKMMMIMM== =
Ó== ÖÉäÉáëíÉíÉ=^åò~ÜäìåÖ=Ehçåíç=QPMMF=
NMKMMMIMM== =
Z== wïáëÅÜÉåëìããÉ=
NRKMMMIMM== =
H== rpí=
OKURMIMM== Z=NV=B=îK=NRKMMMIMM==
Z== oÉÅÜåìåÖëÄÉíê~Ö=EcçêÇÉêìåÖ=ÄêìííçF=
NTKURMIMM== =
= _Éå∏íáÖíÉ=hçåíÉåW= =
OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= QPMM=Ó=bêÜ~äíÉåÉ=^åò~ÜäìåÖÉå=~ìÑ=_ÉëíÉääìåÖÉå= RMMM=Ó=rãë~íòÉêä∏ëÉ=ÑΩê=ÉáÖÉåÉ=bêòÉìÖåáëëÉ= QUMM=Ó=rãë~íòëíÉìÉê== =
_ìÅÜìåÖW= =
OQMM=
NTKURMIMM=
=
=
QPMM=
NMKMMMIMM=
~å=
RMMM=
ORKMMMIMM=
=
QUMM=
OKURMIMM=
=
=
=
=
aáÉ=sÉêÄáåÇäáÅÜâÉáí=EQPMMF=ïáêÇ=ïáÉÇÉê=~ìëÖÉÄìÅÜíK=aáÉ=rãë~íòëíÉìÉê=ïáêÇ=åìê=~ìÑ= ÇáÉ= łwïáëÅÜÉåëìããÉ = ÄÉêÉÅÜåÉíI= Ç~= ÇÉê= oÉëí= ÄÉêÉáíë= ÄÉá= ÇÉê= ^åò~ÜäìåÖ= ÄÉêΩÅâJ ëáÅÜíáÖí=ïìêÇÉK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p= RMMMI= QUMM=
=
=========OQMM=
e= = p=
NTKURMIMM= =
= = =
=
= =
= = =
= =
p=
===========QPMM=
RMMMI= QUMM=
NMKMMMIMM= OUMM= NMKMMMIMM= = =
=
= =
e= = p=
= = =
========RMMM= OQMMI= QPMM=
==========QUMM=
e= ORKMMMIMM=
= e=
=
=
OUMM=
NKVMMIMM=
=
=
OQMMI= QPMM=
OKURMIMM=
=
4.7 Kontenabschluss wìã=båÇÉ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=ëáåÇ=áã=sÉêâ~ìÑëÄÉêÉáÅÜI=®ÜåäáÅÜ=ïáÉ=ÄÉáã=báåâ~ìÑ= îçå=tÉêâëíçÑÑÉåI=ÄÉëíáããíÉ=^ÄëÅÜäìëë~êÄÉáíÉå=ÇìêÅÜòìÑΩÜêÉåK=a~òì=ÖÉÜ∏êÉå=~ìÅÜ= ÇáÉ= bêãáííäìåÖ= ÇÉê= _Éëí~åÇëîÉê®åÇÉêìåÖÉå= ÄÉá= ÑÉêíáÖÉå= ìåÇ= ìåÑÉêíáÖÉå= bêòÉìÖåáëJ ëÉå=ìåÇ=ÇÉê=^ÄëÅÜäìëë=ÇÉê=ãáí=ÇÉã=sÉêâ~ìÑ=îçå=cÉêíáÖÉêòÉìÖåáëëÉå=ìåÇ=e~åÇÉäëJ =
156
C. Laufende Buchungen in Industriebetrieben
ï~êÉå=áå=sÉêÄáåÇìåÖ=ëíÉÜÉåÇÉå=hçåíÉå=E~ìë=dêΩåÇÉå=ÇÉê=sçääëí®åÇáÖâÉáí=ÇÉã=g~ÜJ êÉë~ÄëÅÜäìëëâ~éáíÉä=a=îçêÖÉòçÖÉåFK=
4.7.1
Abschluss der Verkaufs-Ertragskonten
táÉ=~ääÉ=~åÇÉêÉå=bêíê~ÖëâçåíÉå=ïÉêÇÉå=~ìÅÜ=ÇáÉ=hçåíÉå=RMMM=ìåÇ=RNMM=ΩÄÉê=Ç~ë= dÉïáååJ= ìåÇ= sÉêäìëíâçåíç= ~ÄÖÉëÅÜäçëëÉåK= _Éîçê= ÇáÉë= ~ääÉêÇáåÖë= ÖÉëÅÜÉÜÉå= â~ååI= ãΩëëÉå= òìå®ÅÜëí= ÇáÉ= Ç~òìÖÉÜ∏êáÖÉå= råíÉêâçåíÉå= ~ÄÖÉëÅÜäçëëÉå= ïÉêÇÉåK= bë= Ü~åJ ÇÉäí=ëáÅÜ=ÜáÉêÄÉá=ìã=sçê~ÄëÅÜäìëëÄìÅÜìåÖÉåK= =
⌦= _ÉáëéáÉäW= wìã= båÇÉ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ëáåÇ= ÑΩê= ÇáÉ= hçåíÉå= RMMM= ìåÇ= RMMN= ÑçäÖÉåÇÉ= pçääJ= ìåÇ=e~ÄÉåëìããÉå=ÄÉâ~ååíW= =
hçåíç=
pçää=
e~ÄÉå=
RMMM=
NQKRMMIMM==
ORMKMMMIMM==
RMMN=
RKMMMIMM==
J=
=
^ìÑÖêìåÇ=ÇáÉëÉê=a~íÉå=âçããí=Éë=~ã=PNKNOK=òì=ÑçäÖÉåÇÉê=sçê~ÄëÅÜäìëëÄìÅÜìåÖ=ENF= ìåÇ=^ÄëÅÜäìëëÄìÅÜìåÖ=EOFW= =
hçåíÉåÇ~êëíÉääìåÖ=NW= = p=
==================RMMN=
OQMM=
RKMMMIMM= RMMM=
=
RKMMMIMM= =
e= RKMMMIMM=
RKMMMIMM=
= _ìÅÜìåÖ=~ã=PNKNOKW= =
RMMM=
RKMMMIMM=
~å=
RMMN=
RKMMMIMM=
= a~=k~ÅÜä®ëëÉ=ÇáÉ=rãë~íòÉêä∏ëÉ=ëÉåâÉåI=í~ìÅÜÉå=ÇáÉëÉ=áã=pçää=ÇÉë=hçåíçë=RMMM=EbêJ íê~ÖëâçåíçW= ^Äå~ÜãÉ= áã= pçääF= ~ìÑK= k~ÅÜ= ^ÄëÅÜäìëë= ÇÉë= hçåíçë= RMMM= ëíÉÜÉå= áã= dìsJhçåíç= ÇÉå= ÖÉÄìÅÜíÉå= ^ìÑïÉåÇìåÖÉå= ÑΩê= ÇáÉ= ÉáåÖÉëÉíòíÉå= mêçÇìâíáçåëÑ~âíçJ êÉå=ÇáÉ=ÉêòáÉäíÉå=rãë~íòÉêä∏ëÉ=ÖÉÖÉåΩÄÉêK== =
hçåíÉåÇ~êëíÉääìåÖ=OW= = =
p= OQMM= RMMN= UMOM=
= =
==================RMMM= NQKRMMIMM= OQMM= RKMMMIMM= OPMKRMMIMM= =
ORMKMMMIMM= =
e= ORMKMMMIMM= =
=
ORMKMMMIMM=
4. Verkauf von Fertigerzeugnissen und Handelswaren
157
_ìÅÜìåÖ=~ã=PNKNOKW= =
RMMM= =
OPMKRMMIMM=
~å=
UMOM=
OPMKRMMIMM=
få=ÇÉê=oÉÖÉä=ïÉêÇÉå=åáÅÜí=~ääÉ=ÜÉêÖÉëíÉääíÉå=bêòÉìÖåáëëÉ=ëçÑçêí=îÉêâ~ìÑíK=bë=âçããí= êÉÖÉäã®≈áÖ= òì= i~ÖÉêòìÖ®åÖÉå= ìåÇ=JÉåíå~ÜãÉåI=ÇáÉ= ÇáÉ= dÉïáååJ= ìåÇ= sÉêäìëíêÉÅÜJ åìåÖ=îÉêÑ®äëÅÜÉåK=a~ÜÉê=áëí=ÉáåÉ=_ÉêΩÅâëáÅÜíáÖìåÖ=îçå=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=ìåJ ~ÄÇáåÖÄ~êK= =
4.7.2
Ermittlung von Bestandveränderungen
_áëÜÉê=ïìêÇÉ=Ç~îçå=~ìëÖÉÖ~åÖÉåI=Ç~ëë=bêòÉìÖåáëëÉ=áå=ÇÉê=oÉÅÜåìåÖëéÉêáçÇÉ=áÜêÉê= eÉêëíÉääìåÖ= ~ìÅÜ= îÉêâ~ìÑí= ïÉêÇÉåK= aáÉë= Ü®ííÉ= òìê= cçäÖÉI= Ç~ëë= ÇáÉ= ^åÑ~åÖëJ= ìåÇ= pÅÜäìëëÄÉëí®åÇÉ=~ìÑ=ÇÉå=hçåíÉå=ONMM=Ó=råÑÉêíáÖÉ=bêòÉìÖåáëëÉ=ìåÇ=OOMM=Ó=cÉêJ íáÖÉ=bêòÉìÖåáëëÉ=áÇÉåíáëÅÜ=ï®êÉåK=bë=âçããí=~ÄÉê=áå=ÇÉê=oÉÖÉä=òì=_Éëí~åÇëîÉê®åJ ÇÉêìåÖÉåI=Ç~=^Äë~íòëÅÜï~åâìåÖÉå=ÇìêÅÜ=ÇáÉ=mìÑÑÉêÑìåâíáçå=ÇÉê=i~ÖÉêÜ~äíìåÖ=~ìÑJ ÖÉÑ~åÖÉå=ïÉêÇÉå=ãΩëëÉåK= = _Éëí~åÇëâçåíÉå=ÑÉêíáÖÉ=ìåÇ=ìåÑÉêíáÖÉ=bêòÉìÖåáëëÉ=
= = = = = = = = = =
_Éëí~åÇëãÉÜêìåÖ= ^åÑ~åÖëÄÉëí~åÇ=Y=pÅÜäìëëÄÉëí~åÇ=
_Éëí~åÇëãáåÇÉêìåÖ= ^åÑ~åÖëÄÉëí~åÇ=[=pÅÜäìëëÄÉëí~åÇ=
bë= ëáåÇ= ãÉÜê= bêòÉìÖåáëëÉ= éêçÇìòáÉêí= ïçêÇÉå=~äë=~ÄÖÉëÉíòí=ïÉêÇÉå=âçååíÉåK= a~ÇìêÅÜ= â~ã= Éë= òì= ÉáåÉê= báåä~ÖÉêìåÖ= îçå= ^êíáâÉäåK= báåÉ= báåä~ÖÉêìåÖ= â~åå= ~ÄÉê= ~ìÅÜ= òìê= bêÜ∏ÜìåÖ= ÇÉê= iáÉÑÉêÄÉJ êÉáíëÅÜ~Ñí=ÉêÑçäÖÉåK=
aÉê= ^Äë~íò= ï~ê= Ü∏ÜÉê= ~äë= ÇáÉ= mêçÇìâJ íáçåK= bë= ïìêÇÉå= i~ÖÉêÄÉëí®åÇÉ= ~ÄÖÉJ Ä~ìíK= =
^ÄÄáäÇìåÖ=RMW=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=EÑÉêíáÖÉ=ìåÇ=ìåÑÉêíáÖÉ=bêòÉìÖåáëëÉF= = aáÉ= _ÉÇÉìíìåÖ= ÇÉê= _Éëí~åÇëîÉê®åÇÉêìåÖÉå= ÑΩê= ÇáÉ= dÉïáååJ= ìåÇ= sÉêäìëíêÉÅÜåìåÖ= ïáêÇ=åìå=~åÜ~åÇ=ÉáåÉë=ÉáåÑ~ÅÜÉå=oÉÅÜÉåÄÉáëéáÉäë=Éêä®ìíÉêíK= =
⌦= báåÉã=eÉêëíÉääÉê=îçå=rÜêÉå=äáÉÖÉå=ÑΩê=Ç~ë=dÉëÅÜ®Ñíëà~Üê=OMMT=ÑçäÖÉåÇÉ=a~íÉå=îçêW= =
mêçÇìâíáçåW== RMM=píΩÅâ= ^Äë~íòW== PRM=píΩÅâ=
^ìÑï~åÇLpíΩÅâW== QMIMM=bìêç= bêä∏ëLpíΩÅâW== RMIMM=bìêç=
^ìÑïÉåÇìåÖÉåW== OMKMMMIMM=bìêç= rãë~íòÉêä∏ëÉW== NTKRMMIMM=bìêç=
=
aáÉ=eÉêëíÉääìåÖ=ÇáÉëÉê=RMM=rÜêÉå=Ü~í=~äëç=áåëÖÉë~ãí=^ìÑïÉåÇìåÖÉå=áå=e∏ÜÉ=îçå= OMKMMMIMM= bìêç= îÉêìêë~ÅÜíK= aáÉëÉ= í~ìÅÜÉå= å~ÅÜ= ^ÄëÅÜäìëë= ÇÉê= ÉåíëéêÉÅÜÉåÇÉå= =
158
C. Laufende Buchungen in Industriebetrieben
^ìÑï~åÇâçåíÉå=áã=pçää=ÇÉë=hçåíçë=UMOM=~ìÑK=^ìÑ=ÇÉê=e~ÄÉåëÉáíÉ=ÇÉë=hçåíçë=UMOM= ëáåÇ= ÇáÉ= rãë~íòÉêä∏ëÉ= ~ìë= ÇÉã= sÉêâ~ìÑ= ÇÉê= PRM= rÜêÉå= òì= ÑáåÇÉåK= páÉ= ÄÉä~ìÑÉå= ëáÅÜ=~ìÑ=NTKRMMIMM=bìêçK= a~= ÇáÉ= rÜêÉå= NMIMM= bìêç= ΩÄÉê= ÇÉå= pÉäÄëíâçëíÉåéêÉáë= E^ìÑïÉåÇìåÖÉåLpíΩÅâF= îÉêJ â~ìÑí=ïìêÇÉåI=ãΩëëíÉ=ëáÅÜ=åìå=~ìë=ÇÉã=sÉêâ~ìÑ=Éáå=dÉïáåå=ÉêÖÉÄÉåK== =
p=
====================UMOM=
^ìÑïÉåÇìåÖÉå=
OMKMMMIMM= bêíê®ÖÉ=
NTKRMMIMM=
= sÉêäìëí=
OKRMMIMM=
=
=
e=
OMKMMMIMM= =
OMKMMMIMM=
=
a~ë=hçåíç=UMOM=ïÉáëí=àÉÇçÅÜ=ÉáåÉå=sÉêäìëí=îçå=OKRMMIMM=bìêç=~ìëI=Ç~=ëáÅÜ=ÇáÉ=^ìÑJ ïÉåÇìåÖÉå= ìåÇ= bêíê®ÖÉ= ~ìÑ= ìåíÉêëÅÜáÉÇäáÅÜÉ= jÉåÖÉå= ÄÉòáÉÜÉåK= aÉê= ^ìÑï~åÇ= ÑΩê= RMM=píΩÅâ=ëíÉÜí=ÉáåÉã=bêä∏ë=ÑΩê=PRM=píΩÅâ=ÖÉÖÉåΩÄÉêK=aáÉ=NRM=píΩÅâI=ÇáÉ=~ìÑ=i~ÖÉê= ÖáåÖÉåI= ïìêÇÉå= åáÅÜí= ÄÉêΩÅâëáÅÜíáÖíK= páÉ= ëíÉääÉå= ÉáåÉ= ëçÖK= i~ÖÉêäÉáëíìåÖ= Ç~êI= ÇáÉ= ÇìêÅÜ= ÇáÉ= _ìÅÜìåÖ= ÇÉê= _Éëí~åÇëîÉê®åÇÉêìåÖ= ~äë= òìë®íòäáÅÜÉê= bêíê~Ö= áå= ÇáÉ= dìsJ oÉÅÜåìåÖ=ÉáåÖÉÜí=ìåÇ=ëç=Ç~ÑΩê=ëçêÖíI=Ç~ëë=ëáÅÜ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉ=~ìÑ=ÇáÉ= ÖäÉáÅÜÉ=jÉåÖÉ=ÄÉòáÉÜÉåK=
= ⌦= _ìÅÜìåÖ=îçå=_Éëí~åÇëãÉÜêìåÖÉå=E_ÉáëéáÉäW=ÑÉêíáÖÉ=bêòÉìÖåáëëÉFW= tÉêÇÉå= mêçÇìâíÉ= ÜÉêÖÉëíÉääíI= ÇáÉ= åáÅÜí= ~ÄÖÉëÉíòí= ïÉêÇÉå= â∏ååÉåI= ëç= ïΩêÇÉå= ÇáÉ= ãáí=áÜêÉê=eÉêëíÉääìåÖ=îÉêÄìåÇÉåÉå=^ìÑïÉåÇìåÖÉå=áå=ÇÉê=dìs=ÉáåÉ=jáåÇÉêìåÖ=ÇÉë= dÉïáååë= îÉêìêë~ÅÜÉåI= ÇáÉ= åáÅÜí= ÖÉêÉÅÜíÑÉêíáÖí= ï®êÉK= aáÉëÉã= ^ìÑï~åÇ= ëíÉÜí= ÉáåÉ= ÖäÉáÅÜïÉêíáÖÉ= iÉáëíìåÖ= áå= cçêã= ÉáåÉê= sÉêã∏ÖÉåëãÉÜêìåÖ= ÖÉÖÉåΩÄÉêI= ïÉäÅÜÉ= ~äë= bêíê~Ö=áå=ÇáÉ=dìsJoÉÅÜåìåÖ=ÉáåÖÉÜÉå=ãìëëK== =
_Éå∏íáÖíÉ=hçåíÉåW= =
OOMM=Ó=cÉêíáÖÉ=bêòÉìÖåáëëÉ= ROMO=Ó=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=~å=ÑÉêíáÖÉå=bêòÉìÖåáëëÉå= =
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==================OOMM=
e=
UMMM= ROMO=
NPKMMMIMM= UMNM= OKMMMIMM= =
NRKMMMIMM= =
=
NRKMMMIMM= =
NRKMMMIMM=
=
_ìÅÜìåÖëë~íòW= =
OOMM=
OKMMMIMM=
~å=
ROMO=
OKMMMIMM=
= aÉê=^ÄëÅÜäìëë=ÇÉë=hçåíçë=ROMO=ÉêÑçäÖí=ΩÄÉê=Ç~ë=dìsJhçåíçK= =
4. Verkauf von Fertigerzeugnissen und Handelswaren
159
_ìÅÜìåÖëë~íòW= =
ROMO=
OKMMMIMM=
~å=
UMOM=
OKMMMIMM=
= a~ÇìêÅÜ= ïáêÇ= ÇáÉ= i~ÖÉêäÉáëíìåÖ= ~äë= bêíê~Ö= áå= e∏ÜÉ= îçå= OKMMMIMM= bìêç= áå= ÇÉê= dìsJoÉÅÜåìåÖ=ÄÉêΩÅâëáÅÜíáÖíK= = ⌦= _ìÅÜìåÖ=îçå=_Éëí~åÇëãáåÇÉêìåÖÉå=E_ÉáëéáÉäW=ìåÑÉêíáÖÉ=bêòÉìÖåáëëÉFW= tÉêÇÉå= òìë®íòäáÅÜ= òìê= ä~ìÑÉåÇÉå= mêçÇìâíáçå= ~ìÅÜ= áå= ÇÉê= sçêéÉêáçÇÉ= ÜÉêÖÉëíÉääíÉ= mêçÇìâíÉ= îÉêâ~ìÑí= Ei~ÖÉêÉåíå~ÜãÉFI= ëç= ÑΩÜêí= ÇáÉë= òì= bêíê®ÖÉå= Erãë~íòÉêä∏ëÉFI= ÇáÉ= áå=ÇáÉ=dìs=ÉáåÖÉÜÉåK=a~=ÇáÉëÉå=òìë®íòäáÅÜ=~ÄÖÉëÉíòíÉå=mêçÇìâíÉå=àÉÇçÅÜ=âÉáå=eÉêJ ëíÉääìåÖë~ìÑï~åÇ= ï®ÜêÉåÇ= ÇÉê= ä~ìÑÉåÇÉå= mÉêáçÇÉ= ÖÉÖÉåΩÄÉêëíÉÜíI= ïΩêÇÉ= ÇÉê= dÉJ ïáåå= òì= ÜçÅÜ= ~ìëÖÉïáÉëÉåK= aáÉ= _ìÅÜìåÖ= ÇÉê= _Éëí~åÇëãáåÇÉêìåÖ= ëçêÖí= Ç~ÜÉê= ÑΩê= ÇáÉ=å∏íáÖÉ=oÉÇìòáÉêìåÖ=ÇÉê=ÖÉÄìÅÜíÉå=bêíê®ÖÉ=E_ìÅÜìåÖ=áã=pçää=ÇÉë=bêíê~Öëâçåíçë= ROMNFK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
ONMM=Ó=råÑÉêíáÖÉ=bêòÉìÖåáëëÉ== ROMN=Ó=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=~å=ìåÑÉêíáÖÉå=bêòÉìÖåáëëÉå=ìåÇ=åáÅÜí=~ÄÖÉJ êÉÅÜåÉíÉå=iÉáëíìåÖÉå= =
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==================ONMM=
e=
UMMM= =
PQKMMMIMM= UMNM= = ROMN=
PMKMMMIMM= QKMMMIMM=
=
PQKMMMIMM= =
PQKMMMIMM=
=
_ìÅÜìåÖëë~íòW= =
ROMN=
QKMMMIMM=
~å=
ONMM=
QKMMMIMM=
aÉê=^ÄëÅÜäìëë=ÇÉë=hçåíçë=ROMN=ÉêÑçäÖí=ΩÄÉê=Ç~ë=hçåíç=UMOMK= =
_ìÅÜìåÖëë~íòW= =
UMOM=
QKMMMIMM=
~å=
ROMN=
QKMMMIMM=
= wìê= ÄÉëëÉêÉå= §ÄÉêëáÅÜí= áëí= Éë= ~ìÅÜ= ã∏ÖäáÅÜ= ÇáÉ= hçåíÉå= ROMN= ìåÇ= ROMO=ΩÄÉê= Ç~ë= hçåíç=ROMM=ìåÇ=Ç~åå=ÇáÉëÉë=ΩÄÉê=Ç~ë=dìsJhçåíç=~ÄòìëÅÜäáÉ≈ÉåK= = = = =
160
C. Laufende Buchungen in Industriebetrieben
wìë~ããÉåÑ~ëëÉåÇ= ä®ëëí= ëáÅÜ= ÑçäÖÉåÇÉê= wìë~ããÉåÜ~åÖ= òïáëÅÜÉå= ÇÉå= _Éëí~åÇëJ= ìåÇ=bêÑçäÖëâçåíÉå=ÑÉëíëíÉääÉåW= =
p= ================UMNM=Ep_hF= ONMM=Ó=råÑÉêíáÖÉ=bêòÉìÖåáëëÉ= Á=
OOMM=Ó=cÉêíáÖÉ=bêòÉìÖåáëëÉ=
e= =
= =
= =
Á=
= = p=
=========ONMM=
e= =
p=
======OOMM=
=
bê∏ÑÑåìåÖëÄáä~åòJ âçåíç=
ROMN=Ó==
_Éëí~åÇëîÉê®åÇÉJ êìåÖÉå=~å=ìåÑÉêíáJ ÖÉå=bêòÉìÖåáëëÉå= E_ëéKW=jÉÜêìåÖF=
e=
UMNM=Ó==
UMMM=Ó=
pÅÜäìëëÄáä~åòJ âçåíç=
UMMM=Ó==
UMNM=Ó==
pÅÜäìëëÄáä~åòJ âçåíç=
bê∏ÑÑåìåÖëJ Äáä~åòâçåíç=
=
ROMO=Ó==
_Éëí~åÇëîÉê®åÇÉJ êìåÖÉå=~å=ÑÉêíáJ ÖÉå=bêòÉìÖåáëëÉå= E_ëéKW=jáåÇÉêìåÖF=
=
= p=
=========ROMN=
p~äÇç=Ebêíê~ÖF=
e= =
_Éëí~åÇëJ ãÉÜêìåÖ=
=
=
p=
==============ROMO=
_Éëí~åÇëJ ãáåÇÉêìåÖ=
p~äÇç=E^ìÑï~åÇF=
=
= p= ================UMOM=EdìsF= e= ^ìÑïÉåÇìåÖÉå= ÑΩê= ÇáÉ= éêçÇìJ rãë~íòÉêä∏ëÉ= ÇÉê= îÉêâ~ìÑíÉå= òáÉêíÉ=jÉåÖÉ= jÉåÖÉ= _Éëí~åÇëãáåÇÉêìåÖ=EROMOF=
dÉïáåå=
_Éëí~åÇëãÉÜêìåÖ=EROMNF=
=
^ÄÄáäÇìåÖ=RNW=dÉë~ãíòìë~ããÉåÜ~åÖ=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=EcbI=rbF
=
e=
5.
Umsatzsteuer
=
5.1 Wesen und rechtlicher Hintergrund der Umsatzsteuer 5.1.1
Grundlagen
_Éîçê= Éáå= mêçÇìâí= ÇÉå= båÇîÉêÄê~ìÅÜÉê= ÉêêÉáÅÜíI= ÇìêÅÜä®ìÑí= Éë= åçêã~äÉêïÉáëÉ= îÉêJ ëÅÜáÉÇÉåÉ= cÉêíáÖìåÖëëíìÑÉå= áå= ãÉÜê= ~äë= ÉáåÉã= råíÉêåÉÜãÉåK= a~ÄÉá= ï®ÅÜëí= ÇÉê= tÉêí=ÇÉë=bêòÉìÖåáëëÉë=áå=ÇÉê=oÉÖÉä=îçå=píìÑÉ=òì=píìÑÉ=ÄòïK=îçå=råíÉêåÉÜãÉå=òì= råíÉêåÉÜãÉå=~åK=aáÉëÉ=tÉêíëíÉáÖÉêìåÖ=ïáêÇ=îçã=pí~~í=ãáí=ÇÉê=ëçÖK=rãë~íòëíÉìÉê= ErpíF= ÄÉä~ëíÉíI= ÇáÉ= áã= sçäâëãìåÇ= ~ìÅÜ= ~äë= łjÉÜêïÉêíëíÉìÉê = ÄÉòÉáÅÜåÉí= ïáêÇK= aÉê= òì=ÄÉëíÉìÉêåÇÉ=jÉÜêïÉêí=àÉÇÉê=cÉêíáÖìåÖëëíìÑÉ=ÉêÖáÄí=ëáÅÜ=~äë=aáÑÑÉêÉåò=~ìë=báåJ= ìåÇ=sÉêâ~ìÑëéêÉáëK== ⌦= _ÉáëéáÉä=òìê=tÉêíëíÉáÖÉêìåÖ=EpíÉìÉêë~íò=NV=BFW= =
cÉêíáÖìåÖëëíìÑÉ=
sÉêâ~ìÑëéêÉáë= báåâ~ìÑëéêÉáë=
rêÉêòÉìÖìåÖ= tÉáíÉêîÉê~êÄÉáíìåÖ= dêç≈Ü~åÇÉä= báåòÉäÜ~åÇÉä=
=
RMMIMM= NKOMMIMM= NKPMMIMM= NKQRMIMM=
=
MIMM= RMMIMM= NKOMMIMM= NKPMMIMM=
=
jÉÜêïÉêí= jÉÜêïÉêíëíÉìÉê=
RMMIMM== TMMIMM== NMMIMM== NRMIMM==
= = = =
NKQRMIMM= =
VRIMM== NPPIMM== NVIMM== OUIRM==
OTRIRM=
=
j~å=ÉêâÉååíI=Ç~ëë=ÇáÉ=OTRIRM=bìêç=ÖÉå~ì=NV=B=îçå=NKQRMIMM=bìêç=~ìëã~ÅÜÉåK= = aáÉ=rãë~íòëíÉìÉê=áëí=ÑΩê=Éáå=råíÉêåÉÜãÉå=Éáå=ëçÖK=ÇìêÅÜä~ìÑÉåÇÉê=mçëíÉåK=páÉ=áëí= ÉáåÉ=~ääÖÉãÉáåÉ=sÉêÄê~ìÅÜëëíÉìÉêI=ÇáÉ=~ääÉáå=îçã=båÇîÉêÄê~ìÅÜÉê=òì=íê~ÖÉå=áëí=ìåÇ= âÉáåÉå= ^ìÑï~åÇ= Ç~êëíÉääíK= aÉê= pí~~í= Ü~í= ÇÉå= råíÉêåÉÜãÉå= äÉÇáÖäáÅÜ= ÇáÉ= ^ìÑÖ~ÄÉ= ΩÄÉêíê~ÖÉåI= ÇáÉ= píÉìÉê= Éáåòìâ~ëëáÉêÉå= ìåÇ= òì= ÄÉëíáããíÉå= wÉáíéìåâíÉå= ~å= Ç~ë= cáJ å~åò~ãí=~ÄòìÑΩÜêÉåK= tÉêÇÉå= îçå= ÉáåÉã= råíÉêåÉÜãÉå= t~êÉåI= tÉêâëíçÑÑÉ= çÇÉê= ~åÇÉêÉ= ^åä~ÖÉÖÉÖÉåJ ëí®åÇÉ=ÉáåÖÉâ~ìÑíI=ëç=áëí=~å=ÇÉå=iáÉÑÉê~åíÉå=ÉáåÉ=rãë~íòëíÉìÉê=EsçêëíÉìÉêI=spíF=áå= e∏ÜÉ=îçå=áKÇKoK=NV=B=ÇÉë=îÉêÉáåÄ~êÉå=kÉííçÉåíÖÉäíë=EkÉííçîÉêâ~ìÑëéêÉáëF=òì=ÄÉò~ÜJ äÉåK=a~=ÇáÉëÉ=~ÄÉê=åáÅÜí=îçã=råíÉêåÉÜãÉå=òì=íê~ÖÉå=áëíI=ëíÉääí=ëáÉ=ÉáåÉ=cçêÇÉêìåÖ= ÖÉÖÉåΩÄÉê=ÇÉã=cáå~åò~ãí=Ç~êK= hçããí=Éë=òì=ÉáåÉã=sÉêâ~ìÑ=îçå=bêòÉìÖåáëëÉå=çÇÉê=^åä~ÖÉÖÉÖÉåëí®åÇÉåI=ëç=ïÉêJ ÇÉå=ÇÉã=hìåÇÉå=ÉÄÉåÑ~ääë=áKÇKoK=NV=B=rãë~íòëíÉìÉê=áå=oÉÅÜåìåÖ= ÖÉëíÉääíK=aáÉëÉ= Ü~í=sÉêÄáåÇäáÅÜâÉáíëÅÜ~ê~âíÉê=ìåÇ=áëí=~å=Ç~ë=cáå~åò~ãí=~ÄòìÑΩÜêÉåK= aáÉ=aáÑÑÉêÉåò=~ìë=ÇÉê=ÄÉò~ÜäíÉå=sçêëíÉìÉê=ìåÇ=ÇÉê=ÉáåÖÉòçÖÉåÉå=rãë~íòëíÉìÉê=ÉêJ ÖáÄí= ÇáÉ= rãë~íòëíÉìÉêëÅÜìäÇ= ÖÉÖÉåΩÄÉê= ÇÉã= cáå~åò~ãíK= páÉ= ïáêÇ= ~ìÅÜ= ~äë= ëçÖK= w~Üää~ëí=ÄÉòÉáÅÜåÉíK= =
162
C. Laufende Buchungen in Industriebetrieben
= =
pìããÉ=ÇÉê=ÉêÜ~äíÉåÉå=rãë~íòëíÉìÉê=E^ìëÖ~åÖëêÉÅÜåìåÖÉåF=
Ó== pìããÉ=ÇÉê=ÖÉò~ÜäíÉå=sçêëíÉìÉê=EbáåÖ~åÖëêÉÅÜåìåÖÉåF=
Z== rãë~íòëíÉìÉêëÅÜìäÇ=Ew~Üää~ëíF= =
^ÄÄáäÇìåÖ=ROW=w~Üää~ëí= =
5.1.2
Bestimmungen des Umsatzsteuergesetzes
wì=ÇÉå=ëçÖK=ëíÉìÉêÄ~êÉå=rãë®íòÉå=ò®ÜäÉå=å~ÅÜ=¬=N=rpíd= iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉåI=ÇáÉ=Éáå=råíÉêåÉÜãÉê=áã=fåä~åÇ=ÖÉÖÉå=båíÖÉäí=áã= o~ÜãÉå=ëÉáåÉë=råíÉêåÉÜãÉåë=í®íáÖíI= ÇáÉ= báåÑìÜê= îçå= dÉÖÉåëí®åÇÉå= ~ìë= ÇÉã= aêáííä~åÇëÖÉÄáÉí= Ei®åÇÉê= ~ì≈ÉêÜ~äÄ= ÇÉê=brFI= ÇáÉ= båíå~ÜãÉ= îçå= dÉÖÉåëí®åÇÉå= ÑΩê= wïÉÅâÉI= ÇáÉ= ~ì≈ÉêÜ~äÄ= ÇÉë= råíÉêåÉÜJ ãÉåë=äáÉÖÉå=EòK_K=båíå~ÜãÉ=îçå=cÉêíáÖÉêòÉìÖåáëëÉå=ÑΩê=éêáî~íÉ=wïÉÅâÉF= aáÉëÉ=ëíÉìÉêÄ~êÉå=rãë®íòÉ=ëáåÇ=ìåíÉêíÉáäí=áå=ëíÉìÉêéÑäáÅÜíáÖÉ=ìåÇ=ëíÉìÉêÑêÉáÉ=rãë®íJ òÉK=sçå=ÇÉê=rãë~íòëíÉìÉê=ÄÉÑêÉáí=ëáåÇ=ëç=Éíï~=ÑçäÖÉåÇÉ=rãë®íòÉ=E¬=Q=rpídFW= ^ìëÑìÜêäáÉÑÉêìåÖÉå=EbñéçêíF= sÉêëáÅÜÉêìåÖëéê®ãáÉå= rãë®íòÉ=îçå=_~åâÉå=~ìë=ÇÉê=dÉï®ÜêìåÖ=ìåÇ=sÉêãáííäìåÖ=îçå=hêÉÇáíÉå= sÉêãáÉíìåÖI=sÉêé~ÅÜíìåÖ=ìåÇ=sÉêâ~ìÑ=îçå=dêìåÇëíΩÅâÉå= cΩê=ÖÉïáëëÉ=píÉìÉêÄÉÑêÉáìåÖÉå=ëáÉÜí=¬=V=rpíd=Éáå=léíáçåëêÉÅÜí=îçêI=ïÉäÅÜÉë=ÇÉã= råíÉêåÉÜãÉê=Éêã∏ÖäáÅÜíI=ÇÉã=cáå~åò~ãí=òì=Éêâä®êÉåI=Ç~ëë=Éê=ÖÉïáëëÉ=rãë®íòÉ=ÇÉê= _ÉëíÉìÉêìåÖ= ìåíÉêòáÉÜÉå= ïáääK= pç= â~åå= ÇáÉëÉë= léíáçåëêÉÅÜí= ÄÉáëéáÉäëïÉáëÉ=ÄÉá= ÇÉê= sÉêãáÉíìåÖ= îçå= ÖÉïÉêÄäáÅÜÉå= o®ìãÉå= áå= ^åëéêìÅÜ= ÖÉåçããÉå= ïÉêÇÉåK= sçêJ ~ìëëÉíòìåÖ=áëíI=Ç~ëë=ÇÉê=jáÉíÉê=Éáå=råíÉêåÉÜãÉå=áëíI=ïÉäÅÜÉë=ÇáÉ=o®ìãÉ=ÖÉïÉêÄäáÅÜ= åìíòí= ìåÇ= òìê= bêòáÉäìåÖ= îçå= rãë®íòÉå= ÉáåëÉíòíI= ÑΩê= ÇáÉ= Éáå= sçêëíÉìÉê~ÄòìÖ= åáÅÜí= ~ìëÖÉëÅÜäçëëÉå= áëíK= jáÉíÉáåå~ÜãÉå= ïÉêÇÉå= Ç~åå= òï~ê= ãáí= rãë~íòëíÉìÉê= ÄÉä~ëíÉíI= sçêëíÉìÉêÄÉíê®ÖÉI= ÇáÉ=áã= wìë~ããÉåÜ~åÖ= ãáí= ^ìÑïÉåÇìåÖÉå=ÑΩê= oÉé~ê~íìêÉåI=ÉíÅK= ~ã= dÉÄ®ìÇÉ= ëíÉÜÉåI= ïÉêÇÉå= ~ÄÉê= Ç~ÇìêÅÜ= ~ÄòìÖëÑ®ÜáÖ= EçÜåÉ= léíáçå= ëíÉääí= ÇáÉ= sçêëíÉìÉê=hçëíÉå=Ç~êFK=cΩê=ÉáåÉå=råíÉêåÉÜãÉê=~äë=hìåÇÉå=ëíÉääí=ÇáÉ=léíáçå=âÉáåÉå= k~ÅÜíÉáä=Ç~êI=Ç~=Éê=áKÇKoK=îçã=sçêëíÉìÉê~ÄòìÖ=dÉÄê~ìÅÜ=ã~ÅÜíK= _Éá= ëíÉìÉêéÑäáÅÜíáÖÉå= rãë®íòÉå= äáÉÖí= ÇÉê= oÉÖÉäëíÉìÉêë~íò= E¬= NO= f= rpídF= ëÉáí= ÇÉã= MNKMNKOMMT=ÄÉá=NV=BK=eáëíçêáëÅÜ=ÉåíïáÅâÉäíÉ=ëáÅÜ=ÇáÉëÉê=p~íò=ÑçäÖÉåÇÉêã~≈ÉåW= Äáë=PNKNOKNVVOW=NQ=B= Äáë=PNKMPKNVVUW=NR=B= Äáë=PNKNOKOMMSW=NS=B= aáÉëÉã= p~íò= ìåíÉêäáÉÖÉå= ~ìÅÜ= ÇáÉ= rãë®íòÉ= ~ìë= ÑêÉáÄÉêìÑäáÅÜÉê= q®íáÖâÉáí= EoÉÅÜíë~åJ ï~äíI=píÉìÉêÄÉê~íÉêI=kçí~êI=qáÉê~êòíI=ÁFK=rãë®íòÉ=îçå=ûêòíÉå=ìåÇ=w~Üå®êòíÉå=ìåíÉêJ äáÉÖÉå=àÉÇçÅÜ=åáÅÜí=ÇÉê=rãë~íòëíÉìÉêK= =
5. Umsatzsteuer
163
cΩê=iÉÄÉåëãáííÉä=E~ì≈Éê=ÄÉá=sÉêòÉÜê=~å=lêí=ìåÇ=píÉääÉFI=aêìÅâÉêòÉìÖåáëëÉI=ëçåëíáÖÉ= hìäíìêÖÉÖÉåëí®åÇÉ= ìåÇ= JäÉáëíìåÖÉå= EqÜÉ~íÉêI= jìëÉìãFI= mÉêëçåÉåÄÉÑ∏êÇÉêìåÖ= áã= iáåáÉåîÉêâÉÜêI=ìëïK=E¬=NO=ff=rpídF=Ö~äí=ìåÇ=Öáäí=åçÅÜ=áããÉê=Éáå=Éêã®≈áÖíÉê=píÉìJ Éêë~íò=îçå=T=BK== k~ÅÜ=¬=OO=rpíd=áëí=ÇÉê=råíÉêåÉÜãÉê=îÉêéÑäáÅÜíÉíI=òìê=cÉëíëíÉääìåÖ=ÇÉê=píÉìÉê=ÑΩê=àÉJ ÇÉå=rãë~íòëíÉìÉêí~êáÑ=Éáå=ÉáÖÉåÉë=hçåíç=òì=ÑΩÜêÉå=ìåÇ=ÇáÉ=båíÖÉäíÉ=ÉåíëéêÉÅÜÉåÇ= ÇÉå= îÉêëÅÜáÉÇÉåÉå= rãë~íòëíÉìÉêí~êáÑÉå= ÖÉíêÉååí= ~äë= bêä∏ëÉ= òì= ÄìÅÜÉåK= få= ÇáÉëÉã= iÉÜêÄìÅÜ=ïÉêÇÉå=~ìë=sÉêÉáåÑ~ÅÜìåÖëÖêΩåÇÉå=åìê=Éáå=rãë~íòJ=ìåÇ=Éáå=sçêëíÉìÉêJ âçåíç=Eìå~ÄÜ®åÖáÖ=îçã=q~êáÑF=ëçïáÉ=åìê=Éáå=rãë~íòÉêä∏ëâçåíç=îÉêïÉåÇÉíK= dêìåÇä~ÖÉ=E_ÉãÉëëìåÖëÖêìåÇä~ÖÉF=ÑΩê=ÇáÉ=_ÉêÉÅÜåìåÖ=ÇÉê=rãë~íòëíÉìÉê=áëíI=ÄÉá=
iáÉÑÉêìåÖÉå= ìåÇ= ëçåëíáÖÉå= iÉáëíìåÖÉå= Ç~ë= îÉêÉáåÄ~êíÉ= båíÖÉäíI= ïÉäÅÜÉë= ëáÅÜ= ~ìë= kÉííçêÉÅÜåìåÖëÄÉíê~Ö= E¬= NM= f= rpídF= ÄÉêáÅÜíáÖí= ìã= bêä∏ëâçêêÉâíìêÉå= EpâçåíáI=k~ÅÜä®ëëÉX=å~ÅÜ=¬=NT=rpídF=ÉêÖáÄíK=
båíå~ÜãÉ=îçå=dÉÖÉåëí®åÇáÖÉå=ìåÇ=ëçåëíáÖÉå=iÉáëíìåÖÉå=ÇÉê=qÉáäJ=ÄòïK= q~ÖÉëïÉêí=E¬=NM=s=rpídFK=
báåÑìÜêÉå=ÇÉê=wçääïÉêí=E¬=NN=rpídFK=
= aáÉ=rãë~íòëíÉìÉêëÅÜìäÇ=ÉåíëíÉÜí=å~ÅÜ=¬=NP=rpíd=òÉÜå=q~ÖÉ=å~ÅÜ=^Ää~ìÑ=ÇÉë=h~J äÉåÇÉêãçå~íë=Esçê~åãÉäÇÉòÉáíê~ìãFI=áå=ÇÉã=ÇáÉ=iÉáëíìåÖ=ÉêÄê~ÅÜí=ïìêÇÉK=aáÉ=_ÉJ êÉÅÜíáÖìåÖ=òìã=sçêëíÉìÉê~ÄòìÖ=ÄÉëíÉÜí=Ç~ÖÉÖÉå=å~ÅÜ=¬=NR=rpíd=ÉêëíI=ïÉåå=ÇáÉ= iÉáëíìåÖ=ÉêÄê~ÅÜí=áëí=ìåÇ=ÇáÉ=oÉÅÜåìåÖ=îçêäáÉÖíK== hçããí= Éë= àÉÇçÅÜ= îçê= ^ìëÑΩÜêìåÖ= ÉáåÉê= iÉáëíìåÖ= òì= ^åò~ÜäìåÖÉåI= ëç= ÉåíëíÉÜí= ÜáÉêÑΩê= ÇáÉ= píÉìÉê= ÄÉêÉáíë= ãáí= sÉêÉáåå~ÜãìåÖ= ÇÉê= ^åò~ÜäìåÖK= aÉãÉåíëéêÉÅÜÉåÇ= â~åå= ÇÉê= iÉáëíìåÖëÉãéÑ®åÖÉê= ÇáÉ= áÜã= ÑΩê= ÇáÉ= ^åò~ÜäìåÖ= áå= oÉÅÜåìåÖ= ÖÉëíÉääíÉ= píÉìÉê=~äë=sçêëíÉìÉê=~ÄòáÉÜÉåK= báåÉ=oÉÅÜåìåÖ=ãìëë=å~ÅÜ=¬=NQ=rpíd=ÖÉïáëëÉå=cçêãîçêëÅÜêáÑíÉå=ÄòïK=jáåÇÉëíáåJ Ü~äíÉå=EòK_K=~ìÑ=Ç~ë=båíÖÉäí=ÉåíÑ~ääÉåÇÉê=píÉìÉêÄÉíê~ÖF=ÖÉåΩÖÉåI=Ç~ãáí=sçêëíÉìÉê~ÄJ òìÖ=òìä®ëëáÖ=áëíK=cΩê=häÉáåëíÄÉíê~ÖëêÉÅÜåìåÖÉå=EÄáë=NRMIMM=bìêçF=ëáåÇ=àÉÇçÅÜ=å~ÅÜ=¬= PP=rpías= ÖÉïáëëÉ=sÉêÉáåÑ~ÅÜìåÖÉå=òìä®ëëáÖ=EòK_K=êÉáÅÜí=ÇáÉ=^åÖ~ÄÉ=ÇÉë=áã=oÉÅÜJ åìåÖëÄÉíê~Ö=ÉåíÜ~äíÉåÉå=píÉìÉêë~íòÉë=~ìëFK= k~ÅÜ=¬=NU=rpíd=ãìëë=àÉÇÉê=råíÉêåÉÜãÉê=Äáë=òìã=NMK=q~Ö=å~ÅÜ=^Ää~ìÑ=ÉáåÉë=àÉÇÉå= h~äÉåÇÉêãçå~íë= Esçê~åãÉäÇÉòÉáíê~ìãF= ÉáåÉ= rãë~íòëíÉìÉêîçê~åãÉäÇìåÖ= ~ÄÖÉJ ÄÉåI=áå=ÇÉê=Éê=ÇáÉ=w~Üää~ëí=ÑΩê=ÇÉå=~ÄÖÉä~ìÑÉåÉå=h~äÉåÇÉêãçå~í=ÄÉêÉÅÜåÉíK=däÉáÅÜJ òÉáíáÖ=Ü~í=ÇÉê=råíÉêåÉÜãÉê=ÇáÉ=áå=ÇÉê=sçê~åãÉäÇìåÖ=ÉêãáííÉäíÉ=w~Üää~ëí=áå=cçêã=ÉáJ åÉê= sçê~ìëò~ÜäìåÖ= òì= ÉåíêáÅÜíÉå= bêÖáÄí= ëáÅÜ= áå= ÇÉê= sçê~åãÉäÇìåÖ= Éáå= sçêëíÉìÉêJ ΩÄÉêÜ~åÖ=òì=dìåëíÉå=ÇÉë=råíÉêåÉÜãÉêëI=ëç=ïáêÇ=ÇáÉëÉê=îçã=cáå~åò~ãí=Éêëí~ííÉíK== cΩê= Ç~ë= ÖÉë~ãíÉ= h~äÉåÇÉêà~Üê= áëí= ÉáåÉ= ëçÖK= rãë~íòëíÉìÉêÉêâä®êìåÖ= ìåíÉê= sÉêJ êÉÅÜåìåÖ=ÇÉê=ÉåíêáÅÜíÉíÉå=sçê~ìëò~ÜäìåÖÉå=~ÄòìÖÉÄÉåK= = =
=
164
C. Laufende Buchungen in Industriebetrieben
5.2 Rechnerische Ermittlung der Zahllast få=ÇÉê=_ìÅÜÜ~äíìåÖ=àÉÇÉë=fåÇìëíêáÉÄÉíêáÉÄÉë=ïÉêÇÉå=áã=i~ìÑÉ=ÉáåÉê=oÉÅÜåìåÖëéÉêáJ çÇÉ= ~ääÉ= báåâ®ìÑÉ= ìåÇ= sÉêâ®ìÑÉ= ìåÇ= ÇáÉ= Ç~ãáí= îÉêÄìåÇÉåÉ= rãë~íòëíÉìÉê= ~ìÑÖÉJ òÉáÅÜåÉíK=^åÜ~åÇ=ÇáÉëÉê=a~íÉå=â~åå=ÇáÉ=w~Üää~ëí=ïáÉ=ÑçäÖí=ÉêãáííÉäí=ïÉêÇÉåK= ⌦ sÉêÉáåÑ~ÅÜíÉë=_ÉáëéáÉäW= bë= â~ã= áå= ÉáåÉã= råíÉêåÉÜãÉå= uv= áååÉêÜ~äÄ= ÉáåÉë= rãë~íòëíÉìÉêîçê~åãÉäÇÉòÉáíJ ê~ìãë=åìê=òì=ÉáåÉã=báåJ=ìåÇ=ÉáåÉã=sÉêâ~ìÑK= = sÉêâ~ìÑ=
=
sÉêâ~ìÑëéêÉáë=
báåâ~ìÑ=
NPKQMMIMM== báåâ~ìÑëéêÉáë=
= sçêëíÉìÉêW=
rãë~íòëíÉìÉêW=
NV=B=îK=NPKQMMIMM=
=
OKRQSIMM== NV=B=îK=UKVMMIMM=
UKVMMIMM==
=
NKSVNIMM==
=
aáÉ= ÇÉã= råíÉêåÉÜãÉå= uv= ÄÉä~ëíÉíÉ= rãë~íòëíÉìÉê= EÖÉå~ååí= sçêëíÉìÉêF= ïìêÇÉ= ÄÉJ êÉáíë= îçå= ÇÉå= îçêÜÉêÖÉÜÉåÇÉå= táêíëÅÜ~ÑíëëíìÑÉå= ~å= Ç~ë= cáå~åò~ãí= ~ÄÖÉÑΩÜêíK= páÉ= ÄÉä®ìÑí=ëáÅÜ=ÜáÉê=~ìÑ=NKSVNIMM=bìêçK= sçã= hìåÇÉå= ïìêÇÉå= OKRQSIMM= bìêç= rãë~íòëíÉìÉê= îÉêÉáåå~Üãí= ìåÇ= ëíÉääÉå= ÉáåÉ= sÉêÄáåÇäáÅÜâÉáí=ÖÉÖÉåΩÄÉê=ÇÉã=cáå~åò~ãí=Ç~êK= a~=~ÄÉê=ÇìêÅÜ=ÇáÉ=w~ÜäìåÖ=ÇÉê=sçêëíÉìÉê=~å=ÇÉå=wìäáÉÑÉêÉê=ÄÉêÉáíë=Éáå=qÉáä=ÇáÉëÉê= pÅÜìäÇ=ÄÉÖäáÅÜÉå=áëíI=ÉêÖáÄí=ëáÅÜ=ÇáÉ=îÉêÄäÉáÄÉåÇÉ=sÉêÄáåÇäáÅÜâÉáí=Ew~Üää~ëíF=~äë= rãë~íòëíÉìÉê=Ó=sçêëíÉìÉê=Z=w~Üää~ëí=Z=OKRQSIMM=Ó=NKSVNIMM=Z=URRIMM=bìêçK== = ^äíÉêå~íáî= ÄÉëíÉÜí= ~ÄÉê= ~ìÅÜ= ÇáÉ= j∏ÖäáÅÜâÉáí= ÇáÉ= w~Üää~ëí= ΩÄÉê= ÇÉå= Éåíëí~åÇÉåÉå= jÉÜêïÉêí=òì=ÉêêÉÅÜåÉåK= =
jÉÜêïÉêí==Z=sÉêâ~ìÑëéêÉáë=Ó=báåâ~ìÑëéêÉáë= =
Z=NPKQMMIMM=Ó=UKVMMIMM=Z=QKRMMIMM=bìêç=
=
w~Üää~ëí== Z=NV=B=ÇÉë=jÉÜêïÉêíÉë= =
Z=NV=B=îK=QKRMMIMM=Z=URRIMM=bìêç=
= hçããí= Éë= åìå= òì= ãÉÜêÉêÉå= báåJ= ìåÇ= sÉêâ®ìÑÉåI= ëç= ãΩëëÉå= òìê= bêãáííäìåÖ= ÇÉê= w~Üää~ëí=ÇÉë=jçå~íë=u=Erãë~íòëíÉìÉêîçê~ìëò~ÜäìåÖF=äÉÇáÖäáÅÜ=îçå=ÇÉå=rãë~íòëíÉìJ ÉêÄìÅÜìåÖÉå= EQUMMF= ÇÉë= jçå~íë= u= ÇáÉ= sçêëíÉìÉêÄìÅÜìåÖÉå= EOSMMF= ÇÉë= jçå~íë= u= ~ÄÖÉòçÖÉå=ïÉêÇÉåK= =
=
5. Umsatzsteuer
165
=
5.3 Buchhalterische Erfassung der Zahllast táÉ=ÄÉêÉáíë=~ìë=ÇÉã=báåâ~ìÑ=îçå=tÉêâëíçÑÑÉå=ìåÇ=ÇÉã=sÉêâ~ìÑ=îçå=bêòÉìÖåáëëÉå= ìåÇ= e~åÇÉäëï~êÉå= ÄÉâ~ååí= áëíI= ïÉêÇÉå= sçêëíÉìÉê= ìåÇ= rãë~íòëíÉìÉê= ~ìÑ= ÉáÖÉåÉå= hçåíÉå=ÖÉÄìÅÜíK=aáÉëÉ=ëáåÇ=ä~ìí=fhoW= =
báåâ~ìÑW= OSMM=Ó=sçêëíÉìÉê=
sÉêâ~ìÑW= QUMM=Ó=rãë~íòëíÉìÉê=
bë= Ü~åÇÉäí= ëáÅÜ= ÜáÉêÄÉá= ìã= Éáå= ~âíáîÉë= _Éëí~åÇëâçåíç= Ewìå~ÜãÉ= áã= pçääI= ^ÄJ å~ÜãÉ= áã= e~ÄÉåFK= bë= åáããí= ÇáÉ= rãë~íòJ ëíÉìÉê= ~ìë= ÇÉã= báåÖ~åÖëêÉÅÜåìåÖÉå= EòK_K= ÑΩê= tÉêâëíçÑÑÉ= çÇÉê= ~åÇÉêÉ= p~ÅÜ~åä~ÖÉåF= áã= pçää= ~ìÑK= a~= ÇÉå= råíÉêåÉÜãÉå= ÇáÉëÉ= píÉìÉê= áåÇáêÉâí= ΩÄÉê= ÇÉå= sçêëíÉìÉê~ÄòìÖ= EÄÉá= bêãáííäìåÖ= ÇÉê= w~Üää~ëíF= Éêëí~ííÉí= ïáêÇI= Ü~í=ÇáÉëÉë=hçåíç=cçêÇÉêìåÖëÅÜ~ê~âíÉêK=
aáÉ=~ìÑ=ÇáÉëÉã=hçåíç=ÖÉë~ããÉäíÉå=píÉìÉêJ ïÉêíÉ= ~ìë= ÇÉã= sÉêâ~ìÑ= îçå= òK_K= p~ÅÜJ ~åä~ÖÉå= çÇÉê= cÉêíáÖÉêòÉìÖåáëëÉå= ëíÉääÉå= ÉáåÉ= sÉêÄáåÇäáÅÜâÉáí= ÖÉÖÉåΩÄÉê= ÇÉã= cáå~åò~ãí= Ç~êK= bë= Ü~åÇÉäí= ëáÅÜ= ìã= Éáå= é~ëëáîÉë= _Éëí~åÇëâçåíç= Ewìå~ÜãÉ= áã= e~ÄÉåI= ^Äå~ÜãÉ= áã= pçääFI= Ç~ëë= ÇáÉ= rãJ ë~íòëíÉìÉê=~ìë=ÇÉå=^ìëÖ~åÖëêÉÅÜåìåÖÉå=áã= e~ÄÉå=~ìÑåáããíK=
q~ÄÉääÉ=NQW=rãë~íòëíÉìÉêâçåíÉå= =
wìê= ÄìÅÜÜ~äíÉêáëÅÜÉå= bêÑ~ëëìåÖ= ÇÉê= w~Üää~ëí= Erãë~íòëíÉìÉêîçê~ìëò~ÜäìåÖF= ÖáÄí= Éë= òïÉá= s~êá~åíÉåK= s~êá~åíÉ= ^= ëáÉÜí= îçêI= ÇáÉ= hçåíÉå= OSMM= ìåÇ= QUMM= ãçå~íäáÅÜ== ΩÄÉêÉáå~åÇÉê= ~ÄòìëÅÜäáÉ≈ÉåI= ëç= Ç~ëë= ÄÉáÇÉ= hçåíÉå= ëíÉíë= òì= jçå~íëÄÉÖáåå= ÉáåÉå= pí~åÇ=îçå=kìää=~ìÑïÉáëÉåK=a~ÄÉá=ëáåÇ=òïÉá=c®ääÉ=òì=ìåíÉêëÅÜÉáÇÉåW= =
c~ää=NW=rãë~íòëíÉìÉê=[=sçêëíÉìÉê=Ep~äÇç=hçåíç=QUMM=[=p~äÇç=hçåíç=OSMMF= bë=ÉåíëíÉÜí=ÉáåÉ=sÉêÄáåÇäáÅÜâÉáí=ÖÉÖÉåΩÄÉê=ÇÉã=cáå~åò~ãíK== ⌦= _ÉáëéáÉäW= p=
=============OSMM=
łwìÖ~åÖ=N =
PKMMMIMM= ł^ÄÖ~åÖ=N =
łwìÖ~åÖ=O =
OKMMMIMM= QUMM=
=
RKMMMIMM= =
e= NKMMMIMM=
QKMMMIMM=
RKMMMIMM=
=
p=
=======QUMM=
ł^ÄÖ~åÖ=N =
RMMIMM
łwìÖ~åÖ=N =
RKMMMIMM=
OSMM=
QKMMMIMM
łwìÖ~åÖ=O =
QKMMMIMM=
OUMM=
QKRMMIMM
=
=
VKMMMIMM
=
VKMMMIMM=
=
e=
=
få=ÇáÉëÉã=c~ää=ÉêÖáÄí=ëáÅÜ=~ìë=ÇÉã=hçåíç=OSMM=Éáå=cçêÇÉêìåÖ=áå=e∏ÜÉ=îçå=QKMMMIMM= bìêç=Eîçêä®ìÑáÖÉê=p~äÇç=Z=PKMMMIMM=H=OKMMMIMM=Ó=NKMMMIMMF=ìåÇ=~ìë=ÇÉã=hçåíç=QUMM= ÉáåÉ= sÉêÄáåÇäáÅÜâÉáí= îçå= UKRMMIMM= bìêç= Eîçêä®ìÑáÖÉê= p~äÇç= Z= RKMMMIMM= H= QKMMMIMM= Ó= =
q
166
C. Laufende Buchungen in Industriebetrieben
RMMIMMFK=a~ë=hçåíç=ãáí=ÇÉã=åáÉÇêáÖÉêÉå=p~äÇç=EOSMMF=ïáêÇ=åìå=~ìÑ=Ç~ë=hçåíç=ãáí= ÇÉã=Ü∏ÜÉêÉå=p~äÇç=EQUMMF=ΩÄÉêíê~ÖÉåK=cçêÇÉêìåÖÉå=ìåÇ=sÉêÄáåÇäáÅÜâÉáíÉå=ÇΩêÑÉå= áå=ÇáÉëÉã=c~ää=~ìëå~ÜãëïÉáëÉ=ë~äÇáÉêí=ÄòïK=ãáíÉáå~åÇÉê=îÉêêÉÅÜåÉí=ïÉêÇÉåK== =
_ìÅÜìåÖëë~íòW= =
QUMM= =
QKMMMIMM=
~å=
OSMM=
QKMMMIMM=
kìå=â~åå=ÇÉê=ÉåÇÖΩäíáÖÉ=p~äÇç=ÇÉë=hçåíçë=QUMM=ÄòïK=ÇáÉ=w~Üää~ëí=ÉêãáííÉäí=ïÉêÇÉåK= aáÉëÉ=ïáêÇ=éÉê=_~åâΩÄÉêïÉáëìåÖ=~å=Ç~ë=cáå~åò~ãí=~ÄÖÉÑΩÜêíK= =
_ìÅÜìåÖëë~íòW= =
QUMM=
QKRMMIMM=
~å=
OUMM=
QKRMMIMM=
= c~ää=OW=rãë~íòëíÉìÉê=Y=sçêëíÉìÉê=Ep~äÇç=hçåíç=QUMM=Y=p~äÇç=hçåíç=OSMMF= bë=ÉåíëíÉÜí=ÉáåÉ=cçêÇÉêìåÖ=ÖÉÖÉåΩÄÉê=ÇÉã=cáå~åò~ãíK= ⌦= _ÉáëéáÉäW= p=
==============OSMM=
e=
łwìÖ~åÖ=N =
RKMMMIMM= ł^ÄÖ~åÖ=N =
łwìÖ~åÖ=O =
SKMMMIMM= QUMM=
RKMMMIMM=
= OUMM=
QKMMMIMM=
=
=
NNKMMMIMM= =
OKMMMIMM=
NNKMMMIMM=
=
p= =========================QUMM= ^ÄÖ~åÖ=N=
OSMM=
=
e=
NKMMMIMM= wìÖ~åÖ=N=
OKMMMIMM=
RKMMMIMM= wìÖ~åÖ=O=
QKMMMIMM=
SKMMMIMM= =
SKMMMIMM=
= få= ÇÉã= ÉÜÉê= ëÉäíÉå= ~ìÑíêÉíÉåÇÉå= c~ääI= Ç~ëë= ÇÉê= îçêä®ìÑáÖÉ= p~äÇç= ÇÉë= hçåíçë= QUMM= ERKMMMIMM=bìêçF=âäÉáåÉê=áëí=~äë=ÇÉê=ÇÉë=hçåíçë=OSMM=EVKMMMIMM=bìêçFI=ÖáÄí=Ç~ë=hçåíç= QUMM=ëÉáåÉå=p~äÇç=~å=Ç~ë=hçåíç=OSMM=~ÄK= =
_ìÅÜìåÖëë~íòW= =
QUMM= =
RKMMMIMM=
~å=
OSMM=
RKMMMIMM=
aáÉ=cçêÇÉêìåÖ=ÖÉÖÉåΩÄÉê=ÇÉã=cáå~åò~ãí=Erãë~íòëíÉìÉêêΩÅâÉêëí~ííìåÖF=ÉêÖáÄí=ëáÅÜ= Ç~åå=~äë=p~äÇç=ÇÉë=hçåíçë=OSMMK= =
_ìÅÜìåÖëë~íòW= =
OUMM= =
QKMMMIMM=
~å=
OSMM=
QKMMMIMM=
5. Umsatzsteuer
167
aÉê=sçääëí®åÇáÖâÉáí=Ü~äÄÉê=ëÉá=Éêï®ÜåíI=Ç~ëë=Éë=ÄÉá=s~êá~åíÉ=^=òìê=ÄÉëëÉêÉå=§ÄÉêJ ëáÅÜí= ~ìÅÜ= ÇÉåâÄ~ê= áëíI= Éáå= hçåíç= łjÉÜêïÉêíëíÉìÉêJsÉêêÉÅÜåìåÖ = ÉáåòìêáÅÜíÉåI= ΩÄÉê= ïÉäÅÜÉë= ÇáÉ= hçåíÉå= QUMM= ìåÇ= OSMM= ~ÄÖÉëÅÜäçëëÉå= ïÉêÇÉåI= ìåÇ= Ç~ê~ìë= ÇáÉ= _~åâΩÄÉêïÉáëìåÖ=ÄòïK=JÖìíëÅÜêáÑí=ÖÉÄìÅÜí=ïáêÇK== = s~êá~åíÉ= _= îÉêòáÅÜíÉí= ~ìÑ= ÇáÉ= p~äÇáÉêìåÖ= ÇÉê= hçåíÉå= QUMM= ìåÇ= OSMMI= Ç~= ÇáÉë= ÇáÉ= §ÄÉêëáÅÜíäáÅÜâÉáí= ÇÉê= _ìÅÜÑΩÜêìåÖ= ÄÉÉáåíê®ÅÜíáÖíK= aáÉ= hçåíÉå= OSMM= ìåÇ= QUMM=ÄäÉáJ ÄÉå= ìå~åÖÉí~ëíÉíK= pí~ííÇÉëëÉå= ïáêÇ= Éáå= hçåíç= QUOM= Ó= rãë~íòëíÉìÉêîçê~ìëò~ÜJ äìåÖ=ÉáåÖÉêáÅÜíÉíI=áå=ÇÉã=åìê=ÇáÉ=îçê~ìëÖÉò~ÜäíÉå=rãë~íòëíÉìÉêÄÉíê®ÖÉ=EìåÇ=~ìÅÜ= oΩÅâÉêëí~ííìåÖÉåF=ÇÉê=jçå~íÉ=g~åì~ê=Äáë=kçîÉãÄÉê=~ìëÖÉïáÉëÉå=ïÉêÇÉå=EaÉòÉãJ ÄÉêîçê~ìëò~ÜäìåÖ=ÉêÑçäÖí=Éêëí=áã=g~åì~êFK== ⌦= _ÉáëéáÉäW= =
fã= jçå~í= j®êò= ïìêÇÉå= rãë~íòÉêä∏ëÉ= îçå= TRKMMMIMM= bìêç= ÉêïáêíëÅÜ~ÑíÉíI= ïçÄÉá= åçÅÜ= bêä∏ëÄÉêáÅÜíáÖìåÖÉå=áå= e∏ÜÉ= îçå= RKMMMIMM= bìêç=òì= ÄÉêΩÅâëáÅÜíáÖÉå= ëáåÇK= ^å= sçêëíÉìÉê= ïìêÇÉå= áã= ëÉäÄÉå= jçå~í= NKPMMIMM= bìêç= ÖÉÄìÅÜíK= aáÉ= w~Üää~ëí= ÉêêÉÅÜåÉí= ëáÅÜ=Ç~ê~ìë=ÑçäÖÉåÇÉêã~≈ÉåW= =
= Ó=
j®êòïÉêíÉ=hçåíç=RMMM=Erãë~íòÉêä∏ëÉF= j®êòïÉêíÉ=hçåíç=RMMN=Ebêä∏ëÄÉêáÅÜíáÖìåÖÉåF=
TRKMMMIMM= = RKMMMIMM= =
Z= =
_ÉêÉáåáÖíÉ=rãë~íòÉêä∏ëÉ=ÇÉë=jçå~íë=j®êò= rãë~íòëíÉìÉêëÅÜìäÇ=ENV=B=îK=TMKMMMIMMF== Z=j®êòïÉêíÉ=hçåíç=QUMM=rãë~íòëíÉìÉê= j®êòïÉêíÉ=hçåíç=OSMM=EsçêëíÉìÉêF=
TMKMMMIMM= =
Ó=
=
NPKPMMIMM=
=
NKPMMIMM=
Z= w~Üää~ëí=ÇÉë=jçå~íë=j®êò= = NOKMMMIMM= = aáÉëÉ= w~Üää~ëí= ïáêÇ= ÇìêÅÜ= _~åâΩÄÉêïÉáëìåÖ= ÄÉÖäáÅÜÉåK= ^ìÑ= ÇÉã= hçåíç= ëÉáÉå= ÄÉJ êÉáíë=ÇáÉ=sçê~ìëò~ÜäìåÖÉå=ÇÉê=jçå~íÉ=g~åì~ê=ìåÇ=cÉÄêì~ê=áå=e∏ÜÉ=îçå=àÉ=NMKMMMIMM= bìêç=ÉêÑ~ëëíK= =
=
_Éå∏íáÖíÉ=hçåíÉåW= =
QUOM=Ó=rãë~íòëíÉìÉêîçê~ìëò~ÜäìåÖ= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= = = _ìÅÜìåÖëë®íòÉW= =
QUOM=
NOKMMMIMM=
~å=
OUMM=
NOKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=
==========QUOM=
e= = p=
=======OUMM=
e=
g~åì~ê=
NMKMMMIMM= =
= = =
= QUOM=
NOKMMMIMM=
cÉÄêì~ê=
NMKMMMIMM= =
= = =
= =
=
OUMM=
NOKMMMIMM= =
= = =
= =
=
168
C. Laufende Buchungen in Industriebetrieben =
5.4 Behandlung der Umsatzsteuer beim Jahresabschluss gÉ=å~ÅÜÇÉãI=ïÉäÅÜÉ=s~êá~åíÉ=ÄÉá=ÇÉê=bêÑ~ëëìåÖ=ÇÉê=rãë~íòëíÉìÉê=~åÖÉïÉåÇÉí=ïìêJ ÇÉI= áëí= ÇáÉ= w~Üää~ëí= ÇÉë= jçå~íë= aÉòÉãÄÉê= ~åÇÉêë= òì= ÄÉëíáããÉåK= tìêÇÉ= å~ÅÜ= ÇÉê= s~êá~åíÉ=^=îÉêÑ~ÜêÉåI=ëç=áëí=ÇÉê=aÉòÉãÄÉê=ïáÉ=àÉÇÉê=~åÇÉêÉ=jçå~í=òì=ÄÉÜ~åÇÉäåI= ãáí=ÇÉã=råíÉêëÅÜáÉÇI=Ç~ëë=âÉáåÉ=w~ÜäìåÖ=ÉêÑçäÖíI=Ç~=ÇáÉ=w~Üää~ëí=Éêëí=áã=g~åì~ê=Ñ®äJ äáÖ=ïáêÇK=^ìÅÜ=ÜáÉê=ëáåÇ=ïáÉÇÉê=òïÉá=c®ääÉ=òì=ìåíÉêëÅÜÉáÇÉåW= = c~ää=NW=rpí=[=spí= táêÇ=ÄÉáã=g~ÜêÉë~ÄëÅÜäìëë=ÉáåÉ=w~Üää~ëí=ÑÉëíÖÉëíÉääíI=ëç=ÉêÑçäÖí=ÄÉáã=^ÄëÅÜäìëë=ÇÉë= hçåíçë=QUMM=âÉáåÉ=_~åâΩÄÉêΩÄÉêïÉáëìåÖ=~å=Ç~ë=cáå~åò~ãíK=aáÉ=píÉìÉêëÅÜìäÇ=ïáêÇ= ëí~ííÇÉëëÉå= ~ìÑ= ÇÉã= hçåíç= QUPM= Ó= pçåëíáÖÉ= sÉêÄáåÇäáÅÜâÉáíÉå= ÖÉÖÉåΩÄÉê= cáJ å~åòÄÉÜ∏êÇÉå=ÖÉÖÉåÖÉÄìÅÜí=ìåÇ=áã=ÑçäÖÉåÇÉå=dÉëÅÜ®Ñíëà~Üê=ãáí=ÇÉê=ÉêëíÉå=rãJ ë~íòëíÉìÉêîçê~åãÉäÇìåÖ=ÄÉÖäáÅÜÉåK= =
⌦= _ÉáëéáÉäW= =
p= OSMM=
======QUMM= PKMMMIMM= OQMM=
e= = NOKMMMIMM= =
p=
========QUPM=
e=
UMNM= VKMMMIMM= QUMM= VKMMMIMM=
QUPM=
VKMMMIMM= =
= =
=
VKMMMIMM= =
VKMMMIMM=
=
NOKMMMIMM= =
NOKMMMIMM= =
=
= =
=
= _ìÅÜìåÖëë~íòW= =
QUMM=
VKMMMIMM=
~å=
QUPM=
VKMMMIMM=
= táÉ= àÉÇÉë= é~ëëáîÉ= _Éëí~åÇëâçåíç= ïáêÇ= ~ìÅÜ= Ç~ë= hçåíç= QUPM= ΩÄÉê= Ç~ë= pÅÜäìëëÄáJ ä~åòâçåíç= ~ÄÖÉëÅÜäçëëÉåK=j~å= ëéêáÅÜí= áå= ÇáÉëÉã= c~ää=îçå= ÉáåÉê=m~ëëáîáÉêìåÖ=ÇÉê= w~Üää~ëíK=
= _ìÅÜìåÖëë~íòW= =
QUPM=
VKMMMIMM=
~å=
UMNM=
VKMMMIMM=
= c~ää=OW=spí=[=rpí= hçããí= Éë= ÄÉáã= g~ÜêÉë~ÄëÅÜäìëë= òì= ÉáåÉã= sçêëíÉìÉêΩÄÉêëÅÜìëë= ÄòïK= ÉáåÉê= cçêÇÉJ êìåÖ= ÖÉÖÉåΩÄÉê= ÇÉã= cáå~åò~ãíI= ëç= ïáêÇ= ÇáÉëÉ= ~ìÑ= ÇÉã= hçåíç= OSPM= Ó= pçåëíáÖÉ= cçêÇÉêìåÖÉå= ~å= cáå~åòÄÉÜ∏êÇÉå= ÖÉÄìÅÜíK= aáÉ= _ÉêΩÅâëáÅÜíáÖìåÖ= ÇáÉëÉë= §ÄÉêJ ëÅÜìëëÉë= ÉêÑçäÖí= Ç~åå= áå= ÇÉê= ÉêëíÉå= rãë~íòëíÉìÉêîçê~åãÉäÇìåÖ= ÇÉë= åÉìÉå= dÉJ ëÅÜ®Ñíëà~ÜêÉëK== = =
5. Umsatzsteuer
169
⌦= _ÉáëéáÉäW= =
p= QQMM=
=======OSMM= NPKMMMIMM= QUMM=
=
= OSPM=
=
e= = p=
NPKMMMIMM= =
========OSPM=
SKMMMIMM= = OSMM=
TKMMMIMM= UMNM=
e= TKMMMIMM=
TKMMMIMM= = =
TKMMMIMM= =
TKMMMIMM=
NPKMMMIMM= = =
= =
=
= _ìÅÜìåÖëë~íòW= =
OSPM=
TKMMMIMM=
~å=
OSMM=
TKMMMIMM=
= a~ë= ~âíáîÉ= _Éëí~åÇëâçåíç= OSPM= ïáêÇ= ΩÄÉê= Ç~ë= pÅÜäìëëÄáä~åòâçåíç= ~ÄÖÉëÅÜäçëëÉåK= aáÉëÉê=sçêÖ~åÖ=ïáêÇ=~ìÅÜ=~äë=^âíáîáÉêìåÖ=ÇÉë=sçêëíÉìÉêΩÄÉêëÅÜìëëÉë=ÄÉòÉáÅÜJ åÉíK= = _ìÅÜìåÖëë~íòW= =
UMNM=
TKMMMIMM=
~å=
OSPM=
TKMMMIMM=
= = aáÉ=s~êá~åíÉ=_=ëáÉÜí=îçêI=Ç~ëë=~ã=PNKNOK=òìå®ÅÜëí=ÇáÉ=w~Üää~ëí=ÑΩê=aÉòÉãÄÉê=å~ÅÜ= ÑçäÖÉåÇÉã=pÅÜÉã~=ÉêãáííÉäí=ïáêÇK= = rãë~íòÉêä∏ëÉG=EMNKMNK=J=PNKNOKF=
=
=
Ó=bêä∏ëÄÉêáÅÜíáÖìåÖÉåG=EMNKMNK=J=PNKNOKF=
=
=
Z=_ÉêÉáåáÖíÉ=rãë~íòÉêä∏ëÉ=
⋅ NV=B= Z=rãë~íòëíÉìÉêëÅÜìäÇ=
=
=
Ó=sçêëíÉìÉêG=EMNKMNK=J=PNKNOKF=
=
=
Ó=rãë~íòëíÉìÉêîçê~ìëò~ÜäìåÖÉåG= EMNKMNK=J=PMKNNKF=
= =
=
Z=w~Üää~ëí=ÑΩê=aÉòÉãÄÉê=
G=p~äÇÉå=ÇÉê=hçåíÉå=RMMMI=RMMNI=OSMMI=QUOM=òìã=PNKNOK= =
^ÄÄáäÇìåÖ=RPW=_ÉëíáããìåÖ=ÇÉê=aÉòÉãÄÉêìãë~íòëíÉìÉêò~Üää~ëí= =
^åëÅÜäáÉ≈ÉåÇ=ïáêÇ=Ç~ë=hçåíç=QUOM=ΩÄÉê=Ç~ë=hçåíç=QUMM=~ÄÖÉëÅÜäçëëÉåK=fëí=ÇáÉë=ÉêJ ÑçäÖíI=ëç=ïáêÇ=àÉ=å~ÅÜ=sçêäáÉÖÉå=ÉáåÉê=rãë~íòëíÉìÉêëÅÜìäÇ=çÇÉê=JÑçêÇÉêìåÖ=ïáÉ=ÄÉá= s~êá~åíÉ= ^= Ç~ë= hçåíç= OSMM= ΩÄÉê= Ç~ë= hçåíç= QUMM= çÇÉê= ìãÖÉâÉÜêí= ~ÄÖÉëÅÜäçëëÉåK= táÉ=ÄÉá=s~êá~åíÉ=^=ÑçäÖí=Ç~åå=~ìÅÜ=ÇÉê=^ÄëÅÜäìëë=ÇÉë=hçåíçë=OSMM=ΩÄÉê=OSPM=ÄòïK= QUMM=ΩÄÉê=QUPMK=aÉê=p~äÇç=ÇÉë=hçåíçë=OSMM=ÄòïK=QUMM=ãìëë=òïáåÖÉåÇ=ãáí=ÇÉã=bêJ ÖÉÄåáë=~ìë=çÄáÖÉã=_ÉêÉÅÜåìåÖëëÅÜÉã~=ΩÄÉêÉáåëíáããÉåK= =
170
C. Laufende Buchungen in Industriebetrieben
⌦= _ÉáëéáÉä=N=EbåíëíÉÜìåÖ=ÉáåÉê=rãë~íòëíÉìÉêëÅÜìäÇFW= ^ìë=ÇÉê=_ìÅÜÑΩÜêìåÖ=ëáåÇ=ÑçäÖÉåÇÉ=âìãìäáÉêíÉ=tÉêíÉ=ÄÉâ~ååíW= QUMM=
rãë~íòëíÉìÉê=EMNKMNK=J=PNKNOKF=
QUKMMMIMM=
OSMM=
sçêëíÉìÉê=EMNKMNK=J=PNKNOKF=
OMKVURIMM=
QUOM=
rãë~íòëíÉìÉêîçê~ìëò~ÜäìåÖÉå=EMNKMNK=J=PMKNNKF=
ORKRNRIMM=
bë= ëáåÇ= åìå= ~ääÉ= òìã= PNKNOK= åçíïÉåÇáÖÉå= _ìÅÜìåÖÉå= òìê= bêÑ~ëëìåÖ= ÇÉê= w~Üää~ëí= îçêòìåÉÜãÉåK= ^ìÑ= ÉáåÉ= _ÉêÉÅÜåìåÖ= ÇÉê= w~Üää~ëí= å~ÅÜ= ÇÉã= îçêÖÉëíÉääíÉå= pÅÜÉã~= ïáêÇ=îÉêòáÅÜíÉíK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
QUMM=Ó=rãë~íòëíÉìÉê= OSMM=Ó=sçêëíÉìÉê= QUOM=Ó=rãë~íòëíÉìÉêîçê~ìëò~ÜäìåÖÉå= QUPM=Ó=pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=cáå~åòÄÉÜ∏êÇÉå= =
_ìÅÜìåÖÉåW= =
NK=^ÄëÅÜäìëë=ÇÉë=hçåíçë=QUOMW= =
QUMM=
ORKRNRIMM=
~å=
QUOM=
ORKRNRIMM=
OSMM=
OMKVURIMM=
QUPM=
NKRMMIMM=
= OK=^ÄëÅÜäìëë=ÇÉë=hçåíçë=OSMMW= =
QUMM=
OMKVURIMM=
~å=
= PK=^ÄëÅÜäìëë=ÇÉë=hçåíçë=QUMMW= =
QUMM=
NKRMMIMM=
~å=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
======QUMM=
e= = QUKMMMIMM= =
p=
========QUOM=
e=
ORKRNRIMM= QUMM=
ORKRNRIMM=
ORKRNRIMM=
ORKRNRIMM=
QUMM=
ORKRNRIMM= Á=
OSMM=
OMKVURIMM=
=
QUPM=
NKRMMIMM= =
= =
=
= =
=
=
QUKMMMIMM= =
QUKMMMIMM= =
=
= =
=
Á=
=
p=
=
======OSMM=
e= =
Á=
OMKVURIMM= QUMM=
OMKVURIMM= =
=
OMKVURIMM=
OMKVURIMM=
p=
========QUPM=
UMNM=
NKRMMIMM= QUMM=
NKRMMIMM=
e= NKRMMIMM=
NKRMMIMM=
5. Umsatzsteuer
171
⌦= _ÉáëéáÉä=O=EbåíëíÉÜìåÖ=ÉáåÉê=rãë~íòëíÉìÉêÑçêÇÉêìåÖFW= ^ìë=ÇÉê=_ìÅÜÑΩÜêìåÖ=ëáåÇ=ÑçäÖÉåÇÉ=âìãìäáÉêíÉ=tÉêíÉ=ÄÉâ~ååíW= QUMM=
rãë~íòëíÉìÉê=EMNKMNKJ==PNKNOKF=
NUKMMMIMM=
OSMM=
sçêëíÉìÉê=EMNKMNK=J=PNKNOKF=
NOKMMMIMM=
QUOM=
rãë~íòëíÉìÉêîçê~ìëò~ÜäìåÖÉå=EMNKMNK=J=PMKNNKF=
VKTRMIMM=
bë= ëáåÇ= åìå= ~ääÉ= òìã= PNKNOK= åçíïÉåÇáÖÉå= _ìÅÜìåÖÉå= òìê= bêÑ~ëëìåÖ= ÇÉê= w~Üää~ëí= îçêòìåÉÜãÉåK= ^ìÑ= ÉáåÉ= _ÉêÉÅÜåìåÖ= ÇÉê= w~Üää~ëí= å~ÅÜ= ÇÉã= îçêÖÉëíÉääíÉå= pÅÜÉã~= ïáêÇ=îÉêòáÅÜíÉíK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
QUMM=Ó=rãë~íòëíÉìÉê= OSMM=Ó=sçêëíÉìÉê= QUOM=Ó=rãë~íòëíÉìÉêîçê~ìëò~ÜäìåÖÉå= OSPM=Ó=pçåëíáÖÉ=cçêÇÉêìåÖÉå=~å=cáå~åòÄÉÜ∏êÇÉå= =
_ìÅÜìåÖÉåW= =
NK=^ÄëÅÜäìëë=ÇÉë=hçåíçë=QUOMW= =
QUMM=
VKTRMIMM=
~å=
QUOM=
VKTRMIMM=
OSMM=
UKORMIMM=
OSMM=
PKTRMIMM=
= OK=^ÄëÅÜäìëë=ÇÉë=hçåíçë=QUMMW= =
QUMM=
UKORMIMM=
~å=
= PK=^ÄëÅÜäìëë=ÇÉë=hçåíçë=OSMMW= =
OSPM=
PKTRMIMM=
~å=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
======QUMM=
QUOM=
VKTRMIMM= Á=
OSMM=
UKORMIMM=
=
NUKMMMIMM= =
e= = NUKMMMIMM= =
p=
========QUOM=
Á=
VKTRMIMM= QUMM=
VKTRMIMM=
VKTRMIMM=
VKTRMIMM=
=
NUKMMMIMM= =
=
= =
e=
=
=
p= Á=
======OSMM= NOKMMMIMM= QUMM=
= OSPM=
= =
NOKMMMIMM=
e= = UKORMIMM= =
p=
========OSPM=
OSMM=
PKTRMIMM= UMNM=
e= PKTRMIMM=
PKTRMIMM=
PKTRMIMM=
PKTRMIMM=
NOKMMMIMM=
=
=
6.
Beschaffung von beweglichen Sachanlagegütern
=
wì= ÇÉå= ^åä~ÖÉÖΩíÉêå= ò®ÜäÉå= ~ääÉ= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= EÄòïK= áã= píÉìÉêêÉÅÜí= ëçÖK= éçëáíáîÉ= táêíëÅÜ~ÑëÖΩíÉêFI= ÇáÉ= ÑΩê= ÉáåÉå= ä~åÖÑêáëíáÖÉå= báåë~íò= áã= o~ÜãÉå= ÇÉê= iÉáëíìåÖëÉêëíÉääìåÖ= ÇÉë= _ÉíêáÉÄë= ÄÉëíáããí= ëáåÇ= E¬= OQT= ff= ed_F= ìåÇ= ÇÉêÉå= _áä~åòáÉêìåÖ= åáÅÜí= ~ìÑÖêìåÇ= ÖÉëÉíòäáÅÜÉê= sçêëÅÜêáÑíÉå= îÉêÄçíÉå= áëíK= _ÉïÉÖäáÅÜÉ= p~ÅÜ~åä~ÖÉÖΩíÉêI= ÇÉêÉå= _ÉëÅÜ~ÑÑìåÖ= áå= ÇáÉëÉã= h~éáíÉä= ÄÉÜ~åÇÉäí= ïáêÇI= ëáåÇ= ÄÉáJ ëéáÉäëïÉáëÉ= ÇÉê= cìÜêé~êâI= j~ëÅÜáåÉåI= _Ωêçã~ëÅÜáåÉå= çÇÉê= _Ωêçã∏ÄÉäK= _Éá= åìê= Éáåã~äáÖÉê=kìíòìåÖI=ÇáÉ=áå=ÉáåÉã=sÉêÄê~ìÅÜ=EòK_K=eÉáò∏äFI=ÉáåÉê=sÉêJ=çÇÉê=_É~êÄÉáJ íìåÖ=EòK_K=oçÜëíçÑÑÉF=çÇÉê=ÉáåÉê=~Äë~íò®ÜåäáÅÜÉå=sÉêïÉêíìåÖ=ÄÉëíÉÜÉå=â~ååI=ÖÉÜ∏êí= ÇÉê=dÉÖÉåëí~åÇ=òìã=rãä~ìÑîÉêã∏ÖÉåK= =
6.1 Eingangsrechnungen _Éîçê=ÉáåÉ=báåÖ~åÖëêÉÅÜåìåÖ=ÑΩê=Éáå=ÄÉïÉÖäáÅÜÉë=p~ÅÜ~åä~ÖÉÖìí=îÉêÄìÅÜí=ïÉêÇÉå= â~ååI= ëáåÇ= òìå®ÅÜëí= ÇÉëëÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå= EÖÉå~ì= ÖÉåçããÉåW= ^åëÅÜ~ÑJ ÑìåÖë~ìÑïÉåÇìåÖÉåF=òì=ÉêãáííÉäåK=k~ÅÜ=¬=ORR=f=ed_=ëáåÇ=ÇáÉë=ÇáÉ=^ìÑïÉåÇìåÖÉåI= ÇáÉ= ÖÉäÉáëíÉí= ïÉêÇÉåI= ìã= ÉáåÉå= sÉêã∏ÖÉåëÖÉÖÉåëí~åÇ= òì= ÉêïÉêÄÉå= ìåÇ= áå= ÉáåÉå= ÄÉíêáÉÄëÄÉêÉáíÉå= wìëí~åÇ= òì= îÉêëÉíòÉåI= ëçïÉáí= ëáÉ= ÇÉã= sÉêã∏ÖÉåëÖÉÖÉåëí~åÇ= ÉáåJ òÉäå= òìÖÉçêÇåÉí= ïÉêÇÉå= â∏ååÉåK= wì= ÇÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÖÉÜ∏êÉå= ~ìÅÜ= ÇáÉ= kÉÄÉåâçëíÉå=ìåÇ=ÇáÉ=å~ÅÜíê®ÖäáÅÜÉå=^åëÅÜ~ÑÑìåÖëâçëíÉåK=^åëÅÜ~ÑÑìåÖëéêÉáëãáåÇÉJ êìåÖÉå=ëáåÇ=~ÄòìòáÉÜÉåK=a~ë=píÉìÉêêÉÅÜí=ÑçäÖí=ÇÉê=Ü~åÇÉäëêÉÅÜíäáÅÜÉå=aÉÑáåáíáçå=áå= îçääÉã= rãÑ~åÖ= Ee= SKO= bpíeI= píáÅÜïçêí= ^åëÅÜ~ÑÑìåÖëâçëíÉåFK= aÉãå~ÅÜ= ÉêÖÉÄÉå= ëáÅÜ=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=EqÉáäÄÉëí~åÇíÉáäÉ=àÉïÉáäë=åÉííçF=~äëW= q= =
= ^åëÅÜ~ÑÑìåÖëéêÉáë=
iáëíÉåéêÉáë=ÇÉë=^åä~ÖÉÖìíÉë=
Ó==^åëÅÜ~ÑÑìåÖëâçëíÉåãáåÇÉêìåÖÉå=
òK_K=o~Ä~ííI=k~ÅÜä®ëëÉI=pâçåíç=
H==^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå=
îÖäK=q~ÄÉääÉ=NR=
H=å~ÅÜíê®ÖäáÅÜÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=
=
Z==^åëÅÜ~ÑÑìåÖëâçëíÉå=
òì=~âíáîáÉêÉåÇÉê=_Éíê~Ö=
=
^ÄÄáäÇìåÖ=RQW=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÄÉïÉÖäáÅÜÉê=^åä~ÖÉÖΩíÉê= = k~ÅÜíê®ÖäáÅÜÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÉåíëíÉÜÉå=ÑΩê=ÄÉêÉáíë=ÄÉëÅÜ~ÑÑíÉ=sÉêã∏ÖÉåëJ ÖÉÖÉåëí®åÇÉK=pç=â∏ååÉå=Éíï~=åçÅÜ=hçëíÉå=ÑΩê=ÇÉå=ëé®íÉêÉå=rãÄ~ì=ÉáåÉê=j~ëÅÜáJ åÉ=çÇÉê=ÉáåÉ=rãä~ÅâáÉêìåÖ=ÉáåÉë=mâï=~åÑ~ääÉåK=bë=áëí=Ç~ÄÉá=~ÄÉê=òïáëÅÜÉå=eÉêëíÉäJ äìåÖëJ=ìåÇ=bêÜ~äíìåÖë~ìÑï~åÇ=~ÄòìÖêÉåòÉåI=ïçê~ìÑ=áã=^ÄëÅÜåáíí=`=SKS=åçÅÜ=å®ÜÉê= ÉáåÖÉÖ~åÖÉå=ïáêÇK= = qóéáëÅÜÉ= kÉÄÉåâçëíÉå= ÄÉáã= h~ìÑ= îçå= òK_K= c~ÜêòÉìÖÉå= ìåÇ= j~ëÅÜáåÉå= ëáåÇ= áå= å~ÅÜÑçäÖÉåÇÉê=q~ÄÉääÉ=òìë~ããÉåÖÉÑ~ëëíK= =
174
C. Laufende Buchungen in Industriebetrieben
cìÜêé~êâ= wìä~ëëìåÖ= pçåÇÉê~ìëëí~ííìåÖ= cáêãÉå~ìÑëÅÜêáÑí= §ÄÉêÑΩÜêìåÖëâçëíÉå= qê~åëéçêíîÉêëáÅÜÉêìåÖ= q§s=EòK_K=báåíêK=^åÜ®åÖÉêâìééäìåÖF= wçää=
spí= = M=B= = NV=B= = NV=B= = NV=B= = M=B= = NV=B= = M=B=
j~ëÅÜáåÉå= jçåí~ÖÉ= cìåÇ~ãÉåíáÉêìåÖ= cê~ÅÜí= péÉòá~äîÉêé~ÅâìåÖ= qê~åëéçêíîÉêëáÅÜÉêìåÖ= pçåÇÉêòìÄÉÜ∏ê= wçää=
spí= = NV=B= = NV=B= = NV=B= = NV=B= = M=B= = NV=B= = M=B=
q~ÄÉääÉ=NRW=^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå=ÄÉïÉÖäáÅÜÉê=p~ÅÜ~åä~ÖÉÖΩíÉê= _Éá=ÇÉê=wìä~ëëìåÖ=îçå=hê~ÑíÑ~ÜêòÉìÖÉå=áëí=ÉáåÉ=_ÉëçåÇÉêÜÉáí=òì=ÄÉ~ÅÜíÉåK=táêÇ=ÇáÉ= wìä~ëëìåÖ=îçã=h®ìÑÉê=ëÉäÄëí=îçêÖÉåçããÉåI=ëç=áëí=ëáÉ=ìãë~íòëíÉìÉêÑêÉáK=bêäÉÇáÖí=ëáÉ= àÉÇçÅÜ=ÇÉê=sÉêâ®ìÑÉêI=ãìëë=ëáÉ=ÄÉá=tÉáíÉêîÉêêÉÅÜåìåÖ=ãáí=rpí=ÄÉä~ëíÉí=ïÉêÇÉåK= =
bë=ÖáÄí=~ääÉêÇáåÖë=~ìÅÜ=ÉáåÉ=oÉáÜÉ=îçå=mçëáíáçåÉåI=ÇáÉ=âÉáå=^åëÅÜ~ÑÑìåÖëâçëíÉåJ ÄÉëí~åÇíÉáä=ëáåÇK=wì=ÇáÉëÉå=ò®ÜäÉåW= aáÉ= ÄÉáã= h~ìÑîçêÖ~åÖ= òì= ÄÉêΩÅâëáÅÜíáÖÉåÇÉ= rãë~íòëíÉìÉê= áëíI= ëçïÉáí= Ç~ë= råíÉêåÉÜãÉå= spíJ~ÄòìÖëÄÉêÉÅÜíáÖí= áëí= Espí= ïáêÇ= îçã= cáå~åò~ãí= ïáÉÇÉê= ~ìëJ ÄÉò~ÜäíKFI= ~äë= ëçÖK= ÇìêÅÜä~ìÑÉåÇÉê= mçëíÉå= âÉáå= _Éëí~åÇíÉáä= ÇÉê= ^åëÅÜ~ÑÑìåÖëJ âçëíÉåK= bë= áëí= ~äëç= ÇÉê= kÉííçïÉêí= E¬= V= Ä= f=bpídF= ÇÉë= àÉïÉáäáÖÉå= ^åëÅÜ~ÑÑìåÖëJ âçëíÉåÄÉëí~åÇíÉáäë=~åòìëÉíòÉåK=fëí=ÇÉê=łh®ìÑÉê =EòK_K=ûêòíÉI=sÉêëáÅÜÉêìåÖëã~âJ äÉêF= åáÅÜí= spíJ~ÄòìÖëÄÉêÉÅÜíáÖíI= áëí= ÇáÉ= rãë~íòëíÉìÉê= _Éëí~åÇíÉáä= ÇÉê= ^åëÅÜ~ÑJ ÑìåÖëâçëíÉåK==
^ìÅÜ= dÉãÉáåâçëíÉå= ëáåÇ= âÉáåÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= Ee= SKO= bpíeI= píáÅÜïçêí= dÉãÉáåâçëíÉåFI=Ç~=ëáÉ=ÇÉã=^åä~ÖÉÖÉÖÉåëí~åÇ=åáÅÜí=ÉáåòÉäå=òìÖÉêÉÅÜåÉí=ïÉêJ ÇÉå=â∏ååÉå=EòK_=sÉêï~äíìåÖëâçëíÉå=ÇÉê=_ÉëÅÜ~ÑÑìåÖë~ÄíÉáäìåÖI=áååÉêÄÉíêáÉÄJ äáÅÜÉ=qê~åëéçêíÉ=ÑΩê=ÉáåÉ=sáÉäò~Üä=îçå=dÉÖÉåëí®åÇÉåFK=
få= ÇáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÑäáÉ≈Éå= åìê= í~íë®ÅÜäáÅÜÉ= ^ìÑïÉåÇìåÖÉå= Eé~Ö~íçJ êáëÅÜÉ=hçëíÉåF=ÉáåK=h~äâìä~íçêáëÅÜÉ=hçëíÉåI=ÇÉåÉå=åáÅÜí=ÉáåÉ=^ìëÖ~ÄÉ=çÇÉê= Éáå=tÉêíîÉêòÉÜê=áå=cçêã=îçå=í~íë®ÅÜäáÅÜ=áã=dÉëÅÜ®Ñíëà~Üê=~ìëÖÉïáÉëÉåÉå=^ÄJ ëÅÜêÉáÄìåÖÉå=òìÖêìåÇÉ=äáÉÖí=EòK_K=â~äâìä~íçêáëÅÜÉê=råíÉêåÉÜãÉêäçÜåI=â~äâìä~J íçêáëÅÜÉ=wáåëÉåI=â~äâìä~íçêáëÅÜÉ=^ÄëÅÜêÉáÄìåÖÉåF=ÖÉÜÉå=åáÅÜí=ÉáåK=
ä~ìÑÉåÇÉ=hçëíÉå=EòK=_K=e~ÑíéÑäáÅÜíJI=_ê~åÇîÉêëáÅÜÉêìåÖI=pÅÜãáÉêëíçÑÑÉI=qêÉáÄJ ëíçÑÑI=hÑòJpíÉìÉêF=
cáå~åòáÉêìåÖëâçëíÉå= EòK_K= hêÉÇáíòáåëÉåI= _É~êÄÉáíìåÖëÖÉÄΩÜêÉåW= aáÉë= ëáåÇ= ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÇÉë=hêÉÇáíë=ìåÇ=åáÅÜí=ÇÉë=^åä~ÖÉÖìíÉëKF=
báå~êÄÉáíìåÖëâçëíÉå=EòK_K=mêçÄÉä®ìÑÉI=mÉêëçå~äëÅÜìäìåÖÉåF=
=
dÉâ~ìÑíÉ= ÄÉïÉÖäáÅÜÉ= p~ÅÜ~åä~ÖÉÖΩíÉê= ïÉêÇÉå= áã= fho= ãáí= áÜêÉå= ^åëÅÜ~ÑÑìåÖëâçëJ íÉå=~ìÑ=ÇÉå=ÉåíëéêÉÅÜÉåÇÉå=_Éëí~åÇëâçåíÉå=ÇÉê=hçåíÉåÖêìééÉå=MT=EqÉÅÜåáëÅÜÉ= ^åä~ÖÉå= ìåÇ= j~ëÅÜáåÉåFI= MU= E_ÉíêáÉÄë~ìëëí~ííìåÖW= báåêáÅÜíìåÖÉå= ÇÉê= tÉêâëí®ííÉåI= tÉêâòÉìÖÉI= jÉëëÖÉê®íÉI= qê~åëéçêíÉáåêáÅÜíìåÖÉåI= cìÜêé~êâX= dÉëÅÜ®Ñíë~ìëëí~ííìåÖW= báåêáÅÜíìåÖÉå=ÇÉê=_ΩêçëI=_Ωêçã~ëÅÜáåÉåF=çÇÉê=MV=E^åä~ÖÉå=áã=_~ìX=^åò~ÜäìåÖÉå= ~ìÑ=^åä~ÖÉåF=ÖÉÄìÅÜíK=aáÉëÉå=sçêÖ~åÖ=ÄÉòÉáÅÜåÉí=ã~å=~äë=ëçÖK=^âíáîáÉêìåÖK== =
6. Beschaffung von beweglichen Sachanlagegütern
175
pçääíÉ=Ç~ë=dìí=~ìë=ÇÉã=^ìëä~åÇ=ÄÉòçÖÉå=ïÉêÇÉåI=ëáåÇ=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=ãáí= ÇÉã= dÉäÇâìêë= EaÉîáëÉåîÉêâ~ìÑëâìêë= ~ìë= páÅÜí= ÇÉê= _~åâF= áå= bìêç= ìãòìêÉÅÜåÉåK= tÉÅÜëÉäâìêëëÅÜï~åâìåÖÉå=Ü~ÄÉå=âÉáåÉå=báåÑäìëë=~ìÑ=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉåK=páÉ= ®åÇÉêå=äÉÇáÖäáÅÜ=ÇáÉ=e∏ÜÉ=ÇÉê=sÉêÄáåÇäáÅÜâÉáíK= ^ÄÜ®åÖáÖ= îçå= ÇÉê= e∏ÜÉ= ÇÉê= ^åëÅÜ~ÑÑìåÖëâçëíÉå= â~åå= ~ÄÉê= ~ìÅÜ= ÉáåÉ= ~åÇÉêÉ= ~äë= ÇáÉ= hçåíÉåâä~ëëÉ=M= ~åÖÉëéêçÅÜÉå= ïÉêÇÉåK= bë= ëáåÇ= Ç~ÄÉá= áã= píÉìÉêêÉÅÜí= EåçÅÜ= Äáë= PNKNOKOMMTF=ÑçäÖÉåÇÉ=tÉêíÉÖêÉåòÉå=ÄÉá=ÇÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÑÉëíÖÉäÉÖíW= =
dÉêáåÖÑΩÖáÖÉë= táêíëÅÜ~ÑíëÖìí=
Y=SM=bìêç
dÉêáåÖïÉêíáÖÉë=táêíëÅÜ~ÑíëÖìí= ¬=S=ff=bpíd= ≥=SM=bìêç=ìåÇ=≤=QNM=bìêç
p~ÅÜ~åä~ÖÉÖìí= [=QNM=bìêç
q~ÄÉääÉ=NSW=tÉêíÖêÉåòÉå=ÄÉá=^âíáîáÉêìåÖ=îçå=^åä~ÖÉÖΩíÉêå= fã= o~ÜãÉå= ÇÉê= OMMU= áå= hê~Ñí= íêÉíÉåÇÉå= råíÉêåÉÜãÉåëëíÉìÉêêÉÑçêã= ïÉêÇÉå== ÇáÉëÉ= tÉêíÖêÉåòÉå= ~ääÉêÇáåÖë= îÉê®åÇÉêíK= báå= ÖÉêáåÖïÉêíáÖÉë= táêíëÅÜ~ÑíëÖìí= EdtdF= ïáêÇ=~Ä=NKNKOMMU=Éáå=ëçäÅÜÉë=ëÉáåI=Ç~ë=ÉáåÉå=tÉêí=îçå=≥=SM=bìêç=ìåÇ=≤=NRM=bìêç= ~ìÑïÉáëíK=aÉë=tÉáíÉêÉå=ïáêÇ=ÉáåÉ=hä~ëëÉ=ãáííÉäïÉêíáÖÉê=táêíëÅÜ~ÑíëÖΩíÉê=EtÉêí=[=NRM= bìêç=ìåÇ=≤=NKMMM=bìêçF=ÉáåÖÉÑΩÜêíI=ëç=Ç~ëë=Éáå=åçêã~äÉë=p~ÅÜ~åä~ÖÉÖìí=Éêëí=ÄÉá=ÉáJ åÉã=tÉêí=îçå=ΩÄÉê=NKMMM=bìêç=îçêäáÉÖíK=aáÉëÉ=kÉìÉáåíÉáäìåÖ=Ü~í=îçê=~ääÉã=^ìëïáêJ âìåÖÉå= ~ìÑ= ÇáÉ= ÄáëÜÉêáÖÉå= ^ÄëÅÜêÉáÄìåÖëêÉÖÉäìåÖÉå= EîÖäK= a= OKNKQKPFK= a~= ÇáÉ= ãáíJ íÉäïÉêíáÖÉå=táêíëÅÜ~ÑíëÖΩíÉê=~ìÑÖêìåÇ=ÇÉê=åÉìÉå=_ÉëíáããìåÖÉå=áå=ÉáåÉå=ëéÉòáÉääÉå= p~ããÉäéçëíÉå=ÉêÑ~ëëí=ïÉêÇÉå=ëçääÉåI=ÇáÉëÉê=~ÄÉê=ÄáëÜÉê=áã=fåÇìëíêáÉâçåíÉåê~ÜãÉå= åçÅÜ=åáÅÜí=îÉê~åâÉêí=ïìêÇÉI=ïáêÇ=ëáÅÜ=áã=cçäÖÉåÇÉå=åìê=ãáí=ÇÉê=ÄìÅÜÜ~äíÉêáëÅÜÉå= _ÉÜ~åÇäìåÖ=ÇÉê=^äíêÉÖÉäìåÖ=EÄ~ëáÉêÉåÇ=~ìÑ=q~ÄÉääÉ=NSF=ÄÉÑ~ëëíK=
6.1.1
Geringfügige Wirtschaftsgüter
dÉêáåÖÑΩÖáÖÉ= táêíëÅÜ~ÑíëÖΩíÉêI= ÇÉêÉå= ^åëÅÜ~ÑÑìåÖëJ=çÇÉê= eÉêëíÉääìåÖëâçëíÉå= ïÉåáJ ÖÉê=~äë=SM=bìêç=åÉííç=EçÜåÉ=báåÄÉòáÉÜìåÖ=ÇÉê=Ç~ê~ìÑ=ÉåíÑ~ääÉåÇÉå=jÉÜêïÉêíëíÉìÉêF= ÄÉíê~ÖÉåI=â∏ååÉå=å~ÅÜ=o=SKNP=ff=bpíoI=o=RKQ=fff=bpío=áå=ÇÉê=píÉìÉêÄáä~åò=îÉêÉáåÑ~J ÅÜÉåÇ=ìåãáííÉäÄ~ê=~äë=^ìÑï~åÇ=ÖÉÄìÅÜí=ïÉêÇÉåK= =
⌦= _ÉáëéáÉäW= wìê= ^ìëëí~ííìåÖ= åÉì= ÉáåÖÉêáÅÜíÉíÉê= _Ωêçê®ìãÉ= ïÉêÇÉå=O= pÅÜêÉáÄíáëÅÜä~ãéÉå= òì= àÉ= RMIMM=bìêç=åÉííç=ÉáåÖÉâ~ìÑí=E_~êò~ÜäìåÖFK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
SUMM=Ó=_Ωêçã~íÉêá~ä= OSMM=Ó=sçêëíÉìÉê= OUUM=Ó=h~ëëÉ= =
_ìÅÜìåÖW= =
SUMM=
NMMIMM=
OSMM=
NVIMM=
=
=
= ~å=
OUUM=
NNVIMM=
=
176
C. Laufende Buchungen in Industriebetrieben
få=ÇáÉëÉã=c~ää=äáÉÖÉå=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=àÉÇÉê= ÉáåòÉäåÉå=pÅÜêÉáÄíáëÅÜä~ãJ éÉ=ìåíÉê=SMIMM=bìêçK=aÉê= báåâ~ìÑ=ïáêÇ=ÇÉëÜ~äÄ=ëçÑçêí=~äë=^ìÑï~åÇ=îÉêÄìÅÜíK=a~= Éë=ëáÅÜ=ìã=ÉáåÉå=báåâ~ìÑ=Ü~åÇÉäíI=ïáêÇ=Ç~ë=hçåíç=OSMM=~åÖÉëéêçÅÜÉåK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=====SUMM=
OUUM= =
NMMIMM= = =
p=
=
=========OSMM=
OUUM=
NVIMM= =
e= =
p=
= =
=
=
=
=
=========OUUM=
e= =
=
=
= =
=
=
=
SUMMI== OSMM=
=
=
e= NNVIMM= =
= =
=
=
6.1.2
Geringwertige Wirtschaftsgüter
báå=ÖÉêáåÖïÉêíáÖÉë=táêíëÅÜ~ÑíëÖìí=EdtdF=ëíÉìÉêêÉÅÜíäáÅÜ=áã=páååÉ=ÇÉë=¬=S=ff=bpíd=áëí= Éáå=táêíëÅÜ~ÑíëÖìíI=ïÉäÅÜÉë= òìã=^åä~ÖÉîÉêã∏ÖÉå=ÖÉÜ∏êíI=~äëç=îçê~ìëëáÅÜíäáÅÜ=ãáåÇÉëíÉåë=N=g~Üê=áã=råJ íÉêåÉÜãÉå= îÉêÄäÉáÄí= ìåÇ= Ççêí= ÇÉã= _ÉíêáÉÄëîÉêã∏ÖÉå= EåáÅÜí= mêáî~íîÉêã∏ÖÉå= ÇÉê=dÉëÉääëÅÜ~ÑíÉêF=ÇáÉåíI= Ü∏ÅÜëíÉåë=QNMIMM=bìêç=EÄòïK=NRMIMM=bìêç=å~ÅÜ=råíÉêåÉÜãÉåëëíÉìÉêêÉÑçêãF= ^åëÅÜ~ÑÑìåÖëâçëíÉå=EçÜåÉ=rpíF=îÉêìêë~ÅÜí=Ü~íI= ÄÉïÉÖäáÅÜ= EòK_K= âÉáå= dÉÄ®ìÇÉI= dêìåÇ= ìåÇ= _çÇÉåI= ÉíÅKF= ìåÇ= ~ÄåìíòÄ~ê= EïáêíëÅÜ~ÑíäáÅÜ=çÇÉê=íÉÅÜåáëÅÜF=áëíI= ëÉäÄëí®åÇáÖ= åìíòÄ~ê= áëí= Ebáå= táêíëÅÜ~ÑíëÖìí= áëí= åáÅÜí= ëÉäÄëí®åÇáÖ= åìíòÄ~êI= ïÉåå=Éë=å~ÅÜ=ëÉáåÉê=wïÉÅâÄÉëíáããìåÖ=áã=_ÉíêáÉÄ=åìê=òìë~ããÉå=ãáí=~åÇÉJ êÉå=táêíëÅÜ~ÑíëÖΩíÉêå=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë=ÖÉåìíòí=ïÉêÇÉå=â~ååI=ìåÇ=ÇáÉ=áå= ÇáÉëÉã= kìíòìåÖëòìë~ããÉåÜ~åÖ= ëíÉÜÉåÇÉå= táêíëÅÜ~ÑíëÖΩíÉê= íÉÅÜåáëÅÜ= ~ìÑÉáå~åÇÉê= ~ÄÖÉëíáããí= ëáåÇK= báå= aêìÅâÉê= áëí= ~äëç= ÄÉáëéáÉäëïÉáëÉ= åáÅÜí= ëÉäÄëí®åÇáÖ=åìíòÄ~êI=ëÉÜê=ïçÜä=àÉÇçÅÜ=Éáå=c~ñÖÉê®íKFI= áå= ÉáåÉã= ÄÉëçåÇÉêÉåI= ä~ìÑÉåÇ= òì= ÑΩÜêÉåÇÉå= sÉêòÉáÅÜåáë= ìåíÉê= ^åÖ~ÄÉ= ÇÉê= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ~ìÑÖÉÑΩÜêí= áëí= EaáÉëÉ= sÉêòÉáÅÜåáëÑΩÜêìåÖ= Ñ®ääí= ~ÄÉê= å~ÅÜ= råíÉêåÉÜãÉåëëíÉìÉêêÉÑçêã=ïÉÖKFK= e~åÇÉäëêÉÅÜíäáÅÜ= áëí= ÇÉê= _ÉÖêáÑÑ= ÇÉë= ÖÉêáåÖïÉêíáÖÉå= táêíëÅÜ~ÑíëÖìíÉë= Eáã= e~åÇÉäëJ êÉÅÜíW=ÖÉêáåÖïÉêíáÖÉê=sÉêã∏ÖÉåëÖÉÖÉåëí~åÇF=Éíï~ë=ïÉáíÉê=ÖÉÑ~ëëíK=eáÉê=áëí=Éáå=ëÉäÄJ ëí®åÇáÖ=åìíòÄ~êÉê=sÉêã∏ÖÉåëÖÉÖÉåëí~åÇ=ÖÉêáåÖïÉêíáÖI=ïÉåå=Éê=åìê=êÉä~íáî=ÖÉêáåÖÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= Edê∏≈ÉåçêÇåìåÖ= Äáë= òì= NKMMMIMM= bìêç= çÇÉê= ~ìÅÜ= Äáë= òì= OKMMMIMM=bìêçF=îÉêìêë~ÅÜíK= dtdë=ïÉêÇÉå=àÉ=å~ÅÜ=^êí=ÇÉë=^åä~ÖÉÖìíÉë=~ìÑ=ÇÉã=hçåíç=MTVM=Ó=dÉêáåÖïÉêíáÖÉ= ^åä~ÖÉå=ìåÇ=j~ëÅÜáåÉå=çÇÉê=ÇÉã=hçåíç=MUVM=Ó=dÉêáåÖïÉêíáÖÉ=dÉÖÉåëí®åÇÉ= ÇÉê=_ÉíêáÉÄëJ=ìåÇ=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=ÖÉÄìÅÜíK= =
⌦= _ÉáëéáÉäW= wáÉäÉáåâ~ìÑ=ÉáåÉë=pÅÜêÉáÄíáëÅÜÉë=áã=tÉêí=îçå=QTSIMM=bìêç=Äêìííç=E^åëÅÜ~ÑÑìåÖëâçëJ íÉå=åÉííç=Z=QMMIMMX=spí=Z=TSIMM=bìêçFK=aáÉëÉê=sçêÖ~åÖ=ëçää=åìå=áå=ÇÉê=píÉìÉêÄáä~åò= ÖÉÄìÅÜí=ïÉêÇÉåK= =
6. Beschaffung von beweglichen Sachanlagegütern
177
_Éå∏íáÖíÉ=hçåíÉåW= =
MUVM=Ó=dÉêáåÖïÉêíáÖÉ=dÉÖÉåëí®åÇÉ=ÇÉê=_ÉíêáÉÄëJ=ìK=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
MUVM= OSMM=
QMMIMM= TSIMM=
= ~å=
QQMM=
QTSIMM=
=
=
káÅÜí= ÇÉê= _êìííçïÉêíI= ëçåÇÉêå= ÇáÉ= kÉííçJ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÉåíëÅÜÉáÇÉåI= çÄ= Éë= ëáÅÜ=ìã=Éáå=dtd=Ü~åÇÉäí=çÇÉê=åáÅÜíK=a~ÜÉê=äáÉÖí=áå=ÇáÉëÉã=c~ää=Éáå=dtd=îçêK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=====MUVM= QMMIMM= =
QQMM= =
=
p=
e= =
=
=========OSMM=
QQMM=
TSIMM= =
p=
= =
=
=
=
=
==QQMM=
e= =
=
=
= =
=
=
=
MUVMI== OSMM=
=
=
e= QTSIMM= =
= =
=
=
6.1.3
Sachanlagegüter
iáÉÖÉå= ÇáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ΩÄÉê= ÇÉå= ëíÉìÉêêÉÅÜíäáÅÜÉå= QNMIMM= bìêç= Eå~ÅÜ= råJ íÉêåÉÜãÉåëëíÉìÉêêÉÑçêã= NKMMMIMM= bìêçF= ÄòïK= ÇÉå= Ü~åÇÉäëêÉÅÜíäáÅÜÉå= dê∏≈ÉåçêÇåìåÖÉå=~ìë=`=SKNKOI=ëç=ÉêÑçäÖí=ÇáÉ=sÉêÄìÅÜìåÖ=~ìÑ=ÇÉã=ÉåíëéêÉÅÜÉåÇÉå= hçåíç=ÇÉê=hçåíÉåâä~ëëÉ=M=Ep~ÅÜ~åä~ÖÉåFK= =
⌦= _ÉáëéáÉäW= báåâ~ìÑ=ÉáåÉë=pÅÜêÉáÄíáëÅÜÉë=áã=tÉêí=îçå=NKORMIMM=bìêç=EåÉííçF=~ìÑ=wáÉäK=aáÉ=iáÉÑÉJ êìåÖ=ÉêÑçäÖí=ÑêÉá=e~ìëK=aáÉ=bêÑ~ëëìåÖ=áå=ÇÉê=píÉìÉêÄáä~åò=áëí=òì=îÉêÄìÅÜÉåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
MUTM=Ó=_Ωêçã∏ÄÉä=ìåÇ=ëçåëíáÖÉ=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
MUTM=
NKORMIMM=
OSMM=
OPTIRM=
=
=
= ~å=
QQMM=
NKQUTIRM=
=
178
C. Laufende Buchungen in Industriebetrieben
hçåíÉåÇ~êëíÉääìåÖW= =
p=
======MUTM= NKORMIMM= =
QQMM= =
p=
e= =
=
=
===========OSMM=
QQMM=
p=
= =
=
=
=
=
========QQMM=
e= =
=
=
= =
=
=
OPTIRM= =
=
MUTMI== OSMM=
=
=
e= NKQUTIRM= =
= =
=
=
tÉêÇÉå= ^åò~ÜäìåÖÉå= ~ìÑ= p~ÅÜ~åä~ÖÉå= ÖÉäÉáëíÉíI= ÉêÑçäÖí= ÇáÉ= báåJ= ìåÇ= ëé®íÉêÉ= ^ìëJ ÄìÅÜìåÖ=å~ÅÜ=ÇÉåëÉäÄÉå=mêáåòáéáÉå=ïáÉ=ÄÉá=^åò~ÜäìåÖÉå=~ìÑ=t~êÉåJ=çÇÉê=cÉêíáÖJ ÉêòÉìÖåáëäáÉÑÉêìåÖÉåK=a~ë=ÄÉå∏íáÖíÉ=hçåíç=ä~ìíÉí=MVMM=Ó=dÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå= ~ìÑ=p~ÅÜ~åä~ÖÉåK= =
6.2 Anschaffungsnebenkosten däÉáÅÜÖΩäíáÖ= çÄ= ÇáÉ= ^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå= òìë~ããÉå= ãáí= ÇÉã= iáëíÉåéêÉáë= ÇÉë= ^åä~ÖÉÖìíÉë= çÇÉê= Éêëí= å~ÅÜíê®ÖäáÅÜ= áå= oÉÅÜåìåÖ= ÖÉëíÉääí= ïÉêÇÉåI= ëáÉ= ëáåÇ=áãJ ãÉê=~ìÑ=ÇÉã=ÉåíëéêÉÅÜÉåÇÉå=_Éëí~åÇëâçåíç=áã=pçää=òì=ÄìÅÜÉå=E~âíáîáÉêÉåFK= =
⌦= _ÉáëéáÉä=NW= ^åÜ~åÇ= ÇÉê= oÉÅÜåìåÖ= ÉáåÉë= hÑòJe®åÇäÉêë= ÉêÖÉÄÉå= ëáÅÜ= ÑΩê= ÉáåÉå= âΩêòäáÅÜ= ÉêïçêJ ÄÉåÉå=mâï=ÑçäÖÉåÇÉ=îçêä®ìÑáÖÉ=^åëÅÜ~ÑÑìåÖëâçëíÉåK= = = iáëíÉåéêÉáë= PQKMMMIMM== H== cáêãÉå~ìÑëÅÜêáÑí= RQMIMM== H== qê~åëéçêíâçëíÉå= OSMIMM== Z== îçêä®ìÑáÖÉ=^eh=
PQKUMMIMM==
=
_Éå∏íáÖíÉ=hçåíÉåW= =
MUQM=Ó=cìÜêé~êâ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
MUQM=
PQKUMMIMM=
OSMM=
SKSNOIMM=
= ~å=
QQMM=
QNKQNOIMM=
=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
======MUQM=
QQMM= PQKUMMIMM= = =
e= =
p=
= =
=
======QQMM= =
MUQMI= OSMM=
e= QNKQNOIMM=
6. Beschaffung von beweglichen Sachanlagegütern =
=
=
p=
==========OSMM=
QQMM=
SKSNOIMM= =
=
179
=
=
=
e= =
=
=
= =
=
=
=
=
= =
=
= ⌦= _ÉáëéáÉä=OW= aáÉ=wìä~ëëìåÖ=ÇÉë=çKÖK=mâïë=ïáêÇ=ÇìêÅÜ=ÉáåÉå=^åÖÉëíÉääíÉå=ÉêäÉÇáÖíK=aáÉ=dÉÄΩÜê=áå= e∏ÜÉ=îçå=RMIMM=bìêç=ïáêÇ=Ä~ê=ÄÉò~ÜäíK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
MUQM=Ó=cìÜêé~êâ= OUUM=Ó=h~ëëÉ= =
_ìÅÜìåÖW= =
MUQM=
RMIMM=
~å==
OUUM=
RMIMM=
=
aáÉ=wìä~ëëìåÖëâçëíÉå=ÉêÜ∏ÜÉå=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÇÉë=mâï=ìåÇ=ëáåÇ=ÇÉëÜ~äÄ= ~ìÑ=ÇÉã=_Éëí~åÇëâçåíç=MUQM=òì=ÄìÅÜÉåK=bë=Ñ®ääí=âÉáåÉ=rãë~íòëíÉìÉê=~åI=Ç~=ÇáÉ=wìJ ä~ëëìåÖ=îçå=ÉáåÉã=ÉáÖÉåÉå=^åÖÉëíÉääíÉå=îÉê~åä~ëëí=ïìêÇÉK=a~ë=hçåíç=MUQM=òÉáÖí=ëç= ÇáÉ=ÖÉë~ãíÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÇÉë=mâï=áå=e∏ÜÉ=îçå=PQKURMIMM=bìêçK= = hçåíÉåÇ~êëíÉääìåÖW= =
p= QQMM= OUUM=
========MUQM= PQKUMMIMM= = RMIMM= =
e= = = = = =
p= = =
======OUUM= = MUQM= = =
e= RMIMM= =
= hçããí=Éë=åìå=îçêI=Ç~ëë=Éáå=qÉáä=ÇÉê=^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå=ÄÉêÉáíë=îçê=ÇÉê= iáÉÑÉêìåÖ=ÇÉë=ÉáÖÉåíäáÅÜÉå=p~ÅÜ~åä~ÖÉÖìíÉë=~åÑ®ääíI=ëç=áëí=ïáÉ=ÑçäÖí=òì=ÄìÅÜÉåW= =
⌦= _ÉáëéáÉäW= sçê= ÇÉê= iáÉÑÉêìåÖ= ÉáåÉê= cÉêíáÖìåÖëã~ëÅÜáåÉ= áã= tÉêí= îçå= VMKMMMIMM= bìêç= ïìêÇÉ= îçå= ÉáåÉê= _~ìÑáêã~= Éáå= pçÅâÉä= òìê= mä~íòáÉêìåÖ= ÇÉê= j~ëÅÜáåÉ= ÄÉíçåáÉêíK= aáÉ= oÉÅÜJ åìåÖ=Ç~ÑΩê=ÄÉäáÉÑ=ëáÅÜ=~ìÑ=NKNVMIMM=bìêç=ÄêìííçK= =
_Éå∏íáÖíÉ=hçåíÉåW= MVRM=Ó=^åä~ÖÉå=áã=_~ì= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå= MTOM=Ó=^åä~ÖÉå=ìåÇ=j~ëÅÜáåÉå=ÇÉê=ãÉÅÜ~åáëÅÜÉå=j~íÉêá~äÄÉ~êÄÉáíìåÖI== JîÉê~êÄÉáíìåÖ=ìåÇ=Jìãï~åÇäìåÖ= =
= =
180
C. Laufende Buchungen in Industriebetrieben
_ìÅÜìåÖ=ÇÉê=_ÉíçåáÉêìåÖW= =
MVRM=
NKMMMIMM=
OSMM=
NVMIMM=
~å=
QQMM=
NKNVMIMM=
= _Éá= iáÉÑÉêìåÖ= ÇÉê= j~ëÅÜáåÉI= áëí= Ç~åå= ëÅÜäáÉ≈äáÅÜ= ÉáåÉ= rãÄìÅÜìåÖ= îçêòìåÉÜãÉåI= ÇáÉ=ÇÉêÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÉêÜ∏ÜíK= =
MTOM=
NKMMMIMM=
~å=
MVRM=
NKMMMIMM=
= hçåíÉåÇ~êëíÉääìåÖ=ÇÉê=rãÄìÅÜìåÖW= =
p= QQMM= MVRM=
========MTOM=
e= =
VMKMMMIMM= = NKMMMIMM= =
= = = =
p= QQMM= =
======MVRM= NKMMMIMM= MTOM= = =
e= NKMMMIMM= =
=
6.3 Preisnachlässe und Rücksendungen mêÉáëå~ÅÜä®ëëÉ= ÄòïK= ^åëÅÜ~ÑÑìåÖëâçëíÉåãáåÇÉêìåÖÉå= áå= cçêã= îçå= pçÑçêíê~Ä~ííÉå= EòK_K= jÉåÖÉåJ= çÇÉê= qêÉìÉê~Ä~ííF= ïÉêÇÉå= ÄÉá= oÉÅÜåìåÖëÉáåÖ~åÖ= ãáí= ÇÉå= ^åëÅÜ~ÑJ ÑìåÖëâçëíÉå=îÉêêÉÅÜåÉíK= =
⌦= _ÉáëéáÉäW= báåâ~ìÑ= ÉáåÉê= cÉêíáÖìåÖëã~ëÅÜáåÉ= òìã= iáëíÉåéêÉáë= îçå= RQKMMMIMM= bìêçK= ^ìÑÖêìåÇ= ä~åÖà®ÜêáÖÉê=dÉëÅÜ®ÑíëÄÉòáÉÜìåÖÉå=òìã=iáÉÑÉê~åíÉå=ïáêÇ=Éáå=qêÉìÉê~Ä~íí=îçå=NM=B= ÖÉï®ÜêíK= =
= iáëíÉåéêÉáë=
RQKMMMIMM==
Ó== NM=B=o~Ä~íí=
RKQMMIMM==
Z==^åëÅÜ~ÑÑìåÖëâçëíÉå=
QUKSMMIMM==
= _Éå∏íáÖíÉ=hçåíÉåW= =
MTOM=Ó=^åä~ÖÉå=ìåÇ=j~ëÅÜáåÉå=ÇÉê=ãÉÅÜ~åáëÅÜÉå=j~íÉêá~äÄÉ~êÄÉáíìåÖI== JîÉê~êÄÉáíìåÖ=ìåÇ=Jìãï~åÇäìåÖ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
MTOM=
QUKSMMIMM=
OSMM=
VKOPQIMM=
=
= ~å=
QQMM=
RTKUPQIMM=
=
6. Beschaffung von beweglichen Sachanlagegütern
181
hçåíÉåÇ~êëíÉääìåÖW= =
p=
========MTOM=
QQMM=
=
= =
= = =
= =
VIOPQIMM= =
e= = =
=
= = =
=
e=
MTOMI== OSMM=
= = =
============OSMM=
QQMM=
=========QQMM=
QUKSMMIMM= =
= p=
e= = p=
RTKUPQIMM=
= = =
=
= k~ÅÜíê®ÖäáÅÜÉ= mêÉáëå~ÅÜä®ëëÉ= EpâçåíáI= _çåáI= k~ÅÜä®ëëÉ= ~ìÑÖêìåÇ= îçå= j®åÖÉäJ êΩÖÉåF= ìåÇ= oΩÅâëÉåÇìåÖÉå= ïÉêÇÉå= Ç~ÖÉÖÉå= áã= e~ÄÉå= ÇÉë= àÉïÉáäáÖÉå= _ÉJ ëí~åÇëâçåíçë=ÖÉÄìÅÜíI=Ç~=ëáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉåãáåÇÉêìåÖÉå=Ç~êëíÉääÉåK= =
⌦= _ÉáëéáÉäW= ^ìÑÖêìåÇ=äÉáÅÜíÉê=hê~íòÉê=áã=i~Åâ=ÉáåÉë=âΩêòäáÅÜ=ÉêïçêÄÉåÉå=iáÉÑÉêï~ÖÉåë=Eîçêä®ìJ ÑáÖÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= Z= ONKRMMIMM= bìêçF= ÖÉï®Üêí= ÇÉê= ^ìíçÜ®åÇäÉê= ÉáåÉå= mêÉáëJ å~ÅÜä~ëë=áå=e∏ÜÉ=îçå=RMMIMM=bìêç=EåÉííçFK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= MUQM=Ó=cìÜêé~êâ== OSMM=Ó=sçêëíÉìÉê= =
_ìÅÜìåÖW= =
QQMM=
RVRIMM=
=
=
~å=
MUQM=
RMMIMM=
=
OSMM=
VRIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
========QQMM=
MUQMI= OSMM=
RVRIMM=
=
= =
e= =
MUQMI= OSMM= =
=
= = =
ORKRURIMM= = =
=
p= QQMM= =
= =
p=
= =
QQMM=
=====MUQM= ONKRMMIMM= QQMM= =
=
========OSMM= QKMURIMM= QQMM=
e= RMMIMM= =
e= VRIMM=
= aìêÅÜ= ÇáÉ= _ìÅÜìåÖ= ÇÉë= k~ÅÜä~ëëÉë= êÉÇìòáÉêÉå= ëáÅÜ= ÇáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÇÉë= c~ÜêòÉìÖë=~ìÑ=ONKMMMIMM=bìêç=EZ=ONKRMMIMM=Ó=RMMIMMFK= =
=
182
C. Laufende Buchungen in Industriebetrieben
6.4 Bezahlung dÉå~ì=ïáÉ=ÄÉá=ÇÉê=_Éò~ÜäìåÖ=îçå=tÉêâëíçÑÑJ=ìåÇ=e~åÇÉäëï~êÉåêÉÅÜåìåÖÉå=ïáêÇ= ~ìÅÜ= ÄÉá= ÄÉïÉÖäáÅÜÉå= p~ÅÜ~åä~ÖÉÖΩíÉêå= EëçÑÉêå= âÉáå= pâçåíç= ÖÉï®Üêí= ïáêÇF= ÇáÉ= sÉêÄáåÇäáÅÜâÉáí=~ìë=ÇÉã=hçåíç=QQMM=~ìëJ=ìåÇ=~ìÑ=ÇÉã=ÉåíëéêÉÅÜÉåÇÉå=w~ÜäìåÖëJ ãáííÉäâçåíç=ÖÉÖÉåÖÉÄìÅÜíK= =
⌦= _ÉáëéáÉäW= báåÉ=oÉÅÜåìåÖ=Ebáåâ~ìÑ=îçå=tÉêâòÉìÖÉå=ÑΩê=ÇáÉ=cÉêíáÖìåÖF=áå=e∏ÜÉ=îçå=NKNVMIMM= bìêç= EÄêìííçF= ïáêÇ= ÇìêÅÜ= mçëíÄ~åâΩÄÉêïÉáëìåÖ= ÄÉÖäáÅÜÉåK= pâçåíç= ïáêÇ= åáÅÜí= áå= ^åëéêìÅÜ=ÖÉåçããÉåK= = _Éå∏íáÖíÉ=hçåíÉåW= =
QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= OURM=Ó=mçëíÖáêçÖìíÜ~ÄÉå= _ìÅÜìåÖW= =
QQMM=
NKNVMIMM=
~å==
OURM=
NKNVMIMM=
= hçåíÉåÇ~êëíÉääìåÖW= =
p= OURM=
======QQMM= NKNVMIMM=
MUOMI== OSMM=
e= = NKNVMIMM= =
p= =
=======OURM= = QQMM=
e= NKNVMIMM=
= =
dÉï®Üêí=ÇÉê=iáÉÑÉê~åí=~ääÉêÇáåÖë=pâçåíçI=ëç=áëí=cçäÖÉåÇÉë=òì=ÄÉ~ÅÜíÉåW= NK aÉê= _êìííçëâçåíç= áëí= îçå= ÇÉê= oÉëíëÅÜìäÇ= òì= ÄÉêÉÅÜåÉåK= bë= ëáåÇ= ~äëç= oΩÅâëÉåJ ÇìåÖÉå=ìåÇ=k~ÅÜä®ëëÉ=òì=ÄÉêΩÅâëáÅÜíáÖÉåK=_ÉòìÖëâçëíÉå=ìåÇ=~åÇÉêÉ=^åëÅÜ~ÑJ ÑìåÖëåÉÄÉåâçëíÉå= ëáåÇ= áå= ÇÉê= mê~ñáë= ëâçåíáÉêÑ®ÜáÖK= bë= â~åå= ~äëç= Ç~ë= ÖäÉáÅÜÉ= _ÉêÉÅÜåìåÖëëÅÜÉã~=ïáÉ=áå=^ÄëÅÜåáíí=`=NKT=îÉêïÉåÇÉí=ïÉêÇÉåK= OK aáÉ= _ìÅÜìåÖ= ÇÉë= pâçåíçë= ÉêÑçäÖí= áã= e~ÄÉå= ÇÉë= ÉåíëéêÉÅÜÉåÇÉå= _Éëí~åÇëJ âçåíçëK=
= ⌦= _ÉáëéáÉäW= k~ÅÜ=^ÄòìÖ=îçå=OIR=B=pâçåíç=ïÉêÇÉå=~å=ÉáåÉå=ä~åÖà®ÜêáÖÉå=iáÉÑÉê~åíÉå=îçå=j~J ëÅÜáåÉåÉêë~íòíÉáäÉå=OKQPTIRM=bìêç=ΩÄÉêïáÉëÉåK= =
=
=
= oÉÅÜåìåÖëÄÉíê~Ö=EÄêìííçF= Ó= pâçåíç=EÄêìííçF=
OKRMMIMM== SOIRM==
ENMMIMM=BF= EOIRM=BF=
Z==_~åâΩÄÉêïÉáëìåÖ=
OKQPTIRM==
EVTIRM=BF=
q=
6. Beschaffung von beweglichen Sachanlagegütern
183
pâçåíç=EåÉííçF=Z=SOIRM: NNV ⋅ NMM=Z=ROIRO=bìêç= spíJhçêêÉâíìê=Z=ROIRO : NMM ⋅ NV=Z=VIVU=bìêç= = _Éå∏íáÖíÉ=hçåíÉåW= =
QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= MTUM=Ó=oÉëÉêîÉã~ëÅÜáåÉå=ìåÇ=J~åä~ÖÉåíÉáäÉ= OSMM=Ó=sçêëíÉìÉê= =
_ìÅÜìåÖëë~íòW= =
QQMM=
OKRMMIMM=
~å=
OUMM=
OKQPTIRM=
=
=
=
MTUM=
ROIRO=
=
=
=
OSMM=
VIVU=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==========QQMM=
OUMMI=MTUMI=
e= = p=
=======OUMM=
= =
= = =
= QQMM=
OSMM=
OKRMMIMM= =
= = =
= =
=
=
= = p=
=======MTUM=
=
= =
= = =
= QQMM=
=
= =
= = =
= =
=
= =
= = p=
=========OSMM==========
=
= =
= = =
= QQMM=
e= OKQPTIRM=
=
e= ROIRO=
= e= VIVU=
= =
_ÉëçåÇÉêë=ÇìêÅÜ=pâçåíç~ÄòìÖ=â~åå=ëáÅÜ=Éáå=~åÑ®åÖäáÅÜ=~äë=łåçêã~äÉë =p~ÅÜ~åä~ÖÉJ Öìí= ÖÉÄìÅÜíÉê= dÉÖÉåëí~åÇ= áå= Éáå= ÖÉêáåÖïÉêíáÖÉë= táêíëÅÜ~ÑíëÖìí= EÄòïK= sÉêã∏ÖÉåëJ ÖÉÖÉåëí~åÇF=łîÉêï~åÇÉäå =EråíÉêëÅÜêÉáíÉå=ÇÉê=QNMIMM=bìêç=J=dêÉåòÉ=ÄòïK=ÇÉê=Ü~åJ ÇÉäëêÉÅÜíäáÅÜÉå= = dê∏≈ÉåçêÇåìåÖÉåFK= få= ÇáÉëÉã= c~ää= áëí= ÉáåÉ= rãÄìÅÜìåÖ= ~ìÑ= Ç~ë= hçåíç=MTVM=ÄòïK=MUVM=ÉêÑçêÇÉêäáÅÜK= =
_ìÅÜìåÖëë~íòW= = =
=
=
MTVMLMUVM=
~å=
ÄáëÜÉêáÖÉë=^åä~ÖÉåâçåíç=
=
=
aÉê= òì= îÉêïÉåÇÉåÇÉ= _Éíê~Ö= áëí= ÇÉê= ~ìÑ= ÇÉã= ^åä~ÖÉåâçåíç= ëíÉÜÉåÇÉ= ÉåÇÖΩäíáÖÉ= tÉêí=ÇÉë=dÉÖÉåëí~åÇÉë=EZ=ÉåÇÖΩäíáÖÉ=^eh=å~ÅÜ=pâçåíç~ÄòìÖFK= = =
=
184
C. Laufende Buchungen in Industriebetrieben
6.5 Zusammenfassendes Beispiel ⌦= aáÉ=pÅÜ∏å=^d=â~ìÑí=~ã=ONKMPKOMMT=ÉáåÉå=åÉìÉå=iáÉÑÉêï~ÖÉåK=aáÉ=oÉÅÜåìåÖ=Ew~ÜJ äìåÖëòáÉäW=PM=q~ÖÉ=êÉáå=åÉííçI=O=B=pâçåíç=ÄÉá=w~ÜäìåÖ=áååÉêÜ~äÄ=îçå=U=q~ÖÉåF=ä~ìJ íÉí=ïáÉ=ÑçäÖíW= =
= iáëíÉåéêÉáë=
QNKMMMIMM==
H==§ÄÉêÑΩÜêìåÖ=
QRRIMM==
H==wìä~ëëìåÖ=
TMIMM==
H==q~åâÑΩääìåÖ=
PRIMM==
Z==oÉÅÜåìåÖëÄÉíê~Ö=EåÉííçF=
QNKRSMIMM==
H==NV=B=spí=
TKUUPINM==
Z==oÉÅÜåìåÖëÄÉíê~Ö=EÄêìííçF=
QVKPTPINM==
= wìê= cáå~åòáÉêìåÖ= ÇÉë= h~ìÑë= ïìêÇÉ= Éáå= hêÉÇáí= áå= e∏ÜÉ= îçå= RMKMMMIMM= bìêç= ~ìÑÖÉJ åçããÉåI=ÑΩê=ÇÉå=~ã=g~ÜêÉëÉåÇÉ=wáåëÉå=áå=e∏ÜÉ=îçå=NKMMMIMM=bìêç=òì=ò~ÜäÉå=ëáåÇK= _ìÅÜìåÖ=ÇÉê=báåÖ~åÖëêÉÅÜåìåÖW= =
MUQM=
QNKRORIMM=
SMPM=
PRIMM=
OSMM=
TKUUPINM=
~å=
QQMM=
QVKPTPINM=
=
aáÉ= q~åâÑΩääìåÖ= áëí= âÉáå= _Éëí~åÇíÉáä= ÇÉê= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ìåÇ= ïáêÇ= ÇÉëÜ~äÄ= ~ìÅÜ= åáÅÜí= ~âíáîáÉêíK= fÜê= kÉííçïÉêí= ïáêÇ= ëí~ííÇÉëëÉå= ~ìÑ= ÇÉã= hçåíç= SMPM= Ó= ^ìÑJ ïÉåÇìåÖÉå=ÑΩê=_ÉíêáÉÄëëíçÑÑÉLsÉêÄê~ìÅÜëïÉêâòÉìÖÉ=ÖÉÄìÅÜíK= ^ìÅÜ= hêÉÇáí= ìåÇ= hêÉÇáíòáåëÉå= ëáåÇ= âÉáå= _Éëí~åÇíÉáä= ÇÉê= ^åëÅÜ~ÑÑìåÖëâçëíÉåK= táÉ=ÇáÉëÉ=òì=îÉêÄìÅÜÉå=ëáåÇI=ïáêÇ=áå=^ÄëÅÜåáíí=`=NOKP=å®ÜÉê=ÄÉÜ~åÇÉäíK= = ^ã= q~Ö= ÇÉê= iáÉÑÉêìåÖ= ïáêÇ= ~ìÑÖêìåÇ= ÉáåÉë= äÉáÅÜíÉå= hê~íòÉêë= áå= ÇÉê= táåÇëÅÜìíòJ ëÅÜÉáÄÉ=Éáå=k~ÅÜä~ëë=îçå=NRMIMM=bìêç=EåÉííçF=ÖÉï®ÜêíK= =
_ìÅÜìåÖ=ÇÉë=k~ÅÜä~ëëÉëW= =
QQMM= =
NTUIRM= =
~å=
MUQM=
NRMIMM=
=
OSMM=
OUIRM=
= ^ã=OQKMPKOMMT=ïáêÇ=~ã=iáÉÑÉêï~ÖÉå=Ç~ë=cáêãÉåäçÖç=ÇÉê=^d=~åÖÉÄê~ÅÜíK=aáÉ=hçëJ íÉå= Ç~ÑΩê= ÄÉä~ìÑÉå= ëáÅÜ= ~ìÑ= OQMIMM= bìêç= EåÉííçFK= aáÉ= iÉáëíìåÖ= ïáêÇ= ëçÑçêí= Ä~ê= ÄÉJ ò~ÜäíK= =
=
6. Beschaffung von beweglichen Sachanlagegütern
185
_ìÅÜìåÖ=ÇÉê=w~ÜäìåÖW= =
MUQM=
OQMIMM=
OSMM=
QRISM=
~å=
OUUM=
OURISM=
= ^ã=OUKMPKOMMT=ÉêÑçäÖí=ÇÉê=^ìëÖäÉáÅÜ=ÇÉê=oÉëíëÅÜìäÇ=ÖÉÖÉåΩÄÉê=ÇÉã=iáÉÑÉê~åíÉå=éÉê= _~åâΩÄÉêïÉáëìåÖK= = = dÉë~ãíëÅÜìäÇ=EÄêìííçF=
QVKPTPINM=
=
NTUIRM=
=
QVKNVQISM=
=
Ó==k~ÅÜä~ëë=EÄêìííçF=
Z==oÉëíëÅÜìäÇ=EÄêìííçF= Ó==pâçåíç=EåÉííçF=
UOSIUM= Z=EO=B=îK=QVKNVQISMF=Ó=NV=B=
Ó==spíJhçêêÉâíìê=
NRTIMV= Z=NV=B=î=UOUIOM=
Z==_~åâΩÄÉêïÉáëìåÖ=
QUKONMITN=
=
= = _ìÅÜìåÖ=ÇÉê=§ÄÉêïÉáëìåÖW= =
QQMM=
QVKNVQISM=
~å=
OUMM=
QUKONMITN=
=
=
=
MUQM=
UOSIUM=
=
=
=
OSMM=
NRTIMV=
= aáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÑΩê= ÇáÉëÉë= ^åä~ÖÉÖìí= ä~ëëÉå= ëáÅÜ= Ç~ãáí= ~ìë= ÇÉã= hçåíç= MUQM=ÉêãáííÉäåW= = p= ===================MUQM= e= UMMM=
Á= QQMM=
NRMIMM=
QQMM=
QNKRORIMM= QQMM=
UOSIUM=
OUUM=
=
OQMIMM= =
Á=
Á
Á=
=
= →=^åëÅÜ~ÑÑìåÖëâçëíÉå=EÖÉë~ãíF==Z=QNKRORIMM=H=OQMIMM=Ó=NRMIMM=Ó=UOSIUM== =
=
=
Z=QMKTUUIOM=bìêç=
186
C. Laufende Buchungen in Industriebetrieben
6.6 Instandhaltung von Sachanlagen _Éá= ÇÉê= fåëí~åÇÜ~äíìåÖ= îçå= ÄÉêÉáíë= Äáä~åòáÉêíÉå= p~ÅÜ~åä~ÖÉå= EÄÉïÉÖäáÅÜ= ìåÇ= ìåJ ÄÉïÉÖäáÅÜF= ìåíÉêëÅÜÉáÇÉí= Ç~ë= báåâçããÉåëíÉìÉêêÉÅÜí= ~ääÖÉãÉáå= òïáëÅÜÉå= òïÉá== ^êíÉå=îçå=oÉé~ê~íìêÉåK=aáÉ=^ÄÖêÉåòìåÖëâêáíÉêáÉåI=ÇáÉ=áã=cçäÖÉåÇÉå=åçÅÜ=ÖÉå~ìÉê= ÄÉëÅÜêáÉÄÉå= ïÉêÇÉåI= ïìêÇÉå= òï~ê= ÇìêÅÜ= ÇáÉ= ëíÉìÉêäáÅÜÉ= oÉÅÜíëëéêÉÅÜìåÖ= ÉåíJ ïáÅâÉäíI=ÖÉäíÉå=àÉÇçÅÜ=ÖäÉáÅÜÉêã~≈Éå=ÑΩê=e~åÇÉäëJ=ìåÇ=píÉìÉêÄáä~åòK= =
= = =
ïÉêíÉêÜ~äíÉåÇÉ=oÉé~ê~íìêÉå=
ïÉêíÉêÜ∏ÜÉåÇÉ=oÉé~ê~íìêÉå=
EbêÜ~äíìåÖë~ìÑï~åÇW==
EeÉêëíÉääìåÖë~ìÑï~åÇW==
o=ONKN=f=bpíoF=
¬=ORR=ed_I=o=ONKN=ff=bpíoF=
^ääÉ=êÉÖÉäã®≈áÖÉå=oÉé~ê~íìêÉå=ìåÇ= t~êíìåÖëâçëíÉåI=ÇáÉ=ÇìêÅÜ=ÖÉï∏ÜåäáÅÜÉ= ^ÄåìíòìåÖ=ÉêÑçêÇÉêäáÅÜ=ïÉêÇÉåK=
tÉëÉå=ìåÇ=cìåâíáçå=ÇÉë=^åä~ÖÉÖìíë= ïÉêÇÉå=îÉê®åÇÉêí=ÄòïK=ïáêÇ=Éíï~ë= òìë®íòäáÅÜ=kÉìÉë=ÖÉëÅÜ~ÑÑÉåK=
_ìÅÜìåÖ=~äë=^ìÑï~åÇ=
^âíáîáÉêìåÖ=~ìÑ=ÇÉã=p~ÅÜ~åä~ÖÉâçåíç=
= = = = = = = =
^ÄÄáäÇìåÖ=RRW=tÉêíÉêÜ~äíÉåÇÉ=ìåÇ=JÉêÜ∏ÜÉåÇÉ=oÉé~ê~íìêÉå= =
^ìÑïÉåÇìåÖÉå= ÑΩê= ÇáÉ= bêÜ~äíìåÖ= ÉáåÉë= táêíëÅÜ~ÑíëÖìíÉë= ïÉêÇÉå= áã= g~Üê= ÇÉê= sÉêìêë~ÅÜìåÖ= ~äë= ^ìÑï~åÇ= ÖÉäíÉåÇ= ÖÉã~ÅÜíK= báå= ëçäÅÜÉê= ^ìÑï~åÇ= ÉåíëíÉÜíI= ïÉåå= Éáå=^åä~ÖÉÖìí=ÇìêÅÜ=oÉé~ê~íìêÉå=áå=ÖÉÄê~ìÅÜëÑ®ÜáÖÉã=wìëí~åÇ=EÑìåâíáçåëÉêÜ~äíÉåJ ÇÉ=oÉé~ê~íìêÉåF=ÉêÜ~äíÉå=çÇÉê=ÇÉã=íÉÅÜåáëÅÜÉå=cçêíëÅÜêáíí=ÉåíëéêÉÅÜÉåÇ=ãçÇÉêåáJ ëáÉêí= EëìÄëí~åòÉêÜ~äíÉåÇÉ= bêåÉìÉêìåÖF= ïáêÇK= aáÉ= sÉêïÉåÇìåÖ= ÄÉëëÉêÉê= j~íÉêá~äáÉå= áëí=Ç~ÄÉá=ìåÉêÜÉÄäáÅÜK=^ìëÖ~ÄÉå=EçÜåÉ=rpíF=Äáë=òì=QKMMMIMM=bìêç=àÉ=_~ìã~≈å~ÜãÉ= ëáåÇ=ëíÉíë=~äë=^ìÑï~åÇ=~åòìëÉíòÉå=Eo=ONKN=ff=pK=O=bpíoFK= =
⌦= _ÉáëéáÉäÉW= cÉåëíÉêJ=çÇÉê=eÉáòìåÖëÉêåÉìÉêìåÖ= ^ìíçêÉé~ê~íìêI=åÉìÉ=oÉáÑÉå= = eÉêëíÉääìåÖë~ìÑï~åÇ= ÜáåÖÉÖÉå= äáÉÖí= îçêI= ïÉåå= Éáå= åÉìÉë= ^åä~ÖÉÖìí= ÜÉêÖÉëíÉääí= ïáêÇ=EÄÉá=sçääîÉêëÅÜäÉá≈=ÇÉë=~äíÉå=^åä~ÖÉÖìíÉë=çÇÉê=cìåâíáçåë®åÇÉêìåÖFI=Éáå=^åä~J ÖÉÖìí=áå=ëÉáåÉê=pìÄëí~åò=ÉêïÉáíÉêí=E^ìÑëíçÅâìåÖI=^åÄ~ìI=sÉêãÉÜêìåÖ=ÇÉê=pìÄëí~åò= ÇìêÅÜ= òK_K= òìë®íòäáÅÜÉ= qêÉååï®åÇÉI= ^ä~êã~åä~ÖÉI= j~êâáëÉF= çÇÉê= ΩÄÉê= ëÉáåÉå= ìêJ ëéêΩåÖäáÅÜÉå= wìëí~åÇ= Üáå~ìë= ïÉëÉåíäáÅÜ= îÉêÄÉëëÉêí= ïáêÇK= eÉêëíÉääìåÖë~ìÑï~åÇ= EÄòïK=JâçëíÉåF=ãìëë=~âíáîáÉêí=ïÉêÇÉå=ìåÇ=ïáêÇ=Éêëí=ΩÄÉê=ÇáÉ=^ÄëÅÜêÉáÄìåÖ=áã=sÉêJ ä~ìÑ=ÇÉê=kìíòìåÖëÇ~ìÉê=òìã=^ìÑï~åÇK= = =
=
6. Beschaffung von beweglichen Sachanlagegütern
187
⌦= _ÉáëéáÉäÉW= rãÄ~ì=ÉáåÉê=i~ÖÉêÜ~ääÉ=áå=Éáå=_ΩêçÖÉÄ®ìÇÉ=Ecìåâíáçåë®åÇÉêìåÖF= kÉìÉáåÄ~ì=ÉáåÉë=ÄáëÜÉê=åçÅÜ=åáÅÜí=îçêÜ~åÇÉåÉå=^ìÑòìÖë=çÇÉê=^ìíçê~Çáçë= ^ìëÄ~ì=ÉáåÉë=a~ÅÜÖÉëÅÜçëëÉë= tÉëÉåíäáÅÜÉ=sÉêÄÉëëÉêìåÖ=áå=ãáåÇÉëíÉåë=P=îçå=Q=_ÉêÉáÅÜÉå=EeÉáòìåÖI=p~åáí®êI= bäÉâíêçåáâI=cÉåëíÉêF= = _Éá= dÉÄ®ìÇÉå= áëí= ÇáÉëÄÉòΩÖäáÅÜ= åçÅÜ= ÉáåÉ= _ÉëçåÇÉêÜÉáí= òì= ÄÉ~ÅÜíÉåW= ^ääÉ= fåëí~åÇëÉíòìåÖëJ=ìåÇ=jçÇÉêåáëáÉêìåÖëã~≈å~ÜãÉåI=ÇáÉ=åáÅÜí=ΩÄäáÅÜÉêïÉáëÉ=à®ÜêäáÅÜ= ~åÑ~ääÉå= ëáåÇ= eÉêëíÉääìåÖëâçëíÉåI= ïÉåå= ëáÉ= áååÉêÜ~äÄ= îçå= P= g~ÜêÉå= å~ÅÜ= ÇÉê= ^åJ ëÅÜ~ÑÑìåÖ= NR= B= ÇÉê= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ΩÄÉêëíÉáÖÉå= E¬= S= f= kêK= N= ~= bpídW= ~åëÅÜ~ÑJ ÑìåÖëå~ÜÉ=eÉêëíÉääìåÖëâçëíÉåFK= = aáÉ=sÉêÄìÅÜìåÖ=ÇÉê~êíáÖÉê=oÉé~ê~íìêîçêÖ®åÖÉ=ïáêÇ=áã=cçäÖÉåÇÉå=~åÜ~åÇ=ÉáåáÖÉê= _ÉáëéáÉäÉ=å®ÜÉê=ÄÉíê~ÅÜíÉíK= =
⌦= _ÉáëéáÉä=NW= aáÉ=ÄÉëÅÜ®ÇáÖíÉ=hìêÄÉäïÉääÉ=ÉáåÉë=cáêãÉåJiâïë=ãìëë=ÉêåÉìÉêí=ïÉêÇÉåK=aáÉ=oÉÅÜJ åìåÖ=ÇÉë=jÉÅÜ~åáâÉêë=ÄÉä®ìÑí=ëáÅÜ=~ìÑ=OVTIRM=bìêç=EÄêìííçFK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
SNSM=Ó=cêÉãÇáåëí~åÇÜ~äíìåÖ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= _ìÅÜìåÖëë~íòW= =
SNSM=
ORMIMM=
OSMM=
QTIRM=
~å=
QQMM=
OVTIRM=
=
a~=ÇìêÅÜ=ÇÉå=jÉÅÜ~åáâÉê=Éáå=qÉáä=ÇÉë=iâïë=ÉêåÉìÉêí=ïìêÇÉI=Ü~åÇÉäí=Éë=ëáÅÜ=ÜáÉêJ ÄÉá=ìã=ÉáåÉ=ïÉêíÉêÜ~äíÉåÇÉ=oÉé~ê~íìêI=ÇáÉ=~äë=^ìÑï~åÇ=òì=ÄìÅÜÉå=áëíK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p= QQMM= =
p= QQMM=
= = =
=====SNSM= ORMIMM= = =
=
=========OSMM= QTIRM= =
e= = p=
======QQMM=
= = = =
=
=
e= = = = = =
=
SNSMI== OSMM=
=
=
=
e= OVTIRM= =
= = =
=
188
C. Laufende Buchungen in Industriebetrieben
⌦= _ÉáëéáÉä=OW= báå= sÉêï~äíìåÖëÖÉÄ®ìÇÉ= EìåÄÉïÉÖäáÅÜÉë= p~ÅÜ~åä~ÖÉÖìíW= îÖäK= `= TF= ïáêÇ= ~ìÑÖêìåÇ= òìåÉÜãÉåÇÉå= mÉêëçåÉåîÉêâÉÜêë= ãáí= ÉáåÉã= òìë®íòäáÅÜÉå= ^ìÑòìÖ= ~ìëÖÉëí~ííÉíK= aáÉ= hçëíÉå=Ç~ÑΩê=ÄÉä~ìÑÉå=ëáÅÜ=~ìÑ=RQKMMMIMM=bìêç=EåÉííçFK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
MRQM=Ó=sÉêï~äíìåÖëÖÉÄ®ìÇÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖëë~íòW= =
MRQM=
RQKMMMIMM=
OSMM=
NMKOSMIMM=
~å=
QQMM=
SQKOSMIMM=
=
få=ÇáÉëÉã=c~ää=Ü~åÇÉäí=Éë=ëáÅÜ=ìã=ÉáåÉ=ïÉêíÉêÜ∏ÜÉåÇÉ=oÉé~ê~íìê=E^âíáîáÉêìåÖ=~ìÑ= p~ÅÜ~åä~ÖÉâçåíçFI= Ç~= ÇÉê= c~ÜêëíìÜä= ÉáåÉ= bêïÉáíÉêìåÖ= ÇÉê= cìåâíáçå~äáí®í= ÇÉë= dÉJ Ä®ìÇÉë=Ç~êëíÉääíK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=======MRQM=
QQMM= RQKMMMIMM= = =
p= QQMM=
=
=
=
==========OSMM= NMKOSMIMM= =
e= = p=
=======QQMM=
= = = =
=
=
e= = = = = =
e=
=
MRQMI== SQKOSMIMM= OSMM=
=
=
=
=
= = =
=
7.
Beschaffung von unbeweglichen Anlagegütern
=
_Éá= ìåÄÉïÉÖäáÅÜÉå= p~ÅÜ~åä~ÖÉÖΩíÉêå= EòK_K= dêìåÇëíΩÅâÉ= ìåÇ= dÉÄ®ìÇÉF= ÉêÑçäÖí= ÉJ ÄÉåëç= ÉáåÉ= ^âíáîáÉêìåÖ= ÇÉê= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ~ìÑ= ÇÉã= ÉåíëéêÉÅÜÉåÇÉå= hçåíç= ÇÉê= hçåíÉåâä~ëëÉ= MK= få= p~ÅÜÉå= _ÉëíÉìÉêìåÖ= ìåÇ= hçëíÉåîÉêíÉáäìåÖ= ÄÉá= ÄÉÄ~ìíÉå= dêìåÇëíΩÅâÉå= EdÉÄ®ìÇÉ= îëK= dêìåÇëíΩÅâF= ëáåÇ= ~ääÉêÇáåÖë= ÖÉïáëëÉ= _ÉëçåÇÉêÜÉáíÉå= òì=ÄÉ~ÅÜíÉåK=
7.1 Kauf unbebauter Grundstücke aÉê=h~ìÑéêÉáë=ÉáåÉë=ìåÄÉÄ~ìíÉå=dêìåÇëíΩÅâë=ïáêÇ=òìë~ããÉå=ãáí=ÇÉå=~åÑ~ääÉåÇÉå= ^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå= ~ìÑ= ÇÉã= hçåíç= MRMM= Ó= råÄÉÄ~ìíÉ= dêìåÇëíΩÅâÉ= áã= pçää=ÖÉÄìÅÜíK= qóéáëÅÜÉ=kÉÄÉåâçëíÉå=ÄÉáã=bêïÉêÄ=îçå=dêìåÇëíΩÅâÉå=ëáåÇW= =
sçêëíÉìÉê=
_ÉëÅÜêÉáÄìåÖ=
kçí~ê=
=
NV=B=
j~âäÉê=
=
NV=B=
dêìåÇÄìÅÜÉáåíê~ÖìåÖ=
=
M=B=
dêìåÇÉêïÉêÄëíÉìÉê=EPIR=B=îK=h~ìÑéêÉáëF=
=
M=B=
bêëÅÜäáÉ≈ìåÖ=
=
NV=B=
báåò®ìåìåÖ=
=
NV=B=
sÉêãÉëëìåÖ=
=
NV=B=
q~ÄÉääÉ=NTW=kÉÄÉåâçëíÉå=ÄÉáã=dêìåÇëíΩÅâëâ~ìÑ= = aÉê=h~ìÑéêÉáë=ÉáåÉë=dêìåÇëíΩÅâë=EçÇÉê=dÉÄ®ìÇÉëF=ïáêÇ=áã=dÉÖÉåë~íò=òì=~åÇÉêÉå= p~ÅÜ~åä~ÖÉå= åáÅÜí= ãáí= NV= B= sçêëíÉìÉê= ëçåÇÉêå= ëí~ííÇÉëëÉå= ãáí= ÇÉê= ëçÖK= dêìåÇJ ÉêïÉêÄëíÉìÉê=îçå=PIR=B=ÄÉä~ëíÉíK=aáÉëÉ=áëí=òìë~ããÉå=ãáí=ÇÉå=~åÇÉêÉå=kÉÄÉåâçëJ íÉå= òì= ~âíáîáÉêÉåK= e®ìÑáÖ= âçããí= Éë= ÜáÉêÄÉá= òì= sÉêïÉÅÜëäìåÖÉå= ãáí= ÇÉê= dêìåÇJ ëíÉìÉêK= páÉ= áëí= à®ÜêäáÅÜ= òì= ÉåíêáÅÜíÉå= ìåÇ= Ñ®ääí= ÇÉëÜ~äÄ= ìåíÉê= ÇáÉ= ä~ìÑÉåÇÉå= hçëíÉåI= ïÉäÅÜÉ=åáÅÜí=òì=ÇÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=ò®ÜäÉåK= pçääíÉå= mêÉáëå~ÅÜä®ëëÉ= ÄÉá= ÇÉå= kÉÄÉåâçëíÉå= ~ìÑíêÉíÉå= EòK_K= pâçåíç= ÄÉá= _Éò~ÜäìåÖ= ÇÉê=bêëÅÜäáÉ≈ìåÖëâçëíÉåFI=ëáåÇ=ÇáÉëÉ=áã=e~ÄÉå=ÇÉë=hçåíçë=MRMM=òì=îÉêÄìÅÜÉåK= =
⌦= _ÉáëéáÉäW= báå=fåÇìëíêáÉÄÉíêáÉÄ=ÉêïáêÄí=òìê=_ÉíêáÉÄëÉêïÉáíÉêìåÖ=Éáå=dêìåÇëíΩÅâ=ãáí=ÉáåÉê=cä®J ÅÜÉ=îçå=OKMMM=ã =áå=ìåãáííÉäÄ~êÉê=k®ÜÉê=ÇÉê=mêçÇìâíáçåëÜ~ääÉåK=aÉê=h~ìÑéêÉáë=äáÉÖí= ÄÉá=NRMIMM=bìêçLã K=wìë®íòäáÅÜ=ëáåÇ=dêìåÇÄìÅÜÖÉÄΩÜêÉå=áå=e∏ÜÉ=îçå=PKQMMIMM=bìJ êç=ìåÇ=kçí~êâçëíÉå=áå=e∏ÜÉ=îçå=NKPMMIMM=bìêç=EåÉííçF=òì=ÄÉò~ÜäÉåK= =
190
C. Laufende Buchungen in Industriebetrieben =
PMMKMMMIMM== Z=OKMMM=ã = ⋅ NRMIMM=bìêçLã =
= h~ìÑéêÉáë=
H==dêìåÇÉêïÉêÄëíÉìÉê=
NMKRMMIMM== Z=PIR=B=îK=PMMKMMMIMM==
H==dêìåÇÄìÅÜÉáåíê~Ö=
PKQMMIMM== =
H==kçí~ê=
NKPMMIMM== =
Z==^åëÅÜ~ÑÑìåÖëâçëíÉå=
PNRKOMMIMM== =
H==sçêëíÉìÉê=Ekçí~êF=
OQTIMM== Z=NV=B=îK=NKPMMIMM=
Z==sÉêÄáåÇäáÅÜâÉáí=
PNRKQQTIMM== =
= rãë~íòëíÉìÉêéÑäáÅÜíáÖ= ëáåÇ= áå= ÇáÉëÉã= c~ää= åìê= ÇáÉ= kçí~êâçëíÉåK= ^ääÉ= ~åÇÉêÉå= ^åJ ëÅÜ~ÑÑìåÖëâçëíÉåÄÉëí~åÇíÉáäÉ=ÄäÉáÄÉå=ìãë~íòëíÉìÉêÑêÉáK= = _Éå∏íáÖíÉ=hçåíÉåW= =
MRMM=Ó=råÄÉÄ~ìíÉ=dêìåÇëíΩÅâÉ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖëë~íòW= =
MRMM=
PNRKOMMIMM=
OSMM=
OQTIMM=
~å=
QQMM=
PNRKQQTIMM=
= hçåíÉåÇ~êëíÉääìåÖW= =
p= QQMM=
= p= QQMM=
=
=
============MRMM=
e= = p=
======QQMM=
MRMMI== PNRKQQTIMM= OSMM=
PNRKOMMIMM= =
= = =
=
= =
= = =
= =
========OSMM= OQTIMM= =
e= = = = = =
e=
=
= =
= =
=
7. Beschaffung von unbeweglichen Anlagegütern
191
=
7.2 Kauf bebauter Grundstücke táêÇ= Éáå= ÄÉÄ~ìíÉë= dêìåÇëíΩÅâ= ÉêïçêÄÉåI= ëç= áëí= ÇáÉëÉê= sçêÖ~åÖ= E~ìë= ^ÄëÅÜêÉáJ ÄìåÖëÖêΩåÇÉåI= îÖäK= a= OKNKQKOF= ~ìÑ= òïÉá= îÉêëÅÜáÉÇÉåÉå= hçåíÉå= òì= ÉêÑ~ëëÉåK= a~ë= dêìåÇëíΩÅâ= ìåÇ= ÇáÉ= Ç~ãáí= îÉêÄìåÇÉåÉå= ^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå= ïÉêÇÉå= ~ìÑ= ÇÉã=~âíáîÉå=_Éëí~åÇëâçåíç=MRNM=Ó=_ÉÄ~ìíÉ=dêìåÇëíΩÅâÉ=ÖÉÄìÅÜíK=a~ë=dÉÄ®ìÇÉ= EH=kÉÄÉåâçëíÉåF=ÜáåÖÉÖÉå=ïáêÇ=àÉ=å~ÅÜ=sÉêïÉåÇìåÖëòïÉÅâ=ëÉé~ê~í=~ìÑ=ÇÉã=hçåJ íç=MRPM=Ó=_ÉíêáÉÄëÖÉÄ®ìÇÉI=MRQM=Ó=sÉêï~äíìåÖëÖÉÄ®ìÇÉI=MRRM=Ó=^åÇÉêÉ=_~ìJ íÉå=çÇÉê=MRVM=Ó=tçÜåÖÉÄ®ìÇÉ=~âíáîáÉêíK= qóéáëÅÜÉ=^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå=îçå=dÉÄ®ìÇÉå=ëáåÇW= = _ÉëÅÜêÉáÄìåÖ= kçí~ê= j~âäÉê= dêìåÇÄìÅÜÉáåíê~ÖìåÖ= dêìåÇÉêïÉêÄëíÉìÉê=EPIR=B=îK=h~ìÑéêÉáëF= sÉêãÉëëìåÖ=
sçêJLrãë~íòëíÉìÉê= = NV=B= = NV=B= = M=B= = M=B= = NV=B=
q~ÄÉääÉ=NUW=^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉå=îçå=dÉÄ®ìÇÉå= =
pçïçÜä= Ç~ë= dêìåÇëíΩÅâ= ~äë= ~ìÅÜ= Ç~ë= dÉÄ®ìÇÉ= ïÉêÇÉå= ãáí= PIR= B= dêìåÇÉêJ ïÉêÄëíÉìÉê=ÄÉä~ëíÉíK=sçêëíÉìÉê=ÉåíÑ®ääí=äÉÇáÖäáÅÜ=~ìÑ=ÖÉïáëëÉ=kÉÄÉåâçëíÉåK= a~= ÇáÉ= bêÑ~ëëìåÖ= ÇÉë= h~ìÑë= ~ìÑ= ãÉÜêÉêÉå= hçåíÉå= ÉêÑçäÖíI= áëí= Ü®ìÑáÖ= ÉáåÉ= ~åíÉáäëJ ã®≈áÖÉ= sÉêíÉáäìåÖ= ÇÉê= kÉÄÉåâçëíÉå= ~ìÑ= dÉÄ®ìÇÉ= ìåÇ= dêìåÇëíΩÅâ= ÉêÑçêÇÉêJ äáÅÜK= =
⌦= _ÉáëéáÉäW= _Éáã= h~ìÑ= ÉáåÉë= dêìåÇëíΩÅâë= ãáí= i~ÖÉêÜ~ääÉ= ÄÉíê®Öí= ÇÉê= h~ìÑéêÉáë= áåëÖÉë~ãí= UMMKMMMIMM=bìêçI=ïçÄÉá=Ç~ë=dêìåÇëíΩÅâ=ãáí=PMMKMMMIMM=bìêç=òì=_ìÅÜÉ=ëÅÜä®ÖíK=aÉê= ^ÄëÅÜäìëë= ÇÉë= h~ìÑîÉêíê~ÖÉë= ÄÉáã= kçí~ê= îÉêìêë~ÅÜí= hçëíÉå= áå= e∏ÜÉ= îçå= NKUTMIMM= bìêç=EåÉííçFK=cΩê=ÇáÉ=báåíê~ÖìåÖ=áã=dêìåÇÄìÅÜ=ÖÉÜí=îçå=ÇÉê=òìëí®åÇáÖÉå=gìëíáòâ~ëJ ëÉ=ÉáåÉ=oÉÅÜåìåÖ=áå=e∏ÜÉ=îçå=OKNMMIMM=bìêç=ÉáåK=wìë®íòäáÅÜ=ÑáÉäÉå=bêëÅÜäáÉ≈ìåÖëJ âçëíÉå=îçå=OKPQMIMM=bìêç=~åI=ÄÉá=ÇÉêÉå=_Éò~ÜäìåÖ=P=B=pâçåíç=òì=ÄÉêΩÅâëáÅÜíáÖÉå= ëáåÇK= =
hçëíÉåîÉêíÉáäìåÖW= ^ìÑÖêìåÇ=ÇÉë=ÄÉíê~Öëã®≈áÖ=îçêíÉáäÜ~ÑíÉå=h~ìÑéêÉáëÉë=â~åå=áå=ÇáÉëÉã=c~ää=òìå®ÅÜëí= Ç~ë=dÉÄ®ìÇÉ=ERLU=Z=RMMKMMM : UMMKMMMF=ìåÇ=Ç~ë=dêìåÇëíΩÅâ=EPLU=Z=PMMKMMM : UMMKMMMF= ~äë=_êìÅÜ=Ç~êÖÉëíÉääí=ïÉêÇÉåK=^åëÅÜäáÉ≈ÉåÇ=ãΩëëÉå=åìê=åçÅÜ=ÇáÉ=kÉÄÉåâçëíÉå=ãáí= ÇÉã=ÉåíëéêÉÅÜÉåÇÉå=_êìÅÜ=ãìäíáéäáòáÉêí=ïÉêÇÉåK= ^äíÉêå~íáî=â~åå=ÄÉá=ÇÉê=^ìÑíÉáäìåÖ=~ìÅÜ=ãáí=mêçòÉåíïÉêíÉå=ÖÉêÉÅÜåÉí=ïÉêÇÉåK= dêìåÇëíΩÅâW=PMMKMMM ⋅ NMM : UMMKMMMIMM=Z=PTIRM=B= dÉÄ®ìÇÉW=RMMKMMM ⋅ NMM : UMMKMMMIMM==Z=SOIRM=B= =
192
C. Laufende Buchungen in Industriebetrieben
=
dÉÄ®ìÇÉ=ERLUF=
h~ìÑéêÉáë= = dêìåÇÉêïÉêÄëëíÉìÉê= = = dêìåÇÄìÅÜÉáåíê~ÖìåÖ= = kçí~ê= = bêëÅÜäáÉ≈ìåÖ=
^åëÅÜ~ÑÑìåÖëâçëíÉå= =
dêìåÇëíΩÅâ=EPLUF=
RMMKMMMIMM== NTKRMMIMM== N NKPNOIRM== = P= NKNSUITR== MIMM==
= = =
=
=
RNVKVUNIOR==
PMMKMMMIMM== NMKRMMIMM== O TUTIRM== = Q TMNIOR== = R OKPQMIMM== =
sçêëíÉìÉê=
= = = = =
PRRIPM== QQQISM==
=
= PNQKPOUITR==
= N = R
=OKNMMIMM ⋅ RLU=
O
=OKNMMIMM ⋅ PLU=
P
=NKUTMIMM ⋅ RLU=
Q
=NKUTMIMM ⋅ PLU=
=bêëÅÜäáÉ≈ìåÖëâçëíÉå=ÉåíÑ~ääÉå=~ìëëÅÜäáÉ≈äáÅÜ=~ìÑ=Ç~ë=dêìåÇëíΩÅâK=bë=ÉêÑçäÖí=âÉáåÉ= sÉêíÉáäìåÖ=ÇÉê=hçëíÉåK=
= _Éå∏íáÖíÉ=hçåíÉåW= =
MRNM=Ó=_ÉÄ~ìíÉ=dêìåÇëíΩÅâÉ= MRRM=Ó=^åÇÉêÉ=_~ìíÉå= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= = _ìÅÜìåÖëë~íòW= =
MRNM=
PNQKPOUITR==
MRRM=
RNVKVUNIOR=
OSMM=
TVVIVM=
~å=
QQMM=
UPRKNMVIVM=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
============MRNM=
e =
p=
QQMM=
PNQKPOUITR= =
= =
=
= MRNMI=MRRMI==
= =
= =
=
= OSMM=
=
=====QQMM=
=
UPRKNMVIVM=
p=
=============MRRM=
e= =
=
QQMM= = p=
= = = =============OSMM=
= = = = e= =
= = =
= = = = = =
= = =
QQMM=
TVVIVM
= =
=
= =
=
RNVKVUNIOR
=
=
e=
=
= eáåïÉáëW= báå= pâçåíç= ÄÉá= ÇÉê= _Éò~ÜäìåÖ= ÇÉê= bêëÅÜäáÉ≈ìåÖëâçëíÉå= ãáåÇÉêí= ÇáÉ= ^åJ ëÅÜ~ÑÑìåÖëâçëíÉå=å~ÅÜíê®ÖäáÅÜK=dÉÄìÅÜí=ïáêÇ=áã=e~ÄÉå=ÇÉë=hçåíçë=MRNMK= =
7. Beschaffung von unbeweglichen Anlagegütern
193
=
7.3 Bau von Gebäuden aÉê= bêêáÅÜíìåÖ= ÉáåÉë= dÉÄ®ìÇÉë= ÖÉÜí= áå= ÇÉê= oÉÖÉä= ÇÉê= h~ìÑ= ÉáåÉë= ìåÄÉÄ~ìíÉå= dêìåÇëíΩÅâë= îçê~ìëI= ïÉäÅÜÉë= ~ìÑ= ÇÉã= ÉåíëéêÉÅÜÉåÇÉå= hçåíç= MRMM= ÖÉÄìÅÜí= ïáêÇK= aìêÅÜ=ÇÉå=_~ì=ÉáåÉë=dÉÄ®ìÇÉë=łîÉêï~åÇÉäí =ëáÅÜ=Éáå=ìåÄÉÄ~ìíÉë=dêìåÇëíΩÅâ=áå= Éáå=ÄÉÄ~ìíÉë=dêìåÇëíΩÅâK=bë=áëí=~äëç=åÉÄÉå=ÇÉê=^âíáîáÉêìåÖ=ÇÉë=åÉìÉå=_~ìïÉêâë= ÉáåÉ=ïÉáíÉêÉ=_ìÅÜìåÖ=ErãÄìÅÜìåÖF=ÉêÑçêÇÉêäáÅÜK= =
⌦= _ÉáëéáÉäW= ^ìÑ=ÉáåÉã=ìåÄÉÄ~ìíÉå=dêìåÇëíΩÅâI=ïÉäÅÜÉë=ãáí=^åëÅÜ~ÑÑìåÖëâçëíÉå=áå=e∏ÜÉ=îçå= PNOKMMMIMM=bìêç=~âíáîáÉêí=ïìêÇÉI=ïáêÇ=Éáå=_ÉíêáÉÄëÖÉÄ®ìÇÉ=áã=tÉêí=îçå=VMMKMMMIMM= bìêç=ÉêêáÅÜíÉíK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
MRNM=Ó=_ÉÄ~ìíÉ=dêìåÇëíΩÅâÉ= MRMM=Ó=råÄÉÄ~ìíÉ=dêìåÇëíΩÅâÉ= =
_ìÅÜìåÖëë~íòW= =
MRNM=
PNOKMMMIMM=
~å=
MRMM=
PNOKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=============MRNM=
MRMM=
PNOKMMMIMM= =
e= = p= = = Á=
==========MRMM= PNOKMMMIMM= MRNM=
e= PNOKMMMIMMM=
= _Éá= ÇÉê= ^âíáîáÉêìåÖ= ÇÉë= åÉìÉå= _~ìïÉêâë= áëí= òì= ÄÉ~ÅÜíÉåI= Ç~ëë= ÇáÉëÉëI= ëçä~åÖÉ= Éë= ëáÅÜ= áã= _~ì= ÄÉÑáåÇÉíI= ~ìÑ= ÇÉã= hçåíç= MVRM= Ó= ^åä~ÖÉå= áã= _~ì= ~âíáîáÉêí= áëíK= gÉÇÉ= ^ìÑïÉåÇìåÖI= ÇáÉ= ÇáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÇÉë= _~ìïÉêâë= ÉêÜ∏ÜíI= ïáêÇ= ~ìÑ= ÇáÉëÉã= hçåíç=ÖÉÄìÅÜíK=_Éá=cÉêíáÖëíÉääìåÖ=áëí=ÑçäÖÉåÇÉ=rãÄìÅÜìåÖ=îçêòìåÉÜãÉåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
MRPM=Ó=_ÉíêáÉÄëÖÉÄ®ìÇÉ= MVRM=Ó=^åä~ÖÉå=áã=_~ì= =
_ìÅÜìåÖëë~íòW= =
MRPM=
VMMKMMMIMM=
~å=
MVRM=
VMMKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
= =
p=
=============MRPM=
MVRM=
VMMKMMMIMM= =
e= = p= = = Á=
==========MVRM= VMMKMMMIMM= MRPM=
e= VMMKMMMIMMM=
8.
Verkauf von beweglichen und unbeweglichen Anlagegütern
=
bêêÉáÅÜí= Éáå= ^åä~ÖÉÖìí= ëÉáåÉ= íÉÅÜåáëÅÜÉ= çÇÉê= ïáêíëÅÜ~ÑíäáÅÜÉ= kìíòìåÖëÖêÉåòÉI= ëç= ïáêÇ= Éë= áå= ÇÉê= oÉÖÉä= îÉêâ~ìÑí= ìåÇ= ÇìêÅÜ= Éáå= åÉìÉë= çÇÉê= ãçÇÉêåÉêÉë= dìí= ÉêëÉíòíK= qóéáëÅÜÉ= _ÉáëéáÉäÉ= ÑΩê= c®ääÉI= ÄÉá= ÇÉåÉå= ÇáÉëÉ= kìíòìåÖëÖêÉåòÉå= ÉêêÉáÅÜí= ïÉêÇÉåI= ëáåÇ=áå=å~ÅÜÑçäÖÉåÇÉê=^ÄÄáäÇìåÖ=Ç~êÖÉëíÉääíK= =
=
= = = = = = = = = = =
bêêÉáÅÜÉå=ÇÉê== íÉÅÜåáëÅÜÉå= kìíòìåÖëÖêÉåòÉ= - pÅÜ~ÇÉåëÑ~ää== EsÉêâ~ìÑ=òìã=pÅÜêçííJ ïÉêíF= - båÇÉ=ÇÉê=ÇìêÅÜ=Ç~ë= cáå~åò~ãí=ÑÉëíÖÉäÉÖíÉå= kìíòìåÖëÇ~ìÉê=
=
~åÇÉêÉ=dêΩåÇÉ=
bêêÉáÅÜÉå=ÇÉê== ïáêíëÅÜ~ÑíäáÅÜÉå== kìíòìåÖëÖêÉåòÉ= - ^åä~ÖÉÖìí=îÉêìêë~ÅÜí= ÜçÜÉ=oÉé~ê~íìêâçëíÉå= - ^åä~ÖÉÖìí=ÉåíëéêáÅÜí= åáÅÜí=ãÉÜê=ÇÉã=íÉÅÜåK= pí~åÇ~êÇ=EòK_K=å~ÅÜJ ä~ëëÉåÇÉ=mêçÇìâíáçåëJ èì~äáí®í=ÄÉá=cÉêíáÖìåÖëJ ~åä~ÖÉåF= - åÉìÉ=^åä~ÖÉ=â~åå=òì= ÖÉêáåÖÉêÉå=píΩÅââçëíÉå= éêçÇìòáÉêÉå=
- §ÄÉêëÅÜìäÇìåÖ=ÇÉë= _ÉíêáÉÄÉë= - mêçÇìâíáçåëÉáåëíÉääìåÖ= - péÉòá~äáëáÉêìåÖ= - sÉêä~ÖÉêìåÖ=ÇÉë= pí~åÇçêíë= - rãïÉäíëÅÜìíò=
=
^ÄÄáäÇìåÖ=RSW=dêΩåÇÉ=ÑΩê=ÇÉå=sÉêâ~ìÑ=îçå=^åä~ÖÉÖΩíÉêå= =
8.1 Auswirkung auf den Unternehmenserfolg _Éáã=báåâ~ìÑ=îçå=^åä~ÖÉÖΩíÉêå=ïÉêÇÉå=ÇáÉ=ÖÉë~ãíÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=~ìÑ=ÇÉå= ÉåíëéêÉÅÜÉåÇÉå= ^âíáîâçåíÉå= ÉêÑ~ëëíK= aÉê= tÉêí= ÇáÉëÉê= ^åä~ÖÉÖΩíÉê= ïáêÇ= àÉÇçÅÜ= ÇìêÅÜ=ÇÉå=báåë~íò=áã=_ÉíêáÉÄ=îÉêãáåÇÉêíK=aáÉëÉ=tÉêíãáåÇÉêìåÖ=ïáêÇ=à®ÜêäáÅÜ=Eòìã= _áä~åòëíáÅÜí~ÖF=~äë=ëçÖK=^ÄëÅÜêÉáÄìåÖ=EîÖäK=a=OKNF=ÇáêÉâí=áã=e~ÄÉå=ÇÉê=p~ÅÜ~åä~ÖÉJ âçåíÉå=ÖÉÄìÅÜíK=aÉê=áã=_Éëí~åÇëâçåíç=îÉêÄäÉáÄÉåÇÉ=tÉêí=ïáêÇ=~äë=ëçÖK=_ìÅÜïÉêí= ÄÉòÉáÅÜåÉíK=aáÉëÉê=áëí=ÄÉáã=sÉêâ~ìÑ=ÉáåÉë=^åä~ÖÉÖìíÉë=~ìëòìÄìÅÜÉåK=bêÑçäÖí=ÇÉê= sÉêâ~ìÑ=åìå=~ÄÉê=ÄÉáëéáÉäëïÉáëÉ=áå=ÇÉê=jáííÉ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉëI=ëç=áëí=Äáë=òì=ÇáÉJ ëÉã= wÉáíéìåâí= ÄÉêÉáíë= ÉáåÉ= tÉêíãáåÇÉêìåÖ= ÉêÑçäÖíI= ÇáÉ= ~ÄÉê= Éêëí= òìã= g~ÜêÉëÉåÇÉ= ÄÉêΩÅâëáÅÜíáÖí=ïÉêÇÉå=ïΩêÇÉK=a~ÜÉê=áëí=îçê=ÇÉê=_ìÅÜìåÖ=ÇÉë=sÉêâ~ìÑë=ÉáåÉ=~åíÉáäáJ ÖÉ= ^ÄëÅÜêÉáÄìåÖ= ÇìêÅÜòìÑΩÜêÉåI= ìã= ÇÉå= ~âíìÉääÉå= _ìÅÜïÉêí= òìã= wÉáíéìåâí= ÇÉë= sÉêâ~ìÑë=òì=ÉêãáííÉäåK= aáÉë= ïáêÇ= ~ÄÉê= Éêëí= áã= ^ÄëÅÜåáíí= a= OKNKQKO= ÇÉí~áääáÉêí= ÄÉÜ~åÇÉäíK= fã= cçäÖÉåÇÉå= áëí= Ç~ÜÉê=ëíÉíë=ÇÉê=_ìÅÜïÉêí=òìã=wÉáíéìåâí=ÇÉë=sÉêâ~ìÑë=Eå~ÅÜ=ÉêÑçäÖíÉê=~åíÉáäáÖÉê=^ÄJ ëÅÜêÉáÄìåÖF=~åÖÉÖÉÄÉåK= aÉê=sÉêâ~ìÑ=ÉáåÉë=^åä~ÖÉÖìíÉë=â~åå=åìå=ÇÉå=bêÑçäÖ=EdÉïáååLsÉêäìëíF=ÉáåÉë=råíÉêJ åÉÜãÉåë=~ìÑ=ÇêÉá=îÉêëÅÜáÉÇÉåÉ=^êíÉå=ÄÉÉáåÑäìëëÉåW= =
196
C. Laufende Buchungen in Industriebetrieben
NK=sÉêâ~ìÑ=òìã=_ìÅÜïÉêíW= aÉê= bêä∏ë= EåÉííçF= ~ìë= ÇÉã= sÉêâ~ìÑ= ÇÉë= ^åä~ÖÉÖìíÉë= ÉåíëéêáÅÜí= ÖÉå~ì= ÇÉã= áå= ÇÉå= _ΩÅÜÉêå= ëíÉÜÉåÇÉå= tÉêíK= bë= Ü~åÇÉäí= ëáÅÜ= ÜáÉêÄÉá= ìã= ÉáåÉå= ^ìëå~ÜãÉÑ~ääI= Ç~= ÇáÉ= ~ìëÖÉïáÉëÉåÉå= _ìÅÜïÉêíÉ= áå= ÇÉê= mê~ñáë= åìê= ëÉäíÉå= ãáí= ÇÉå= ÉêòáÉäíÉå= kÉííçÉêä∏ëÉå= ΩÄÉêÉáåëíáããÉåK= bë= ÉåíëíÉÜí= ïÉÇÉê= Éáå= dÉïáåå= åçÅÜ= Éáå= sÉêäìëíK= aÉê= bêÑçäÖ= ÇÉë= råíÉêåÉÜãÉåë=ÄäÉáÄí=ìåîÉê®åÇÉêíK= = OK=sÉêâ~ìÑ=ΩÄÉê=ÇÉã=_ìÅÜïÉêíW= aÉê=bêä∏ë=EåÉííçF=~ìë=ÇÉã=sÉêâ~ìÑ=ÇÉë=^åä~ÖÉÖìíÉë=äáÉÖí=ΩÄÉê=ÇÉã=áå=ÇÉå=_ΩÅÜÉêå= ëíÉÜÉåÇÉå= tÉêíK= bë= ÉåíëíÉÜí= Éáå= òìë®íòäáÅÜÉê= bêíê~Ö= EsÉê®ì≈ÉêìåÖëÖÉïáååÉ= ëáåÇ= ëíÉìÉêéÑäáÅÜíáÖKFI= ÇÉê= ÇÉå= dÉïáåå= ÇÉê= oÉÅÜåìåÖëéÉêáçÇÉ= ÉêÜ∏Üí= ÄòïK= ÉáåÉå= îçêJ Ü~åÇÉåÉå=sÉêäìëí=îÉêãáåÇÉêíK= = PK=sÉêâ~ìÑ=ìåíÉê=ÇÉã=_ìÅÜïÉêíW= aÉê=bêä∏ë=EåÉííçF=~ìë=ÇÉã=sÉêâ~ìÑ=ÇÉë=^åä~ÖÉÖìíÉë=äáÉÖí=ìåíÉê=ÇÉã=áå=ÇÉå=_ΩÅÜÉêå= ëíÉÜÉåÇÉå=tÉêíK=bë=âçããí=òì=ÉáåÉã=òìë®íòäáÅÜÉå=^ìÑï~åÇI=ÇÉê=ÇÉå=dÉïáåå=ÉáåÉê= mÉêáçÇÉ=ëÅÜã®äÉêí=ÄòïK=ÇÉå=sÉêäìëí=ÉêÜ∏ÜíK= = =
8.2 Buchungen 8.2.1
Variante A (mit Interimskonto)
wìê= bêÑ~ëëìåÖ= ÇÉë= ëíÉìÉêéÑäáÅÜíáÖÉå= rãë~íòÉë= Ebêä∏ëÉëF= ÄòïK= ìã= ÇáÉëÉå= ÄÉëëÉê= òì= ÉêâÉååÉåI= ïáêÇ= Éáå= fåíÉêáãëâçåíç= EwïáëÅÜÉåâçåíç= Z= îçêΩÄÉêÖÉÜÉåÇ= ÉáåÖÉJ êáÅÜíÉíÉë=hçåíçF=ÉáåÖÉêáÅÜíÉí=ìåÇ=Ç~åå=ïáÉÇÉê=~ìÑÖÉä∏ëíK=fã=fåÇìëíêáÉâçåíÉåê~ÜãÉå= áëí=ÇáÉë=Ç~ë=hçåíç=RQNM=Ó=bêä∏ëÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=dÉÖÉåëí®åÇÉå=ÇÉë=^åJ ä~ÖÉîÉêã∏ÖÉåëK= = p= ==================RQNM= e= ^ìÑä∏ëìåÖ=
báåêáÅÜíìåÖ=
Ebêíê~ÖëâçåíçW== ^Äå~ÜãÉ=áã=pçääF=
Ebêíê~ÖëâçåíçW== wìå~ÜãÉ=áã=e~ÄÉåF=
= ^ÄÄáäÇìåÖ=RTW=fåíÉêáãëâçåíç=EsÉêâ~ìÑ=^åä~ÖÉÖÉÖÉåëí®åÇÉåF= = = ⌦= _ÉáëéáÉä=N=EsÉêâ~ìÑ=òìã=_ìÅÜïÉêíFW= ^ã= NOKMRKOMMT= ïáêÇ= Éáå= îÉê~äíÉíÉë= cäáÉ≈Ä~åÇ= ÑΩê= PKUSTIRM= bìêç= EÄêìííçF= îÉêâ~ìÑíK= a~ë= ^åä~ÖÉÖìí= ëíÉÜí= òìã= wÉáíéìåâí= ÇÉë= sÉêâ~ìÑë= Eå~ÅÜ= ÉêÑçäÖíÉê= ~åíÉáäáÖÉê= g~ÜêÉëJ ~ÄëÅÜêÉáÄìåÖF=åçÅÜ=ãáí=PKORMIMM=bìêç=áå=ÇÉå=_ΩÅÜÉêåK= = = =
q=
8. Verkauf von beweglichen und unbeweglichen Anlagegütern
197
=
= _êìííçÉêä∏ëÉ= Ó==rãë~íòëíÉìÉê=
PKUSTIRM== SNTIRM==
→ →
hçåíç=OQMM= hçåíç=QUMM=EÇ~=sÉêâ~ìÑF=
Z==kÉííçÉêä∏ë= Ó==_ìÅÜïÉêí=
PKORMIMM== PKORMIMM==
→ →
fåíÉêáãëâçåíç=RQNM= hçåíç=MTRM=
MIMM==
=
Z==dÉïáååLsÉêäìëí=
=
= _Éå∏íáÖíÉ=hçåíÉåW= =
OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= RQNM=Ó=bêä∏ëÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=dÉÖÉåëí®åÇÉå=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë= QUMM=Ó=rãë~íòëíÉìÉê= MTRM=Ó=qê~åëéçêí~åä~ÖÉå=ìåÇ=®ÜåäáÅÜÉ=_ÉíêáÉÄëîçêêáÅÜíìåÖÉå= = _ìÅÜìåÖëë~íò=N=EbáåêáÅÜíìåÖ=ÇÉë=fåíÉêáãëâçåíçëFW= =
OQMM= = =
PKUSTIRM= =
~å= =
RQNM= QUMM=
PKORMIMM= SNTIRM=
_ìÅÜìåÖëë~íò=O=E^ìÑä∏ëìåÖ=ÇÉë=fåíÉêáãëâçåíçë=ìåÇ=^ìëÄìÅÜìåÖ=ÇÉë=_ìÅÜïÉêíÉëFW= =
RQNM=
PKORMIMM=
~å=
MTRM=
PKORMIMM=
=
pçïçÜä= Ç~ë= hçåíç= RQNM= ~äë= ~ìÅÜ= Ç~ë= hçåíç= MTRM= ïÉáëÉå= åìå= ÉáåÉå= _Éëí~åÇ= îçå= MIMM=bìêç=~ìëK= = hçåíÉåÇ~êëíÉääìåÖW= =
p= RQNMI== QUMM=
========OQMM=
=
=
=
=
= = =
=
=
=
=
=
= = p=
=
=
= = MTRM=
PKUSTIRM= =
=
=
e= = p=
=
= = =
=
====RQNM= PKORMIMM= OQMM= =
=
====QUMM=
= = =
= OQMM=
=
=
=
=
= p= = = _t=
=
==========MTRM= PKORMIMM= RQNM=
e= PKORMIMM= =
e= SNTIRM= =
e= PKORMIMM=
= ⌦= _ÉáëéáÉä=O=EsÉêâ~ìÑ=ΩÄÉê=ÇÉã=_ìÅÜïÉêíFW= aáÉ=mêçÇìâíáçå=ÉáåÉë=^êíáâÉäë=ïáêÇ=~ìë=hçëíÉåÖêΩåÇÉå=ÉáåÖÉëíÉääíK=aáÉ=îÉêïÉåÇÉíÉå= péÉòá~äã~ëÅÜáåÉå= òìê= eÉêëíÉääìåÖ= ÇáÉëÉë= mêçÇìâíÉë= ïÉêÇÉå= ÇÉëÜ~äÄ= îÉêâ~ìÑíK= fåëJ ÖÉë~ãí=ïáêÇ=Ç~ÇìêÅÜ=Éáå=kÉííçÉêä∏ë=áå=e∏ÜÉ=îçå=QKSUMIMM=bìêç=ÉêòáÉäíK=aÉê=_ìÅÜJ ïÉêí=äáÉÖí=å~ÅÜ=ÉêÑçäÖíÉê=~åíÉáäáÖÉê=g~ÜêÉë~ÄëÅÜêÉáÄìåÖ=åçÅÜ=ÄÉá=QKOPMIMM=bìêçK= = =
198
C. Laufende Buchungen in Industriebetrieben
= kÉííçÉêä∏ë= Ó==_ìÅÜïÉêí=
QKSUMIMM== QKOPMIMM==
→ →
fåíÉêáãëâçåíç=RQNM= hçåíç=MTOM=
QRMIMM==
→
hçåíç=RQSM=
Z==dÉïáåå=
= _Éå∏íáÖíÉ=hçåíÉåW= =
OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= RQNM=Ó=bêä∏ëÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=dÉÖÉåëí®åÇÉå=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë= QUMM=Ó=rãë~íòëíÉìÉê= MTOM=Ó=j~ëÅÜáåÉå=ÇÉê=ãÉÅÜ~åáëÅÜÉå=j~íÉêá~äÄÉ~êÄÉáíìåÖI=JîÉê~êÄÉáíìåÖ=ìåÇ== Jìãï~åÇäìåÖ= RQSM=Ó=bêíê®ÖÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉå== =
_ìÅÜìåÖëë~íò=N=EbáåêáÅÜíìåÖ=ÇÉë=fåíÉêáãëâçåíçëFW= =
OQMM=
RKRSVIOM=
=
=
~å=
RQNM=
QKSUMIMM=
=
QUMM=
UUVIOM=
=
_ìÅÜìåÖëë~íò= O= E^ìÑä∏ëìåÖ= ÇÉë= fåíÉêáãëâçåíçëI= ^ìëÄìÅÜìåÖ= ÇÉë= _ìÅÜïÉêíÉë= ìåÇ= bêÑ~ëëìåÖ=ÇÉë=ÉêòáÉäíÉå=dÉïáååëFW= =
RQNM=
QKSUMIMM=
=
=
~å=
MTOM=
QKOPMIMM=
=
RQSM=
QRMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==========OQMM=
RQNMI= QUMM=
RKRSVIOM= =
=
=
e= = p=
=
=
MTOMI= RQSM=
= = =
=
=
=
= = p=
=======RQNM= QKSUMIMM= OQMM= =
=
=======QUMM=
=
= =
=
=
=
= =
= =
p=
=========MTOM=
=
= =
= =
_t=
QKOPMIMM= RQNM=
=
=
=
=
=
= =
= =
p=
=
= =
= =
=
=
=
= =
=
= OQMM=
=
=
=
=
=
=
=
=
=========RQSM= = RQNM=
e= QKSUMIMM= =
e= UUVIOM= =
e= QKOPMIMM= =
e= QRMIMM=
= ⌦= _ÉáëéáÉä=P=EsÉêâ~ìÑ=ìåíÉê=ÇÉã=_ìÅÜïÉêíFW= ^ìÑÖêìåÇ= âìêòÑêáëíáÖÉê= iáèìáÇáí®íëéêçÄäÉãÉ= áëí= Éáå= råíÉêåÉÜãÉå= ÖÉòïìåÖÉåI=ÉáåÉå= mâï=E_ìÅÜïÉêíW=VKUMMIMM=bìêçF=ãáí=ÉáåÉã=sÉêäìëí=îçå=NKOMMIMM=bìêç=ÖÉÖÉå=_~êò~ÜJ äìåÖ=òì=îÉêâ~ìÑÉåK= =
8. Verkauf von beweglichen und unbeweglichen Anlagegütern
= kÉííçÉêä∏ë= Ó==_ìÅÜïÉêí= Z==sÉêäìëí=
199
UKSMMIMM== VKUMMIMM==
→ →
fåíÉêáãëâçåíç=RQNM= hçåíç=MUQM=
ÓNKOMMIMM==
→
hçåíç=SVSM=
= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OUUM=Ó=h~ëëÉ= RQNM=Ó=bêä∏ëÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=dÉÖÉåëí®åÇÉå=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë= QUMM=Ó=rãë~íòëíÉìÉê= MUQM=Ó=cìÜêé~êâ= SVSM=Ó=sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉå= =
_ìÅÜìåÖëë~íò=N=EbáåêáÅÜíìåÖ=ÇÉë=fåíÉêáãëâçåíçëFW= =
OUUM=
NMKOPQIMM=
=
=
~å=
RQNM=
UKSMMIMM=
=
QUMM=
NKSPQIMM=
=
_ìÅÜìåÖëë~íò= O= E^ìÑä∏ëìåÖ= ÇÉë= fåíÉêáãëâçåíçëI= ^ìëÄìÅÜìåÖ= ÇÉë= _ìÅÜïÉêíÉë= ìåÇ= bêÑ~ëëìåÖ=ÇÉë=~ìÑíêÉíÉåÇÉå=sÉêäìëíëFW= =
RQNM=
UKSMMIMM=
=
SVSM=
NKOMMIMM==
~å=
MUQM=
VKUMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=========OUUM=
RQNMI= QUMM=
NMKOPQIMM= = =
=
e= = p= = = MUQM=
=
=
=
=
=======RQNM= UKSMMIMM= OQMM= =
=
p=
=========SVSM=
e= = p=
MUQM=
NKOMMIMM= =
= = =
= OUUM=
=
=
=
=
=
= =
= = p=
=========MUQM=
=
= =
= = _t=
VKUMMIMM=
=
=
=
=======QUMM= =
RQNMI= SVSM=
e= UKSMMIMM= =
e= NKSPQIMM= =
e= VKUMMIMM=
= =
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= =
⌦= _ÉáëéáÉä=N=EsÉêâ~ìÑ=òìã=_ìÅÜïÉêíFW= =
OQMM= = =
PKUSTIRM= =
~å=
MTRM=
PKORMIMM=
=
QUMM=
SNTIRM=
q=
200
C. Laufende Buchungen in Industriebetrieben
⌦= _ÉáëéáÉä=O=EsÉêâ~ìÑ=ΩÄÉê=ÇÉã=_ìÅÜïÉêíFW= =
OQMM=
~å=
MTOM=
QKOPMIMM=
=
RKRSVIOM= =
=
RQSM=
QRMIMM=
=
=
=
QUMM=
UUVIOM=
kÉííçÉêä∏ë=
=
⌦= _ÉáëéáÉä=P=EsÉêâ~ìÑ=ìåíÉê=ÇÉã=_ìÅÜïÉêíFW= _ìÅÜìåÖëë~íòW= =
OUUM= SVSM= =
NMKOPQIMM= NKOMMIMM= =
= ~å= =
MTSM= QUMM=
VKUMMIMM= NKSPQIMM=
ENV=B=îK=UKSMMIMMF=
= =
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== →
= hçåíç=QUMM=EsÉêâ~ìÑF=
=
Z==kÉííçÉêä∏ë= Ó==_ìÅÜïÉêí=
Z==sÉêäìëí=
= = = = =
UKRMMIMM== → UKTMMIMM== → ÓOMMIMM==
→
hçåíç=RQNM= hçåíç=MUQM=E^ìëÄìÅÜìåÖF=
hçåíç=SVSM=
8. Verkauf von beweglichen und unbeweglichen Anlagegütern
201
_Éå∏íáÖíÉ=hçåíÉåW= =
MUQM=Ó=cìÜêé~êâ= OSMM=Ó=sçêëíÉìÉê= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= RQNM=Ó=bêä∏ëÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=dÉÖÉåëí®åÇÉå=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë= QUMM=Ó=rãë~íòëíÉìÉê= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= SVSM=Ó=sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉå= = _ìÅÜìåÖëë~íò=N=E_ìÅÜìåÖ=ÇÉë=h~ìÑéêÉáëÉë=~äë=sÉêÄáåÇäáÅÜâÉáíFW= =
MUQM= OSMM= =
ORKMMMIMM= QKTRMIMM=
= ~å=
QQMM=
OVKTRMIMM=
=
_ìÅÜìåÖëë~íò=O=E§ÄÉêïÉáëìåÖ=ÇÉê=sÉêÄK=ìåíÉê=_É~ÅÜíìåÖ=ÇÉê=fåò~ÜäìåÖå~ÜãÉFW= =
QQMM= = = =
OVKTRMIMM= = =
~å= = =
RQNM= QUMM= OUMM=
UKRMMIMM= NKSNRIMM= NVKSPRIMM=
_ìÅÜìåÖëë~íò= P= E^ìÑä∏ëìåÖ= ÇÉë= fåíÉêáãëâçåíçëI= ^ìëÄìÅÜìåÖ= ÇÉë= _ìÅÜïÉêíÉë= ~ìë= ÇÉã=^åä~ÖÉâçåíçI=bêÑ~ëëìåÖ=ÇÉë=sÉêäìëíëFW= =
RQNM= SVSM= =
UKRMMIMM= OMMIMM=
~å=
MUQM=
UKTMMIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==========MUQM=
e= = p=
RQNMI= _t= UKTMMIMM= RQNMI= UKTMMIMM= = QUMMI= QQMM= ORKMMMIMM= SVSM= OUMM= = = = = = = p= ==========OSMM= e= = p=
QQMM= = p=
MUQM= = =
=
=
=
QKTRMIMM= = = = ===========SVSM=
OMMIMM= = = = = =
= =
= = MUQM= = = = e= = p=
= = = = = = = = p=
= = =
=======QQMM= OVKTRMIMM=
MUQMI= OSMM=
= = =======RQNM=
e= OVKTRMIMM=
= e=
UKRMMIMM= QQMM= = = ===========QUMM=
UKRMMIMM= = e=
= QQMM= = = =======OUMM=
NKSNRIMM= = e=
= QQMM=
NVKSPRIMM=
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= =
QQMM= =
NMKNNRIMM= =
~å= =
RQNM= QUMM=
UKRMMIMM= NKSNRIMM=
~å=
OUMM=
NVKSPRIMM=
=
oÉÅÜåìåÖë~ìëÖäÉáÅÜW= =
QQMM=
NVKSPRIMM=
= = ⌦= _ÉáëéáÉä=çÜåÉ=fåíÉêáãëâçåíçW= =
_ìÅÜìåÖëë~íò=NW== aáÉ=_ìÅÜìåÖ=ÇÉë=h~ìÑéêÉáëÉë=~äë=sÉêÄáåÇäáÅÜâÉáí=ÉêÑçäÖí=áÇÉåíáëÅÜK= =
MUQM= OSMM=
ORKMMMIMM= QKTRMIMM=
= ~å=
QQMM=
OVKTRMIMM=
= ~å= = =
= MUQM= QUMM= OUMM=
= UKTMMIMM= NKSNRIMM=G= NVKSPRIMM=
= _ìÅÜìåÖëë~íò=OW= =
QQMM= OVKTRMIMM= SVSM= OMMIMM= = = = = = G=NV=B=îK=UKRMMIMM=
=
=
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=
dÉãÉáåâçëíÉå=
cÉêíáÖìåÖëã~íÉêá~ä=
j~íÉêá~äÖÉãÉáåâçëíÉå=
EoçÜëíçÑÑÉF=
EeáäÑëëíçÑÑÉI=_ÉíêáÉÄëëíçÑÑÉI=ÁF=
cÉêíáÖìåÖëä∏ÜåÉ=
cÉêíáÖìåÖëÖÉãÉáåâçëíÉå=
E^ââçêÇäçÜåF=
EjáÉíÉ=ÑΩê=ÇáÉ=mêçÇìâíáçåëÜ~ääÉI=fåëí~åÇJ Ü~äíìåÖ=ÇÉê=j~ëÅÜáåÉåI=ÁF=
pçåÇÉêÉáåòÉäâçëíÉå=ÇÉê== cÉêíáÖìåÖ=
sÉêï~äíìåÖëÖÉãÉáåâçëíÉå=
EpéÉòá~äïÉêâòÉìÖI=pçåÇÉêïΩåëÅÜÉI= jçÇÉääÉI=hçåëíêìâíáçåëâçëíÉåI=ÁF=
pçåÇÉêÉáåòÉäâçëíÉå=ÇÉë== sÉêíêáÉÄë= EpéÉòá~äîÉêé~ÅâìåÖI=Jíê~åëéçêíI=ÁF=
EdÉÜ®äíÉê=ÑΩê=sÉêï~äíìåÖë~åÖÉëíÉääíÉI=qÉäÉJ ÑçåâçëíÉåI=ÁF=
sÉêíêáÉÄëÖÉãÉáåâçëíÉå= EtÉêÄÉâçëíÉåI=hçëíÉå=ÑΩê=iáÉÑÉêÑ~ÜêòÉìÖÉW= t~êíìåÖI=qêÉáÄëíçÑÑI=píÉìÉêI=sÉêëáÅÜÉêìåÖI=ÁF=
q~ÄÉääÉ=NVW=báåòÉäJ=ìåÇ=dÉãÉáåâçëíÉå= = aáÉëÉ=báåòÉäJ=ìåÇ=dÉãÉáåâçëíÉå=ïÉêÇÉå=áã=ÑçäÖÉåÇÉå=_ÉêÉÅÜåìåÖëëÅÜÉã~=òì=ÇÉå= pÉäÄëíâçëíÉå= ÉáåÉë= mêçÇìâíë= ~ìÑ~ÇÇáÉêíK= dÉãÉáåâçëíÉå= ïÉêÇÉå= Ç~ÄÉá= áå= cçêã= îçå= wìëÅÜä~Öëë®íòÉå=îÉêêÉÅÜåÉíK=aáÉ=_~ëÉå=ÇÉê=ÉáåòÉäåÉå=wìëÅÜä~Öë®íòÉ=ïÉêÇÉå=áã=cçäJ ÖÉåÇÉå=åçÅÜ=ÖÉå~ìÉê=ÖÉå~ååíK= = =
204
C. Laufende Buchungen in Industriebetrieben =
===cÉêíáÖìåÖëã~íÉêá~ä=EcjF= H=j~íÉêá~äÖÉãÉáåâçëíÉå=EjdhF=
j~íÉêá~äâçëíÉå=
H=cÉêíáÖìåÖëä∏ÜåÉ=EciF= H=cÉêíáÖìåÖëÖÉãÉáåâçëíÉå=EpdhF=
cÉêíáÖìåÖëâçëíÉå=
H=pçåÇÉêÉáåòÉäâçëíÉå=ÇÉê=cÉêíáÖìåÖ=EpbhcbF= Z=eÉêëíÉääâçëíÉå=EehF=
H=sÉêï~äíìåÖëÖÉãÉáåâçëíÉå=EstdhF= H=sÉêíêáÉÄëÖÉãÉáåâçëíÉå=EsqdhF= H=pçåÇÉêÉáåòÉäâçëíÉå=ÇÉë=sÉêíêáÉÄë=EpbhsqF= Z=pÉäÄëíâçëíÉå=EphF= =
^ÄÄáäÇìåÖ=RUW=pÉäÄëíâçëíÉåÉêãáííäìåÖ= = _Éá=ÇÉå=dÉãÉáåâçëíÉå=áëí=Éë=àÉÇçÅÜ=ïáÅÜíáÖ=òì=ÄÉ~ÅÜíÉåI=ïÉäÅÜÉ=_~ëáë=òì=áÜêÉê=_ÉJ êÉÅÜåìåÖ=îÉêïÉåÇÉí=ïÉêÇÉå=ãìëëK= =
dÉãÉáåâçëíÉå~êí=
_~ëáë=ENMM=BF=
j~íÉêá~äÖÉãÉáåâçëíÉå=
cÉêíáÖìåÖëã~íÉêá~ä=
cÉêíáÖìåÖëÖÉãÉáåâçëíÉå=
cÉêíáÖìåÖëä∏ÜåÉ=
sÉêï~äíìåÖëÖÉãÉáåâçëíÉå=
eÉêëíÉääâçëíÉå=
sÉêíêáÉÄëÖÉãÉáåâçëíÉå=
eÉêëíÉääâçëíÉå=
q~ÄÉääÉ=OMW=_~ëÉå=ÑΩê=dÉãÉáåâçëíÉåòìëÅÜä~Ö= =
jáí=ÇáÉëÉã=táëëÉå=ï®êÉ=åìå=ÇáÉ=_ÉêÉÅÜåìåÖ=ÇÉê=pÉäÄëíâçëíÉå=å~ÅÜ=ÇÉå=mêáåòáéáÉå= ÇÉê= hçëíÉåJ= ìåÇ= iÉáëíìåÖëêÉÅÜåìåÖ= ã∏ÖäáÅÜK= bë= ÖáÄí= ~ääÉêÇáåÖë= ÉáåÉ= oÉáÜÉ= ÖÉëÉíòJ äáÅÜÉê=sçêëÅÜêáÑíÉåI=ÇáÉ=Éë=åáÅÜí=Éêä~ìÄÉåI=ÇÉå=ëç=ÉêãáííÉäíÉå=_Éíê~Ö=~äë=tÉêí~åë~íò= òì=îÉêïÉåÇÉåK=== =
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= =
wïÉáíÉåëW= bë=áëí=ÄÉá=ÇÉê=tÉêíÉêãáííäìåÖ=òïáëÅÜÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=E¬=ORR=f=ed_F=ìåÇ=eÉêJ ëíÉääìåÖëâçëíÉå=E¬=ORR=ff=ed_F=òì=ìåíÉêëÅÜÉáÇÉåK= =
9. Aktivierte Eigenleistungen
205
^åëÅÜ~ÑÑìåÖëâçëíÉå= ëáåÇ= ^ìÑïÉåÇìåÖÉåI= ÇáÉ= ÉêÑçêÇÉêäáÅÜ= ëáåÇI= ìã= ÉáåÉå= sÉêã∏ÖÉåëÖÉÖÉåëí~åÇ=ÇÉë=^åä~ÖÉJ=çÇÉê=rãä~ìÑîÉêã∏ÖÉåë=òì=ÉêïÉêÄÉå=ìåÇL= çÇÉê=áå=ÉáåÉå=ÄÉíêáÉÄëÄÉêÉáíÉå=wìëí~åÇ=òì=îÉêëÉíòÉåK=
eÉêëíÉääìåÖëâçëíÉå= ëáåÇ= ^ìÑïÉåÇìåÖÉå= ÑΩê= ÇáÉ= eÉêëíÉääìåÖI= bêïÉáíÉêìåÖ= çÇÉê= ïÉëÉåíäáÅÜÉ= sÉêÄÉëëÉêìåÖ= ÉáåÉë= sÉêã∏ÖÉåëÖÉÖÉåëí~åÇÉë= ÇÉë= ^åä~ÖÉJ== çÇÉê= rãä~ìÑîÉêã∏ÖÉåë= EìåÑÉêíáÖÉI= ÑÉêíáÖÉ= bêòÉìÖåáëëÉI= ëÉäÄëí= ÉêëíÉääíÉ= ^åJ ä~ÖÉåFK=
táÉ=ëáÅÜÉêäáÅÜ=~ìÑÑ®ääíI=áëí=ÇáÉ=ïáÇÉêëéêΩÅÜäáÅÜ=âäáåÖÉåÇÉ=cÉëíëíÉääìåÖI=Ç~ëë=^åëÅÜ~ÑJ ÑìåÖëJ=ìåÇ=eÉêëíÉääìåÖëâçëíÉå=^ìÑïÉåÇìåÖÉå=ëáåÇI=ïÉëÉåíäáÅÜÉê=_Éëí~åÇíÉáä=çÄáÖÉê= aÉÑáåáíáçåÉåK= qêçíò= ÇÉê= _ÉÖêáÑÑÉ= ^åëÅÜ~ÑÑìåÖëJ= ìåÇ= eÉêëíÉääìåÖëâçëíÉå= ÄäÉáÄí= ~ÄÉê= ÇÉê=dêìåÇë~íòI=Ç~ëë=áå=cáå~åòÄìÅÜÜ~äíìåÖ=ìåÇ=g~ÜêÉë~ÄëÅÜäìëë=áããÉê=åìê=^ìÑïÉåJ ÇìåÖÉå= ìåÇ= bêíê®ÖÉ= báåÖ~åÖ= ÑáåÇÉåI= ìå~åÖÉí~ëíÉíK= bë= ÇΩêÑÉå= ÖêìåÇë®íòäáÅÜ= åìê= ~ìÑï~åÇëÖäÉáÅÜÉ=hçëíÉå=EdêìåÇâçëíÉå=çÇÉê=wïÉÅâ~ìÑï~åÇF=ÉáåÄÉòçÖÉå=ïÉêÇÉåK== gÉ=å~ÅÜÇÉã=ïÉäÅÜÉ=ÇáÉëÉê=ÄÉáÇÉå=^ìëéê®ÖìåÖÉå=îçêäáÉÖíI=áëí=ÇáÉ=báÖÉåäÉáëíìåÖ=ãáí= ~åÇÉêÉå=hçëíÉåÄÉëí~åÇíÉáäÉå=~åòìëÉíòÉåK= ^åëÅÜ~ÑÑìåÖëâçëíÉåW==
eáÉê=áëí=Éáå=^åë~íò=ÇÉê=báåòÉäâçëíÉå=EcjI=ciI=pbhcbF=îçêÖÉëÅÜêáÉÄÉåK=aáÉë=Öáäí= ëçïçÜä=áã=e~åÇÉäëJ=~äë=~ìÅÜ=áã=píÉìÉêêÉÅÜíK= eÉêëíÉääìåÖëâçëíÉåW= eáÉê= ëáåÇ=Ü~åÇÉäëJ= E¬= ORR= ffI= fff= ed_F= ìåÇ=ëíÉìÉêêÉÅÜíäáÅÜ= E¬= S= f= kêK= N= ìåÇ=O= bpídI=o=SKP=bpíoF=~ÄïÉáÅÜÉåÇÉ=^åë®íòÉ=ã∏ÖäáÅÜK=aáÉ=å~ÅÜÑçäÖÉåÇÉ=^ÄÄáäÇìåÖ= òÉáÖí=tÉêíìåíÉêJ=ìåÇ=lÄÉêÖêÉåòÉå=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜíK= gÉ= ìãÑ~åÖêÉáÅÜÉê= ÇáÉ= eÉêëíÉääìåÖëâçëíÉå= ÖÉï®Üäí= ïÉêÇÉåI= ÇÉëíç= Ü∏ÜÉê= ëáåÇ= ÇÉê= tÉêí= ÇÉë= sÉêã∏ÖÉåëÖÉÖÉåëí~åÇÉë= ÄòïK= táêíëÅÜ~ÑíëÖìíÉë= ìåÇ= ~ìÅÜ= ÇÉê= ~ìëÖÉïáÉëÉåÉ=dÉïáååK=_Éá=Ü∏ÜÉêÉã=tÉêí=ÉáåÉë=^âíáîéçëíÉåë=ãìëë=ÇáÉ=m~ëëáîJ ëÉáíÉ= ÇÉê= _áä~åò= ÉÄÉåÑ~ääë= Ü∏ÜÉê= ëÉáåK= a~= ÇáÉ= pÅÜìäÇÉå= ìåîÉê®åÇÉêí= ÄäÉáÄÉåI= â∏ååÉå=ëáÅÜ=åìê=Ç~ë=báÖÉåâ~éáí~ä=ìåÇ=Ç~ãáí=~ìÅÜ=ÇÉê=dÉïáåå=E~äë=sÉê®åÇÉJ êìåÖ=ÇÉë=báÖÉåâ~éáí~äëF=ÉåíëéêÉÅÜÉåÇ=ÉêÜ∏ÜÉåK= =
=
= ===cÉêíáÖìåÖëã~íÉêá~ä= H=cÉêíáÖìåÖëä∏ÜåÉ= H=pçåÇÉêÉáåòÉäâçëíÉå=ÇÉê=cÉêíáÖìåÖ=
e~åÇÉäëÄáä~åò= mÑäáÅÜí= mÑäáÅÜí= mÑäáÅÜí=
píÉìÉêÄáä~åò= mÑäáÅÜí= mÑäáÅÜí= mÑäáÅÜí=
Z=tÉêíìåíÉêÖêÉåòÉ=å~ÅÜ=e~åÇÉäëêÉÅÜí= H=j~íÉêá~äÖÉãÉáåâçëíÉå= H=cÉêíáÖìåÖëÖÉãÉáåâçëíÉå= H=tÉêíîÉêòÉÜê=ÇÉë=^s=òìê=cÉêíáÖìåÖ=
t~ÜäêÉÅÜí= t~ÜäêÉÅÜí= t~ÜäêÉÅÜí=
mÑäáÅÜí= mÑäáÅÜí= mÑäáÅÜí=
Z=tÉêíìåíÉêÖêÉåòÉ=å~ÅÜ=píÉìÉêêÉÅÜí= H=sÉêï~äíìåÖëÖÉãÉáåâçëíÉåI=Á=
t~ÜäêÉÅÜí=
t~ÜäêÉÅÜí=
Z=tÉêíçÄÉêÖêÉåòÉ=å~ÅÜ=e~åÇÉäëJ== ===ìåÇ=píÉìÉêêÉÅÜí= =
^ÄÄáäÇìåÖ=RVW=pÉäÄëíâçëíÉåÉêãáííäìåÖ=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜí= =
q=
206
C. Laufende Buchungen in Industriebetrieben
⌦= _ÉáëéáÉä=N=EbáåÉ=j~≈å~ÜãÉ=ò®Üäí=òì=ÇÉå=^åëÅÜ~ÑÑìåÖëâçëíÉåKFW= cΩê= ÉáåÉ= cÉêíáÖìåÖëã~ëÅÜáåÉI= ÇáÉ= ÑΩê= OMKMMMIMM= bìêç= EåÉííçF= ìåÇ= OKRMMIMM= bìêç= cê~ÅÜí=ÄÉòçÖÉå=ïìêÇÉI=ï~ê=Éáå=cìåÇ~ãÉåí=å∏íáÖI=Ç~ë=ÇìêÅÜ=ÉáÖÉåÉ=^êÄÉáíÉê=ÉêëíÉääí= ïìêÇÉK=a~ÑΩê=ïìêÇÉ=j~íÉêá~ä=áã=tÉêí=îçå=OKQMMIMM=bìêç=ÄÉëÅÜ~ÑÑíK=^å=i∏ÜåÉå=ÑáÉJ äÉå= QMMIMM= bìêç= ~åK= aáÉ= åçíïÉåÇáÖÉ= pÅÜ~äìåÖ= ÄÉäáÉÑ= ëáÅÜ= ~ìÑ= OMMIMM= bìêçK= få= ÇÉê= oÉÅÜåìåÖëéÉêáçÇÉ=ïìêÇÉ=ãáí=jdh=PM=BI=cdh=NNM=BI=stdh=OR=BI=sqdh=U=B=â~äJ âìäáÉêíK= a~=Ç~ë=cìåÇ~ãÉåí=å∏íáÖ=áëíI=ìã=ÇáÉ=j~ëÅÜáåÉ=áå=ÉáåÉå=ÄÉíêáÉÄëÄÉêÉáíÉå=wìëí~åÇ=òì= îÉêëÉíòÉåI=ò®Üäí=ÇáÉëÉ=j~≈å~ÜãÉ=òì=ÇÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=ìåÇ=Ç~êÑ=ÇÉëÜ~äÄ=åìê= òì=báåòÉäâçëíÉå=~åÖÉëÉíòí=ïÉêÇÉåK= =
= cj= H==ci= H==pbhcb=
Z==báÖÉåäÉáëíìåÖ=
OKQMMIMM== = QMMIMM== = OMMIMM== =
PKMMMIMM== =
= iáëíÉåéêÉáë= H== cê~ÅÜí=
OMKMMMIMM== OKRMMIMM==
Z== îçêäK=^h=
OOKRMMIMM==
=
=
=
aáÉ=ÖÉë~ãíÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÇÉê=^åä~ÖÉ=äáÉÖÉå=Ç~ãáí=ÄÉá=ORKRMMIMM=bìêçI=ÄÉJ ëíÉÜÉåÇ= ~ìë= ÇÉå= îçêä®ìÑáÖÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå= îçå= OOKRMMIMM= bìêç= ìåÇ= ÇÉê= òì== ~âíáîáÉêÉåÇÉå=báÖÉåäÉáëíìåÖ=îçå=PKMMMIMM=bìêçK= =
⌦= _ÉáëéáÉä=O=EaáÉ=j~≈å~ÜãÉ=ò®Üäí=òì=ÇÉå=eÉêëíÉääìåÖëâçëíÉåKFW= _Éá= ÇÉê= eÉêëíÉääìåÖ= ÉáåÉë= iáÉÑÉêï~ÖÉåëI= ÇÉê= áååÉêÜ~äÄ= ÇÉë= tÉêâëÖÉä®åÇÉë= ÖÉåìíòí= ïÉêÇÉå=ëçääI=ÑáÉäÉå=ÑçäÖÉåÇÉ=fëíâçëíÉå=Eí~íë®ÅÜäáÅÜÉ=hçëíÉåF=~åW= =
báåòÉäâçëíÉå=
cj= ci= pbhcb= =
dÉãÉáåâçëíÉå=
NRKSMMIMM== QKRMMIMM== PMMIMM== =
jdh= cdh= stdh= sqdh=
QM=B= NPM=B= OM=B= NR=B=
=
a~=Éë=ëáÅÜ=ÜáÉêÄÉá=ìã=ÇáÉ=bêëíÉääìåÖ=ÉáåÉë=^åä~ÖÉÖÉÖÉåëí~åÇÉë=Ü~åÇÉäíI=Ñ®ääí=ÇáÉëÉ= j~≈å~ÜãÉ=ìåíÉê=ÇáÉ=eÉêëíÉääìåÖëâçëíÉåK=bë=ÉêÖÉÄÉå=ëáÅÜ=åìå=ÑçäÖÉåÇÉ=tÉêí~åë®íJ òÉ=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜíK= =
=
cj= H=ci= H=pbhcb=
== == ==
NRKSMMIMM== QKRMMIMM== PMMIMM==
Z=tÉêíìåíÉêÖêÉåòÉ=å~ÅÜ=e~åÇÉäëêÉÅÜí= H=jdh=EQMBF= H=cdh=ENPMBF=
== OMKQMMIMM== N == SKOQMIMM== = O == RKURMIMM== =
Z=tÉêíìåíÉêÖêÉåòÉ=å~ÅÜ=píÉìÉêêÉÅÜí= H=stdh=EOMBF=
== ==
Z=tÉêíçÄÉêÖêÉåòÉ=å~ÅÜ=e~åÇÉäëJ=ìK=píÉìÉêêÉÅÜí=
== PUKVUUIMM==
POKQVMIMM== P SKQVUIMM== =
9. Aktivierte Eigenleistungen
207
N
=QMB=îK=NRKSMMIMM=
O
=NPMB=îK=QKRMMIMM=
P
=OMB=îK=POKQVMIMM=EeÉêëíÉääâçëíÉåF=
= cΩê= ÇáÉ= píÉìÉêÄáä~åò= ëáåÇ= åìê= ÇáÉ= tÉêí~åë®íòÉ= å~ÅÜ= píÉìÉêêÉÅÜí= îçå= _Éä~åÖK= aáÉ= tÉêíìåíÉêÖêÉåòÉ= áå= e∏ÜÉ= îçå= POKQVMIMM= bìêç= áëí= ~åë~íòéÑäáÅÜíáÖK= a~= ÇáÉ= sÉêï~äJ íìåÖëÖÉãÉáåâçëíÉå=åáÅÜí=ìåÄÉÇáåÖí=ÉáåÄÉòçÖÉå=ïÉêÇÉå=ãΩëëÉåI=áëí=ÇáÉ=tÉêíçÄÉêJ ÖêÉåòÉ=îçå=PUKVUUINM=bìêç=~åë~íòÑ®ÜáÖ=Et~ÜäêÉÅÜíFK= få= ÇÉê= e~åÇÉäëÄáä~åò= ãìëë= ãáåÇÉëíÉåë= ÇáÉ= tÉêíìåíÉêÖêÉåòÉ= îçå= OMKQMMIMM= bìêç= ~åÖÉëÉíòí= ïÉêÇÉåK= bë= ÇΩêÑÉå= ã~ñáã~ä= Et~ÜäêÉÅÜíF= PUKVUUIMM= bìêç= ~åÖÉëÉíòí= ïÉêJ ÇÉåK= =
9.2 Verbuchung aáÉ=^ìÑïÉåÇìåÖÉå=EcjI=ciI=pbhcbI=jdhI=cdhI=stdhF=ÑΩê=ÉáåÉ=báÖÉåäÉáëíìåÖ=ÉêJ ëÅÜÉáåÉå=áã=dìsJhçåíç=ìåÇ=ÑΩÜêÉå=ëç=òì=ÉáåÉê=jáåÇÉêìåÖ=ÇÉë=dÉïáååëK=rã=ÇáÉJ ëÉå= ^ìÑïÉåÇìåÖÉå= ÉáåÉå= ÉåíëéêÉÅÜÉåÇÉå= bêíê~Ö= ÖÉÖÉåΩÄÉêòìëíÉääÉåI= ïáêÇ= ÇÉê= báJ ÖÉåÄÉÇ~êÑ=~äë=bêíê~Ö=EsÉêã∏ÖÉåëòìÖ~åÖF=ÖÉÄìÅÜíK=^ì≈ÉêÇÉã=ãìëë=ÉáåÉ=_ìÅÜìåÖ= áã=pçää=ÇÉë=ÉåíëéêÉÅÜÉåÇÉå=^åä~ÖÉâçåíçë=EZ=^âíáîáÉêìåÖF=ÉêÑçäÖÉåK= a~ê~ìë=ÉêÖáÄí=ëáÅÜ=ÑçäÖÉåÇÉê=~ääÖÉãÉáåÉê=_ìÅÜìåÖëë~íò=ÄÉá=§ÄÉêå~ÜãÉ=áå=Ç~ë=ÉáÖÉJ åÉ=råíÉêåÉÜãÉåW= = =
=
= ^åä~ÖÉâçåíç=
~å=
hçåíç=RPMM=E~âíáîáÉêíÉ=báÖÉåäÉáëíìåÖÉåF=
=
=
aáÉ=_ìÅÜìåÖëë®íòÉ=ÑΩê=ÇáÉ=_ÉáëéáÉäÉ=~ìë=ÇÉã=îçêÜÉêÖÉÜÉåÇÉå=^ÄëÅÜåáíí=VKN=ä~ìíÉå= ÇÉãå~ÅÜ=ïáÉ=ÑçäÖíK= =
⌦= _ÉáëéáÉä=NW= =
_Éå∏íáÖíÉ=hçåíÉåW= =
MTOM=Ó=j~ëÅÜáåÉå=ÇÉê=ãÉÅÜ~åáëÅÜÉå=j~íÉêá~äÄÉ~êÄÉáíìåÖI=JîÉê~êÄÉáíìåÖ=ìåÇ== Jìãï~åÇäìåÖ= RPMM=Ó=^âíáîáÉêíÉ=báÖÉåäÉáëíìåÖÉå= =
_ìÅÜìåÖëë~íòW= =
MTOM=
PKMMMIMM=
~å=
RPMM=
PKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= RPMM= =
============MTOM= PKMMMIMM= =
e= = = =
p= =
=========RPMM= = MTOM=
e= PKMMMIMM=
208
C. Laufende Buchungen in Industriebetrieben
⌦= _ÉáëéáÉä=O=E_ìÅÜìåÖ=píÉìÉêÄáä~åò~åë~íòFW= a~= ÇÉê= ëíÉìÉêéÑäáÅÜíáÖÉ= dÉïáåå= ã∏ÖäáÅÜëí= åáÉÇêáÖ= ~ìëÖÉïáÉëÉå= ïÉêÇÉå= ëçääI= ïáêÇ=ã∏ÖäáÅÜëí=ïÉåáÖ=~âíáîáÉêí=EtÉêíìåíÉêÖêÉåòÉFI=Ç~ãáí=ÇÉå=ÄÉêÉáíë=ÖÉÄìÅÜíÉå= ^ìÑïÉåÇìåÖÉå= ÑΩê= j~íÉêá~äI= içÜåI= ìëïK= áã= dìsJhçåíç= Éáå= ã∏ÖäáÅÜëí= ÖÉêáåÖÉê= bêJ íê~Ö=Ehçåíç=RPMMF=ÖÉÖÉåΩÄÉêëíÉÜíK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
MUQM=Ó=cìÜêé~êâ= RPMM=Ó=^âíáîáÉêíÉ=báÖÉåäÉáëíìåÖÉå= =
_ìÅÜìåÖëë~íòW= =
MUQM=
POKQVMIMM=
~å=
RPMM=
POKQVMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= RPMM=
===============MUQM=
e= = p= = = =
POKQVMIMM= =
=========RPMM= = MUQM=
e= POKQVMIMM=
= píÉÜí=åìå=~ÄÉê=ÄÉêÉáíë=îçê=mêçÇìâíáçåëÄÉÖáåå=ÑÉëíI=Ç~ëë=Éáå=bêòÉìÖåáë=~ã=q~Ö=ÇÉê= cÉêíáÖëíÉääìåÖ=áã=ÉáÖÉåÉå=_ÉíêáÉÄ=ÉáåÖÉëÉíòí=ïáêÇI=ëç=ÉêÑçäÖí=ÉáåÉ=ëÅÜêáííïÉáëÉ=^âíáJ îáÉêìåÖ= ÇÉê= báÖÉåäÉáëíìåÖ= ~ìÑ= ÇÉã= hçåíç= MVRM= Ó= ^åä~ÖÉå= áã= _~ìK= k~ÅÜ= àÉÇÉê= ^ìÑï~åÇëÄìÅÜìåÖ=EòK_K=cjF=ÉêÑçäÖí=ÇÉêÉå=kÉìíê~äáë~íáçå=áã=dìsJhçåíç=ÇìêÅÜ=ÑçäJ ÖÉåÇÉ=_ìÅÜìåÖW= = =
=
= hçåíç=MVRM=
=
~å=
hçåíç=RPMM=
=
= ^ã=q~Ö=ÇÉê=_ÉíêáÉÄëÄÉêÉáíëÅÜ~Ñí=ÄòïK=ÇÉê=§ÄÉêå~ÜãÉ=áåë=ÉáÖÉåÉ=råíÉêåÉÜãÉå=ÉêJ ÑçäÖí=Ç~åå=äÉÇáÖäáÅÜ=ÉáåÉ=rãÄìÅÜìåÖ=îçã=hçåíç=MVRM=~ìÑ=Ç~ë=ÉåíëéêÉÅÜÉåÇÉ=^åJ ä~ÖÉåâçåíçK= = =
=
= ^åä~ÖÉåâçåíç= =
= = = =
=
=
~å=
hçåíç=MVRM=
10.
Kauf und Verkauf von Aktien
=
10.1 Grundlagen 10.1.1 Effekten kÉÄÉå= páÅÜíÉáåä~ÖÉå= EòK_K= dìíÜ~ÄÉå= ~ìÑ= dáêçâçåíÉåFI= pé~êÉáåä~ÖÉå= EòK_K= pé~êÄΩJ ÅÜÉêF=ìåÇ=ÄÉÑêáëíÉíÉå=báåä~ÖÉå=EòK_K=cÉëíÖÉäÇÉê=ãáí=ÑÉëíÖÉäÉÖíÉê=dÉë~ãíä~ìÑòÉáíI=çÇÉê= hΩåÇáÖìåÖëÖÉäÇÉê= ãáí= ÑÉëíÖÉäÉÖíÉê= hΩåÇáÖìåÖëÑêáëíF= áëí= ÇÉê= h~ìÑ= îçå= ëçÖK= îÉêíêÉíJ Ä~êÉå= bÑÑÉâíÉå= ÉáåÉ= ïÉáíÉêÉ= j∏ÖäáÅÜâÉáí= ÇÉê= dÉäÇ~åä~ÖÉK= bë= Ü~åÇÉäí= ëáÅÜ= ÜáÉêÄÉá= ìã=tÉêíé~éáÉêÉ=EîÉêã∏ÖÉåëêÉÅÜíäáÅÜÉ=rêâìåÇÉåI=ÇáÉ=Éáå=oÉÅÜí=îÉêÄêáÉÑÉåI=ïçÄÉá= Ç~ë= oÉÅÜí= ~å= ÇÉå= _Éëáíò= ÇÉê= rêâìåÇÉ= ÖÉÄìåÇÉå=áëíFI=ÇáÉ= ~äë= h~éáí~ä~åä~ÖÉ= ÇáÉåÉå= ìåÇ= ~å= ÇÉê= _∏êëÉ= Ej~êâí= ÑΩê= tÉêíé~éáÉêÉW= wìë~ããÉåíêÉÑÑÉå= îçå= ^åÖÉÄçí= ìåÇ= k~ÅÜÑê~ÖÉF=ÖÉÜ~åÇÉäí=ïÉêÇÉåK=h~ìÑ=ìåÇ=sÉêâ~ìÑ=îçå=îÉêíêÉíÄ~êÉå=bÑÑÉâíÉå=~å=ÇÉê= _∏êëÉ=â∏ååÉå=åìê=ÇìêÅÜ=ÇáÉ=sÉêãáííäìåÖ=ÉáåÉë=hêÉÇáíáåëíáíìíÉë=ÉêÑçäÖÉåK== káÅÜí=îÉêíêÉíÄ~êÉ=bÑÑÉâíÉå=EòK_K=tÉÅÜëÉäI=pÅÜÉÅâëI=ÁF=â∏ååÉå=åáÅÜí=ÖÉÖÉåÉáå~åÇÉê= ~ìëÖÉí~ìëÅÜí=ìåÇ=ÇÉëÜ~äÄ=~ìÅÜ=åáÅÜí=~å=ÇÉê=_∏êëÉ= ÖÉÜ~åÇÉäí=ïÉêÇÉåK=páÉ=ïÉêÇÉå= áã=o~ÜãÉå=ÇáÉëÉë=iÉÜêÄìÅÜë=åáÅÜí=å®ÜÉê=ÄÉÜ~åÇÉäíK= bë=ïÉêÇÉå=~ääÖÉãÉáå=òïÉá=^êíÉå=îçå=îÉêíêÉíÄ~êÉå=bÑÑÉâíÉå=ìåíÉêëÅÜáÉÇÉåW= =
= =
qÉáäÜ~ÄÉêé~éáÉêÉ=
dä®ìÄáÖÉêé~éáÉêÉ=
òK_K=^âíáÉåI=fåîÉëíãÉåíJ= òÉêíáÑáâ~íÉI=Á=
òK_K=^åäÉáÜÉåI=mÑ~åÇÄêáÉÑÉI== lÄäáÖ~íáçåÉåI=Á=
bêíê~ÖW= ^âíáÉåW=aáîáÇÉåÇÉ= fåîÉëíãÉåíòÉêíáÑáâ~íÉW=bêJ íê~Öë~ìëëÅÜΩííìåÖ=
bêíê~ÖW= âçåëí~åíÉê=wáåë=çÇÉê= î~êá~ÄäÉê=EòK_K=~å=oÉÑÉêÉåòJ òáåë=ÖÉÄìåÇÉåÉêF=wáåë=
= = = = = = = = =
^ÄÄáäÇìåÖ=SMW=sÉêíêÉíÄ~êÉ=bÑÑÉâíÉå= = qÉáäÜ~ÄÉêé~éáÉêÉ= îÉêëÅÜ~ÑÑÉå= ÇÉã=fåÜ~ÄÉê= ÇáÉ= êÉÅÜíäáÅÜÉ= píÉääìåÖ= ÉáåÉë= báÖÉåíΩJ ãÉêë=EqÉáäÜ~ÄÉêëFK=pç=áëí=ÇÉê=fåÜ~ÄÉê=ÉáåÉê=^âíáÉ=~ã=dêìåÇâ~éáí~ä=ÇÉê=ÉåíëéêÉÅÜÉåJ ÇÉå= ^âíáÉåÖÉëÉääëÅÜ~ÑíI= ÇÉê= fåÜ~ÄÉê= ÉáåÉë= fåîÉëíãÉåíòÉêíáÑáâ~íÉë= ~å= ÉáåÉã= cçåÇëJ îÉêã∏ÖÉå=ÄÉíÉáäáÖíK= =
210
C. Laufende Buchungen in Industriebetrieben
dä®ìÄáÖÉêé~éáÉêÉ= ëáåÇ= pÅÜìäÇìêâìåÇÉåI= áå= ÇÉåÉå= ëáÅÜ= ÇÉê= ^ìëëíÉääÉê= EbãáííÉåíF= òìê= oΩÅâò~ÜäìåÖ= ìåÇ= sÉêòáåëìåÖ= ÉáåÉë= ~ìÑÖÉåçããÉåÉå= hêÉÇáíë= EkÉååïÉêí= ÇÉë= tÉêíé~éáÉêëF= áååÉêÜ~äÄ= ÉáåÉë= ÄÉëíáããíÉå= wÉáíê~ìãë= îÉêéÑäáÅÜíÉíK= aÉê= h®ìÑÉê= ïáêÇ= ~äëç= òìã= dä®ìÄáÖÉêK= gÉ= å~ÅÜÇÉãI= ïÉê= bãáííÉåí= ìåÇ= ï~ë= cáå~åòáÉêìåÖëòïÉÅâ= ÇÉë= dä®ìÄáÖÉêé~éáÉêë= áëíI= ÑáåÇÉå= ëáÅÜ= ~åÇÉêÉ= _ÉòÉáÅÜåìåÖÉå= Ç~ÑΩêK= dä®ìÄáÖÉêé~éáÉêÉI= ÇáÉ=îçå=_ìåÇI=i®åÇÉêå=ìåÇ=hçããìå~äîÉêÄ®åÇÉå=òìê=cáå~åòáÉêìåÖ=îçå=fåîÉëíáíáçJ åÉå= ~ìëÖÉÖÉÄÉå= ïÉêÇÉåI= ÄÉòÉáÅÜåÉí= ã~å= Éíï~= ~äë= ^åäÉáÜÉåK= mÑ~åÇÄêáÉÑÉ= ïÉêÇÉå= îçå=oÉ~äâêÉÇáíáåëíáíìíÉå=EeóéçíÜÉâÉåÄ~åâÉåF=òìê=_ÉëÅÜ~ÑÑìåÖ=îçå=Ñáå~åòáÉääÉå=jáíJ íÉäå= ÑΩê= ÇáÉ= ^ìëÖ~ÄÉ= îçå= _~ìâêÉÇáíÉå= EeóéçíÜÉâÉåF= ÉãáííáÉêíK= råíÉêåÉÜãÉå= ÇÉê= mêáî~íïáêíëÅÜ~Ñí= ÄêáåÖÉå= fåÇìëíêáÉçÄäáÖ~íáçåÉå= áå= rãä~ìÑI= ìã= ëáÅÜ= ä~åÖÑêáëíáÖÉë= cêÉãÇâ~éáí~ä= ÑΩê= fåîÉëíáíáçåÉå= òì= ÄÉëÅÜ~ÑÑÉåK= oÉ~äâêÉÇáíáåëíáíìíÉ= ÉãáííáÉêÉå= hçãJ ãìå~äçÄäáÖ~íáçåÉå=ìåÇ=îÉêÖÉÄÉå=ÇÉå=sÉêâ~ìÑëÉêä∏ë=~äë=ä~åÖÑêáëíáÖÉ=hêÉÇáíÉ=~å=dÉJ ãÉáåÇÉåK= dÉÇêìÅâíÉ=bÑÑÉâíÉå=ÄÉëáíòÉå=~ääÖÉãÉáå=ÑçäÖÉåÇÉå=^ìÑÄ~ìW= = = = =
j~åíÉä= báÖÉåíäáÅÜÉ=rêâìåÇÉI=ÇáÉ=Ç~ë=jáíÉáÖÉåíìã=çÇÉê=ÇáÉ=dä®ìÄáÖÉêÉáÖÉåëÅÜ~Ñí= îÉêÄêáÉÑí=
= =
_çÖÉå=~ìë=hìéçåë=ìåÇ=q~äçå=
=
hìéçåë= aáîáÇÉåÇÉåëÅÜÉáåÉ=EÄÉá=^âíáÉåF=ÄòïK=wáåëëÅÜÉáåÉ=EÄÉá=îÉêòáåëäáÅÜÉå=tÉêíé~J éáÉêÉåFI=ÇáÉ=ÄÉá=c®ääáÖâÉáí=ÄÉá=ÇÉê=_~åâ=ÖÉÖÉå=dìíëÅÜêáÑí=ÇÉë=bêíê~Öë=ÉáåÖÉJ êÉáÅÜí=ïÉêÇÉå=
= = = = =
q~äçå= bêåÉìÉêìåÖëëÅÜÉáåI=ÇÉê=å~ÅÜ=sÉêÄê~ìÅÜ=~ääÉê=hìéçåë=ÖÉÖÉå=ÉáåÉå=åÉìÉå= _çÖÉå=ÉáåÖÉí~ìëÅÜí=ïáêÇ=
= =
^ÄÄáäÇìåÖ=SNW=^ìÑÄ~ì=ÖÉÇêìÅâíÉê=bÑÑÉâíÉå= =
10.1.2 Grundbegriffe im Aktienhandel _Éîçê= å®ÜÉê= ~ìÑ= ÇáÉ= h~ìÑJ= ìåÇ= sÉêâ~ìÑë~ÄêÉÅÜåìåÖ= ÄÉá= ^âíáÉåÖÉëÅÜ®ÑíÉå= ÉáåÖÉJ Ö~åÖÉå= ïÉêÇÉå= â~ååI= ëáåÇ= òìå®ÅÜëí= ÉáåáÖÉ= Ç~ÑΩê= å∏íáÖÉ= _ÉÖêáÑÑÉ= òì= âä®êÉåI= ÇáÉ= åáÅÜí=îÉêïÉÅÜëÉäí=ïÉêÇÉå=ÇΩêÑÉåK= kÉååïÉêíW=aáÉë=áëí=ÇÉê=~ìÑ=ÇÉã=j~åíÉä=~ìÑÖÉÇêìÅâíÉ=tÉêíK=bê=ÖáÄí=ÇáÉ=e∏ÜÉ= ÇÉë=_Éíê~ÖÉë=~åI=ãáí=ÇÉã=ÇÉê=fåÜ~ÄÉê=~ã=dêìåÇâ~éáí~ä=ÇÉê=ÄÉíêçÑÑÉåÉå=^âíáJ ÉåÖÉëÉääëÅÜ~Ñí=ÄÉíÉáäáÖí=áëíK=sáÉäÉ=^âíáÉå=ëáåÇ=~ÄÉê=ãáííäÉêïÉáäÉ=åÉååïÉêíäçëK= píΩÅââìêëW= eáÉêìåíÉê= îÉêëíÉÜí= ã~å= ÇÉå=mêÉáëI= òì= ÇÉã= ÉáåÉ= ^âíáÉ= òì= ÉáåÉã= ÄÉëíáããíÉå=wÉáíéìåâí=~å=ÇÉê=_∏êëÉ=ÖÉÜ~åÇÉäí=ïáêÇK= hìêëïÉêíW=aÉê=hìêëïÉêí=áëí=ÇÉê=mêÉáë=ÑΩê=ãÉÜêÉêÉ=^âíáÉå=ÇÉê=ÖäÉáÅÜÉå=^êíK= = EhìêëïÉêí=Z=píΩÅââìêë ⋅ píΩÅâò~ÜäF= =
10. Kauf und Verkauf von Aktien
211
k~ÅÜ=^êí=ÇÉê=êÉÅÜíäáÅÜÉå=§ÄÉêíê~ÖìåÖ=òïáëÅÜÉå=ÇÉå=^âíáçå®êÉå=ìåíÉêëÅÜÉáÇÉí=ã~å= ~ääÖÉãÉáå=ÑçäÖÉåÇÉ=^âíáÉåÖ~ííìåÖÉåW=
fåÜ~ÄÉê~âíáÉå= aáÉëÉ= ^âíáÉå~êí= ïáêÇ= Ñçêãäçë= äÉÇáÖäáÅÜ= ÇìêÅÜ= báåáÖìåÖ= ìåÇ= §ÄÉêÖ~ÄÉ= EÄòïK= rãÄìÅÜìåÖ=áã=aÉéçíF=ΩÄÉêíê~ÖÉåK=
k~ãÉåë~âíáÉå= aáÉëÉ= ^âíáÉå= ä~ìíÉå= ~ìÑ= ÇÉå= k~ãÉå= ÇÉë= ^âíáçå®êëK= fÜêÉ= §ÄÉêíê~ÖìåÖ= â~åå= ÇìêÅÜ= wÉëëáçå= E^ÄíêÉíìåÖF= çÇÉê= ~ìÅÜ= báåáÖìåÖI= §ÄÉêÖ~ÄÉ= ìåÇ= fåÇçëë~ãÉåí= E^åÖ~ÄÉ= ÇÉê= mÉêëçåI= ~å= ÇáÉ= ÇáÉ= ^âíáÉ= ΩÄÉêÖÉÄÉå= ïáêÇ= ìåÇ= råíÉêëÅÜêáÑí= ÇÉê= ^åÖ~ÄÉF= ÉêÑçäÖÉå= EëÉáí= NVVT= dáêçë~ããÉäîÉêï~ÜêìåÖ= ~ìÅÜ= ÑΩê= k~ãÉåë~âíáÉå= ã∏ÖäáÅÜI=ïçÇìêÅÜ=ÇáÉ=e~åÇÜ~ÄìåÖ=ÇÉê=k~ãÉåë~âíáÉå=ïÉáíÖÉÜÉåÇ=ãáí=ÇÉêàÉJ åáÖÉå= ÇÉê= fåÜ~ÄÉê~âíáÉå= ÖäÉáÅÜÖÉëíÉääí= áëíF= ìåÇ= ãìëë= ÄÉá= ÇÉê= dÉëÉääëÅÜ~Ñí= ~åJ ÖÉãÉäÇÉí= ïÉêÇÉåI= Ç~ãáí= Ççêí= ÉáåÉ= rãëÅÜêÉáÄìåÖ= áã= ^âíáÉåêÉÖáëíÉê= ÉêÑçäÖÉå= â~ååK= bë= Öáäí= å®ãäáÅÜ= åìê= ÇÉê= ~äë= ^âíáçå®êI= ÇÉê=áã= ^âíáÉåêÉÖáëíÉê= ÉáåÖÉíê~ÖÉå= áëíK= k~ãÉåë~âíáÉå= ãΩëëÉå= ÖêìåÇë®íòäáÅÜ= Ç~åå= ÉãáííáÉêí= ïÉêÇÉåI= ïÉåå= åáÅÜí= ÇÉê=îçääÉ=báåä~ÖÉÄÉíê~Ö=EkÉååïÉêí=H=^ÖáçF=ÉêÄê~ÅÜí=ïáêÇK=
sáåâìäáÉêíÉ=k~ãÉåë~âíáÉå= dÉã®≈= ¬= SU= ff= ^âíd= â∏ååÉå= k~ãÉåë~âíáÉå= îáåâìäáÉêí= EÖÉÄìåÇÉåF= ïÉêÇÉåK= aáÉë=ÄÉÇÉìíÉíI=Ç~ëë=áÜêÉ=§ÄÉêíê~ÖìåÖ=åìê=ãáí=wìëíáããìåÖ=ÇÉê=dÉëÉääëÅÜ~Ñí=ÉêJ ÑçäÖÉå=â~ååK=
báåÉ= ïÉáíÉêÉ= råíÉêëÅÜÉáÇìåÖ= E¬= U= ^âídF= ïáêÇ= áå= ^âíáÉå= ãáí= ìåÇ= çÜåÉ= kÉååïÉêí= îçêÖÉåçããÉåK= kÉååÄÉíê~Öë~âíáÉå= ãΩëëÉå= ~ìÑ= ãáåÇÉëíÉåë= NIMM= bìêçI= áã= c~ääÉ= Ü∏ÜÉêÉê=kÉååÄÉíê®ÖÉ=~ìÑ=îçääÉ=bìêç=ä~ìíÉåK=píΩÅâ~âíáÉå=ÜáåÖÉÖÉå=ä~ìíÉå=~ìÑ=âÉáJ åÉå= kÉååÄÉíê~ÖK= ^ääÉ= píΩÅâ~âíáÉå= ÉáåÉê= dÉëÉääëÅÜ~Ñí= ëáåÇ= áå= ÖäÉáÅÜÉã= rãÑ~åÖ= ~ã= dêìåÇâ~éáí~ä= ÄÉíÉáäáÖíK= aÉê= ~ìÑ= ÇáÉ= ÉáåòÉäåÉ= ^âíáÉ= ~åÑ~ääÉåÇÉ= ~åíÉáäáÖÉ= _Éíê~Ö= ÇÉë= dêìåÇâ~éáí~äë= EêÉÅÜåÉêëáÅÜÉê= kÉååïÉêíF= Ç~êÑ= NIMM= bìêç= åáÅÜí= ìåíÉêëÅÜêÉáíÉåK= aÉê= ^åíÉáä=~ã=dêìåÇâ~éáí~ä=ÄÉëíáããí=ëáÅÜ=ÄÉá=kÉååÄÉíê~Öë~âíáÉå=å~ÅÜ=ÇÉã=sÉêÜ®äíåáë= áÜêÉë=kÉååÄÉíê~Öë=òìã=dêìåÇâ~éáí~äI=ÄÉá=píΩÅâ~âíáÉå=å~ÅÜ=ÇÉê=w~Üä=ÇÉê=^âíáÉåK= wìÇÉã= â∏ååÉå= pí~ããJ= ìåÇ= sçêòìÖë~âíáÉå= ìåíÉêëÅÜáÉÇÉå= ïÉêÇÉåK= báåÉ= pí~ããJ ~âíáÉ=áëí=ÉáåÉ=^âíáÉI=ÇáÉ=ÇÉã=fåÜ~ÄÉê=ÇáÉ=ÑΩê=ÇÉå=kçêã~äÑ~ää=îçêÖÉëÉÜÉåÉå=oÉÅÜíÉ= ÖÉï®ÜêíK= sçêòìÖë~âíáÉå= Ç~ÖÉÖÉå= ÄÉáåÜ~äíÉå= pçåÇÉêêÉÅÜíÉK= dáÄí= Éë= áã= sÉêÖäÉáÅÜ= òì= ÇÉå= pí~ãã~âíáÉå= åìê= sçêíÉáäÉI= ëç= ëéêáÅÜí= ã~å= îçå= ~ÄëçäìíÉå= sçêòΩÖÉåI= ëíÉÜí= ÇÉã= sçêòìÖ= EòK_K= Ü∏ÜÉêÉ= aáîáÇÉåÇÉI= sçêòΩÖÉ= ÄÉáã= iáèìáÇ~íáçåëÉêä∏ëI= ìëïKF= ~ÄÉê= Éáå= k~ÅÜíÉáä= EòK_K= píáããêÉÅÜíëîÉêòáÅÜíF= ÖÉÖÉåΩÄÉêI= ëç= ëéêáÅÜí= ã~å= îçå= êÉä~íáîÉå= sçêòΩÖÉåK =
10.2 Buchung des Kaufs a~=ÇÉê=h~ìÑ=åìê=ΩÄÉê=ÉáåÉ=_~åâ=~ÄÖÉïáÅâÉäí=ïÉêÇÉå=â~ååI=áëí=~å=ÇáÉëÉ=åÉÄÉå=ÇÉã= hìêëïÉêí=~ìÅÜ=ÉáåÉ=mêçîáëáçå=òì=ÄÉò~ÜäÉåK=^ì≈ÉêÇÉã=ÉêÜ®äí=ÇÉê=~å=ÇÉê=_∏êëÉ=í®íáÖÉ= j~âäÉê= ÑΩê= ëÉáåÉ= sÉêãáííäìåÖ= ÉáåÉ= dÉÄΩÜêI= `çìêí~ÖÉ= ÖÉå~ååíK= aáÉëÉ= áëí= ÉÄÉåÑ~ääë= îçã=^âíáÉåâ®ìÑÉê=òì=íê~ÖÉåK==a~=Éë=áå=ÇÉê=mê~ñáë=îçå=_~åâ=òì=_~åâ=ìåíÉêëÅÜáÉÇäáJ ÅÜÉ= mêçòÉåíë®íòÉ= ÄÉá= ÇÉê= mêçîáëáçåëÄÉêÉÅÜåìåÖ= ÖáÄíI= ïÉêÇÉå= ~ìë= ÇáÇ~âíáëÅÜÉå= dêΩåÇÉå=ÇáÉ=mêçîáëáçå=ìåÇ=ÇáÉ=j~âäÉêÖÉÄΩÜê=òì=ÉáåÉã=m~ìëÅÜ~äëéÉëÉåë~íò=îçå= N=B=îçã=hìêëïÉêí=ìåÇ=ÉáåÉã=jáåÇÉëíÄÉíê~Ö=îçå=ORIMM=bìêç=òìë~ããÉåÖÉÑ~ëëíK= =
212
C. Laufende Buchungen in Industriebetrieben
k~ÅÜ=¬=ORR=f=ed_=ìåÇ=¬=S=f=kêK=O=bpíd=ëáåÇ=tÉêíé~éáÉêÉ=ãáí=áÜêÉå=^åëÅÜ~ÑÑìåÖëJ âçëíÉå= EhìêëïÉêí= H= péÉëÉåF= òì= ~âíáîáÉêÉåK= bë= ÉêÖáÄí= ëáÅÜ= Ç~ãáí= ÑçäÖÉåÇÉë= ~ääÖÉJ ãÉáåÉ=pÅÜÉã~=ÑΩê=ÇáÉ=h~ìÑ~ÄêÉÅÜìåÖ=ÄÉá=^âíáÉåW= =
=
= hìêëïÉêí= +==péÉëÉå= Z== _~åâä~ëíëÅÜêáÑí=
= ^ÄÄáäÇìåÖ=SOW=h~ìÑ~ÄêÉÅÜåìåÖ=ÄÉá=^âíáÉå= =
⌦= _ÉáëéáÉäW= aáÉ= cáêã~= tΩääÉÄçäÇ= ÄÉ~ìÑíê~Öí= áÜêÉ= _~åâI= NMM= píΩÅâ= pÅÜ∏åJ^âíáÉå= EkÉååïÉêí= àÉ= ^âíáÉ= RIMM= bìêçF= òìê= ä~åÖÑêáëíáÖÉå= dÉäÇ~åä~ÖÉ= òì= â~ìÑÉåK= a~ë= dêìåÇâ~éáí~ä= ÇÉê= pÅÜ∏åJ^d= ÄÉä®ìÑí= ëáÅÜ= ~ìÑ= PRMKMMMIMM= bìêçK= aÉê= ^ìÑíê~Ö= ïáêÇ= òì= ÉáåÉã= píΩÅââìêë= îçå= NNMIMM= bìêç= ~ìëÖÉÑΩÜêíK= aáÉ= ÄÉêÉÅÜåÉíÉå= péÉëÉå= ÄÉä~ìÑÉå= ëáÅÜ= ~ìÑ= N= B= îçã= hìêëïÉêíK= =
h~ìÑ~ÄêÉÅÜåìåÖW= =
NNKMMMIMM== Z=NMM=píΩÅâ ⋅ NNMIMM=bìêçLpíΩÅâ=
= hìêëïÉêí=
H==péÉëÉå=
NNMIMM== Z=N=B=îK=NNKMMMIMM=EãáåÇK=ORIMMF=
Z==_~åâä~ëíëÅÜêáÑí=
NNKNNMIMM== =
= =
wìê=båíëÅÜÉáÇìåÖ=~ìÑ=ïÉäÅÜÉã=ÇÉê=îáÉê=hçåíÉå=Eå~ÅÜ=fhoF=~ìë=å~ÅÜÑçäÖÉåÇÉê=^ÄJ ÄáäÇìåÖ=ÇáÉëÉê=^âíáÉåâ~ìÑ=òì=îÉêÄìÅÜÉå=áëíI=ëáåÇ=òïÉá=cê~ÖÉå=òì=ÄÉ~åíïçêíÉåW= =
NK=tìêÇÉå=ÇáÉ=^âíáÉå=òìê=ä~åÖJ=çÇÉê=âìêòÑêáëíáÖÉå=dÉäÇ~åä~ÖÉ=ÖÉâ~ìÑí\= i~ìí= ^ìÑÖ~ÄÉåëíÉääìåÖ= Ü~í= ÇÉê= fåîÉëíçê= áå= ÇáÉëÉã= c~ää= ÇáÉ= ^âíáÉå= òìê= ä~åÖÑêáëíáÖÉå= dÉäÇ~åä~ÖÉ= ÖÉâ~ìÑíK= bë= â~åå= ~äëç= òìê= sÉêÄìÅÜìåÖ= âÉáå= hçåíç= ÇÉë= rãä~ìÑîÉêã∏J ÖÉåë=îÉêïÉåÇÉí=ïÉêÇÉåI=ëç=Ç~ëë=Ç~ë=^âíáîâçåíç=OTOM=Ó=^âíáÉå=ÄÉêÉáíë=~ìëÖÉëÅÜäçëJ ëÉå= ïÉêÇÉå= â~ååK= fëí= ÇáÉ= sÉêïÉåÇìåÖ= ÇÉë= hçåíçë= OTOM= òì= ÄÉà~ÜÉåI= ëç= â~åå= ~ìÑ= ÇáÉ=_É~åíïçêíìåÖ=ÇÉê=òïÉáíÉå=cê~ÖÉ=îÉêòáÅÜíÉí=ïÉêÇÉåK= =
OK=tÉäÅÜÉå=^åíÉáä=ÄÉëáíòí=Ç~ë=^âíáÉåé~âÉí=~ã=dêìåÇâ~éáí~ä=ÇÉê=^âíáÉåÖÉëÉääëÅÜ~Ñí\= ^åÜ~åÇ= ÇÉë= ^åíÉáäë= ~ã= dêìåÇâ~éáí~ä= â~åå= ÄÉá= cÉÜäÉå= ÉáåÇÉìíáÖÉê= ^åÜ~äíëéìåâíÉ= òìê=_ÉòáÉÜìåÖ=òïáëÅÜÉå=ÇÉå=ÄÉáÇÉå=råíÉêåÉÜãÉå=ÄÉìêíÉáäí=ïÉêÇÉåI=çÄ=ÇìêÅÜ=ÇÉå= h~ìÑ=ÉáåÉ=ł_ÉíÉáäáÖìåÖ =çÇÉê=Éáå=ł^åíÉáä=~å=ÉáåÉã=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå =ÉåíJ ëíÉÜíK= bë= ëáåÇ= Ç~ÄÉá= å~íΩêäáÅÜ= ~ìÅÜ= ëçäÅÜÉ= ^âíáÉå= òì= ÄÉêΩÅâëáÅÜíáÖÉåI= ÇáÉ= ëáÅÜ= ÄÉJ êÉáíë=áã=_Éëáíò=ÇÉê=råíÉêåÉÜãìåÖ=ÄÉÑáåÇÉåK=aÉê=^åíÉáä=â~åå=å~ÅÜ=ÑçäÖÉåÇÉê=cçêãÉä= ÉêãáííÉäí=ïÉêÇÉåW=
^åíÉáä Z
=
kÉååïÉêí ⋅ píΩÅâò~Üä ⋅ NMM = dêìåÇâ~éáí~ä
10. Kauf und Verkauf von Aktien
213
aáÉ= ÉåíëÅÜÉáÇÉåÇÉå= ^åíÉáäëÖêÉåòÉå= òìê= _ÉìêíÉáäìåÖ= ÇÉê= ÉåÇÖΩäíáÖÉå= hçåíÉåï~Üä= ëáåÇ=áå=ÑçäÖÉåÇÉê=^ÄÄáäÇìåÖ=òì=ÑáåÇÉåK= =
= = = = = = = = = = = = = = = = = = = = = = =
hìêòÑêáëíáÖÉ=^åä~ÖÉå=Erãä~ìÑîÉêã∏ÖÉåF= sçêΩÄÉêÖÉÜÉåÇÉI=âìêòÑêáëíáÖÉ=^åä~ÖÉå=EòK_K=péÉâìä~íáçåÉåF= hçåíç=OTOM=Ó=^âíáÉå=
i~åÖÑêáëíáÖÉ=^åä~ÖÉå=E^åä~ÖÉîÉêã∏ÖÉåF= ¬=OTN=f=ed_W== ^åíÉáäÉ=~å=~åÇÉêÉå=råíÉêåÉÜãÉåI=ÇáÉ=ÄÉëíáããí=ëáåÇI=ÇÉã=ÉáÖÉåÉå=råíÉêåÉÜJ ãÉå=ÇìêÅÜ=eÉêëíÉääìåÖ=ÉáåÉê=Ç~ìÉêåÇÉå=sÉêÄáåÇìåÖ=òì=àÉåÉå=råíÉêåÉÜãÉå= òì=ÇáÉåÉå== Eáã=wïÉáÑÉäëÑ~ääW=ÄÉá=ãÉÜê=~äë=OM=B=ÇÉë=kçãáå~äâ~éáí~äëF= hçåíç=NPMM=Ó=_ÉíÉáäáÖìåÖÉå=~å=~ëëçòááÉêíÉå=råíÉêåÉÜãÉå=
¬=OTN=ff=ed_W= sÉêÄìåÇÉåÉ=råíÉêåÉÜãÉå=ëáåÇ=råíÉêåÉÜãÉåI=ÇáÉ=~äë=jìííÉêJ=çÇÉê=qçÅÜíÉêìåíÉêJ åÉÜãÉå=E¬=OVM=ed_F=áå=ÉáåÉå=hçåòÉêå~ÄëÅÜäìëë=ÉáåÉë=jìííÉêìåíÉêåÉÜãÉåë=ÉáåòìJ ÄÉòáÉÜÉå=ëáåÇK=qçÅÜíÉêìåíÉêåÉÜãÉåI=ÇáÉ=å~ÅÜ=¬=OVS=ed_=åáÅÜí=ÉáåÄÉòçÖÉå=ïÉêÇÉåI= ëáåÇ=ÉÄÉåÑ~ääë=îÉêÄìåÇÉåÉ=råíÉêåÉÜãÉåK=báå=îÉêÄìåÇÉåÉë=råíÉêåÉÜãÉå=äáÉÖí=å~ÅÜ= ¬=OVM=ff=ed_=~ìÅÜ=îçêI=ïÉåå=ãÉÜê=~äë=RMB=ÇÉê=píáããêÉÅÜíÉ=ÄÉÜÉêêëÅÜí=ïÉêÇÉåK= hçåíç=NNMM=Ó=^åíÉáäÉ=~å=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå=
a~ìÉêÜ~ÑíÉI=ä~åÖÑêáëíáÖÉ=^åä~ÖÉå=EâÉáåÉ=_ÉíÉáäáÖìåÖ=ìåÇ=âÉáå=^åíÉáä=~å=îÉêÄìåÇÉJ åÉå=råíÉêåÉÜãÉåF= hçåíç=NRMM=Ó=pí~ãã~âíáÉåI=hçåíç=NRNM=J=sçêòìÖë~âíáÉå=
=
^ÄÄáäÇìåÖ=SPW=^âíáÉå=ÇÉë=^åä~ÖÉJ=ìåÇ=rãä~ìÑîÉêã∏ÖÉåë= =
dÉÜí=ã~å=åìå=Ç~îçå=~ìëI=Ç~ëë=ÇáÉ=cáêã~=tΩääÉÄçäÇ=ÄáëÜÉê=âÉáåÉ=^âíáÉå=ÇÉê=pÅÜ∏åJ ^d=ÄÉë~≈I=ëç=ÉêÖáÄí=ëáÅÜ=áå=ÇáÉëÉã=_ÉáëéáÉäW= ^åíÉáä=~ã=dêìåÇâ~éáí~ä=Z=
R ⋅ NMM ⋅ NMM =Z=MINQ=B= PRMKMMM
=
aÉê= ÄÉêÉÅÜåÉíÉ= mêçòÉåíë~íò= äáÉÖí= ìåíÉê= OM= B= ìåÇ= Ç~ãáí= ~ìÅÜ= ìåíÉê= RM= BK= bë= äáÉÖí== ~äëç= ïÉÇÉê= ÉáåÉ= ł_ÉíÉáäáÖìåÖ = åçÅÜ= Éáå= ł^åíÉáä= ~å= ÉáåÉã= îÉêÄìåÇÉåÉå= råíÉêåÉÜJ ãÉå =îçêK=aáÉ=_ìÅÜìåÖ=ÉêÑçäÖí=ÇÉãå~ÅÜ=~ìÑ=ÉáåÉã=ÇÉê=hçåíÉå=NRMM=çÇÉê=NRNMK=bë= ïáêÇ= ~åÖÉåçããÉåI= Ç~ëë= Éë= ëáÅÜ= ÜáÉê= ìã= ÇÉå= pí~åÇ~êÇÑ~ääI= ~äëç= ìã= pí~ãã~âíáÉå= Ü~åÇÉäíK= =
214
C. Laufende Buchungen in Industriebetrieben
_Éå∏íáÖíÉ=hçåíÉåW= =
NRMM=Ó=pí~ãã~âíáÉå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= =
_ìÅÜìåÖëë~íòW= =
NRMM=
NNKNNMIMM=
~å=
OUMM=
NNKNNMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OUMM=
========NRMM=
e= =
NNKNNMIMM= =
= =
p= =
=======OUMM= = NRMM=
e= NNKNNMIMM=
= bë= ëÉá=Éêï®ÜåíI=Ç~ëë= áå=îáÉäÉå= iÉÜêÄΩÅÜÉêå=äÉÇáÖäáÅÜ= ÇáÉ= hçåíÉå=łtÉêíé~éáÉêÉ= ÇÉë= ^åä~ÖÉîÉêã∏ÖÉåë = ìåÇ= łtÉêíé~éáÉêÉ= ÇÉë= rãä~ìÑîÉêã∏ÖÉåë = îÉêïÉåÇÉí= ïÉêÇÉåK= a~îçå=ëçää=ÜáÉê=^Äëí~åÇ=ÖÉåçããÉå=ïÉêÇÉåI=Ç~=òì=ÇÉå=tÉêíé~éáÉêÉå=ÇÉë=^åä~ÖÉJ îÉêã∏ÖÉåë=ÇáîÉêëÉ=tÉêíé~éáÉêÖ~ííìåÖÉå=ÖÉÜ∏êÉåI=ÇáÉ=ÖÉíêÉååí=áå=ÇÉê=_ìÅÜÜ~äíìåÖ= òì=ÉêÑ~ëëÉå=ëáåÇ=EîÖäK=hçåíÉåÖêìééÉå=NR=ìåÇ=OT=áã=hçåíÉåéä~å=áã=^åÜ~åÖFK= = =
10.3 Buchung des Verkaufs a~=ÇáÉ=hìêëÉ=îçå=^âíáÉå=ëí®åÇáÖÉå=pÅÜï~åâìåÖÉå=ìåíÉêäáÉÖÉåI=ÉêÑçäÖí=ÇÉê=sÉêâ~ìÑ= îçå=^âíáÉå=áå=ÇÉê=oÉÖÉä=ΩÄÉê=çÇÉê=ìåíÉê=ÇÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=EZ=_~åâä~ëíëÅÜêáÑí= ÄÉáã= báåâ~ìÑFK= iáÉÖí= ÇáÉ= _~åâÖìíëÅÜêáÑí= ΩÄÉê= ÇÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉåI= ÉêÖáÄí= ëáÅÜ= Éáå=hìêëÖÉïáååI=äáÉÖí=ëáÉ=Ç~êìåíÉêI=Éáå=hìêëîÉêäìëíK=^ìÅÜ=ÄÉáã=sÉêâ~ìÑ=îçå=^âJ íáÉå=ëáåÇ=péÉëÉå=~å=ÇáÉ=_~åâ=òì=ÄÉò~ÜäÉåK=a~ë=pÅÜÉã~=ÇÉê=sÉêâ~ìÑë~ÄêÉÅÜåìåÖ=áëí= ÇÉëÜ~äÄ=ïáÉ=ÑçäÖí=~ìÑÖÉÄ~ìíW= =
= hìêëïÉêí= -== péÉëÉå= Z== _~åâÖìíëÅÜêáÑí= =
^ÄÄáäÇìåÖ=SQW=sÉêâ~ìÑë~ÄêÉÅÜåìåÖ=ÄÉá=^âíáÉå= = ⌦= _ÉáëéáÉä=N=EsÉêâ~ìÑ=ãáí=hìêëÖÉïáååFW= báå= ^âíáÉåé~âÉí= ERMM= ^âíáÉåI= ^åëÅÜ~ÑÑìåÖëâçëíÉåW= NRKQMMIMM= bìêçFI= ïÉäÅÜÉë= ìêJ ëéêΩåÖäáÅÜ= òìê= âìêòÑêáëíáÖÉå= dÉäÇ~åä~ÖÉ= ÖÉâ~ìÑí= ïìêÇÉI= ïáêÇ= òìã= píΩÅââìêë= îçå= POIRM= bìêç= îÉêâ~ìÑíK= aáÉ= _~åâ= ÄÉêÉÅÜåÉí= ÇáÉ= ΩÄäáÅÜÉå= péÉëÉå= áå= e∏ÜÉ= îçå= N= B= îçã=hìêëïÉêíK= = = =
=
10. Kauf und Verkauf von Aktien
= hìêëïÉêí= Ó== péÉëÉå=
215
NSKORMIMM== Z=RMM=píK ⋅ POIRM=bìêçLpíK=
=
NSOIRM== Z=N=B=îK=NSKORMIMM=bìêç=
=
Z==_~åâÖìíëÅÜêáÑí=
NSKMUTIRM== =
→
hçåíç=OUMM=
Ó== ^åëÅÜ~ÑÑìåÖëâçëíÉå=
NRKQMMIMM== =
→
hçåíç=OTOM=
SUTIRM== =
→
hçåíç=RTUQ=
Z==hìêëÖÉïáåå=
== _Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= OTOM=Ó=^âíáÉå= RTUQ=Ó=bêíê®ÖÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë= =
_ìÅÜìåÖëë~íòW= =
OUMM=
NSKMUTIRM=
=
=
~å=
OTOM=
NRKQMMIMM=
=
RTUQ=
SUTIRM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OTMMI= RTUQ=
==========OUMM=
e= = p=
NSKMUTIRM= =
= = ^h=
=
= =
= = =
=
= =
= = p=
=
= =
= = =
==========OTOM= NRKQMMIMM= OUMM=
= = ============RTUQ= = OUMM=
e= NRKQMMIMM=
= e= SUTIRM=
=
= ⌦= _ÉáëéáÉä=O=EsÉêâ~ìÑ=ãáí=hìêëîÉêäìëíFW= báå= ^âíáÉåé~âÉí= Ehçåíç= OTOMF= ïáêÇ= ãáí= ÉáåÉã= hìêëîÉêäìëí= îçå= QSMIMM= bìêç= îÉêJ â~ìÑíK=aáÉ=_~åâÖìíëÅÜêáÑí=ä~ìíÉí=~ìÑ=PKTSMIMM=bìêçK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= TQSM=Ó=sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë= OTOM=Ó=^âíáÉå= =
_ìÅÜìåÖëë~íòW= =
OUMM= TQSM= =
PKTSMIMM= QSMIMM==
= ~å=
OTOM=
QKOOMIMM=
216
C. Laufende Buchungen in Industriebetrieben
hçåíÉåÇ~êëíÉääìåÖW= =
p= OTMM=
=======OUMM= PKTSMIMM= =
= p= OTMM=
= = ===========TQSM= QSMIMM= =
e= =
p=
= =
^h=
= =
=
e= =
=
= =
=
======OTOM= QKOOMIMM=
OUMMI= TRSM=
= = =
e= QKOOMIMM=
= =
= =
=
= _Éáã= sÉêâ~ìÑ= îçå= _ÉíÉáäáÖìåÖÉåI= ^åíÉáäÉå= ~å= îÉêÄìåÇÉåÉå= råíÉêåÉÜãÉå= ìåÇ= ëçåëíáÖÉå=^âíáÉå=òìê=ä~åÖÑêáëíáÖÉå=dÉäÇ~åä~ÖÉ=ëáåÇ=hìêëÖÉïáååÉ=ÄòïK=hìêëîÉêäìëíÉ= ~ìÑ=ÑçäÖÉåÇÉå=hçåíÉå=òì=ÉêÑ~ëëÉåK=rã=ÉáåÉå=§ÄÉêÄäáÅâ=òì=ÄáÉíÉåI=ëáåÇ=ÇáÉ=bêÑçäÖëJ âçåíÉå=ÄÉáã=sÉêâ~ìÑ=îçå=^âíáÉå=òìê=âìêòÑêáëíáÖÉå=dÉäÇ~åä~ÖÉ=ÉÄÉåÑ~ääë=ãáí=~ìÑÖÉJ ÑΩÜêíK= =
=
hìêëÖÉïáååÉ=
hìêëîÉêäìëíÉ=
^âíáÉå=
hçåíç=RTUQ=
hçåíç=TQSM=
Ehçåíç=OTOMF=
bêíê®ÖÉ=~ìë=ÇÉã=^ÄÖ~åÖ= îçå=tÉêíé~éáÉêÉå=ÇÉë=rãJ ä~ìÑîÉêã∏ÖÉåë= =
sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ= îçå=tÉêíé~éáÉêÉå=ÇÉë=rãJ ä~ìÑîÉêã∏ÖÉåë= =
_ÉíÉáäáÖìåÖÉå=
hçåíç=RRUM=
Ehçåíç=NPMMF=
bêíê®ÖÉ=ÇÉã=^ÄÖ~åÖ=îçå= ^åíÉáäÉå=~å=åáÅÜí=îÉêÄìåJ ÇÉåÉå=råíÉêåÉÜãÉå=
^åíÉáäÉ=~å=îÉêÄìåJ ÇÉåÉå=råíÉêåÉÜJ ãÉå=
hçåíç=RRPM=
hçåíç=TQRM==
Ehçåíç=NNMMF=
sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ= bêíê®ÖÉ=ÇÉã=^ÄÖ~åÖ=îçå= ^åíÉáäÉå=~å=îÉêÄìåÇÉåÉå====== îçå=cáå~åò~åä~ÖÉå= råíÉêåÉÜãÉå=
pí~ãã~âíáÉå=
hçåíç=RSMM=
Ehçåíç=NRMMF=
bêíê®ÖÉ=~ìë=~åÇÉêÉå=cáå~åòJ ~åä~ÖÉå=
q~ÄÉääÉ=ONW=hìêëÖÉïáååJ=ìåÇ=JîÉêäìëíâçåíÉå=ÄÉáã=^âíáÉåîÉêâ~ìÑ= =
=
10. Kauf und Verkauf von Aktien
217
=
10.4 Buchung der Dividende aáÉ=aáîáÇÉåÇÉI=ÇáÉ=Éáå=^âíáçå®ê=ÉêÜ®äíI=ëíÉääí=ÉáåÉ=sÉêòáåëìåÖ=ÇÉë=îçå=áÜã=ÉáåÖÉJ ëÉíòíÉå=h~éáí~äë=Ç~êK=bê=ÉêÜ®äí=ëáÉI=ëçÄ~äÇ=ÇáÉ=^âíáÉåÖÉëÉääëÅÜ~Ñí=áã=dÉëÅÜ®Ñíëà~Üê=ÉáJ åÉå= dÉïáåå= ÉêïáêíëÅÜ~ÑíÉí= ìåÇ= ÇáÉ= e~ìéíîÉêë~ããäìåÖ= EsÉêë~ããäìåÖ= ~ääÉê= ^âíáçJ å®êÉF=ÄÉëÅÜäáÉ≈íI=ÇáÉëÉå=~ìÅÜ=~å=ÇáÉ=^âíáçå®êÉ=~ìëòìëÅÜΩííÉåK= aáÉ= aáîáÇÉåÇÉI= ÇáÉ= ~ìÑ= ÉáåÉ= ÉáåòÉäåÉ= ^âíáÉ= ÉåíÑ®ääíI= ïáêÇ= ~äë= píΩÅâÇáîáÇÉåÇÉ= ÄÉJ òÉáÅÜåÉíK=aáÉ=dÉë~ãíÇáîáÇÉåÇÉI=ÇáÉ=Éáå=^âíáçå®ê=ÉêÜ®äíI=ÉêÖáÄí=ëáÅÜ=~äë=mêçÇìâí=~ìë= píΩÅâÇáîáÇÉåÇÉ=ìåÇ=^åò~Üä=ëÉáåÉê=^âíáÉåK= =
dÉë~ãíÇáîáÇÉåÇÉ = píΩÅâò~Üä ⋅ píΩÅâÇáîáÇÉåÇÉ = =
aáÉ= sÉêÄìÅÜìåÖ= îçå= aáîáÇÉåÇÉå= Ebêíê~ÖF= ÉêÑçäÖíI= àÉ= å~ÅÜÇÉã= çÄ= ÉáåÉ= âìêòJ= çÇÉê= ä~åÖÑêáëíáÖÉ=dÉäÇ~åä~ÖÉ=îçêäáÉÖíI=~ìÑ=ÉáåÉã=ÇÉê=ÑçäÖÉåÇÉå=hçåíÉåW= =
=
aáîáÇÉåÇÉåÉêíê®ÖÉ=
^âíáÉå=
hçåíç=RTUM=
Ehçåíç=OTOMF=
bêíê®ÖÉ=~ìë=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑJ îÉêã∏ÖÉåë==
_ÉíÉáäáÖìåÖÉå=
hçåíç=RRRM==
Ehçåíç=NPMMF=
bêíê®ÖÉ=~ìë=_ÉíÉáäáÖìåÖÉå=~å=åáÅÜí= îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉåI=ãáí=ÇÉåÉå= sÉêíê®ÖÉ=ΩÄÉê=dÉïáååÖÉãÉáåëÅÜ~ÑíI= dÉïáåå~ÄÑΩÜêìåÖ=çÇÉê=qÉáäÖÉïáåå~ÄJ ÑΩÜêìåÖ=ÄÉëíÉÜÉå=ìåÇ=~ìë=~åÇÉêÉå= _ÉíÉáäáÖìåÖÉå=
^åíÉáäÉ=~å=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå= hçåíç=RRMM= Ehçåíç=NNMMF=
bêíê®ÖÉ=~ìë=_ÉíÉáäáÖìåÖÉå=~å=îÉêÄìåÇÉJ åÉå=råíÉêåÉÜãÉåI=ãáí=ÇÉåÉå=sÉêíê®ÖÉ= ΩÄÉê=dÉïáååÖÉãÉáåëÅÜ~ÑíI=dÉïáåå~ÄJ ÑΩÜêìåÖ=çÇÉê=qÉáäÖÉïáåå~ÄÑΩÜêìåÖ=ÄÉJ ëíÉÜÉå=ìåÇ=~ìë=_ÉíÉáäáÖìåÖÉå=~å=~åÇÉJ êÉå=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå=
pí~ãã~âíáÉå=
hçåíç=RSMM=
Ehçåíç=NRMMF=
bêíê®ÖÉ=~ìë=~åÇÉêÉå=cáå~åò~åä~ÖÉå=
q~ÄÉääÉ=OOW=aáîáÇÉåÇÉåÉêíê~ÖëâçåíÉå= = ⌦= _ÉáëéáÉäW= fã=^âíáÉåÇÉéçí=ÉáåÉë=råíÉêåÉÜãÉåë=ÄÉÑáåÇÉå=ëáÅÜ=ORM=^âíáÉå=EâìêòÑêáëíáÖÉ=dÉäÇ~åJ ä~ÖÉF=ÇÉê=_~áÉêäJjáåÉê~äáÉå=^dK=a~=ÇáÉ=^d=áã=dÉëÅÜ®Ñíëà~Üê=ãáí=ìåÉêï~êíÉí=ÜçÜÉå= dÉïáååÉå=Öä®åòÉå=âçååíÉI=ÄÉëÅÜäáÉ≈í=ÇáÉ=e~ìéíîÉêë~ããäìåÖ=ÇáÉ=^ìëëÅÜΩííìåÖ=ÉáJ åÉê=aáîáÇÉåÇÉ=îçå=NRIMM=bìêçL^âíáÉK= =
218
C. Laufende Buchungen in Industriebetrieben
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= RTUM=Ó=bêíê®ÖÉ=~ìë=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë== = _ìÅÜìåÖëë~íòW= =
OUMM=
PKTRMIMM=
~å=
RTUM=
PKTRMIMM=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
=======OUMM=
RTUM=
= = = = = = = = = = = = = =
=
s=
e= =
p=
=========RTUM=
PKTRMIMM= =
= =
=
= OUMM=
= =
= =
=
= =
bÑÑÉâíáîÉ=sÉêòáåëìåÖ=ÉáåÉë=^âíáÉåÖÉëÅÜ®Ñíë=
e= PKTRMIMM=
=
11.
Kauf und Verkauf festverzinslicher Wertpapiere
= a~= ÇáÉ= dêìåÇä~ÖÉå= òìã= qÜÉã~= dä®ìÄáÖÉêé~éáÉêÉ= ëÅÜçå= áã= îçêÜÉêÖÉÜÉåÇÉå= ^ÄJ ëÅÜåáíí= ÄÉÜ~åÇÉäí= ïìêÇÉåI= ïáêÇ= åìå= ÇáêÉâí= ~ìÑ= ^ÄêÉÅÜåìåÖÉå= ìåÇ= _ìÅÜìåÖÉå= ÄÉáã=e~åÇÉä=ãáí=dä®ìÄáÖÉêé~éáÉêÉå=ÉáåÖÉÖ~åÖÉåK=bë=ïáêÇ=ëáÅÜ=Ç~ÄÉá=~ìÑ=ÑÉëíîÉêJ òáåëäáÅÜÉ=m~éáÉêÉ=Eâçåëí~åíÉê=wáåë=ΩÄÉê=ÇáÉ=^åä~ÖÉÇ~ìÉêF=ÄÉëÅÜê®åâíK= =
= h~ìÑ~ÄêÉÅÜåìåÖW= aáÉ=h~ìÑ~ÄêÉÅÜåìåÖ=ÄÉá=ÑÉëíîÉêòáåëäáÅÜÉå=tÉêíé~éáÉêÉå=ëÉíòí=ëáÅÜI=ëçÑÉêå=ÇÉê=wáåëJ ëÅÜÉáå=ãáí=ÖÉâ~ìÑí=ïáêÇI=ïáÉ=ÑçäÖí=òìë~ããÉåW= =
=
N
hìêëïÉêí = O
H== wáåë~åëéêìÅÜ=ÇÉë=sÉêâ®ìÑÉêë = Z== ~ìëã~ÅÜÉåÇÉê=_Éíê~Ö=
+== péÉëÉå = P
Z== _~åâä~ëíëÅÜêáÑí= =
^ÄÄáäÇìåÖ=SRW=h~ìÑ~ÄêÉÅÜåìåÖ=ÄÉá=ÑÉëíîÉêòáåëäáÅÜÉå=tÉêíé~éáÉêÉå=
= wìê=bêâä®êìåÖ=çÄáÖÉê=^ÄÄáäÇìåÖ=ÄÉ~ÅÜíÉ=ã~å=cçäÖÉåÇÉëW= NK= hìêëïÉêí=Z=kÉååïÉêí ⋅ mêçòÉåíâìêë= OK= aáÉ=wáåëÉå=ÑΩê=ÑÉëíîÉêòáåëäáÅÜÉ=tÉêíé~éáÉêÉ=ïÉêÇÉå=àÉïÉáäë=~ã=båÇÉ=ÉáåÉê=wáåëJ éÉêáçÇÉ=å~ÅÜíê®ÖäáÅÜ=Eáå=ÇÉê=oÉÖÉä=Ö~åòà®ÜêáÖX=~ÄÉê=~ìÅÜ=Ü~äÄà®ÜêäáÅÜ=ã∏ÖäáÅÜF= îçã=eÉê~ìëÖÉÄÉê=~å=ÇÉå=fåÜ~ÄÉê=ÇÉë=wáåëëÅÜÉáåë=ÄÉò~ÜäíK=_Éáã=sÉêâ~ìÑ=ïáêÇ= ÇÉê=å®ÅÜëíÑ®ääáÖÉ=wáåëëÅÜÉáå=ãáíÖÉäáÉÑÉêíI=ëç=Ç~ëë=ÇÉê=h®ìÑÉê=òìã=å®ÅÜëíÉå=wáåëJ íÉêãáå=Eq~ÖI=~å=ÇÉã=ÉáåÉ=wáåëò~ÜäìåÖ=Ñ®ääáÖ=áëíF=ÇÉå=îçääÉå=wáåë=ÑΩê=Ç~ë=~ÄÖÉJ ä~ìÑÉåÉ= g~Üê= ÉêÜ®äíK= _Éá= báÖÉåíΩãÉêïÉÅÜëÉä= áååÉêÜ~äÄ= ÉáåÉê= wáåëéÉêáçÇÉ= ãìëë= ÇÉëÜ~äÄ=ÉáåÉ=wáåëîÉêêÉÅÜåìåÖ=òïáëÅÜÉå=h®ìÑÉê=ìåÇ=sÉêâ®ìÑÉê=ÉêÑçäÖÉåK=kÉÄÉå= ÇÉã= hìêëïÉêí= áëí= ~ìÅÜ= ÇÉê= ÇÉã= sÉêâ®ìÑÉê= EÉåíëéêÉÅÜÉåÇ= ÇÉê= _ÉëáíòÇ~ìÉêF= òìJ ëíÉÜÉåÇÉ=wáåë~åíÉáä=òì=ÄÉò~ÜäÉåK= =
k~ÅÜ= ¬= OM= ff= ÇÉê= _ÉÇáåÖìåÖÉå= ÑΩê= ÇáÉ= dÉëÅÜ®ÑíÉ= ~å= ÇÉìíëÅÜÉå= tÉêíé~éáÉêJ Ä∏êëÉå=ëíÉÜÉå=ÇÉã=sÉêâ®ìÑÉê=ÇáÉ=wáåëÉå=Äáë=ÉáåëÅÜäáÉ≈äáÅÜ=ÇÉë=h~äÉåÇÉêJ í~ÖÉë=îçê=ÇÉê=tÉêíëíÉääìåÖ=Es~äìíáÉêìåÖF=òìK=råíÉê=ÇÉê=tÉêíëíÉääìåÖ=îÉêëíÉÜí= ã~å=ÇáÉ=cÉëíëÉíòìåÖ=ÇÉë=a~íìãë=ÇìêÅÜ=Ç~ë=hêÉÇáíáåëíáíìíI=~Ä=ÇÉã=ëáÅÜ=ÇÉê=sçêJ Ö~åÖ=~ìÑ=ÇáÉ=wáåëêÉÅÜåìåÖ=ÇÉë=_~åââìåÇÉå=~ìëïáêâíK= = = =
220
C. Laufende Buchungen in Industriebetrieben
q ⌦= _ÉáëéáÉä=EbêãáííäìåÖ=ÇÉê=wáåëí~ÖÉFW= wáåëíÉêãáåW=MNKNMK=→=wáåëéÉêáçÇÉW=MNKNMK=J=PMKMVK=ÇÉë=cçäÖÉà~ÜêÉë= tÉêíëíÉääìåÖW=NRKRK== bë=áëí=òì=ÄÉ~ÅÜíÉåI=Ç~ëë=àÉÇÉê=jçå~í=ãáí=PM=q~ÖÉå=òì=êÉÅÜåÉå=áëíK= =
=
= = = = = = =
=PSM=q~ÖÉ=
MNKNMK
PMKMVK
tÉêíëíÉääìåÖ= NRKRK
wáåë~åëéêìÅÜ=ÇÉë=sÉêâ®ìÑÉêëW=
wáåë~åëéêìÅÜ=ÇÉë=h®ìÑÉêëW=
MNKNMK=J=NQKRK===OOQ=q~ÖÉ=
NRKRK=J=PMKVK===NPS=q~ÖÉ=
=
= =
aáÉ=_ÉêÉÅÜåìåÖ=ÇÉê=wáåëÉå=ÉêÑçäÖí=îçã=kÉååïÉêí=ÇÉë=tÉêíé~éáÉêëK= =
wáåë =
kÉååïÉêí ⋅ wáåëë~íò ⋅ wáåëí~ÖÉ = NMM ⋅ PSM
=
PK= a~=Éë=áå=ÇÉê=mê~ñáë=àÉ=å~ÅÜ=_~åâ=ìåÇ=j~âäÉê=ìåíÉêëÅÜáÉÇäáÅÜÉ=mêçîáëáçåÉå=ìåÇ= dÉÄΩÜêÉå= ÖáÄíI= ïáêÇ= áå= ÇáÉëÉã= _ìÅÜ= òìê= sÉêÉáåÑ~ÅÜìåÖ= Éáå= m~ìëÅÜ~äëéÉëÉåJ ë~íò= îçå= MIR= B= îçã= hìêëïÉêí= ìåÇ= ÉáåÉ= jáåÇÉëíÖÉÄΩÜê= îçå= ORIMM= bìêç= îÉêïÉåÇÉíK=aáÉ=~åÑ~ääÉåÇÉ=wáåë~ÄëÅÜä~ÖëíÉìÉê=ïáêÇ=åáÅÜí=ÄÉÜ~åÇÉäíK= =
⌦= _ÉáëéáÉä=Eh~ìÑ~ÄêÉÅÜåìåÖFW= báå= råíÉêåÉÜãÉê= â~ìÑí= V= BáÖÉ= _ìåÇÉë~åäÉáÜÉå= EkÉååïÉêíW= RKMMMIMM= bìêçF= òìã= hìêë=îçå=NMR=BK==wáåëíÉêãáå=áëí=ÇÉê=MNKMQK=aáÉ=tÉêíëíÉääìåÖ=ÉêÑçäÖíÉ=~ã=NRKNOK=aáÉ= péÉëÉå=ÄÉä~ìÑÉå=ëáÅÜ=~ìÑ=MIR=B=ÇÉë=hìêëïÉêíÉëK= =
= hìêëïÉêí=
H==wáåë=EMNKMQK=J=NQKNOKF=
Z==~ìëã~ÅÜÉåÇÉê=_Éíê~Ö=
H==péÉëÉå=MIR=B=îK=ht=
Z==_~åâä~ëíëÅÜêáÑí=
RKORMIMM= Z=RKMMMIMM : NMM ⋅ NMR=
PNTIRM= Z=ERKMMM ⋅ V ⋅ ORQF : ENMM ⋅ PSMF=
RKRSTIRM= =
OSIOR= Z=MIR=B=îK=RKORMIMM=
RKRVPITR= =
=
gÉ= å~ÅÜ= ^åä~ÖÉÜçêáòçåí= ëáåÇ= ÇáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= EhìêëïÉêí= H= péÉëÉåF= ÉáåÉë= ÑÉëíîÉêòáåëäáÅÜÉå= tÉêíé~éáÉêë= ÉåíïÉÇÉê= ~ìÑ= ÇÉã= hçåíç= NRSM= Ó= cÉëíîÉêòáåëäáÅÜÉ= tÉêíé~éáÉêÉ=Eä~åÖÑêáëíáÖÉ= ^åä~ÖÉF=çÇÉê=~ìÑ=ÇÉã= hçåíç=OTQM=Ó=cÉëíîÉêòáåëäáÅÜÉ= tÉêíé~éáÉêÉ=EâìêòÑêáëíáÖÉ=dÉäÇ~åä~ÖÉF=òì=~âíáîáÉêÉåK=aÉê= wáåë~åëéêìÅÜ=ÇÉë=sÉêJ â®ìÑÉêë=áëí=Ç~ÄÉá=âÉáå=_Éëí~åÇíÉáä=ÇÉê=^åëÅÜ~ÑÑìåÖëâçëíÉåK=
=
11. Kauf und Verkauf festverzinslicher Wertpapiere
221
⌦= cΩê=çÄáÖÉë=_ÉáëéáÉä=ÉêÖ®ÄÉ=ëáÅÜ=ìåíÉê=ÇÉê=^åå~ÜãÉ=âìêòÑêáëíáÖÉê=fåîÉëíáíáçåW= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF=
OTQM=Ó=cÉëíîÉêòáåëäáÅÜÉ=tÉêíé~éáÉêÉ== RTUM=Ó=bêíê®ÖÉ=~ìë=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë= =
_ìÅÜìåÖëë~íòW= =
OTQM=
RKOTSIOR=
RTUM=
PNTIRM=
= ~å=
RKRVPITR=
OUMM=
=
^ìëå~ÜãëïÉáëÉ=ïáêÇ=ÜáÉê=Éáå=^ìÑï~åÇ=áã=pçää=ÉáåÉë=bêíê~Öëâçåíçë=ÉêÑ~ëëíI=Ç~=Ç~ãáí= ÄÉêÉáíë= áã= sçê~ìë= ÇÉê= ëé®íÉêÉ= báåÖ~åÖ= ÇÉë= dÉë~ãíòáåëÉë= Ebêíê~ÖF= ~ìë= ÇÉã= ÑÉëíJ îÉêòáåëäáÅÜÉå= tÉêíé~éáÉê= ~ìÑ= ÇÉå= ^åíÉáä= ÇÉê= h®ìÑÉêë= âçêêáÖáÉêí= ïáêÇK= ^äíÉêå~íáî= â∏ååÉ= ÇáÉ= sÉêÄìÅÜìåÖ= ~ìÅÜ= ~ìÑ= ÇÉã= hçåíç= TRNM= Ó= wáåë~ìÑïÉåÇìåÖÉå= îçêÖÉJ åçããÉå=ïÉêÇÉåK= fã= c~ääÉ= ÉáåÉê= ä~åÖÑêáëíáÖÉå= dÉäÇ~åä~ÖÉI= ï®êÉ= ÇÉê= wáåë~åëéêìÅÜ= ÇÉë= sÉêâ®ìÑÉêë= áã=pçää=ÇÉë=hçåíçë=RSMM=Ó=bêíê®ÖÉ=~ìë=~åÇÉêÉå=cáå~åò~åä~ÖÉå=òì=ÄìÅÜÉåK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p=
OUMM=
=======OTQM=
e= =
RKOTSIOR= =
=
=
=
p=
=======RTUM=
OUMM=
PNTIRM= =
p=
=========OUMM=
= =
=
=
OTQMI= RTUM=
=
=
=
=
=
e= =
=
= =
=
e= RKRVPITR= =
=
= = =
=
= ^åÖÉåçããÉå=Éë=ÖÉÜí=~åëÅÜäáÉ≈ÉåÇ=Éáå=g~ÜêÉëòáåë=EV=B=ÇÉë=kÉååïÉêíÉëF=~ìÑ=ÇÉã= _~åââçåíç=ÉáåI=ÉêÖáÄí=ëáÅÜ=ÑçäÖÉåÇÉ=_ìÅÜìåÖK= =
_ìÅÜìåÖëë~íòW= =
OUMM=
QRMIMM=
~å=
RTUM=
QRMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=======OUMM=
RTUM=
QRMIMM= =
e= = = =
p=
=========RTUM=
w^=sâK= PNTIRM= OUMM=
e= QRMIMM=
= aÉê=wáåëÉêíê~Ö=~ìë=ÇÉã=m~éáÉê=äáÉÖí=~äëç=ÄÉá=QRMIMM=Ó=PNTIRM=Z=NPOIRM=bìêçK= = =
222
C. Laufende Buchungen in Industriebetrieben
sÉêâ~ìÑë~ÄêÉÅÜåìåÖW= aáÉ=sÉêâ~ìÑë~ÄêÉÅÜåìåÖ=ÄÉá=ÑÉëíîÉêòáåëäáÅÜÉå=tÉêíé~éáÉêÉå=áëí=ïáÉ=ÑçäÖí=~ìÑÖÉÄ~ìíW= =
= hìêëïÉêí= H== wáåë~åëéêìÅÜ=ÇÉë=sÉêâ®ìÑÉêë= Z== ~ìëã~ÅÜÉåÇÉê=_Éíê~Ö=
-== péÉëÉå= Z== _~åâÖìíëÅÜêáÑí= =
^ÄÄáäÇìåÖ=SSW=sÉêâ~ìÑë~ÄêÉÅÜåìåÖ=ÄÉá=ÑÉëíîÉêòáåëäáÅÜÉå=tÉêíé~éáÉêÉå= =
⌦= _ÉáëéáÉä=EsÉêâ~ìÑë~ÄêÉÅÜåìåÖFW= sÉêâ~ìÑ=U=BáÖÉê=mÑ~åÇÄêáÉÑÉ=EkÉååïÉêíW=NRKMMMIMM=bìêçF=òìã=hìêë=îçå=NMNIR=BK=wì= ÇáÉëÉã=dÉëÅÜ®Ñí=ëáåÇ=Ç~êΩÄÉê=Üáå~ìë=ÑçäÖÉåÇÉ=a~íÉå=ÄÉâ~ååíW== tÉêíëíÉääìåÖW=MNKMRK==
péÉëÉåW=MIR=B=îK=hìêëïÉêí=
wáåëíÉêãáåW=MNKNMK==
_ìÅÜìåÖëÖÉÄΩÜêW=RIMM=bìêç=
=
sÉêâ~ìÑë~ÄêÉÅÜåìåÖW= =
= hìêëïÉêí=
H==wáåë=EMNKNMK=J=PMKMQKF=
Z==~ìëã~ÅÜÉåÇÉê=_Éíê~Ö= Ó== péÉëÉå=MIR=B=îK=hìêëïÉêí=
NRKOORIMM= Z=NRKMMMIMM : NMM ⋅ NMNIR=
TMMIMM= Z=ENRKMMM ⋅ U ⋅ ONMF : ENMM ⋅ PSMF=
NRKVORIMM= =
TSINP= Z=MIR=B=îK=NRKOORIMM=
Ó== _ìÅÜìåÖëÖÉÄΩÜê=
Z== _~åâÖìíëÅÜêáÑí=
RIMM=
=
NRKUQPIUT=
=
=
aáÉëÉê= mÑ~åÇÄêáÉÑ= ïìêÇÉ= ìêëéêΩåÖäáÅÜ= òìê= âìêòÑêáëíáÖÉå= dÉäÇ~åä~ÖÉ= òì= ^åëÅÜ~ÑJ ÑìåÖëâçëíÉå= îçå= NQKRMMIMM= bìêç= ÖÉâ~ìÑí= ïçêÇÉåK= bë= ÉêÖáÄí= ëáÅÜ= Ç~ãáí= Éáå= sÉêJ â~ìÑëÖÉïáåå=îçåW= =
= sÉêâ~ìÑëÉêä∏ë= Ó= ^åëÅÜ~ÑÑìåÖëâçëíÉå=
Z==sÉêâ~ìÑëÖÉïáåå=
NRKNQPIUT NQKRMMIMM
SQPIUT
Z=NRKUQPIUT=Ó=TMMIMM=
=
=
= _Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= OTQM=Ó=cÉëíîÉêòáåëäáÅÜÉ=tÉêíé~éáÉêÉ== RTUM=Ó=bêíê®ÖÉ=~ìë=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë= RTUQ=Ó=bêíê®ÖÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë= =
11. Kauf und Verkauf festverzinslicher Wertpapiere
223
_ìÅÜìåÖëë~íòW= =
OUMM=
NRKUQPIUT=
~å==
OTQM=
NQKRMMIMM=
=
=
=
RTUM=
TMMIMM=
= = hçåíÉåÇ~êëíÉääìåÖW=
=
=
RTUQ=
SQPIUT=
=
=
p=
OTQMI= RTUMI= RTUQ=
=======OUMM= NRKUQPIUT= =
=
=
=
=
=
= =
e= = = =
^h=
=
=
=
= =
p=
= =
= =
=
=
=
= = =
=
p=
=========OTQM=
e=
NQKRMMIMM= OUMM= =
NQKRMMIMM=
=
=
=========RTUM=
e=
= OUMM=
TMMIMM=
=
= =
p=
= =
=
=
=========RTUQ=
e=
= OUMM=
SQPIUT=
= fã=c~ääÉ=ÉáåÉê= ä~åÖÑêáëíáÖÉå=dÉäÇ~åä~ÖÉ=ï®êÉ=ÇÉê=sÉêâ~ìÑëÖÉïáåå=~ìÑ=ÇÉã= hçåJ íç=RSMM=Ó=bêíê®ÖÉ=~ìë=~åÇÉêÉå=cáå~åò~åä~ÖÉå=òì=îÉêÄìÅÜÉåK= táêÇ= ÇáÉ= âìêòÑêáëíáÖÉ= dÉäÇ~åä~ÖÉ= ÄÉá= ^åëÅÜ~ÑÑìåÖëâçëíÉå= îçå= NTKMMMIMM= bìêç= îÉêâ~ìÑíI=ÉêÖ®ÄÉ=ëáÅÜ=Éáå=sÉêâ~ìÑëîÉêäìëíK= =
= sÉêâ~ìÑëÉêä∏ë= Ó== ^åëÅÜ~ÑÑìåÖëâçëíÉå=
NRKNQPIUT= Z=NRKUQPIUT=Ó=TMMIMM= NTKMMMIMM=
=
Z==sÉêâ~ìÑëîÉêäìëí=
ÓNKURSINP=
=
=
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= OTQM=Ó=cÉëíîÉêòáåëäáÅÜÉ=tÉêíé~éáÉêÉ== RTUM=Ó=bêíê®ÖÉ=~ìë=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë=
TQSM=Ó=sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë= = _ìÅÜìåÖëë~íòW= =
OUMM=
NRKUQPIUT=
TQSM=
NKURSINP=
= = =
=
=
=
=
~å=
OTQM=
NTKMMMIMM=
=
RTUM=
TMMIMM=
224
C. Laufende Buchungen in Industriebetrieben
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=======OUMM=
OTQMI= RTUM= = p=
OTQMI= RTUM=
e= =
NRKUQPIUT= =
= =
= = =======TQSM=
= = e= =
NKURSINP= =
= =
p=
========OTQM=
= p=
OUMMI= TQSM= = = ========RTUM=
=
=
^h=
NTKMMMIMM=
OUMMI= TQSM=
e= NTKMMMIMM=
= e= TMMIMM=
= fã=c~ääÉ=ÉáåÉê=ä~åÖÑêáëíáÖÉå=dÉäÇ~åä~ÖÉ=ï®êÉ=ÇÉê=sÉêâ~ìÑëîÉêäìëí=~ìÑ=ÇÉã=hçåíç= TQRM=Ó=sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=cáå~åò~åä~ÖÉå=òì=îÉêÄìÅÜÉåK= = hçããí=Éë=ÄÉáã=sÉêâ~ìÑ=ÉáåÉë=ÑÉëíîÉêòáåëäáÅÜÉå=tÉêíé~éáÉêë=òìê=âìêòÑêáëíáÖÉå=dÉäÇJ ~åä~ÖÉ=ïÉÇÉê=òì=ÉáåÉã=dÉïáåå=åçÅÜ=òì=ÉáåÉã=sÉêäìëíI=ëç=ïáêÇ=Ç~ë=m~éáÉê=äÉÇáÖJ äáÅÜ=ìåíÉê=bêÑ~ëëìåÖ=ÇÉë=wáåëÉêíê~ÖÉë=~ìë=ÇÉã=^âíáîâçåíç=~ìëÖÉÄìÅÜíK=däÉáÅÜÉë=Öáäí= ~ìÅÜ=áã=c~ääÉ=ÇÉê=ä~åÖÑêáëíáÖÉå=dÉäÇ~åä~ÖÉK= =
cΩê=çÄáÖÉë=_ÉáëéáÉä=Öáäí=E^åå~ÜãÉW=^åëÅÜ~ÑÑìåÖëâçëíÉå=Z=NRKNQPIUT=bìêçF=Ç~ÜÉêW= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= OTQM=Ó=cÉëíîÉêòáåëäáÅÜÉ=tÉêíé~éáÉêÉ== RTUM=Ó=bêíê®ÖÉ=~ìë=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë= =
_ìÅÜìåÖëë~íòW= =
OUMM=
NRKUQPIUT=
=
=
~å=
OTQM=
NRKNQPIUT=
=
RTUM=
TMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=======OUMM=
OTQMI= RTUM= = =
= = =
= = =
s=
e= =
p=
NRKUQPIUT= =
= =
^h=
= =
= = = =
= p=
= =
= =
=
=
=========OTQM= NRKNQPIUT= OUMM=
= = ========RTUM= = OUMM=
bÑÑÉâíáîÉ=sÉêòáåëìåÖ=ÉáåÉë=dÉëÅÜ®Ñíë=ãáí=ÑÉëíîÉêòáåëäáÅÜÉå= tÉêíé~éáÉêÉå=
e= NRKNQPIUT=
= e= TMMIMM=
12.
Fremdfinanzierung
=
káÅÜí=áããÉê=â∏ååÉå=~ääÉ=fåîÉëíáíáçåÉå=EòK_K=^åëÅÜ~ÑÑìåÖÉå=îçå=^åä~ÖÉÖΩíÉêåI=píçÑJ ÑÉå=ìåÇ=e~åÇÉäëï~êÉåF=ÉáåÉë=råíÉêåÉÜãÉåë=îçääëí®åÇáÖ=ãáí=ÉáÖÉåÉã=h~éáí~ä=Ñáå~åJ òáÉêí= ïÉêÇÉåK= báå= qÉáä= ïáêÇ= ãáí= h~éáí~ä= îçå= _~åâÉåI= pé~êâ~ëëÉå= ìåÇ= iáÉÑÉê~åíÉå= Edä®ìÄáÖÉêF= ÄÉò~ÜäíK= aáÉëÉ= pÅÜìäÇÉå= í~ìÅÜÉå= ~ìÑ= ÇÉê= m~ëëáîëÉáíÉ= ÇÉê= _áä~åò= ~äë= cêÉãÇâ~éáí~ä=~ìÑK=wì=ÇÉå=íóéáëÅÜÉå=cêÉãÇâ~éáí~äèìÉääÉå=ÑΩê=Öêç≈É=fåÇìëíêáÉÄÉíêáÉJ ÄÉ=ò®ÜäÉå=îçê=~ääÉã= iáÉÑÉêÉê=îçå=tÉêâëíçÑÑÉå=ìåÇ=e~åÇÉäëï~êÉåW= jáí=ÉáåÉã=w~ÜäìåÖëòáÉä=ÖÉï®Üêí=ÇÉê=iáÉÑÉê~åí=ëÉáåÉã=hìåÇÉå=ÉáåÉå=ëçÖK=iáÉJ ÑÉê~åíÉåâêÉÇáíK= a~= ÇÉê= hêÉÇáí= âÉáå= dÉäÇ= ëçåÇÉêå= t~êÉå= ÄÉáåÜ~äíÉíI= ïáêÇ= Éê= ~ìÅÜ=~äë=t~êÉåâêÉÇáí=ÄÉòÉáÅÜåÉíK= hêÉÇáíáåëíáíìíÉW= aáÉëÉ=îÉêÖÉÄÉå=hêÉÇáíÉ=Éêëí=å~ÅÜ=ëíêÉåÖëíÉê=hêÉÇáíïΩêÇáÖâÉáíëéêΩÑìåÖ=ElÑÑÉåJ äÉÖìåÖ= ÇÉê= ïáêíëÅÜ~ÑíäáÅÜÉå= sÉêÜ®äíåáëëÉ= ÇÉë= hêÉÇáíåÉÜãÉêëW= ¬= NU= pK= N= htdFK= t~ë= ÇáÉ= hêÉÇáíâçëíÉå= EwáåëÉåI= dÉÄΩÜêÉåF= ~åÄÉä~åÖíI= ò®ÜäÉå= ëáÉ= ~ÄÉê= òì= ÇÉå= ÖΩåëíáÖëíÉå=hêÉÇáíÖÉÄÉêåK= =
s=
hêÉÇáíÉåíëÅÜÉáÇìåÖ=ÇÉê=_~åâÉå=ìåÇ=hêÉÇáíëáÅÜÉêÜÉáíÉå=
= =
12.1 Kreditvergleiche táää= Éáå= råíÉêåÉÜãÉå= ìåíÉê= ãÉÜêÉêÉå= hêÉÇáí~åÖÉÄçíÉå= Ç~ë= ÖΩåëíáÖëíÉ= ~ìëï®ÜäÉåI= ëç=áëí=ÉáåÉ=_Éíê~ÅÜíìåÖ=ÇÉê=Ç~ãáí=îÉêÄìåÇÉåÉå=hêÉÇáíâçëíÉå=ÉêÑçêÇÉêäáÅÜK=páÉ=ÉêÖÉJ ÄÉå=òìë~ããÉå=ãáí=ÇÉã=ÉáÖÉåíäáÅÜÉå=hêÉÇáíÄÉíê~Ö=ÇáÉ=pÅÜìäÇ=EoΩÅâò~ÜäìåÖëÄÉíê~ÖF= ÖÉÖÉåΩÄÉê=ÇÉã=hêÉÇáíÖÉÄÉêK= =
=
hêÉÇáíÄÉíê~Ö=
H== hêÉÇáíâçëíÉå= Z== oΩÅâò~ÜäìåÖëÄÉíê~Ö= =
^ÄÄáäÇìåÖ=STW=oΩÅâò~ÜäìåÖëÄÉíê~Ö=ÄÉá=hêÉÇáíÉå= qóéáëÅÜÉ=hêÉÇáíâçëíÉå=ëáåÇW=
=
wáåëÉåW= _Éá= ÇÉê= _ÉêÉÅÜåìåÖ= ÇÉê= wáåëÉå= áëí= òïáëÅÜÉå= ÇÉã= ëçÖK= g~ÜêÉëòáåëë~íò= EéK= ~KI= éêç=~ååçF=ìåÇ=ÇÉã=jçå~íëòáåëë~íò=EéK=ãKF=òì=ìåíÉêëÅÜÉáÇÉåK== aáÉ= _ÉêÉÅÜåìåÖ= ÇÉê= wáåëÉå= ãáí= eáäÑÉ= ÇÉë= g~ÜêÉëòáåëë~íòÉë= ÉêÑçäÖí= îçå= ÇÉê= àÉïÉáäáÖÉå= oÉëíëÅÜìäÇ= ~ã= ÉåíëéêÉÅÜÉåÇÉå= píáÅÜí~ÖK= _Éá= o~íÉåâêÉÇáíÉå= ÉêÑçäÖí= ÇáÉ=_ÉêÉÅÜåìåÖ=ÇÉê=wáåëÉå=áå=ÇÉê=oÉÖÉä=ãçå~íäáÅÜ=Ejçå~íëòáåëë~íò=Z=êÉä~íáJ
226
C. Laufende Buchungen in Industriebetrieben
îÉê=wáåëë~íò=éêç=jçå~íF=ìåÇ=òï~ê=áããÉê=îçã=~åÑ®åÖäáÅÜÉå=hêÉÇáíÄÉíê~Ö=EìåJ ÖÉ~ÅÜíÉí=ÇÉê=o~íÉåò~ÜäìåÖÉåI=ÇáÉ=ÇáÉ=pÅÜìäÇ=îçå=jçå~í=òì=jçå~í=îÉêêáåÖÉêåFK=
_É~êÄÉáíìåÖëÖÉÄΩÜêÉåW= páÉ=ïÉêÇÉå=áå=ÇÉê=oÉÖÉä=Éáåã~äáÖ=ÄÉá=hêÉÇáí~ìÑå~ÜãÉ=îÉêä~åÖíK=_Éá=o~íÉåâêÉJ ÇáíÉå=áëí=~ìÅÜ=ÉáåÉ=sÉêíÉáäìåÖ=~ìÑ=ÇáÉ=ãçå~íäáÅÜ=òì=ò~ÜäÉåÇÉ=o~íÉ=ã∏ÖäáÅÜK=
sÉêãáííäìåÖëÖÉÄΩÜêÉåW= táêÇ= ÇÉê= hêÉÇáí= ΩÄÉê= ÉáåÉå= hêÉÇáíîÉêãáííäÉê= ÄÉòçÖÉåI= áëí= ~å= ÇáÉëÉå= Éáå= ÄÉJ ëíáããíÉê=mêçòÉåíë~íò=ÇÉë=kÉííçâêÉÇáíë=EhêÉÇáíÄÉíê~ÖF=òì=ÄÉò~ÜäÉåK=
aáë~Öáç=Ea~ãåìãI=^ÄëÅÜä~ÖFW= sÉêä~åÖí=ÉáåÉ=_~åâ=Éáå=aáë~ÖáçI=ëç=ïáêÇ=ÇáÉ=hêÉÇáíëìããÉ=åáÅÜí=áå=îçääÉê=e∏ÜÉ= ~ìëÄÉò~ÜäíK= aáÉ= _ÉêÉÅÜåìåÖ= ÇÉê= wáåëÉå= ÉêÑçäÖí= ~ÄÉê= íêçíòÇÉã= îçã= îçääÉå= hêÉÇáíÄÉíê~Ö=Eîçê=^ÄòìÖ=ÇÉë=aáë~ÖáçëFK=^ì≈ÉêÇÉã=áëí=ÇÉê=îçääÉ=hêÉÇáíÄÉíê~Ö= ìåÇ=åáÅÜí=ÇÉê=~ìëÄÉò~ÜäíÉ=tÉêí=òì=íáäÖÉå=EòìêΩÅâòìò~ÜäÉåFK= a~ë= aáë~Öáç= ëíÉääí= ÉáåÉå= báåã~äòáåë= òì= _ÉÖáåå= ÇÉê= hêÉÇáíä~ìÑòÉáí= Ç~êI= ÇÉê= ÇìêÅÜ=sÉêòáÅÜí=~ìÑ=ÉáåÉ=Ü∏ÜÉêÉ=^åò~ÜäìåÖ=ÖÉäÉáëíÉí=ïáêÇK=aÉê=~ìÑÖÉåçããÉåÉ= hêÉÇáí=ïáêÇ=Ç~åå=ãáí=ÉáåÉã=ÉåíëéêÉÅÜÉåÇ=åáÉÇêáÖÉêÉã=wáåë=îÉêòáåëíK==
oÉëíëÅÜìäÇîÉêëáÅÜÉêìåÖW= aáÉëÉ= sÉêëáÅÜÉêìåÖ= ÄÉÖäÉáÅÜí= áã= c~ääÉ= ÇÉë= qçÇÉë= ÉáåÉë= pÅÜìäÇåÉêë= EåáÅÜí= ÄÉá= hê~åâÜÉáí= çÇÉê= ^êÄÉáíëìåÑ®ÜáÖâÉáíF= ÇáÉ= oÉëíëÅÜìäÇ= ÖÉÖÉåΩÄÉê=ÇÉã= dä®ìÄáÖÉêK= páÉ=ïáêÇ=îçå=ã~åÅÜÉå=hêÉÇáíÖÉÄÉêå=ÖÉÑçêÇÉêíK= =
aÉê=ÄÉá=ÇÉê=hêÉÇáíîÉêÖ~ÄÉ=ÖÉå~ååíÉ=EåçãáåÉääÉF= wáåëë~íò=ÖáÄí=åìê=^ìëâìåÑí=ΩÄÉê= ÉáåÉå= qÉáä=ÇÉê= í~íë®ÅÜäáÅÜÉå= hêÉÇáíâçëíÉåK= aÉê= wáåëë~íòI= ÇÉê= ÇáÉ= ïáêâäáÅÜÉå= hçëíÉå= EáåâäK=_É~êÄÉáíìåÖëÖÉÄΩÜêÉåI=sÉêãáííäìåÖëÖÉÄΩÜêÉå=ìåÇ=aáë~ÖáçX=çÜåÉ=oÉëíëÅÜìäÇJ îÉêëáÅÜÉêìåÖF= ÄÉêΩÅâëáÅÜíáÖíI= áëí= ÇÉê= ÉÑÑÉâíáîÉ= wáåëë~íò= éÉÑÑK= bê= ä®ëëí= ëáÅÜ= ïáÉ= ÑçäÖí= ÉêãáííÉäåW= éÉÑÑ =
hêÉÇáíâçëíÉå ⋅ NMM ⋅ PSM = ~ìëÖÉò~ÜäíÉë h~éáí~ä ⋅ i~ìÑòÉáí
=
k~ÅÜ= ÇÉê= ëçÖK= mêÉáë~åÖ~ÄÉåîÉêçêÇåìåÖ= Em^åÖsF= ãìëë= ÇÉê= ÉÑÑÉâíáîÉ= wáåëë~íò= áå= hêÉÇáíïÉêÄìåÖI= J~åÖÉÄçíÉå= ìåÇ= JîÉêíê®ÖÉå= ÉåíÜ~äíÉå= ÄòïK= ~åÖÉÖÉÄÉå= ëÉáåK= bê= áëí= ÇáÉ=dêìåÇä~ÖÉ=ÑΩê=ÉáåÉå=~ìëë~ÖÉâê®ÑíáÖÉå=hêÉÇáíîÉêÖäÉáÅÜK= =
⌦= _ÉáëéáÉäW=
q=
wìê=bêïÉáíÉêìåÖ=ÇÉê=mêçÇìâíáçåëâ~é~òáí®í=ëçää=ÉáåÉ=åÉìÉ=cÉêíáÖìåÖëã~ëÅÜáåÉ=~åÖÉJ ëÅÜ~ÑÑí= ïÉêÇÉåK= a~= ÇáÉ= äáèìáÇÉå= jáííÉä= ~ÄÉê= òì= wÉáí= åáÅÜí= òìê= sÉêÑΩÖìåÖ= ëíÉÜÉåI= ïáêÇ=ÇáÉ=^ìÑå~ÜãÉ=ÉáåÉë=hêÉÇáíë=áå=e∏ÜÉ=îçå=NOKMMMIMM=bìêç=Ei~ìÑòÉáíW=NQ=jçå~íÉF= áå=bêï®ÖìåÖ=ÖÉòçÖÉåK=aáÉ=oΩÅâò~ÜäìåÖ=ëçää=~ã=båÇÉ=ÇÉê=i~ìÑòÉáí=ÉêÑçäÖÉåK= bë=äáÉÖÉå=ÇáÉ=^åÖÉÄçíÉ=òïÉáÉê=hêÉÇáíáåëíáíìíÉ=îçêK= =
=
=
^ìëò~ÜäìåÖ=
_É~êÄÉáíìåÖëÖÉÄΩÜê=
wáåë=
_~åâ=^=
=
NMM=B=
N=B=
= VIR=B=éK=~K=
_~åâ=_=
=
VUIR=B=
âÉáåÉ=
= VIM=B=éK=~K=
12. Fremdfinanzierung
227
aÉê=sÉêÖäÉáÅÜ=ÇÉê=^åÖÉÄçíÉ=ÉêÑçäÖí=åìå=ΩÄÉê=ÇÉå=ÉÑÑÉâíáîÉå=ìåÇ=åáÉã~äë=ΩÄÉê=ÇÉå= ~åÖÉÖÉÄÉåÉå=åçãáåÉääÉå=wáåëë~íòK= =
hêÉÇáíâçëíÉåW= =
==
_~åâ=^=
== N
==
P
_~åâ=_= O
wáåëÉå=
==
NKPPMIMM= =
NKOSMIMM= =
H=_É~êÄÉáíìåÖëÖÉÄΩÜê=
==
NOMIMM= =
==
MIMM=
H=aáë~Öáç=
==
MIMM=
==
NUMIMM= =
Z=dÉë~ãí=
==
NKQRMIMM=
==
Q
NKQQMIMM=
= N
==wáåë=Z=
P
NOKMMM ⋅ VIR ⋅ QOM = NMM ⋅ PSM
==dÉÄΩÜê=Z=N=B=îK=NOKMMMIMM=
O
==wáåë=Z=
Q
NOKMMM ⋅ VIM ⋅ QOM = NMM ⋅ PSM
==aáë~Öáç=Z=ENMM=Ó=VUIRF=B=îK=NOKMMMIMM=
=
^ìëò~ÜäìåÖW= _~åâ=^W=NOKMMMIMM=
_~åâ=_W=VUIR=B=îK=NOKMMMIMM=Z=NNKUOMIMM=
=
bÑÑÉâíáîÉ=sÉêòáåëìåÖW= _~åâ=^W=éÉÑÑ=Z=
NKQRM ⋅ NMM ⋅ PSM =Z=NMIPS=B= NOKMMM ⋅ QOM
_~åâ=_W=éÉÑÑ=Z=
NKQQM ⋅ NMM ⋅ PSM =Z=NMIQQ=B= NNKUOM ⋅ QOM
=
aáÉ=ÉÑÑÉâíáîÉ=sÉêòáåëìåÖ=òÉáÖíI=Ç~ëë=Éë=ëáÅÜ=ÄÉáã=hêÉÇáí=ÇÉê=_~åâ=^=ìã=ÇÉå=ÖΩåëíáJ ÖÉêÉå= Ü~åÇÉäíK= t®êÉ= ÇáÉ= båíëÅÜÉáÇìåÖ= ~ìÑÖêìåÇ= ÇÉë= åçãáåÉääÉå= wáåëë~íòÉë= ÖÉÑ®ääí= ïçêÇÉåI=Ü®ííÉ=Ç~ë=råíÉêåÉÜãÉå=Ü∏ÜÉêÉ=hêÉÇáíâçëíÉå=íê~ÖÉå=ãΩëëÉåK= =
12.2 Kreditarten fã= cçäÖÉåÇÉå= ïÉêÇÉå= ÇÉê= iáÉÑÉê~åíÉåJ= ìåÇ= ÇÉê= hçåíçâçêêÉåíâêÉÇáíI= Ç~ë= ^åëÅÜ~ÑJ ÑìåÖëÇ~êäÉÜÉåI= Ç~ë= fåîÉëíáíáçåëÇ~êäÉÜÉå= ìåÇ= iÉ~ëáåÖ= ~äë= Ü®ìÑáÖëíÉ= hêÉÇáí~êíÉå= ÄÉJ ëÅÜêáÉÄÉåK=aáÉëÉ=hêÉÇáíÉ=ëáåÇ=ïáÉ=ÑçäÖí=áå=òïÉá=h~íÉÖçêáÉå=ÉáåòìçêÇåÉåW= = =
hìêòÑêáëíáÖÉ=hêÉÇáíÉ=
i~åÖÑêáëíáÖÉ=hêÉÇáíÉ=
=
EÄáë=òì=ÉáåÉã=g~Üê=i~ìÑòÉáíF=
EãÉÜê=~äë=Éáå=g~Üê=i~ìÑòÉáíF=
= = = =
J iáÉÑÉê~åíÉåâêÉÇáí=
J ^åëÅÜ~ÑÑìåÖëÇ~êäÉÜÉå=
J hçåíçâçêêÉåíâêÉÇáí=
J fåîÉëíáíáçåëÇ~êäÉÜÉå= J iÉ~ëáåÖ=
= = =
^ÄÄáäÇìåÖ=SUW=hêÉÇáí~êíÉå=å~ÅÜ=cêáëíáÖâÉáí= =
228
C. Laufende Buchungen in Industriebetrieben
12.2.1 Lieferantenkredit táÉ=ÄÉêÉáíë=~ìë=ÇÉã=h~éáíÉä=`=N=ÄÉâ~ååí=áëíI=ÖÉï®ÜêÉå=iáÉÑÉê~åíÉå=áÜêÉå=hìåÇÉå=áå= ÇÉê=oÉÖÉä=Éáå=w~ÜäìåÖëòáÉä=îçå=N=Äáë=P=jçå~íÉåK=aáÉëÉê= w~ÜäìåÖë~ìÑëÅÜìÄ= ëíÉääí= ÉáåÉå=âìêòÑêáëíáÖÉå=hêÉÇáí=Ç~êK=rã=ÇÉã=hìåÇÉå=~ääÉêÇáåÖë=ÉáåÉå=^åêÉáò=òìê=ÑêΩÜJ òÉáíáÖÉå=_Éò~ÜäìåÖ=Eîçê=^Ää~ìÑ=ÇÉë=w~ÜäìåÖëòáÉäëW=áå=ÇÉê=oÉÖÉä=áååÉêÜ~äÄ=îçå=U=Äáë= NQ=q~ÖÉå=å~ÅÜ=oÉÅÜåìåÖëëíÉääìåÖF=òì=ÖÉÄÉåI=ëáÉÜí=ÇÉê=iáÉÑÉê~åí=pâçåíç=îçêK= káããí=ÇÉê=hìåÇÉ=ÇáÉëÉå=åáÅÜí=áå=^åëéêìÅÜI=ëç=âçëíÉí=EhêÉÇáíâçëíÉåF=áÜã=ÇáÉ=îçääÉ= ^ìëåìíòìåÖ=ÇÉë=w~ÜäìåÖëòáÉäë=ÄòïK=ÇÉê=iáÉÑÉê~åíÉåâêÉÇáí=ÇÉå=pâçåíçK= _Éíê~ÅÜíÉí= ã~å= ÇáÉ= ÉÑÑÉâíáîÉ= sÉêòáåëìåÖ= ÉáåÉë= t~êÉåâêÉÇáíÉëI= ëç= ëíÉääí= ã~å= ÑÉëíI= Ç~ëë=ÇáÉëÉê=òì=ÇÉå=íÉìÉêëíÉå=hêÉÇáíÉå=ò®ÜäíK= =
⌦= _ÉáëéáÉäW= báåÖ~åÖ=ÉáåÉê=oÉÅÜåìåÖ=ΩÄÉê=PKRMMIMM=bìêç=EÄêìííçFK=w~ÜäìåÖëÄÉÇáåÖìåÖÉåW=oÉÅÜJ åìåÖëÄÉíê~Ö=ò~ÜäÄ~ê=áå=O=jçå~íÉåX=^ÄòìÖ=îçå=OIR=B=pâçåíç=ÄÉá=w~ÜäìåÖ=áååÉêÜ~äÄ= îçå=NQ=q~ÖÉåK= =
= oÉÅÜåìåÖëÄÉíê~ÖI=Äêìííç= Ó== pâçåíç=EhêÉÇáíâçëíÉåFI=Äêìííç=
Z==w~ÜäìåÖ=EZ=ÉáåÖÉëÉíòíÉë=h~éáí~äF=
PKRMMIMM==
ENMM=BF=
UTIRM==
EOIR=BF=
PKQNOIRM==
EVTIR=BF=
=
=
éÉÑÑ=Z=
UTIRM ⋅ NMM ⋅ PSM =Z=OMIMT=B= PKQNOIRM ⋅ QS
aáÉ=bêãáííäìåÖ=ÇÉê=i~ìÑòÉáí=â~åå=ïáÉ=ÑçäÖí=îÉê~åëÅÜ~ìäáÅÜí=ïÉêÇÉåW= =
= = = = = = = = = =
oÉÅÜåìåÖëJ ÉáåÖ~åÖ=
w~ÜäìåÖW=PKQNOIRM= Eå~ÅÜ=^ÄòìÖ=îçå== OIR=B=pâçåíçF=
NQ=q~ÖÉ= òáåëÑêÉá=
w~ÜäìåÖW=PKRMMIMM= Eå~ÅÜ=^Ää~ìÑ=ÇÉë= w~ÜäìåÖëòáÉäëF=
SM=q~ÖÉ=Ó=NQ=q~ÖÉ=Z=QS=q~ÖÉ= pâçåíç=~äë=wáåë~ìÑï~åÇ=
NQK=q~Ö=
pâçåíçW=UTIRM=
SMK=q~Ö
12.2.2 Kontokorrentkredit báåÉ= ~åÇÉêÉ= j∏ÖäáÅÜâÉáí= ÇÉê= cáå~åòáÉêìåÖ= ä~ìÑÉåÇÉê= dÉëÅÜ®ÑíÉ= áëí= ÇáÉ= §ÄÉêòáÉJ ÜìåÖ=ÇÉë=dáêçâçåíçë=Äáë=òì=ÉáåÉê=îçå=ÇÉê=_~åâ=ÑÉëíÖÉäÉÖíÉå=hêÉÇáíäáåáÉK=fëí=ÇáÉëÉ= hêÉÇáíäáåáÉ=Éêëí=Éáåã~ä=îÉêíê~ÖäáÅÜ=îÉêÉáåÄ~êíI=â~åå=ÇÉê=hçåíçáåÜ~ÄÉê=àÉÇÉêòÉáí=ãáíJ íÉäë= §ÄÉêïÉáëìåÖÉåI= _~ê~ÄÜÉÄìåÖÉå= ìåÇ= pÅÜÉÅâë= ΩÄÉê= ÇÉå= ÉáåÖÉê®ìãíÉå= hêÉÇáí= îÉêÑΩÖÉåK=aáÉ=oΩÅâò~ÜäìåÖ=ÉêÑçäÖí=ΩÄÉê=báåò~ÜäìåÖÉå=ìåÇ=§ÄÉêïÉáëìåÖëÉáåÖ®åÖÉK= =
12. Fremdfinanzierung
229
táêÇ= Éáå= ëçäÅÜÉê= hêÉÇáí= ÉáåÉê= mêáî~íéÉêëçå= ÖÉï®ÜêíI= ëç= ëéêáÅÜí= ã~å= îçå= ÉáåÉã= aáëéçëáíáçåëâêÉÇáí= EÇáëéçåáÉêÉå= Z= = ÑêÉá= îÉêÑΩÖÉåFK= _Éá= råíÉêåÉÜãÉå= ÜáåÖÉÖÉå= ïáêÇ= ÇáÉëÉ= hêÉÇáí~êí= ~äë= hçåíçâçêêÉåíâêÉÇáí= Eáí~äK= Åçåíç= ÅçêêÉåíÉ= Z= ä~ìÑÉåÇÉ= oÉÅÜåìåÖF=ÄÉòÉáÅÜåÉíK= aáÉ=hçëíÉåI=ÇáÉ=áKÇKoK=ÑΩê=Éáå=dáêçâçåíç=~åÑ~ääÉåI=ëÉíòÉå=ëáÅÜ=ïáÉ=ÑçäÖí=òìë~ããÉåW=
wáåëÉåW==== =
pçääòáåëÉåW=pÅÜìäÇÉåòáåëÉå=EêÉä~íáî=ÜçÅÜI=Ç~=_~åâ=ëíÉíë=hêÉÇáíÄÉíê®ÖÉ=~ìÑ=^ÄJ êìÑ=ÄÉêÉáíÜ~äíÉå=ãìëëF=
=
§ÄÉêòáÉÜìåÖëòáåëÉåW=aáÉë=ëáåÇ=òìë®íòäáÅÜ=òì=ÇÉå=åçêã~äÉå=pçääòáåëÉå=ÄÉêÉÅÜJ åÉíÉ=wáåëÉåI=ïÉåå=ÇáÉ=§ÄÉêòáÉÜìåÖ=ÇÉë=dáêçâçåíçë=ÇáÉ=ÉáåÖÉê®ìãíÉ=hêÉÇáíäáJ åáÉ=ΩÄÉêëíÉáÖíK= hçåíçÑΩÜêìåÖëÖÉÄΩÜêÉåW=aáÉë=ëáåÇ=dÉÄΩÜêÉå=ÑΩê=ÇìêÅÜÖÉÑΩÜêíÉ=qê~åë~âíáJ çåÉå=Eå~ÅÜ=^åò~ÜäF=ìåÇ=ÑΩê=ÇÉå=hçåíç~ìëòìÖëÇêìÅâK=^äë=^åêÉáò=ÑΩê=Öêç≈É=råJ íÉêåÉÜãÉå=ïÉêÇÉå=çÑí=ÖÉÄΩÜêÉåÑêÉáÉ=hçåíÉå=~åÖÉÄçíÉåK=
aáÉ=wáåëÉåI=ÇáÉ=Éáå=hìåÇÉ=ÑΩê=ëÉáå=dìíÜ~ÄÉå=ÉêÜ®äí=Ee~ÄÉåòáåëÉåFI=ëáåÇ=áã=sÉêJ ÖäÉáÅÜ= òì= ÇÉå= pçääòáåëÉå= ëÉÜê= åáÉÇêáÖK= aáÉ= ^ÄêÉÅÜåìåÖ= ÇÉê= wáåëÉå= ìåÇ= dÉÄΩÜêÉå= ÉêÑçäÖí=áå=ÇÉê=oÉÖÉä=ãçå~íäáÅÜ=çÇÉê=îáÉêíÉäà®ÜêäáÅÜK= = =
= = = = = = = = = =
dìíÜ~ÄÉå= Ee~ÄÉåòáåëÉåF=
=
i~ìÑòÉáí=áå=q~ÖÉå=
O=
N= =
=
hêÉÇáíäáåáÉ=
pÅÜìäÇÉå=Äáë=òìê= hêÉÇáíäáåáÉ=
pÅÜìäÇÉå=ΩÄÉê=ÇÉê= hêÉÇáíäáåáÉ=
= =
^ÄÄáäÇìåÖ=SVW=dáêçâçåíç=ìåÇ=hçåíçâçêêÉåíâêÉÇáí= =
⌦= _ÉáëéáÉä=Eòì=kêK=N=áå=çÄáÖÉê=^ÄÄáäÇìåÖFW= báå=råíÉêåÉÜãÉå=ΩÄÉêòáÉÜí=ëÉáå=dáêçâçåíç=ìã=QKMMMIMM=bìêç=Ei~ìÑòÉáíW=OM=q~ÖÉFK= aáÉ=pçääòáåëÉå=äáÉÖÉå=ÄÉá=NNIR=B=éK=~K== =
wáåë=Z=
QKMMMIMM ⋅ NNIR ⋅ OM =Z=ORIRS=bìêç= NMM ⋅ PSM
=
⌦= _ÉáëéáÉä=Eòì=kêK=O=áå=çÄáÖÉê=^ÄÄáäÇìåÖFW= aáÉ= hêÉÇáíäáåáÉ= ÇÉë= råíÉêåÉÜãÉåëÄ~åââçåíçë= äáÉÖí= ÄÉá= SKMMMIMM= bìêçK= cΩê= ÉáåÉ= a~ìÉê= îçå= PM= q~ÖÉå= áëí= åìå= ~ÄÉê= òìê= cáå~åòáÉêìåÖ= îçå= oçÜëíçÑÑÉáåâ®ìÑÉå= ÉáåÉ== =
q=
230
C. Laufende Buchungen in Industriebetrieben
§ÄÉêòáÉÜìåÖ= ÇÉë= dáêçâçåíçë= áå= e∏ÜÉ= îçå= NMKMMMIMM= bìêç= ÉêÑçêÇÉêäáÅÜK= pçääòáåëÉåW= NOIOR=B=éK=~KI=§ÄÉêòáÉÜìåÖëòáåëÉåW=òìë®íòäáÅÜÉ=P=B=éK=~K= =
pçääòáåëÉå=Äáë=hêÉÇáíäáåáÉ=Z=
SKMMM ⋅ NOIOR ⋅ PM Z=SNIOR=bìêç= NMM ⋅ PSM
=
pçääJ=ìåÇ=§ÄÉêòáÉÜìåÖëòáåëÉå=ΩÄÉê=hêÉÇáíäáåáÉ=Z= =
ENMKMMM − SKMMMF ⋅ ENOIOR H PF ⋅ PM == NMM ⋅ PSM
Z=RMIUP=bìêç=
=
dÉë~ãíòáåëÉå=Z=SNIOR=H=RMIUP=Z=NNOIMU=bìêç= =
12.2.3 Anschaffungsdarlehen a~ë= ~ìÅÜ= ~äë= o~íÉåâêÉÇáí= ÄÉòÉáÅÜåÉíÉ= ^åëÅÜ~ÑÑìåÖëÇ~êäÉÜÉå= ÇáÉåí= òìê= cáå~åòáÉJ êìåÖ=ä~åÖäÉÄáÖÉê=dÉÄê~ìÅÜëÖΩíÉê=EòK_K=c~ÜêòÉìÖÉI=j∏ÄÉäFK=pçäÅÜÉ=a~êäÉÜÉå=ïÉêÇÉå= áå= ÑÉëíÉå= ãçå~íäáÅÜÉå= o~íÉå= ~å= ÇÉå= hêÉÇáíÖÉÄÉê= òìêΩÅâÄÉò~ÜäíK= aáÉ= _ÉëçåÇÉêÜÉáí= ÇáÉëÉë=hêÉÇáíÉë=äáÉÖí=Ç~êáåI=Ç~ëë=ÇáÉ= wáåëÉå=éêç=jçå~í=EéK=ãKF=~åÖÉÖÉÄÉå=ïÉêÇÉå= ìåÇ=áããÉê=îçã=~åÑ®åÖäáÅÜÉå=hêÉÇáíÄÉíê~Ö=ÄÉêÉÅÜåÉí=ïÉêÇÉåK= =
⌦= _ÉáëéáÉäW= bë=ëçää=Éáå=o~íÉåâêÉÇáí=áå=e∏ÜÉ=îçå=NRKMMMIMM=bìêç=ìåÇ=ÉáåÉê=i~ìÑòÉáí=îçå=OQ=jçJ å~íÉå=~ìÑÖÉåçããÉå=ïÉêÇÉåK=aáÉ=wáåëÉå=äáÉÖÉå=ÄÉá=MIQ=B=éK=ãK=^å=_É~êÄÉáíìåÖëJ ÖÉÄΩÜê=ïÉêÇÉå=O=B=ÇÉë=hêÉÇáíÄÉíê~ÖÉë=ÄÉêÉÅÜåÉíK= = = hêÉÇáí= NRKMMMIMM== = = = H==_É~êÄÉáíìåÖëÖÉÄΩÜê= H==wáåëÉåG=
PMMIMM== =
Z==oΩÅâò~ÜäìåÖ=
NKQQMIMM== NSKTQMIMM==
=======G=wáåëÉå=Z=
NRKMMM ⋅ MI Q ⋅ OQ = NMM
= =
=
aáÉëÉ=oΩÅâò~ÜäìåÖ=áëí=åìå=~ìÑ=OQ=jçåíÉ=~ìÑòìíÉáäÉåK= ^ìÑíÉáäìåÖ=~ìÑ=OQ=jçå~íÉ==Z=ãçå~íäáÅÜÉ=o~íÉ== =
Z=NSKTQMIMM=bìêç : OQ=jçå~íÉ=Z=SVTIRM=bìêçLjçå~í=
=
12.2.4 Investitionsdarlehen fåîÉëíáíáçåëÇ~êäÉÜÉå=ÇáÉåÉå=òìê=cáå~åòáÉêìåÖ=îçå=â~éáí~äíê®ÅÜíáÖÉå=fåîÉëíáíáçåÉå= EòK_K=_~ìã~≈å~ÜãÉåFK=páÉ=Ü~ÄÉå=áå=ÇÉê=oÉÖÉä=ÉáåÉ=i~ìÑòÉáí=îçå=R=Äáë=PM=g~ÜêÉåK= aáÉ=òì=ò~ÜäÉåÇÉå=wáåëÉå=ïÉêÇÉå=ÉåíïÉÇÉê=ÑΩê=ÄÉáëéáÉäëïÉáëÉ=R=çÇÉê=NM=g~ÜêÉ=ÑÉëíJ ÖÉäÉÖí=çÇÉê=ÇÉê=àÉïÉáäáÖÉå=j~êâíä~ÖÉ=~åÖÉé~ëëí=Eî~êá~ÄäÉêI=ÑäÉñáÄäÉê=wáåëFK= fåîÉëíáíáçåëÇ~êäÉÜÉå= ïÉêÇÉå= àÉ= å~ÅÜ= ^êí= ÇÉê= qáäÖìåÖ= ÖêçÄ= áå= ÑçäÖÉåÇÉ= h~íÉÖçêáÉå= ÉáåÖÉíÉáäíW= = =
=
12. Fremdfinanzierung
231
q
=
= = = = = = = = = = = = = =
^Äò~ÜäìåÖëÇ~êäÉÜÉå=
^ååìáí®íÉåÇ~êäÉÜÉå=
wáåëÇ~êäÉÜÉå=
w~ÜäìåÖëê~íÉå=áå= à®ÜêäáÅÜ=~ÄåÉÜãÉåÇÉê= e∏ÜÉ==
w~ÜäìåÖëê~íÉå=áå= à®ÜêäáÅÜ=ÖäÉáÅÜ=ÄäÉáÄÉåJ ÇÉê=e∏ÜÉ=
dÉë~ãííáäÖìåÖ=~ã=båÇÉ= ÇÉê=i~ìÑòÉáí=
Z=
Z=
ÖäÉáÅÜ=ÄäÉáÄÉåÇÉ= qáäÖìåÖëÄÉíê®ÖÉ===
òìåÉÜãÉåÇÉ=qáäÖìåÖëJ ÄÉíê®ÖÉ=
H==
H=
~ÄåÉÜãÉåÇÉê=wáåë=
~ÄåÉÜãÉåÇÉê=wáåë= =
=
=
= = wáåëò~ÜäìåÖ=ãçå~íäáÅÜI= îáÉêíÉäJ=çÇÉê=Ü~äÄà®ÜêJ äáÅÜ= E_Éá=à®ÜêäáÅÜÉê=wáåëò~ÜJ äìåÖ=âçããí=Éë=òì= ÉáåÉã=wáåë~ìÑëÅÜä~ÖKF=
= =
^ÄÄáäÇìåÖ=TMW=fåîÉëíáíáçåëÇ~êäÉÜÉå=å~ÅÜ=^êí=ÇÉê=qáäÖìåÖ= =
⌦= _ÉáëéáÉäÉW= wáåëÇ~êäÉÜÉå=EÉåÇÑ®ääáÖÉë=a~êäÉÜÉåFW= hêÉÇáíëìããÉW=TMKMMMIMM=bìêç=E^ìëò~ÜäìåÖ=NMM=BF= i~ìÑòÉáíW=T=g~ÜêÉ= wáåëW=RIR=B=éK=~K=Eà®ÜêäáÅÜÉ=w~ÜäìåÖF= = qáäÖìåÖëéä~åW= =
g~Üê=
a~êäÉÜÉåLoÉëíëÅÜìäÇ== Eáå=bìêçF=
qáäÖìåÖ= Eáå=bìêçF=
wáåëÉå== Eáå=bìêçF=
N= O= P= Q= R= S= T=
TMKMMMIMM= TMKMMMIMM= TMKMMMIMM= TMKMMMIMM= TMKMMMIMM= TMKMMMIMM= TMKMMMIMM=
MIMM= MIMM= MIMM= MIMM= MIMM= MIMM= TMKMMMIMM=
PKURMIMM= PKURMIMM= PKURMIMM= PKURMIMM= PKURMIMM= PKURMIMM= PKURMIMM=
PKURMIMM= PKURMIMM= PKURMIMM= PKURMIMM= PKURMIMM= PKURMIMM= TPKURMIMM=
=
MIMM=
TMKMMMIMM=
OSKVRMIMM=
VSKVRMIMM=
= ^Äò~ÜäìåÖëÇ~êäÉÜÉå=EqáäÖìåÖëÇ~êäÉÜÉåF=W= hêÉÇáíëìããÉW=RMKMMMIMM=bìêç=E^ìëò~ÜäìåÖW=NMM=BF= i~ìÑòÉáíW=R=g~ÜêÉ= wáåëW=T=B=éK=~K= =
g®ÜêäK=dÉë~ãíò~ÜäìåÖ== Eáå=bìêçF=
232
C. Laufende Buchungen in Industriebetrieben
qáäÖìåÖëéä~åW= =
g~Üê=
a~êäÉÜÉåLoÉëíëÅÜìäÇ== Eáå=bìêçF=
qáäÖìåÖ= Eáå=bìêçF=
wáåëÉå== Eáå=bìêçF=
g®ÜêäK=dÉë~ãíò~ÜäìåÖ== Eáå=bìêçF=
N= O= P= Q= R=
RMKMMMIMM= QMKMMMIMM= PMKMMMIMM= OMKMMMIMM= NMKMMMIMM=
NMKMMMIMM= NMKMMMIMM= NMKMMMIMM= NMKMMMIMM= NMKMMMIMM=
PKRMMIMM= OKUMMIMM= OKNMMIMM= NKQMMIMM= TMMIMM=
NPKRMMIMM= NOKUMMIMM= NOKNMMIMM= NNKQMMIMM= NMKTMMIMM=
=
MIMM=
RMKMMMIMM=
NMKRMMIMM=
SMKRMMIMM=
=
à®ÜêäáÅÜ=ÖäÉáÅÜ=ÄäÉáÄÉåÇÉ=qáäÖìåÖ= à®ÜêäáÅÜ= ~ÄåÉÜãÉåÇÉê= wáåëI= Ç~= ÇáÉ= _ÉêÉÅÜåìåÖëÖêìåÇä~ÖÉ= Epé~äíÉ= OF= à®ÜêäáÅÜ= ~Äåáããí= →=_ÉáëéáÉä=EPK=g~ÜêFW=wáåë=Z=PMKMMMIMM : NMM ⋅ T= = ^ååìáí®íÉåÇ~êäÉÜÉåW= hêÉÇáíëìããÉW=NOMKMMMIMM=bìêç=E^ìëò~ÜäìåÖ=NMM=BF= ^ååìáí®íëê~íÉW=NUKMMMIMM=bìêç=Eà®ÜêäáÅÜÉ=w~ÜäìåÖF= wáåëW=R=B=éK=~K= = qáäÖìåÖëéä~åW= =
=
g~Üê=
a~êäÉÜÉåLoÉëíëÅÜìäÇ= Eáå=bìêçF=
qáäÖìåÖ= Eáå=bìêçF=
wáåëÉå= Eáå=bìêçF=
g®ÜêäK=dÉë~ãíò~ÜäìåÖ Eáå=bìêçF=
N= O= P= Q= R= S= T= U= V=
NOMKMMMIMM= NMUKMMMIMM= VRKQMMIMM= UOKNTMIMM= SUKOTUIRM= RPKSVOIQP= PUKPTTIMR= OOKOVRIVM= RKQNMITM=
NOKMMMIMM= NOKSMMIMM= NPKOPMIMM= NPKUVNIRM= NQKRUSIMT= NRKPNRIPU= NSKMUNINR= NSKUURIOM= RKQNMITM=
SKMMMIMM= RKQMMIMM= QKTTMIMM= QKNMUIRM= PKQNPIVP= OKSUQISO= NKVNUIUR= NKNNQIUM= OTMIRQ=
NUKMMMIMM= NUKMMMIMM= NUKMMMIMM= NUKMMMIMM= NUKMMMIMM= NUKMMMIMM= NUKMMMIMM= NUKMMMIMM= RSUNIOQ=
=
MIMM=
NOMKMMMIMM=
OVKSUNIOQ=
NQVKSUNIOQ=
à®ÜêäáÅÜ=òìåÉÜãÉåÇÉ=qáäÖìåÖ= à®ÜêäáÅÜ=~ÄåÉÜãÉåÇÉê=wáåëI=Ç~=ÇáÉ=_ÉêÉÅÜåìåÖëÖêìåÇä~ÖÉ=Epé~äíÉ=OF=à®ÜêäáÅÜ= ~Äåáããí= → _ÉáëéáÉä=ESK=g~ÜêFW=wáåë=Z=RPKSVOIQO : NMM ⋅ R=
eáåïÉáë=òìê=_ÉêÉÅÜåìåÖW= bë= ïáêÇ= àÉÇÉë= g~Üê= òìå®ÅÜëí= ÇÉê= wáåë= ~ìÑ= dêìåÇä~ÖÉ= ÇÉê= oÉëíëÅÜìäÇ= ÉêãáííÉäíK= aáÉ= aáÑÑÉêÉåò=~ìë=ÇáÉëÉã=tÉêí=ìåÇ=ÇÉê=îÉêÉáåÄ~êíÉå=^ååìáí®í=ÉêÖáÄí=Ç~åå=ÇáÉ=qáäÖìåÖK= =
12. Fremdfinanzierung
233
pçää=áå=àÉÇÉã=g~Üê=ÉáåÉ=áÇÉåíáëÅÜÉ=^ååìáí®í=ÄÉò~Üäí=ïÉêÇÉåI=ëç=â~åå=ã~å=ÇáÉëÉ=ïáÉ= ÑçäÖí=ÄÉêÉÅÜåÉå=Eá=Z=åçãáåÉääÉê=a~êäÉÜÉåëòáåëW=òK_K=á=Z=MIMR=ÄÉá=R=BI=å=Z=i~ìÑòÉáíFK==
^ååìáí®í = a~êäÉÜÉåëÄÉíê~Ö ⋅
á ⋅ EN + áFå = EN + áFå − N
⌦= _ÉáëéáÉäW= _Éá=ÉáåÉã=a~êäÉÜÉå=áå=e∏ÜÉ=îçå=NMMKMMMIMM=bìêç=ãáí=ÉáåÉê=i~ìÑòÉáí=îçå=NM=g~ÜêÉå= ìåÇ=ÉáåÉã=åçãáåÉääÉå=wáåë=îçå=NM=B=éK=~K=ÉêÖáÄí=ëáÅÜ=ÑçäÖÉåÇÉ=^ååìáí®íW=
^ååìáí®í = NMMKMMMI MM ⋅
MIN ⋅ EN + MINFNM = NSKOTQIRQ bìêç = EN + MINFNM − N
12.2.5 Leasing råíÉê=iÉ~ëáåÖ=îÉêëíÉÜí=ã~å=ÇáÉ=îÉêíê~ÖäáÅÜÉ=báåê®ìãìåÖ=ÉáåÉë=òÉáíäáÅÜ=ÄÉÖêÉåòíÉå= kìíòìåÖëêÉÅÜíë=~å=fåîÉëíáíáçåëJ=çÇÉê=hçåëìãÖΩíÉêå=ãáí=ÇÉã=wáÉäI=ÇÉå=sÉêã∏ÖÉåëJ ÖÉÖÉåëí~åÇ=å~ÅÜ=^Ää~ìÑ=ÇÉë=sÉêíê~ÖÉë=òìêΩÅâòìÖÉÄÉå=çÇÉê=òìã=oÉëíïÉêí=â®ìÑäáÅÜ= òì=ÉêïÉêÄÉåK== ^äë=sÉêãáííäÉê=ÉáåÉë=iÉ~ëáåÖîÉêíê~ÖÉë=â∏ååÉå=ëçïçÜä=ÇÉê=eÉêëíÉääÉê=EłÇáêÉâíÉë=iÉ~J ëáåÖ F=çÇÉê=~ìÅÜ=ÉáåÉ=iÉ~ëáåÖÖÉëÉääëÅÜ~Ñí=EłáåÇáêÉâíÉë=iÉ~ëáåÖ F=~ìÑíêÉíÉåK=aáÉëÉ=ÄÉJ òÉáÅÜåÉí= ã~å= ~äë= iÉ~ëáåÖÖÉÄÉêK= aÉê= iÉ~ëáåÖåÉÜãÉê= EråíÉêåÉÜãÉå= çÇÉê= mêáî~íJ ã~ååF=ÉêÜ®äí=ÇÉå=iÉ~ëáåÖÖÉÖÉåëí~åÇ=EòK=_K=Éáå=`çãéìíÉêëóëíÉãI=ÉáåÉ=mêçÇìâíáçåëJ ~åä~ÖÉ= çÇÉê= Éáå= hê~ÑíÑ~ÜêòÉìÖF= ÖÉÖÉå= w~ÜäìåÖ= ÉáåÉë= båíÖÉäíÉë= EiÉ~ëáåÖê~íÉF= òìã= dÉÄê~ìÅÜK== gÉ=å~ÅÜ=^ìëÖÉëí~äíìåÖ=ÇÉë=iÉ~ëáåÖîÉêíê~ÖÉë=íê®Öí=ÉåíïÉÇÉê=ÇÉê=iÉ~ëáåÖåÉÜãÉê=çÇÉê= ÇÉê= iÉ~ëáåÖÖÉÄÉê= ÇáÉ= e~ÑíìåÖ= ÑΩê= ÇáÉ= fåëí~åÇÜ~äíìåÖI=_ÉëÅÜ®ÇáÖìåÖ= çÇÉê= ÇÉå= råJ íÉêÖ~åÖ=ÇÉê=p~ÅÜÉK=aÉê=iÉ~ëáåÖîÉêíê~Ö=â~åå=çÜåÉ=àÉÖäáÅÜÉë=léíáçåëêÉÅÜíI=~ÄÉê=~ìÅÜ= ãáí=ÉáåÉê=sÉêä®åÖÉêìåÖëçéíáçå=çÇÉê=ÉáåÉê=h~ìÑçéíáçå=ÑΩê=ÇÉå=iÉ~ëáåÖåÉÜãÉê=å~ÅÜ= _ÉÉåÇáÖìåÖ=ÇÉê=§ÄÉêä~ëëìåÖëòÉáí=~ÄÖÉëÅÜäçëëÉå=ëÉáåK=lÄ=ÇÉê=iÉ~ëáåÖåÉÜãÉê=îçã= léíáçåëêÉÅÜí=dÉÄê~ìÅÜ=ã~ÅÜíI=áëí=ï®ÜêÉåÇ=ÇÉê=§ÄÉêä~ëëìåÖëòÉáí=î∏ääáÖ=çÑÑÉåK= a~ë=iÉ~ëáåÖ=ÄáÉíÉí=~ääÖÉãÉáå=ÑçäÖÉåÇÉ=sçêíÉáäÉW= ê~ëÅÜÉ=^åé~ëëìåÖ=~å=ÇáÉ=íÉÅÜåáëÅÜÉ=båíïáÅâäìåÖÉå=EòK_K=ÄÉá=basJ^åä~ÖÉåF= ÖÉêáåÖÉêÉê=h~éáí~äÄÉÇ~êÑ=Eáã=sÉêÖäÉáÅÜ=òìã=h~ìÑF= âÉáåÉ=páÅÜÉêÜÉáíÉå=ÉêÑçêÇÉêäáÅÜ= ãçå~íäáÅÜ=ÖäÉáÅÜ=ÄäÉáÄÉåÇÉ=ìåÇ=ΩÄÉêëÅÜ~ìÄ~êÉ=iÉ~ëáåÖê~íÉå= oΩÅâÖ~ÄÉ=ÇÉë=^åä~ÖÉÖìíÉë=~ã=båÇÉ=ÇÉê=i~ìÑòÉáí=ã∏ÖäáÅÜ= gÉ=å~ÅÜ=sÉêíê~Öë~êí=ÉêÖÉÄÉå=ëáÅÜ=ÑçäÖÉåÇÉ=k~ÅÜíÉáäÉW= aÉê= iÉ~ëáåÖåÉÜãÉê= áëí= åáÅÜí= áããÉê= ïáêíëÅÜ~ÑíäáÅÜÉê= báÖÉåíΩãÉê= ÇÉë= iÉ~ëáåÖJ ÖÉÖÉåëí~åÇÉë=E^åä~ÖÉÖìí=áëí=åáÅÜí=~äë=ÉîíäK=hêÉÇáíëáÅÜÉêÜÉáí=áå=ÇÉê=_áä~åòKFK= aÉê=iÉ~ëáåÖåÉÜãÉê=áëí=~ÄÉê=òìã=qÉáä=ÉáÖÉåíΩãÉêÖäÉáÅÜ=ÑΩê=ÇÉå=^åä~ÖÉÖÉÖÉåëJ í~åÇ=îÉê~åíïçêíäáÅÜ=EòK_K=ÄÉá=hÑòW=w~ÜäìåÖ=îçå=hÑòJpíÉìÉêI=sÉêëáÅÜÉêìåÖI=t~êJ íìåÖ=ìåÇ=oÉé~ê~íìêÉåFK= aáÉ=âìãìäáÉêíÉå=iÉ~ëáåÖâçëíÉå=ÇÉê=ÖÉë~ãíÉå=i~ìÑòÉáí=ëáåÇ=ïÉáí=Ü∏ÜÉê=~äë=ÇáÉ= hçëíÉå=ÄÉá=ÉáåÉã=ëçÑçêíáÖÉå=h~ìÑK= =
234
C. Laufende Buchungen in Industriebetrieben
bë=ëáåÇ=ÖêçÄ=òïÉá=^êíÉå=îçå=iÉ~ëáåÖîÉêíê®ÖÉå=òì=ìåíÉêëÅÜÉáÇÉåW= = =
léÉê~íáåÖJiÉ~ëáåÖ=
cáå~åòáÉêìåÖëJiÉ~ëáåÖ=
= = = = = =
âìêòÑêáëíáÖ=
ãáííÉäJ=Äáë=ä~åÖÑêáëíáÖ=
àÉÇÉêòÉáíáÖÉë=hΩåÇáÖìåÖëêÉÅÜí=EÖÖÑK= hΩåÇáÖìåÖëÑêáëíÉåF= =
ï®ÜêÉåÇ=ÇÉê=îÉêÉáåÄ~êíÉå=dêìåÇJ ΩÄÉêä~ëëìåÖëòÉáí=ìåâΩåÇÄ~ê=EhçåJ îÉåíáçå~äëíê~ÑÉåF=
ãÉÜêÑ~ÅÜÉ=§ÄÉêä~ëëìåÖ=ÇÉë=iÉ~J ëáåÖJlÄàÉâíÉë==
áå=ÇÉê=oÉÖÉä=Éáåã~äáÖÉ=çÇÉê=òïÉáJ ã~äáÖÉ=§ÄÉêä~ëëìåÖ=
= = = =
fåîÉëíáíáçåëêáëáâÉåW= òìÑ®ääáÖÉê=råíÉêÖ~åÖ= ïáêíëÅÜ~ÑíäáÅÜÉ=båíïÉêíìåÖ=EíÉÅÜåáëÅÜÉê=cçêíëÅÜêáííI=tÉÖÑ~ää=ÇÉê=sÉêïÉåJ = ÇìåÖëã∏ÖäáÅÜâÉáíF= = t~êíìåÖI=oÉé~ê~íìêI=fåëí~åÇÜ~äíìåÖ= = =
= ÄÉá=iÉ~ëáåÖÖÉÄÉê=
ÄÉá=iÉ~ëáåÖåÉÜãÉê=
= ^ÄÄáäÇìåÖ=TNW=cáå~åòáÉêìåÖëJ=ìåÇ=léÉê~íáåÖJiÉ~ëáåÖ= _Éáã= léÉê~íáåÖJiÉ~ëáåÖ= äáÉÖí= ÇáÉ= sÉêÑΩÖìåÖëã~ÅÜí= ΩÄÉê= Ç~ë= lÄàÉâíI= ë®ãíäáÅÜÉ= tÉêíëíÉáÖÉêìåÖëÅÜ~åÅÉå= ìåÇ= oáëáâÉå= ÄÉòΩÖäáÅÜ= ÇÉë= lÄàÉâíÉë= ÄÉáã= iÉ~ëáåÖÖÉÄÉêK= aáÉëÉê=áëí=ëçïçÜä=ïáêíëÅÜ~ÑíäáÅÜÉê=EsÉêÑΩÖìåÖëã~ÅÜí=Ü~ÄÉåÇÉêF=~äë=~ìÅÜ=àìêáëíáëÅÜÉê= báÖÉåíΩãÉê= ÇÉë= lÄàÉâíëK= ^äë= ëçäÅÜÉê= Ü~í= Éê= Éë= ~ìÅÜ= áã= ^åä~ÖÉîÉêã∏ÖÉå= òì= Äáä~åJ òáÉêÉå= ìåÇ= éä~åã®≈áÖ= ~ÄòìëÅÜêÉáÄÉåK= aáÉ= iÉ~ëáåÖJo~íÉå= ëíÉääÉå= ÄÉá= áÜã= bêíê®ÖÉ= ìåÇ=ÄÉáã=iÉ~ëáåÖåÉÜãÉê=^ìÑïÉåÇìåÖÉå=Ç~êK= _Éáã= cáå~åòáÉêìåÖëJiÉ~ëáåÖ= äáÉÖí= åáÅÜí= ÖÉåÉêÉää= ÑÉëíI= ïÉê= ïáêíëÅÜ~ÑíäáÅÜÉê= báÖÉåJ íΩãÉê=áëíI=Ç~=ÇÉê=iÉ~ëáåÖåÉÜãÉê=~ìÑÖêìåÇ=ÇÉê=ìåâΩåÇÄ~êÉå=dêìåÇΩÄÉêä~ëëìåÖëòÉáí= sÉêÑΩÖìåÖëã~ÅÜí=ΩÄÉê=Ç~ë=lÄàÉâí=Ü~í=ëçïáÉ=çÄàÉâíÄÉòçÖÉåÉ=oáëáâÉå=íê®ÖíK=gÉ=å~ÅÜ= òÉáíäáÅÜÉã= ^ìëã~≈= ÇÉê= sÉêÑΩÖìåÖëã~ÅÜí= â~åå= ÇÉê= iÉ~ëáåÖåÉÜãÉê= ÑçäÖäáÅÜ= ~ìÅÜ= ïáêíëÅÜ~ÑíäáÅÜÉê=báÖÉåíΩãÉê=ëÉáåK=fëí=Éê=ïáêíëÅÜ~ÑíäáÅÜÉê=báÖÉåíΩãÉêI=ëç=ãìëë=Éê=ìåÇ= åáÅÜí=ÇÉê=iÉ~ëáåÖÖÉÄÉê=ÇÉå=iÉ~ëáåÖJdÉÖÉåëí~åÇ=Äáä~åòáÉêÉåK= _Éáã= ëçÖK= péÉòá~äJiÉ~ëáåÖI= ÄÉá= ÇÉã= Ç~ë= iÉ~ëáåÖçÄàÉâí= ëéÉòáÉää= ~ìÑ= ÇÉå= iÉ~ëáåÖJ åÉÜãÉê= ~ÄÖÉëíáããí= ìåÇ= ~ã= båÇÉ= ÇÉê= §ÄÉêä~ëëìåÖëòÉáí= åìê=îçå= ÇáÉëÉã= ïÉáíÉêÖÉJ åìíòí=ïÉêÇÉå=â~åå=EòK_K=áåÇáîáÇìÉää=ÜÉêÖÉëíÉääíÉ=cÉêíáÖìåÖë~åä~ÖÉåFI=äáÉÖí=Ç~ë=ïáêíJ ëÅÜ~ÑíäáÅÜÉ=báÖÉåíìã=ÖÉåÉêÉää=ÄÉáã=iÉ~ëáåÖåÉÜãÉêK=bê=Ü~í=~äëç=òì=Äáä~åòáÉêÉåK= = = =
s
táêíëÅÜ~ÑíäáÅÜÉë=ìåÇ=àìêáëíáëÅÜÉë=báÖÉåíìã=
12. Fremdfinanzierung
235
12.3 Verbuchung fã=cçäÖÉåÇÉå=ïÉêÇÉå=åìå=íóéáëÅÜÉ=_ìÅÜìåÖëîçêÖ®åÖÉ=ÇÉê=cêÉãÇÑáå~åòáÉêìåÖ=~åJ Ü~åÇ=ÇáîÉêëÉê=_ÉáëéáÉäÉ=å®ÜÉê=Éêâä®êíK==
12.3.1 Kreditaufnahme _Éá= ÇÉê= ÄìÅÜÜ~äíÉêáëÅÜÉå= bêÑ~ëëìåÖ= ÉáåÉê= hêÉÇáí~ìÑå~ÜãÉ= ÄÉá= ÉáåÉê= _~åâ= áëí= òìJ å®ÅÜëí= ~ìÑ= ÇáÉ= cêáëíáÖâÉáí=ÇÉë= hêÉÇáíÉë= òì= ~ÅÜíÉåK=^ÄÜ®åÖáÖ= Ç~îçå= ÉêÑçäÖí= ÇáÉ= sÉêJ ÄìÅÜìåÖ=~ìÑ=ÉáåÉã=ÇÉê=ÑçäÖÉåÇÉå=hçåíÉåW= =
hçåíçåìããÉê=
hçåíçÄÉòÉáÅÜåìåÖ=
cêáëíáÖâÉáí=
QOMM=
hìêòÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå=
Äáë=òì=N=g~Üê=
QORM=
i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå=
ãÉÜê=~äë=N=g~Üê=
q~ÄÉääÉ=OPW=_~åâîÉêÄáåÇäáÅÜâÉáíëâçåíÉå= =
_Éá= ÉáåÉê= iáÉÑÉê~åíÉåîÉêÄáåÇäáÅÜâÉáí= áëíI= ïáÉ= ÄÉêÉáíë= ÄÉÜ~åÇÉäíI= Ç~ë= hçåíç= QQMM= Ó= sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå=òì=îÉêïÉåÇÉåK= =
⌦= _ÉáëéáÉäW= ^ìÑå~ÜãÉ= ÉáåÉë= a~êäÉÜÉåë= Ei~ìÑòÉáíW= U= g~ÜêÉI= ^ìëò~ÜäìåÖW= NMM= BFK= aÉê= _Éíê~Ö= áå= e∏ÜÉ=îçå=NMMKMMMIMM=bìêç=ïáêÇ=~ìÑ=ÇÉã=_~åââçåíç=ÖìíÖÉëÅÜêáÉÄÉåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= QORM=Ó=i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå= =
_ìÅÜìåÖëë~íòW= =
OUMM=
NMMKMMMIMM=
~å=
QORM=
NMMKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= QORM=
===========OUMM= NMMKMMMIMM= =
e= = = =
p= =
======QORM= = OUMM=
e= NMMKMMMIMM=
= hçããí=Éë=ÄÉá=ÇÉê=^ìëò~ÜäìåÖ=ÉáåÉë=a~êäÉÜÉåë=òì=ÉáåÉã=^ÄëÅÜä~Ö=îçå=ÇÉê=hêÉÇáíJ ëìããÉI= ~äëç= òì= ÉáåÉê= åáÅÜí= îçääëí®åÇáÖÉå= ^ìëò~ÜäìåÖ= ÇÉë= hêÉÇáíëI= ëç= â~åå= ÇáÉëÉë= aáë~Öáç=áå=ÇÉê=e~åÇÉäëÄáä~åò=E¬=ORM=fff=ed_F=~ìÑ=ÇÉã=_Éëí~åÇëâçåíç=OVMN=Ó=aáë~J Öáç= ~âíáîáÉêí= ïÉêÇÉå= ìåÇ= ÄÉáã= g~ÜêÉë~ÄëÅÜäìëë= ÉáåÉê= ëçÖK= ^ÄëÅÜêÉáÄìåÖ= EîÖäK= a= QKOKNF= ìåíÉêòçÖÉå= ïÉêÇÉåK=få= ÇÉê= píÉìÉêÄáä~åò= áëí= ÇáÉë= mÑäáÅÜí= EaìêÅÜÄêÉÅÜìåÖ= ÇÉê= j~≈ÖÉÄäáÅÜâÉáíW=^âíáîáÉêìåÖëï~ÜäêÉÅÜí=áå=e~åÇÉäëÄáä~åò=ïáêÇ=òì=^âíáîáÉêìåÖëéÑäáÅÜí= áå=píÉìÉêÄáä~åòX=îäÖK=_=NKPKPFK= =
236
C. Laufende Buchungen in Industriebetrieben
^äíÉêå~íáî= â~åå= áå= ÇÉê= e~åÇÉäëÄáä~åò= ÇáÉ= sÉêÄìÅÜìåÖ= ÇÉë= aáë~Öáçë= ~ìÅÜ= ~äë= wáåëJ ~ìÑï~åÇ=~ìÑ=ÇÉã=hçåíç=TRVM=Ó=pçåëíáÖÉ=wáåëÉå=ìåÇ=®ÜåäáÅÜÉ=^ìÑïÉåÇìåÖÉå= E^ìÑï~åÇëâçåíçI=wìå~ÜãÉ=áã=pçääF=ÉêÑçäÖÉåI=Ç~=Éë=ëáÅÜ=ÜáÉêÄÉá=ìã=ÉáåÉ=^êí=îçêÖÉJ òçÖÉåÉå=wáåë=Ü~åÇÉäíK== =
⌦= _ÉáëéáÉäW= bë=ïáêÇ=Éáå=ä~åÖÑêáëíáÖÉë=a~êäÉÜÉå=áå=e∏ÜÉ=îçå=UMKMMMIMM=bìêç=~ìÑÖÉåçããÉåI=ïÉäJ ÅÜÉë= àÉÇçÅÜ= åìê= òì= VU= B= EOB= aáë~ÖáçF= ~ìëÄÉò~Üäí= ïáêÇK= bë= ïáêÇ= ëáÅÜ= Ç~ÑΩê= ÉåíJ ëÅÜáÉÇÉåI=Ç~ë=aáë~Öáç=áå=ÇÉê=e~åÇÉäëÄáä~åò=ëçÑçêí=~äë=^ìÑï~åÇ=ÖÉäíÉåÇ=òì=ã~ÅÜÉåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= TRVM=Ó=pçåëíáÖÉ=wáåëÉå=ìåÇ=®ÜåäáÅÜÉ=^ìÑïÉåÇìåÖÉå== QORM=Ó=i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå= =
_ìÅÜìåÖëë~íòW= =
OUMM=
TUKQMMIMM=
TRVM= =
NKSMMIMM=
= ~å=
QORM=
UMKMMMIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========OUMM=
e =
p=
====QORM=
QORM=
TUKQMMIMM= =
= =
=
=
= p=
= = ===========TRVM=
= = e =
= =
NKSMMIMM= =
= =
=
QORM=
OUMMI= TRVM= = =
= = =
e= UMKMMMIMM=
= = =
=
12.3.2 Laufende Buchungen fã= cçäÖÉåÇÉå= ïÉêÇÉå= íóéáëÅÜÉ= _ìÅÜìåÖÉåI= ÇáÉ= òïáëÅÜÉå= ^ìëJ= ìåÇ= oΩÅâò~ÜäìåÖ= îçå=hêÉÇáíÉå=~åÑ~ääÉå=â∏ååÉåI=~åÜ~åÇ=ÉáåÑ~ÅÜÉê=_ÉáëéáÉäÉ=Ç~êÖÉëíÉääíK=pÅÜïÉêéìåâí= äáÉÖí=Ç~ÄÉá=~ìÑ=ÇÉê=sÉêÄìÅÜìåÖ=îçå=dÉÄΩÜêÉå=ìåÇ=wáåëÉåK=bë=áëí=Ç~ÄÉá=ÄìÅÜìåÖëJ íÉÅÜåáëÅÜ=ïáÅÜíáÖI=çÄ=ÇáÉ=w~ÜäìåÖÉå=îçå=ÉáåÉã=hêÉÇáíáåëíáíìí=çÇÉê=ÉáåÉã=~åÇÉêÉå= h~ìÑã~åå=ÖÉÑçêÇÉêí=ÄòïK=ÖÉäÉáëíÉí=ïÉêÇÉåK== 12.3.2.1
Gebühren und Zinsen (Kreditinstitute)
sçå= dÉäÇáåëíáíìíÉå= ÄÉêÉÅÜåÉíÉ= péÉëÉå= ìåÇ= _É~êÄÉáíìåÖëÖÉÄΩÜêÉå= ëáåÇ= ÖêìåÇë®íòJ äáÅÜ=ìãë~íòëíÉìÉêÑêÉáK=aáÉë=Öáäí=~ìÅÜ=ÑΩê=wáåëÉå=~ìÑ=êÉáåÉ=cáå~åòÖÉëÅÜ®ÑíÉ=E^ìÑï~åÇJ= çÇÉê=bêíê~ÖFK= = =
12. Fremdfinanzierung
237
⌦= _ÉáëéáÉä=NW= aáÉ= _~åâ= ÄÉä~ëíÉí= Ç~ë= dáêçâçåíç= ÉáåÉë= råíÉêåÉÜãÉåë= ïÉÖÉå= §ÄÉêòáÉÜìåÖ= ãáí= UMIQP= bìêç= wáåëÉåK= wìÇÉã= Ñ~ääÉå= ÑΩê= ÇÉå= ^ÄêÉÅÜåìåÖëòÉáíê~ìã= hçåíçÑΩÜêìåÖëÖÉJ ÄΩÜêÉå=áå=e∏ÜÉ=îçå=NRIMM=bìêç=~åK= = _Éå∏íáÖíÉ=hçåíÉåW= =
STRM=Ó=hçëíÉå=ÇÉë=dÉäÇîÉêâÉÜêë== TRNM=Ó=wáåë~ìÑïÉåÇìåÖÉå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= = _ìÅÜìåÖëë~íòW= =
TRNM=
UMIQP=
STRM= =
NRIMM=
~å=
OUMM=
VRIQP=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
========TRNM=
OUMM=
= p=
e= =
UMIQP= =
= = ========STRM=
OUMM=
NRIMM= =
p=
= =
=
= = e= =
= =
= =
=
=========OUMM=
e=
TRNMI= STRM= = =
=
= = =
VRIQP=
= = =
= wáåë~ìÑïÉåÇìåÖÉå= ìåÇ= hçëíÉå= ÇÉë= dÉäÇîÉêâÉÜêë= E_É~êÄÉáíìåÖëÖÉÄΩÜêÉåI= hçåíçJ ÑΩÜêìåÖëÖÉÄΩÜêÉåI= _~åâéêçîáëáçåÉåI= dÉÄΩÜêÉå= ÑΩê= hçåíç~ìëòΩÖÉI= îÉê~ìëä~ÖíÉ= péÉëÉåI=ìëïKF=ïÉêÇÉå=àÉïÉáäë=~äë=^ìÑïÉåÇìåÖÉå=ÉêÑ~ëëí=ìåÇ=ëÅÜã®äÉêå=Ç~ãáí=ÇÉå= bêÑçäÖ=ÇÉë=råíÉêåÉÜãÉåëK=
=
⌦= _ÉáëéáÉä=OW= i~ìí= îçêäáÉÖÉåÇÉã= hçåíç~ìëòìÖ= ïìêÇÉå= ~ìÑ=ÇÉã= dáêçâçåíç= RIQS= bìêç= dìíÜ~ÄÉåJ òáåëÉå=ÑΩê=Ç~ë=~ÄÖÉä~ìÑÉåÉ=nì~êí~ä=ÖìíÖÉëÅÜêáÉÄÉåK= = _Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= RTNM=Ó=wáåëÉêíê®ÖÉ= = _ìÅÜìåÖëë~íòW= =
OUMM= = =
RIQS=
~å=
RTNM=
RIQS=
238
C. Laufende Buchungen in Industriebetrieben
hçåíÉåÇ~êëíÉääìåÖW= =
p= RTNM=
=====OUMM= RIQS= =
e= = = =
p=
=========RTNM=
=
= OUMM=
e= RIQS=
= wáåëÉêíê®ÖÉ=ëáåÇ=òï~ê=ìãë~íòëíÉìÉêÑêÉáI=ìåíÉêäáÉÖÉå=àÉÇçÅÜ=ëÉáí=ÇÉã=MNKMNKNVVP=ÇÉê= ëçÖK=wáåë~ÄëÅÜä~ÖëíÉìÉêI=ÇáÉ=ÉáåÉ=sçê~ìëò~ÜäìåÖ=~ìÑ=ÇáÉ=báåâçããÉåJ=ÄòïK=h∏êJ éÉêëÅÜ~ÑíëíÉìÉê=Ç~êëíÉääíI=ÇáêÉâí=îçå=ÇÉå=_~åâÉå=ÉáåòìÄÉÜ~äíÉå=ìåÇ=~å=Ç~ë=cáå~åòJ ~ãí= ~ÄòìÑΩÜêÉå= áëíK= _Éá= wáåëÉêíê®ÖÉå= ~ìë= páÅÜíÉáåä~ÖÉå= EdáêçâçåíÉåF= ãáí= ÉáåÉã= wáåëë~íò=îçå=åáÅÜí=ãÉÜê=~äë=N=B=Ñ®ääí=~ÄÉê=âÉáåÉ=wáåë~ÄëÅÜä~ÖëíÉìÉê=~åK= báåÉ= ëçäÅÜÉ= sçê~ìëò~ÜäìåÖ= áëí= Eëçä~åÖÉ= ÇáÉ= píÉìÉê= åçÅÜ= åáÅÜí= Ñ®ääáÖ= áëíF= ~å~äçÖ= òì= ~åÇÉêÉå=^åò~ÜäìåÖÉå=~äë=cçêÇÉêìåÖ=òì=ÄÉÜ~åÇÉäåK=bë=ïáêÇ=Ç~ÜÉê=ÑΩê=ëáÉ=Éáå=ëéÉJ òáÉääÉë= cçêÇÉêìåÖëâçåíç= łwáåë~ÄëÅÜä~ÖëíÉìÉê= ~äë= sçê~ìëò~ÜäìåÖ= ~ìÑ= bpí= ÄòïK= hpí = ~ìÑ= ÇÉê= ^âíáîëÉáíÉ= ÇÉê= _áä~åò= ÉáåÖÉêáÅÜíÉíI= ~ìÑ= ÇÉã= ÇáÉ= wáåë~ÄëÅÜä~ÖëíÉìÉê= ÉêÑ~ëëí= ïáêÇK=aáÉëÉë=hçåíç=ïáêÇ=Ç~åå=ÄÉá=ëé®íÉêÉê=píÉìÉê~ÄêÉÅÜåìåÖ=~ìÑÖÉä∏ëíK= =
⌦= _ÉáëéáÉäW= _Éá= ÉáåÉã= wáåëÉêíê~Ö= îçå= NMM= bìêç= ìåÇ= ÉáåÉê= wáåë~ÄëÅÜä~ÖëíÉìÉê= îçå= PM= B= ò~Üäí= ÇáÉ=_~åâ=åìê=TM=bìêç=~ìëK=aÉê=oÉëí=áëí=~äë=cçêÇÉêìåÖ=ÇÉë=råíÉêåÉÜãÉåë=ÖÉÖÉåΩÄÉê= ÇÉã=cáå~åò~ãí=òì=ÄÉíê~ÅÜíÉåK= = 12.3.2.2
Gebühren und Zinsen (unter Kaufleuten)
dÉê®í=Éáå=hìåÇÉ=áå=w~ÜäìåÖëîÉêòìÖI=ëç=áëí=ÇÉê=iáÉÑÉêÉê=ÄÉêÉÅÜíáÖíI=sÉêòìÖëòáåëÉå=áå= oÉÅÜåìåÖ=òì=ëíÉääÉåK=fëí=âÉáå=wáåëë~íò=îÉêÉáåÄ~êíI=ëç=äáÉÖí=ÇáÉëÉê=å~ÅÜ=¬=OUU=ff=_d_= ÄÉá= ÄÉáÇëÉáíáÖÉå= e~åÇÉäëÖÉëÅÜ®ÑíÉå= Eh~ìÑã~ååJh~ìÑã~ååF= U= mêçòÉåíéìåâíÉ= ΩÄÉê= ÇÉã=_~ëáëòáåëë~íò=ìåÇ=å~ÅÜ=¬=OUU=f=_d_=ÄÉá=ÉáåëÉáíáÖÉå=e~åÇÉäëÖÉëÅÜ®ÑíÉå=Eh~ìÑJ ã~ååJmêáî~íéÉêëçåF= R= mêçòÉåíéìåâíÉ= ΩÄÉê= ÇÉã= _~ëáëòáåëë~íòK= aÉê= _~ëáëòáåëë~íò= áëí= Ç~ÄÉá=Éáå=wáåëë~íòI=ÇÉê=ëáÅÜ=Ü~äÄà®ÜêäáÅÜ=®åÇÉêí=ìåÇ=áå=¬=OQT=_d_=ÇÉÑáåáÉêí=áëíK= sÉêòìÖëòáåëÉå= ëíÉääÉå= ÉáåÉå= pÅÜ~ÇÉåëÉêë~íò= ÑΩê= îÉêëé®íÉíÉ= w~ÜäìåÖ= Ç~ê= ìåÇ=ìåíÉêJ äáÉÖÉå=åáÅÜí=ÇÉê=rãë~íòëíÉìÉêK=råíÉê=h~ìÑäÉìíÉå=ÄÉêÉÅÜåÉíÉ=péÉëÉå=ìåÇ=dÉÄΩÜêÉå= ÜáåÖÉÖÉå=ëáåÇ=ìãë~íòëíÉìÉêéÑäáÅÜíáÖK=páÉ=ÖÉäíÉå=~äë=kÉÄÉåÑçêÇÉêìåÖÉåK= =
=
⌦= _ÉáëéáÉä=NW= sçå=ÉáåÉã=iáÉÑÉê~åíÉå=ÖÉÜí=Éáå=pÅÜêÉáÄÉå=ÉáåI=áå=ÇÉã=Éê=QRIMM=bìêç=sÉêòìÖëòáåëÉå= ìåÇ=j~ÜåëéÉëÉå=áå=e∏ÜÉ=îçå=QIRM=bìêç=áå=oÉÅÜåìåÖ=ëíÉääíK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
TRNM=Ó=wáåë~ìÑïÉåÇìåÖÉå== STRM=Ó=hçëíÉå=ÇÉë=dÉäÇîÉêâÉÜêë= OSMM=Ó=sçêëíÉìÉê== QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
=
12. Fremdfinanzierung
239
_ìÅÜìåÖëë~íòW= =
TRNM=
QRIMM=
STRM=
QIRM=
OSMM=
MIUS=
~å=
QQMM=
RMIPS=
=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========TRNM=
e= =
p=
QQMM= = p=
QRIMM= = = = ===========STRM=
= = = = e= =
= = =
QQMM= = p=
QIRM= = = = ===========OSMM=
= = = = e= =
= = =
= =
=
MIUS= =
QQMM=
======QQMM=
=
e=
= TRNMI=STRMI== = = OSMM= RMIPS= =
= = = =
= = =
= =
=
=
=
⌦= _ÉáëéáÉä=OW= a~=ëáÅÜ=Éáå=hìåÇÉ=ëÅÜçå=ëÉáí=åáÅÜí=ìåÉêÜÉÄäáÅÜÉê=wÉáí=áã=w~ÜäìåÖëîÉêòìÖ=ÄÉÑáåÇÉíI= ïáêÇ= Éê= ãáí= sÉêòìÖëòáåëÉå= áå= e∏ÜÉ= îçå= PMIRM= bìêç= ìåÇ= j~ÜåÖÉÄΩÜêÉå= îçå= RISM= bìêç=ÄÉä~ëíÉíK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= RTNM=Ó=wáåëÉêíê®ÖÉ== RQPM=Ó=^åÇÉêÉ=ëçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=bêíê®ÖÉ= QUMM=Ó=rãë~íòëíÉìÉê= =
_ìÅÜìåÖëë~íòW= =
OQMM=
PTINS=
~å=
RTNM=
PMIRM=
=
=
=
RQPM=
RISM=
=
=
=
QUMM=
NIMS=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=
==========OQMM=
e= =
p=
======RTNM=
= = RTNMI=RQPMI== PTINS= = QUMM= = =
= = = = = =
= = p=
= OQMM== = = ======RQPM=
PMIRM= = e=
=
= =
= =
=
= OQMM=
RISM=
=
=
=
=
=
=
=
=
e=
=
240
C. Laufende Buchungen in Industriebetrieben
=
= = =
=
= =
p=
= =
=
======QUMM=
e=
= OQMM=
NIMS=
=
12.3.3 Rückzahlung _~åââêÉÇáíêΩÅâò~ÜäìåÖÉå= ëÉíòÉå= ëáÅÜ= áå= ÇÉê= oÉÖÉä= ~ìë= qáäÖìåÖ= EoÉÇìòáÉêìåÖ= ÇÉê= oÉëíëÅÜìäÇF= ìåÇ= wáåëÉå= òìë~ããÉåK= páÉ= â∏ååÉå= ~ã= i~ìÑòÉáíÉåÇÉ= çÇÉê= ΩÄÉê= ÇáÉ= i~ìÑòÉáí=ÜáåïÉÖ=ÉêÑçäÖÉåK=aáÉ=oΩÅâò~ÜäìåÖ=îçå=iáÉÑÉê~åíÉåâêÉÇáíÉå=ïìêÇÉ=ìK~K=ÄÉJ êÉáíë=áå=ÇÉå=^ÄëÅÜåáíí=`=NKT=ìåÇ=`=SKQ=ÄÉÜ~åÇÉäíK== =
⌦= _ÉáëéáÉäW= báå=cÉëíÇ~êäÉÜÉå=áå=e∏ÜÉ=îçå=QUKMMMIMM=bìêç=ïáêÇ=~ã=båÇÉ=ÇÉê=i~ìÑòÉáí=òìë~ããÉå= ãáí=ÇÉã=wáåë=ÇÉë=äÉíòíÉå=jçå~íë=EOMMIMM=bìêçF=òìêΩÅâÄÉò~ÜäíK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
QORM=Ó=i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå= TRNM=Ó=wáåë~ìÑïÉåÇìåÖÉå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= =
_ìÅÜìåÖëë~íòW= =
QORM=
QUKMMMIMM=
TRNM=
OMMIMM=
~å=
OUMM=
QUKOMMIMM=
=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==========QORM=
OUMM=
QUKMMMIMM= _Éëí~åÇ=
e= = p= QUKMMMIMM= = =
=
=
p=
==========TRNM=
e= = =
OMMIMM= =
= = =
OUMM==
======OUMM=
=
=
=
=
e=
QORMI= QUKOMMIMM= TRNM==
=
=
=
= = =
=
= aáÉ=pçääÄìÅÜìåÖ=áã=hçåíç=QORM=ä∏ëí=ÇáÉ=ÄÉëíÉÜÉåÇÉ=_~åâîÉêÄáåÇäáÅÜâÉáí=~ìÑK=aÉë= tÉáíÉêÉå= ïáêÇ= ÇìêÅÜ= ÇáÉ= _ìÅÜìåÖ= ÇÉê= OMMIMM= bìêç= ~ìÑ= ÇÉã= hçåíç= TRNM= ÇÉê= ^ìÑJ ï~åÇ=ÇÉê=oÉÅÜåìåÖëéÉêáçÇÉ=ÉêÜ∏ÜíK=
12.3.4 Leasing aáÉ=sÉêÄìÅÜìåÖ=îçå=iÉ~ëáåÖ~ìÑïÉåÇìåÖÉå=ÉêÑçäÖí=~ìÑ=ÇÉã=^ìÑï~åÇëâçåíç=STNM= Ó=iÉ~ëáåÖK=a~ÄÉá=áëí=òì=ÄÉ~ÅÜíÉåI=Ç~ëë=iÉ~ëáåÖ~ìÑïÉåÇìåÖÉå=áã=sÉêÖäÉáÅÜ=òìê=fåJ ~åëéêìÅÜå~ÜãÉ= îçå= ~åÇÉêÉå= oÉÅÜíÉå= ìåÇ= aáÉåëíÉå= ïáÉ= Éíï~= jáÉíÉ= çÇÉê= m~ÅÜí= ÖêìåÇë®íòäáÅÜ=ìãë~íòëíÉìÉêéÑäáÅÜíáÖ=ëáåÇK=aáÉ=ÖÉå~ìÉ=sÉêÄìÅÜìåÖ=ïìêÇÉ=ÄÉêÉáíë= áå=^ÄëÅÜåáíí=`=PKN=ÄÉÜ~åÇÉäíK= =
13.
Privatkonto
=
13.1 Wesen des Privatkontos kÉÄÉå=ÉêÑçäÖëïáêâë~ãÉå=dÉëÅÜ®ÑíëîçêÑ®ääÉå=E_ìÅÜìåÖ=îçå=^ìÑïÉåÇìåÖÉå=ìåÇ=bêJ íê®ÖÉåF= â∏ååÉå= ëáÅÜ= ÄÉá= báåòÉäìåíÉêåÉÜãÉå= ìåÇ= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ïÉáíÉêÉ= báåÑäΩëëÉ=~ìÑ=ÇÉå=báÖÉåâ~éáí~äÄÉëí~åÇ=ÉêÖÉÄÉåK=wì=ÇáÉëÉå=ò®ÜäÉå=h~éáí~äÄÉïÉÖìåJ ÖÉå=òïáëÅÜÉå=ÇÉã=mêáî~íîÉêã∏ÖÉå=ÇÉë=råíÉêåÉÜãÉêë=ìåÇ=ÇÉã=_ÉíêáÉÄëîÉêã∏ÖÉåK= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=ÜáåÖÉÖÉå=Ü~ÄÉå=âÉáåÉ=łmêáî~íëéÜ®êÉ I=ÇKÜK=â∏ååÉå=åìê=a~êäÉJ ÜÉå=~å=dÉëÉääëÅÜ~ÑíÉê=ÖÉï®ÜêÉå=çÇÉê=^ìëëÅÜΩííìåÖÉå=ÄÉëÅÜäáÉ≈ÉåK= = p=
==báÖÉåâ~éáí~ä=
e= =
=
=
mêáî~íJ Éáåä~ÖÉå=
=
=
=
EbáÖÉåâ~éáí~äJ ãÉÜêìåÖÉåF=
=
p=
=======báÖÉåâ~éáí~ä=
mêáî~íJ Éåíå~ÜãÉå=
e=
=
=
EbáÖÉåâ~éáí~äJ = ãáåÇÉêìåÖÉåF=
=
= ^ÄÄáäÇìåÖ=TOW=mêáî~íÉáåä~ÖÉåJ=ìåÇ=Éåíå~ÜãÉå= = mêáî~íÉåíå~ÜãÉå= ëáåÇ= ÖÉÖÉÄÉåI= ïÉåå= ÇÉê= råíÉêåÉÜãÉê= òK_K= cáå~åòJ= çÇÉê= p~ÅÜJ ïÉêíÉ=~ìë=ÇÉã=_ÉíêáÉÄëîÉêã∏ÖÉå=Éåíåáããí=ìåÇ=áå=ëÉáå=mêáî~íîÉêã∏ÖÉå=ÉáåÑäáÉ≈Éå= ä®ëëíK= aáÉ= éêáî~íÉ= kìíòìåÖ= îçå= cáêãÉåîÉêã∏ÖÉå= EòK_K= hê~ÑíÑ~ÜêòÉìÖÉåF= Ñ®ääí= ÉÄÉåJ Ñ~ääë=áå=ÇáÉëÉ=h~íÉÖçêáÉK=råíÉê=mêáî~íÉáåä~ÖÉå=ÜáåÖÉÖÉå=îÉêëíÉÜí=ã~å=ÇáÉ=§ÄÉêíê~J ÖìåÖ=îçå=p~ÅÜ~åä~ÖÉå=çÇÉê=dÉäÇÉêå=~ìë=ÇÉã=mêáî~íîÉêã∏ÖÉå=ÇÉë=råíÉêåÉÜãÉêë=áå= Ç~ë=råíÉêåÉÜãÉåK= rã=ÉáåÉ=âä~êÉ=qêÉååìåÖ=òïáëÅÜÉå=ÇÉã=_ÉíêáÉÄëîÉêã∏ÖÉå=ìåÇ=ÇÉã=òìÖÉÑäçëëÉåÉå= mêáî~íâ~éáí~ä= ÄòïK= ÇÉå= òìê=éêáî~íÉå= sÉêïÉåÇìåÖ= ÉåíåçããÉåÉå= tÉêíÉå= ëáÅÜÉêëíÉäJ äÉå= òì= â∏ååÉåI= ÉêÑçäÖí= âÉáåÉ= ÇáêÉâíÉ= sÉêÄìÅÜìåÖ= éêáî~íÉê= sçêÖ®åÖÉ= ~ìÑ= ÇÉã= báJ ÖÉåâ~éáí~äâçåíçK=aÉëÜ~äÄ=ìåÇ=áã=fåíÉêÉëëÉ=ÇÉê=§ÄÉêëáÅÜíäáÅÜâÉáí=ïáêÇ=ÑΩê=àÉÇÉå=dÉJ ëÉääëÅÜ~ÑíÉê= Éáå= ëçÖK= mêáî~íâçåíç= ÉáåÖÉêáÅÜíÉíI= ~ìÑ= ÇÉã= ÇáÉ= ÉåíëéêÉÅÜÉåÇÉå= sçêJ Ö®åÖÉ=ÉêÑ~ëëí=ïÉêÇÉåK== _Éáã= mêáî~íâçåíç=Ü~åÇÉäí= Éë= ëáÅÜ= ìã= Éáå= råíÉêâçåíç=ÇÉë= hçåíçë=báÖÉåâ~éáí~äK= wìå~ÜãÉå=ÉêÑçäÖÉå=ÇÉëÜ~äÄ=áã=e~ÄÉå=ìåÇ=^Äå~ÜãÉå=áã=pçääK= =
p=
mêáî~íâçåíç=
mêáî~íÉ=båíå~ÜãÉå=
= ^ÄÄáäÇìåÖ=TPW=mêáî~íâçåíç= =
mêáî~íÉ=báåä~ÖÉå=
e=
242
C. Laufende Buchungen in Industriebetrieben
13.2 Buchungen und Abschluss 13.2.1 Private Entnahmen _Éá= ÇÉê= sÉêÄìÅÜìåÖ= éêáî~íÉê= båíå~ÜãÉå= áëí= ÄÉëçåÇÉêë= ~ìÑ= ÇáÉ= rãë~íòëíÉìÉêJ éÑäáÅÜíáÖâÉáí=ÉáåòÉäåÉê=sçêÖ®åÖÉ=òì=~ÅÜíÉåK=aáÉëÉ=ëíÉääí=ëáÅÜ=ïáÉ=ÑçäÖí=Ç~êW= = =
rãë~íòëíÉìÉêéÑäáÅÜíáÖ=E¬=N=f=kêK=N=rpídF=
rãë~íòëíÉìÉêÑêÉá=
= =
dÉäÇÉåíå~ÜãÉå= - _~êÖÉäÇÉåíå~ÜãÉ=~ìë= ÇÉê=_ÉíêáÉÄëâ~ëëÉ= çÇÉê=îçã=cáêãÉåJ Ä~åââçåíç= - _ÉÖäÉáÅÜìåÖ=éêáî~íÉê= sÉêÄáåÇäáÅÜâÉáíÉå= ΩÄÉê=Ç~ë=cáêãÉåJ Ä~åââçåíç=
= = = = = =
p~ÅÜÉåíå~ÜãÉå=
kìíòìåÖëÉåíå~ÜãÉå=
E¬=P=fÄ=kêK=N=rpídF=
E¬=P=fu=~=rpídF=
båíå~ÜãÉ=îçå= - bêòÉìÖåáëëÉå= - e~åÇÉäëï~êÉå== - ^åä~ÖÉÖÉÖÉåJ ëí®åÇÉå=
mêáî~íÉ=kìíòìåÖ=îçå= _ÉíêáÉÄëîÉêã∏ÖÉå= - _ÉíêáÉÄëJmâï= - cáêãÉåJqÉäÉÑçåJ ~åä~ÖÉ= - ÉíÅK=
= ^ÄÄáäÇìåÖ=TQW=rãë~íòëíÉìÉêéÑäáÅÜíáÖâÉáí=éêáî~íÉê=båíå~ÜãÉå= =
_Éá=dÉäÇJ=ìåÇ=kìíòìåÖëÉåíå~ÜãÉå=ä~ëëÉå=ëáÅÜ=ÇáÉ=òìê=sÉêÄìÅÜìåÖ=åçíïÉåÇáÖÉå= bìêçJtÉêíÉ= êÉä~íáî= äÉáÅÜí= ÉêãáííÉäåK= _Éá= dÉäÇÉåíå~ÜãÉå= äáÉÖÉå= ÄÉêÉáíë= âçåâêÉíÉ== bìêçJtÉêíÉ= îçê= ìåÇ= ÄÉá= kìíòìåÖëÉåíå~ÜãÉå= áëí= äÉÇáÖäáÅÜ= Éáå= ^åíÉáä= ~å= ÉáåÉã= ÖÉJ ïáëëÉå=^ìÑï~åÇëîçäìãÉå=òì=ÉêêÉÅÜåÉåK= =
⌦= dÉäÇÉåíå~ÜãÉ=NW= aÉê= råíÉêåÉÜãÉê= Éåíåáããí= ~ìë= ÇÉê= råíÉêåÉÜãÉåëâ~ëëÉ= OMMIMM= bìêç= ÑΩê= éêáî~íÉ= wïÉÅâÉK= =
_Éå∏íáÖÉ=hçåíÉåW= =
PMMN=Ó=mêáî~íâçåíç=EdÉëÉääëÅÜ~ÑíÉê=^F= OUUM=Ó=h~ëëÉ= =
_ìÅÜìåÖëë~íòW= =
PMMN=
OMMIMM=
~å=
OUUM=
OMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OUUM= =
======PMMN= OMMIMM= =
e= = = =
p= =
====OUUM= = PMMN=
e= OMMIMM=
13. Privatkonto
243
aìêÅÜ= ÇáÉ= mêáî~íÉåíå~ÜãÉ= îÉêêáåÖÉêí= ëáÅÜ= ëçïçÜä= ÇÉê=h~ëëÉåÄÉëí~åÇ= ~äë= ~ìÅÜ= Ç~ë= báÖÉåâ~éáí~ä=E_ìÅÜìåÖ=áã= pçää=ÇÉë=mêáî~íâçåíçëF=ÇÉë=råíÉêåÉÜãÉåëK=rãë~íòëíÉìÉê= Ñ®ääí=åáÅÜí=~åK= = ⌦= dÉäÇÉåíå~ÜãÉ=OW= aÉê= råíÉêåÉÜãÉê= ΩÄÉêïÉáëí= ÇáÉ= oÉÅÜåìåÖ= ÑΩê= ÇáÉ= oÉé~ê~íìê= ëÉáåÉë= éêáî~íÉå= mâïë= ΩÄÉê=Ç~ë=cáêãÉåÄ~åââçåíçK=aáÉ=oÉÅÜåìåÖ=ä~ìíÉí=~ìÑ=OPOIMM=bìêç=EÄêìííçFK= = _Éå∏íáÖÉ=hçåíÉåW= =
PMMN=Ó=mêáî~íâçåíç=EdÉëÉääëÅÜ~ÑíÉê=^F= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= = _ìÅÜìåÖëë~íòW= =
PMMN=
OPOIMM=
~å=
OUUM=
OPOIMM=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
===PMMN=
OUMM=
e= =
OPOIMM= =
= =
p= =
=========OUMM=
e=
= PMMN=
OPOIMM=
= aáÉ=rãë~íòëíÉìÉê=Ç~êÑ=áå=ÇáÉëÉã=c~ää=åáÅÜí=Éíï~=~ìÑ=ÇÉã=hçåíç=OSMM=~ìëÖÉïáÉëÉå= ïÉêÇÉåI=Ç~=ëáÉ=ÇÉê=råíÉêåÉÜãÉê=~äë=mêáî~íéÉêëçå=EsÉêÄê~ìÅÜÉêF=ëÉäÄëí=òì=íê~ÖÉå=Ü~í= ìåÇ=åáÅÜí=ãáí=ÇÉê=w~Üää~ëí=~å=Ç~ë=cáå~åò~ãí=îÉêêÉÅÜåÉí=ïáêÇK= = ⌦= kìíòìåÖëÉåíå~ÜãÉW= aÉê= éêáî~íÉ= kìíòìåÖë~åíÉáä= ~å= ÇÉê= ÑáêãÉåÉáÖÉåÉå= qÉäÉÑçå~åä~ÖÉ= ä~Ö= áã= ^ÄêÉÅÜJ åìåÖëòÉáíê~ìã=ÄÉá=Å~K=PM=BK=aáÉ=ÖÉë~ãíÉå=^ìÑïÉåÇìåÖÉå=ä~ÖÉå=ÄÉá=ORMIMM=bìêçK= =
_Éå∏íáÖÉ=hçåíÉåW= =
PMMN=Ó=mêáî~íâçåíç=EdÉëÉääëÅÜ~ÑíÉê=^F= RQOM=Ó=båíå~ÜãÉ=îçå=dÉÖÉåëí®åÇÉå=ìåÇ=ëçåëíáÖÉå=iÉáëíìåÖÉå= =
EÉÜÉã~äë=łbáÖÉåîÉêÄê~ìÅÜ F=
QUMM=Ó=rãë~íòëíÉìÉê== =
_ìÅÜìåÖëë~íòW= =
PMMN= = =
UVIOR= =
~å=
RQOM=
TRIMM=
=
QUMM=
NQIOR=
244
C. Laufende Buchungen in Industriebetrieben
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=========PMMN=
RQOMI= QUMM=
e= =
p=
=========RQOM=
UVIOR= =
= =
=
= PMMN=
=
= =
= =
=
= =
=
= =
= =
p=
=
= =
= =
=
============QUMM= = PMMN=
e= TRIMM=
= e= NQIOR=
= = båíåçããÉåÉ=p~ÅÜïÉêíÉ=ëáåÇ=å~ÅÜ=¬=S=f=kêK=Q=pK=N=bpíd=áå=ÇÉê=píÉìÉêÄáä~åò=ãáí= ÇÉã= ëçÖK= qÉáäïÉêí= EîÖäK= aK= OKOKPKOF= ~åòìëÉíòÉå= ëáåÇK= _ÉãÉëëìåÖëÖêìåÇä~ÖÉ= ÑΩê= ÇáÉ= rpí=áëí=å~ÅÜ=¬=NM=s=rpíd=ëíÉíë=ÇáÉëÉê=qÉáäïÉêíK=få=ÇÉê=e~åÇÉäëÄáä~åò=ÖáÄí=Éë=âÉáåÉ= ìåãáííÉäÄ~êÉå=oÉÖÉäìåÖÉå=òìê=_ÉïÉêíìåÖ=îçå=båíå~ÜãÉåK= =
⌦= p~ÅÜÉåíå~ÜãÉ=NW= báå= råíÉêåÉÜãÉê= Éåíåáããí= òìê= báåêáÅÜíìåÖ= ëÉáåÉê= mêáî~íïçÜåìåÖ= Éáå= îçã= råíÉêJ åÉÜãÉå=ÜÉêÖÉëíÉääíÉë= j∏ÄÉäëíΩÅâK= aÉê= qÉáäïÉêí=ÇáÉëÉë=cÉêíáÖÉêòÉìÖåáëëÉë= Erãä~ìÑJ îÉêã∏ÖÉåF=äáÉÖí=ÄÉá=OMMIMM=bìêç=åÉííçK= =
_Éå∏íáÖÉ=hçåíÉåW= =
PMMN=Ó=mêáî~íâçåíç=EdÉëÉääëÅÜ~ÑíÉê=^F= RQOM=Ó=båíå~ÜãÉ=îçå=dÉÖÉåëí®åÇÉå=ìåÇ=ëçåëíáÖÉå=iÉáëíìåÖÉå= =
EÉÜÉã~äë=łbáÖÉåîÉêÄê~ìÅÜ F=
QUMM=Ó=rãë~íòëíÉìÉê== =
_ìÅÜìåÖëë~íòW= =
PMMN=
OPUIMM=
=
=
~å=
RQOM=
OMMIMM=
=
QUMM=
PUIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
============PMMN=
e= =
p=
RQOMI=QUMM= OPUIMM= = = = = = = =
= = = = = =
= = p=
=
= =
=
= =
====RQOM=
e=
= PMMN= = = =======QUMM=
OMMIMM= = e=
= PMMN=
PUIMM=
= ⌦= p~ÅÜÉåíå~ÜãÉ=OW= bë= ÉêÑçäÖí= ÇáÉ= éêáî~íÉ= båíå~ÜãÉ= ÉáåÉë= mâïë= E~ÄåìíòÄ~êÉë= ^åä~ÖÉîÉêã∏ÖÉåFK= aÉê= ~âíìÉääÉ= _ìÅÜïÉêí= áå= ÇÉê= píÉìÉêÄáä~åò= E~åíÉáäáÖÉ= ^ÄëÅÜêÉáÄìåÖ= òìã= wÉáíéìåâí= ÇÉê= =
13. Privatkonto
245
båíå~ÜãÉ= ÄÉêÉáíë= ÉêÑçäÖíF= äáÉÖí= ÄÉá= PKQRMIMM= bìêçK= aÉê=qÉáäïÉêí= òìã= wÉáíéìåâí= ÇÉê= båíå~ÜãÉ=ÄÉíê~ÖÉ=OKVMMIMM=bìêçK== _Éá= båíå~ÜãÉ= ÉáåÉë= dÉÖÉåëí~åÇÉë= ÇÉë= ^åä~ÖÉîÉêã∏ÖÉåë= áëí= áããÉê= ÇÉê= ~âíìÉääÉ= _ìÅÜïÉêí=~ìë=ÇÉã=àÉïÉáäáÖÉå=_Éëí~åÇëâçåíç=~ìëòìÄìÅÜÉå=ìåÇ=òìê=bêãáííäìåÖ=ÇÉë= _ìÅÜÖÉïáååÉë=ERQSMF=çÇÉê=_ìÅÜîÉêäìëíÉë=ESVSMF=ãáí=ÇÉã=~âíìÉääÉå=qÉáäïÉêí=òì= îÉêÖäÉáÅÜÉåK=c~ääë=ÉêÑçêÇÉêäáÅÜ=áëí=ÉáåÉ=~åíÉáäáÖÉ=^ÄëÅÜêÉáÄìåÖ=EîäÖK=a=OKNKQKOF=ÇìêÅÜJ òìÑΩÜêÉåI=ìã=ÇÉå=~âíìÉääÉå=_ìÅÜïÉêí=òì=ÉêãáííÉäåK=eáÉê=äáÉÖí=ÇáÉëÉê=ÄÉêÉáíë=îçêK= = = qÉáäïÉêí= OKVMMIMM= Ó==_ìÅÜïÉêí= PKQRMIMM= ÓRRMIMM=
Z==sÉêäìëí=~ìë=ÇÉã=^ÄÖ~åÖ=ÇÉë=mâï=
= _Éå∏íáÖíÉ=hçåíÉåW= =
PMMN=Ó=mêáî~íâçåíç=EdÉëÉääëÅÜ~ÑíÉê=^F= MUQM=Ó=cìÜêé~êâ== QUMM=Ó=rãë~íòëíÉìÉê== SVSM=Ó=sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=dÉÖÉåëí®åÇÉå=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë= =
_ìÅÜìåÖëë~íò=EçÜåÉ=fåíÉêáãëâçåíç=RQNMX=~ìÅÜ=ãáí=ã∏ÖäáÅÜFW= =
PMMN=
PKQRNIMM=
SVSM=
RRMIMM=
=
=
= ~å=
MUQM=
PKQRMIMM=
=
QUMM=
RRNIMM=
=
=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= MUQMI= QUMM= = p=
MUQMI= QUMM=
=========PMMN=
e= = p=
PKQRNIMM= =
= = =
======MUQM=
= = ========SVSM=
= = = e= = p=
PMMNI= SVSM= = = =========QUMM=
RRMIMM= =
= = =
=
=
PMMNI= SVSM=
e= PKQRMIMM=
= e= RRNIMM=
=
13.2.2 Private Einlagen få= ÇáÉëÉã= _ÉêÉáÅÜ= áëí= òïáëÅÜÉå= dÉäÇJ= ìåÇ= p~ÅÜÉáåä~ÖÉå= òì= ìåíÉêëÅÜÉáÇÉåK= råíÉê= dÉäÇÉáåä~ÖÉå=Ñ~ääÉå=ÇáÉ=báåä~ÖÉ=îçå=_~êÖÉäÇ=áå=ÇáÉ=råíÉêåÉÜãÉåëâ~ëëÉI=báåä~ÖÉå= ~ìÑ= Ç~ë= råíÉêåÉÜãÉåëÄ~åââçåíç= ìåÇ= ÇáÉ= _ÉÖäÉáÅÜìåÖ= ÄÉíêáÉÄäáÅÜÉê= oÉÅÜåìåÖÉå= ÇìêÅÜ= éêáî~íÉ= _~êò~ÜäìåÖ= çÇÉê= §ÄÉêïÉáëìåÖK= p~ÅÜÉáåä~ÖÉå= ìãÑ~ëëÉå= ÄÉáëéáÉäëJ ïÉáëÉ=ÇáÉ=báåä~ÖÉ=îçå=ÄÉÄ~ìíÉå=çÇÉê=ìåÄÉÄ~ìíÉå=dêìåÇëíΩÅâÉå=çÇÉê=c~ÜêòÉìÖÉåK= _ÉáÇÉ=h~íÉÖçêáÉå=ëáåÇ=åáÅÜí=ìãë~íòëíÉìÉêéÑäáÅÜíáÖK== =
246
C. Laufende Buchungen in Industriebetrieben
p~ÅÜÉáåä~ÖÉå=ëáåÇ=ëíÉìÉêêÉÅÜíäáÅÜ=ÖêìåÇë®íòäáÅÜ=ãáí=áÜêÉã=qÉáäïÉêí=~åòìëÉíòÉåK=^ìëJ å~ÜãÉå=îçå=ÇáÉëÉê=oÉÖÉäìåÖ=ÑáåÇÉå=ëáÅÜ=ïáÉ=ÇáÉ=oÉÖÉäìåÖ=ëÉäÄëí=áã=¬=S=s=bpídK= =
⌦= _ÉáëéáÉäÉW= =
dÉäÇÉáåä~ÖÉW= aÉê=råíÉêåÉÜãÉê=ò~Üäí=RKMMMIMM=bìêç=mêáî~íâ~éáí~ä=~ìÑ=Ç~ë=cáêãÉåÄ~åââçåíç=ÉáåK= =
_Éå∏íáÖÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF== PMMN=Ó=mêáî~íâçåíç=EdÉëÉääëÅÜ~ÑíÉê=^F= =
_ìÅÜìåÖëë~íòW= =
OUMM=
RKMMMIMM=
~å=
PMMN=
RKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= PMMN=
=====OUMM=
e= =
RKMMMIMM= =
= =
p=
======PMMN= = OUMM=
=
e= RKMMMIMM=
= p~ÅÜÉáåä~ÖÉW= báåÄêáåÖìåÖ=ÉáåÉë=péçêíï~ÖÉåë=áå=Ç~ë=råíÉêåÉÜãÉåK=aÉê=qÉáäïÉêí=òìã=łsÉêëÅÜáÉJ ÄìåÖëòÉáíéìåâí =ä~Ö=ÄÉá=PRKRRMIMM=bìêçK= =
_Éå∏íáÖÉ=hçåíÉåW= =
MUQM=Ó=cìÜêé~êâ== PMMN=Ó=mêáî~íâçåíç=EdÉëÉääëÅÜ~ÑíÉê=^F= =
_ìÅÜìåÖëë~íòW= =
MUQM=
PRKRRMIMM=
~å=
PMMN=
PRKRRMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= PMMN=
==========MUQM= PRKRRMIMM= =
e= = = =
p= =
PMMN= = MUQM=
e= PRKRRMIMM=
=
13.2.3 Kontenabschluss a~=Éë=ëáÅÜ=ÄÉáã=mêáî~íâçåíç=ìã=Éáå=råíÉêâçåíç=ÇÉë=hçåíçë=łbáÖÉåâ~éáí~ä =Ü~åÇÉäíI= ïáêÇ=Éë=òìã=_áä~åòëíáÅÜí~Ö=~ìÅÜ=ΩÄÉê=ëÉäÄáÖÉë=~ÄÖÉëÅÜäçëëÉåK=a~ÇìêÅÜI=Ç~ëë=Éë=ÄÉá= =
13. Privatkonto
247
mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ãáí= ãÉÜê= ~äë= ÉáåÉã= dÉëÉääëÅÜ~ÑíÉê= ãÉÜêÉêÉ= báÖÉåâ~éáí~äJ âçåíÉå= ìåÇ= Ç~ãáí= ~ìÅÜ= ãÉÜêÉêÉ= mêáî~íâçåíÉå= ÖÉÄÉå= â~ååI= áëí= ~ìÑ= ÉáåÉ= ÉåíëéêÉJ ÅÜÉåÇÉ=wìçêÇåìåÖ=òì=~ÅÜíÉåK= fã=cçäÖÉåÇÉå=ëáåÇ=ëÅÜÉã~íáëÅÜ=ÇáÉ=ã∏ÖäáÅÜÉå=c®ääÉ=Ç~êÖÉëíÉääíI=ÇáÉ=ÄÉáã=^ÄëÅÜäìëë= ÇÉë= mêáî~íâçåíçë= ÇÉë= dÉëÉääëÅÜ~ÑíÉêë= ^= ~ìÑíêÉíÉå= â∏ååÉåK= aáÉ= s~êá~åíÉI= Ç~ëë= Éë= òì= âÉáåÉêäÉá= éêáî~íÉå= báåä~ÖÉå= ìåÇ= båíå~ÜãÉå= â~ãI= ïáêÇ= åáÅÜí= ÄÉêΩÅâëáÅÜíáÖíI= Ç~= áå= ÇáÉëÉã= c~ää= Ç~ë= báÖÉåâ~éáí~ä= ÇÉë= dÉëÉääëÅÜ~ÑíÉêë= ^= åáÅÜí= ÇìêÅÜ= éêáî~íÉ= sçêÖ®åÖÉ= îÉê®åÇÉêí=ïáêÇ=ìåÇ=âÉáåÉ=_ìÅÜìåÖ=ÉêÑçêÇÉêäáÅÜ=áëíK= =
p=
=PMMN=Ó=mêáî~íâçåíç=
e= = p=
båíå~ÜãÉå=
PMMN=Ó=mêáî~íâçåíç=
=
báåä~ÖÉå=
p~äÇç=~å== PMMM=Ó=bâ= =
e=
báåä~ÖÉå=
båíå~ÜãÉå=
=
p~äÇç=~å== PMMM=Ó=bâ=
=_ìÅÜìåÖÉå=
= =
báåä~ÖÉå=[=båíå~ÜãÉå=
båíå~ÜãÉå=[=báåä~ÖÉå=
=
báÖÉåâ~éáí~äãÉÜêìåÖ=
báÖÉåâ~éáí~äãáåÇÉêìåÖ=
=
=
=
= =
PMMN=
= ========
~å=
=
PMMM=
=
PMMM=
=
~å=
=
PMMN=
^ÄÄáäÇìåÖ=TRW=mêáî~íâçåíç~ÄëÅÜäìëë= =
13.3 Erweiterte Distanzrechnung _Éá= ÇÉê= bêãáííäìåÖ= ÇÉë= g~ÜêÉëÉêÑçäÖÉë= ÇìêÅÜ= báÖÉåâ~éáí~äîÉêÖäÉáÅÜ= Eaáëí~åòêÉÅÜJ åìåÖI= îÖäK= ^= PKPKNF= ïìêÇÉ= ÄáëÜÉê= ÉáåÉ= báÖÉåâ~éáí~äãÉÜêìåÖ= ~äë= dÉïáåå= ìåÇ= ÉáåÉ= báÖÉåâ~éáí~äãáåÇÉêìåÖ=~äë=sÉêäìëí=ÖÉÇÉìíÉíK=mêáî~íÉáåä~ÖÉå=ìåÇ=JÉåíå~ÜãÉå=ÑΩÜêÉå= åìå=~ÄÉê=~ìÅÜ=òì=báÖÉåâ~éáí~äîÉê®åÇÉêìåÖÉåK=wìã=g~ÜêÉëÉêÑçäÖ=ÖÉÜ∏êÉå=~ÄÉê=åìê= àÉåÉ=sÉê®åÇÉêìåÖÉåI=ÇáÉ=~ìÑÖêìåÇ=ïáêíëÅÜ~ÑíäáÅÜÉê=^âíáîáí®íÉå=áã=dÉëÅÜ®Ñíëà~Üê=ÉåíJ ëí~åÇÉå=ëáåÇK=bë=ãìëë=~äëç=ÄÉá=ÇÉê=aáëí~åòêÉÅÜåìåÖ=ÉáåÉ=hçêêÉâíìê=îçêÖÉåçããÉå= ïÉêÇÉåK=a~ê~ìë=ÉêÖáÄí=ëáÅÜ=ÇáÉ=ëçÖK=ÉêïÉáíÉêíÉ=aáëí~åòêÉÅÜåìåÖK= =
====báÖÉåâ~éáí~ä=mÉêáçÇÉ=u= Ó== báÖÉåâ~éáí~ä=sçêéÉêáçÇÉ=
H==mêáî~íÉåíå~ÜãÉå= Ó== mêáî~íÉáåä~ÖÉå=
Z==g~ÜêÉëÉêÑçäÖ= =
^ÄÄáäÇìåÖ=TSW=bêïÉáíÉêíÉ=aáëí~åòêÉÅÜåìåÖ= = =
14.
Steuern
=
14.1 Verbuchung nach Steuerkategorien _Éá= ÇÉê= ÄìÅÜÜ~äíÉêáëÅÜÉå= bêÑ~ëëìåÖ= îçå= píÉìÉêå= ëáåÇ= ~ääÖÉãÉáå= ÑçäÖÉåÇÉ= píÉìÉêJ â~íÉÖçêáÉå=òì=ìåíÉêëÅÜÉáÇÉåW= = = = = = = =
^âíáîáÉêìåÖëJ éÑäáÅÜíáÖÉ= píÉìÉêå=
_ÉíêáÉÄäáÅÜÉ= ^ìÑï~åÇJ ëíÉìÉêå=
mêáî~íÉ= píÉìÉêå=
píÉìÉêå=~äë= ÇìêÅÜä~ìÑÉåÇÉ= mçëíÉå=
^âíáîáÉêìåÖ= ~ìÑ=_ÉJ ëí~åÇëâçåíç=
^ìÑï~åÇëJ ÄìÅÜìåÖ=
_ìÅÜìåÖ=~äë= mêáî~íJ Éåíå~ÜãÉ=
_ìÅÜìåÖ=~äë= sÉêÄáåÇäáÅÜJ âÉáí=
= ^ÄÄáäÇìåÖ=TTW=_ìÅÜÜ~äíÉêáëÅÜÉ=píÉìÉêÖêìééÉå= =
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=
NMMKMMMIMM== PKRMMIMM==
Z==^âíáîáÉêìåÖ=
NMPKRMMIMM==
=
_Éå∏íáÖÉ=hçåíÉåW= =
MRMM=Ó=råÄÉÄ~ìíÉ=dêìåÇëíΩÅâÉ== OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF== =
_ìÅÜìåÖëë~íòW= =
MRMM= =
NMPKRMMIMM=
~å=
OUMM=
NMPKRMMIMM=
250
C. Laufende Buchungen in Industriebetrieben
hçåíÉåÇ~êëíÉääìåÖW= =
p= OUMM=
============MRMM= NMPKRMMIMM= =
e= = = =
p= =
======OUMM= = MRMM=
e= NMPKRMMIMM=
=
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=
_ÉòÉáÅÜåìåÖ=
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= =
PMMN= =
URMIMM=
~å=
OUMM=
URMIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OUMM=
===PMMN=
e= =
URMIMM= =
= =
p= =
======OUMM=
e=
= PMMN=
URMIMM=
= 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= =
QUPM= =
QKRNOIMM=
~å=
OURM=
QKRNOIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
=
p=
========QUPM=
OURM=
QKRNOIMM= dÉë~ãí=
e= = p= QKRNOIMM= = =
=========OURM= = QUPM=
e= QKRNOIMM=
252
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= =
hçåíç= hçåíÉåÄÉòÉáÅÜåìåÖ=
oΩÅâÉêëí~ííìåÖ=
_ÉáëéáÉäÉ=
RQPM=
^åÇÉêÉ=ëçåëíáÖÉ= ÄÉíêáÉÄäáÅÜÉ=bêíê®ÖÉ=
píÉìÉê=~ìë=ÇÉã= ~âíìÉääÉå=táêíJ ëÅÜ~Ñíëà~Üê=
ÄÉíêáÉÄäáÅÜÉ=hê~ÑíÑ~ÜêòÉìÖJ ëíÉìÉêI=dÉïÉêÄÉëíÉìÉê=
RQVM=
mÉêáçÇÉåÑêÉãÇÉ= bêíê®ÖÉ=
píÉìÉê=~ìë=ÉáåÉã= îÉêÖ~åÖÉåÉå= táêíëÅÜ~Ñíëà~Üê=
ÄÉíêáÉÄäáÅÜÉ=hê~ÑíÑ~ÜêòÉìÖJ ëíÉìÉêI=dÉïÉêÄÉëíÉìÉê=
PMMN=
mêáî~íâçåíç== EdÉëÉääëÅÜ~ÑíÉê=^F=
éêáî~íÉ=píÉìÉê=
báåâçããÉåëíÉìÉêI== háêÅÜÉåëíÉìÉê=
q~ÄÉääÉ=ORW=píÉìÉêêΩÅâÉêëí~ííìåÖÉå=EhçåíÉåF= =
⌦= _ÉáëéáÉä=NW= dÉïÉêÄÉëíÉìÉêêΩÅâÉêëí~ííìåÖ= EÄÉíêáÑÑí= ÇáÉ= ~âíìÉääÉ= oÉÅÜåìåÖëéÉêáçÇÉF= ÇìêÅÜ= Ç~ë= cáå~åò~ãíK=aÉê=_ÉëÅÜÉáÇ=ä~ìíÉí=~ìÑ=RMMIMM=bìêçK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
RQPM=Ó=^åÇÉêÉ=ëçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=bêíê®ÖÉ= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= =
_ìÅÜìåÖëë~íòW= =
OUMM=
RMMIMM=
~å=
RQPM=
RMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
========OUMM=
RQPM=
RMMIMM= =
e= = = =
p= =
=======RQPM= = OUMM=
e= RMMIMM=
=
⌦= _ÉáëéáÉä=OW= báåâçããÉåëíÉìÉêêΩÅâÉêëí~ííìåÖ= EdÉëÉääëÅÜ~ÑíÉê= ^F= ÇìêÅÜ= Ç~ë= cáå~åò~ãíK= aÉê= îçêJ äáÉÖÉåÇÉ= _ÉëÅÜÉáÇ= ä~ìíÉí= ~ìÑ= NKORMIMM= bìêçK= aáÉ= dìíëÅÜêáÑí= ÉêÑçäÖí= ~ìÑ= ÇÉã= råíÉêJ åÉÜãÉåëÄ~åââçåíçK= =
14. Steuern
253
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= PMMN=Ó=mêáî~íâçåíç=EdÉëÉääëÅÜ~ÑíÉê=^F= = _ìÅÜìåÖëë~íòW= =
OUMM=
NKORMIMM=
~å=
PMMN=
NKORMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= PMMN=
========OUMM= NKORMIMM= =
e= = = =
p= =
======PMMN= = OUMM=
e= NKORMIMM=
= = píÉìÉêå~ÅÜò~ÜäìåÖÉå=ëáåÇ=~å~äçÖ=òì=ÄÉÜ~åÇÉäåK=aáÉ=k~ÅÜò~ÜäìåÖ=ÉáåÉê=éêáî~íÉå= píÉìÉê=áëí=~äë=mêáî~íÉåíå~ÜãÉ=EpçääÄìÅÜìåÖ=hçåíç=PMMNFI=ÇáÉ=k~ÅÜò~ÜäìåÖ=ÉáåÉê=ÄÉJ íêáÉÄäáÅÜÉå=píÉìÉê=~äë=éÉêáçÇÉåÑêÉãÇÉê=^ìÑï~åÇ=EpçääÄìÅÜìåÖ=hçåíç=SVVM=Ó=mÉêáçJ ÇÉåÑêÉãÇÉ= ^ìÑïÉåÇìåÖÉåF= ÄòïK= ëçåëíáÖÉê= ÄÉíêáÉÄäáÅÜÉê= ^ìÑï~åÇ= EpçääÄìÅÜìåÖ= hçåíç=SVPM=Ó=^åÇÉêÉ=ëçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=^ìÑïÉåÇìåÖÉåF=òì=ÄìÅÜÉåK=
=
= =
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=
^ÄëÅÜäìëëÄìÅÜìåÖÉå=
sçê~ÄëÅÜäìëëÄìÅÜìåÖÉå=
= = = = =
^ÄÄáäÇìåÖ=TUW=_ìÅÜìåÖëâêÉáëä~ìÑ= wì=_ÉÖáåå=ÉáåÉë=àÉÇÉå=dÉëÅÜ®Ñíëà~ÜêÉë=ëáåÇ=òìå®ÅÜëí=~ääÉ=hçåíÉå=òì=Éê∏ÑÑåÉå=ìåÇ= Ç~ååI=ÉåíëéêÉÅÜÉåÇ=ÇÉå=dêìåÇë®íòÉå=çêÇåìåÖëã®≈áÖÉê=_ìÅÜÑΩÜêìåÖ=ìåÇ=_áä~åòáÉJ êìåÖI= ÇáÉ= áã= i~ìÑÉ= ÇÉë= g~ÜêÉë= ~åÑ~ääÉåÇÉå= _ìÅÜìåÖÉå= Ç~êáå= îçêòìåÉÜãÉåK= wìã= PNKNOK= EÄòïK= _áä~åòëíáÅÜí~Ö= Z= båÇÉ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉëF= ÉêÑçäÖí= áã= o~ÜãÉå= ÇÉê= sçê~ÄëÅÜäìëëÄìÅÜìåÖÉå= ÇÉê= ^ÄëÅÜäìëë= ÇÉê= råíÉêâçåíÉå= ΩÄÉê= ÇáÉ= Ç~òìÖÉÜ∏êáÖÉå= e~ìéíâçåíÉå= EòK_K= ^ÄëÅÜäìëë= ÇÉë= hçåíçë= SMMN= ΩÄÉê= Ç~ë= hçåíç= SMMMFK= ^ì≈ÉêÇÉã= ïÉêÇÉå= áã= wìÖÉ= ÇÉê= ëçÖK= ^ÄëÅÜäìëëÄìÅÜìåÖÉå= ÇÉê= ^ÄëÅÜäìëë= ÇÉê= ^ìÑï~åÇëJ= ìåÇ= bêíê~ÖëâçåíÉå=ΩÄÉê=Ç~ë=dìsJhçåíçI=ÇáÉ=_ìÅÜìåÖ=ÇÉë=dìsJp~äÇçë=ΩÄÉê=Ç~ë=báÖÉåJ â~éáí~äâçåíç= ìåÇ= ÇÉê= ^ÄëÅÜäìëë= ~ääÉê= ~âíáîÉå= ìåÇ= é~ëëáîÉå= _Éëí~åÇëâçåíÉå= ΩÄÉê= Ç~ë=pÅÜäìëëÄáä~åòâçåíç=ÖÉí®íáÖíK=aáÉ=dÉë~ãíÜÉáí=ÇáÉëÉê=_ìÅÜìåÖÉå=ÄÉòÉáÅÜåÉí=ã~å= ~ìÅÜ=~äë=Ñçêã~äÉ=^ÄëÅÜäìëëÄìÅÜìåÖÉå=EêÉáåÉê=hçåíÉå~ÄëÅÜäìëëFK== _Éîçê= ÇáÉ= Ñçêã~äÉå= ^ÄëÅÜäìëëÄìÅÜìåÖÉå= ~ääÉêÇáåÖë= ÇìêÅÜÖÉÑΩÜêí= ïÉêÇÉå= â∏ååÉåI= ëáåÇ= _ìÅÜìåÖÉå= ~ìë= ÇÉã= hêÉáë= ÇÉê= sçê~ÄëÅÜäìëëÄìÅÜìåÖÉå= îçêòìåÉÜãÉåI= ÇáÉ= ã~å=~ìÅÜ=~äë=ã~íÉêáÉääÉ=^ÄëÅÜäìëëÄìÅÜìåÖÉå=ÄÉòÉáÅÜåÉíK=aáÉëÉ=Ü~ÄÉå=ÇáÉ=^ìÑJ Ö~ÄÉI=ÉáåÉ=êáÅÜíáÖÉ=^ÄÄáäÇìåÖ=ÇÉê=bêíê~ÖëJ=ìåÇ=sÉêã∏ÖÉåëä~ÖÉ=ëáÅÜÉêòìëíÉääÉåK= pç=ìåíÉêäáÉÖÉå=ÄÉáëéáÉäëïÉáëÉ=cÉêíáÖìåÖë~åä~ÖÉå=ÇìêÅÜ=ÇáÉ=Ç~ìÉêåÇÉ=kìíòìåÖ=ÉáåÉê= êÉÖÉäã®≈áÖÉå= tÉêíãáåÇÉêìåÖ= EòK_K= sÉêëÅÜäÉá≈FI= ÇáÉ= áå= ÇÉê= _ìÅÜÑΩÜêìåÖ= òìã= g~ÜJ êÉëÉåÇÉ= ~äë= ^ìÑï~åÇ= ~åòìëÉíòÉå= áëíK= aáÉëÉ= ÇìêÅÜ= ÇáÉ= ^ÄëÅÜêÉáÄìåÖ= ÉêÑ~ëëíÉ= tÉêíJ ãáåÇÉêìåÖ= ìåÇ= ~åÇÉêÉ= ã~íÉêáÉääÉ= ^ÄëÅÜäìëëÄìÅÜìåÖÉå= ëçêÖÉå= Ç~ÑΩêI= Ç~ëë= ÇáÉ=ÄÉJ íêçÑÑÉåÉå=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ=ÄòïK=táêíëÅÜ~ÑíëÖΩíÉê=áå=ÇÉê=_áä~åò=ãáí=ÇÉå=êáÅÜJ íáÖÉå=Ü~åÇÉäëJ=ÄòïK=ëíÉìÉêêÉÅÜíäáÅÜÉå=tÉêíÉå=~ìëÖÉïáÉëÉå=ïÉêÇÉå=ìåÇ=ÇÉê=bêÑçäÖ= ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=âçêêÉâí=å~ÅÜ=ÇÉå=sçêëÅÜêáÑíÉå=ÇÉë=e~åÇÉäëJ=ÄòïK=píÉìÉêêÉÅÜíë= Ç~êÖÉëíÉääí=ïáêÇK= ^åÇÉêë= ~ìëÖÉÇêΩÅâíI= ÇáÉåÉå= ã~íÉêáÉääÉ= ^ÄëÅÜäìëëÄìÅÜìåÖÉå= EoÉÅÜåìåÖë~ÄÖêÉåJ òìåÖëéçëíÉåI= ^ÄëÅÜêÉáÄìåÖÉåI= wìëÅÜêÉáÄìåÖÉåI= oΩÅâëíÉääìåÖÉåI= ìK®KF= ÇÉê= éÉêáçJ ÇÉåÖÉêÉÅÜíÉå= bêÑçäÖëÉêãáííäìåÖK= ^ìÑïÉåÇìåÖÉå= ìåÇ= bêíê®ÖÉ= ëçääÉå= ÇÉå= mÉêáçÇÉå= òìÖÉçêÇåÉí=ïÉêÇÉåI=áå=ÇÉåÉå=ëáÉ=îÉêìêë~ÅÜí=ïçêÇÉå=ëáåÇK=káÅÜí=ÇÉê=wÉáíéìåâí=ÇÉê= w~ÜäìåÖI=ëçåÇÉêå=ÇÉê=wÉáíéìåâí=ÇÉê=oÉáåîÉêã∏ÖÉåëîÉê®åÇÉêìåÖ=áëí=îçå=_Éä~åÖK=
258
D. Jahresabschluss
wìê= êáÅÜíáÖÉå= ^ÄÄáäÇìåÖ= ÇÉê= bêíê~ÖëJ= ìåÇ= sÉêã∏ÖÉåëä~ÖÉ= ãΩëëÉå= ~äëç= ~ääÉ= _áä~åòJ éçëáíáçåÉå= òìã= ^ÄëÅÜäìëë= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ÄÉïÉêíÉí= ïÉêÇÉåK= aáÉëÉ= mçëáíáçåÉå= Eå~ÅÜ=¬=OSS=ed_F=ïÉêÇÉå=áã=cçäÖÉåÇÉå=åçÅÜ=Éáåã~ä=ΩÄÉêëáÅÜíäáÅÜ=Ç~êÖÉëíÉääíK= = m^ppfs^=
^hqfs^=
= fãã~íÉêáÉääÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= E¬=OQU=ffI=ORR=fs=ed_X=¬¬=SIT=bpídF= p~ÅÜ~åä~ÖÉå=E¬=ORP=ff=ed_FW=
J dêìåÇëíΩÅâÉ= J íÉÅÜåáëÅÜÉ=^åä~ÖÉå=ìåÇ=j~ëÅÜáåÉå=
J ~åÇÉêÉ=^åä~ÖÉåI=_ÉíêáÉÄëJ=ìåÇ= dÉëÅÜ®Ñíë~ìëëí~ííìåÖÉå= J ÖÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå=ìåÇ=^åä~J ÖÉå=áã=_~ì=
cáå~åò~åä~ÖÉå=E¬=OTN=ed_FW=
J ^åíÉáäÉ=~å=îÉêÄìåÇÉåÉå=råíÉêJ åÉÜãÉå= J _ÉíÉáäáÖìåÖÉå=
J tÉêíé~éáÉêÉ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë= J ^ìëäÉáÜìåÖÉå=
=
dÉòÉáÅÜåÉíÉë=h~éáí~ä=E¬=OTO=f=ed_F=
h~éáí~äêΩÅâä~ÖÉ=E¬=OTO=ff=ed_F=
dÉïáååêΩÅâä~ÖÉå=E¬=OTO=fff=ed_F=
dÉïáååJLsÉêäìëíîçêíê~Ö=
g~ÜêÉëΩÄÉêëÅÜìëëLJÑÉÜäÄÉíê~Ö=
báÖÉåâ~éáí~ä=
oΩÅâëíÉääìåÖÉå=E¬=OQV=ed_F=
^åä~ÖÉîÉêã∏ÖÉå=E¬=OQT=ff=ed_F=
= sçêê®íÉ=E¬=ORP=fffI=ORS=ed_FW= J oçÜJI=eáäÑëJ=ìåÇ=_ÉíêáÉÄëëíçÑÑÉ= J ìåÑÉêíáÖÉ=bêòÉìÖåáëëÉI=ìåÑÉêíáÖÉ= iÉáëíìåÖÉå= J ÑÉêíáÖÉ=bêòÉìÖåáëëÉ=ìåÇ=t~êÉå=
J ÖÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå=
cçêÇÉêìåÖÉå=ìåÇ=ëçåëíáÖÉ=sÉêJ ã∏ÖÉåëÖÉÖÉåëí®åÇÉ=E¬=OSU=fs=ed_F=
sÉêÄáåÇäáÅÜâÉáíÉå=E¬=OSU=s=ed_F=
tÉêíé~éáÉêÉ=EëçïÉáí=åáÅÜí=^sF=
w~ÜäìåÖëãáííÉä=EÑäΩëëáÖÉ=jáííÉäFW= J h~ëëÉåÄÉëí~åÇ=
J _ìåÇÉëÄ~åâJ=ìåÇ=mçëíÖáêçÖìíJ Ü~ÄÉå= J dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=
rãä~ìÑîÉêã∏ÖÉå=
^âíáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ=
m~ëëáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ=
=
^ÄÄáäÇìåÖ=TVW=dêìåÇëíêìâíìê=ÇÉê=e~åÇÉäëÄáä~åò=
2.
Bewertung des Anlagevermögens
=
wìã=^åä~ÖÉîÉêã∏ÖÉå=ÖÉÜ∏êÉå=å~ÅÜ=¬=OQT=ff=ed_=~ääÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉI=ÇáÉ= Ç~ìÉêåÇ=ÇÉã=dÉëÅÜ®ÑíëÄÉíêáÉÄ=òì=ÇáÉåÉå=ÄÉëíáããí=ëáåÇI=ÇKÜK=ä®åÖÉê=~äë=N=g~Üê=áã= råíÉêåÉÜãÉå= îÉêÄäÉáÄÉå= ìåÇ= åáÅÜí= áã= o~ÜãÉå= ÇÉë= mêçÇìâíáçåëéêçòÉëëÉë= ïÉáíÉêJ îÉê~êÄÉáíÉí= ìåÇ= îÉêâ~ìÑí= ïÉêÇÉåK= bë= ä®ëëí= ëáÅÜ= ÖêçÄ= áå= áãã~íÉêáÉääÉ= sÉêã∏ÖÉåëÖÉJ ÖÉåëí®åÇÉ=EòK_K=m~íÉåíÉI=iáòÉåòÉåFI=p~ÅÜJ=EòK_K=j~ëÅÜáåÉåF=ìåÇ=cáå~åò~åä~ÖÉå=EòK_K= ^âíáÉå=òìê=ä~åÖÑêáëíáÖÉå=dÉäÇ~åä~ÖÉF=ìåíÉêíÉáäÉåK= = =
s=
aÉí~áääáÉêíÉ=däáÉÇÉêìåÖ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë=
=
fã=o~ÜãÉå=ÇáÉëÉë=dêìåÇâìêëÉë=ïáêÇ=ëÅÜïÉêéìåâíã®≈áÖ=ÇáÉ=_ÉïÉêíìåÖ=îçå=p~ÅÜJ ~åä~ÖÉå= ÄÉÜ~åÇÉäíK= bë= ïáêÇ= ~ì≈ÉêÇÉã= âìêò= ~ìÑ= ÇáÉ= _ÉïÉêíìåÖ= îçå= tÉêíé~éáÉêÉå= ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë=ÉáåÖÉÖ~åÖÉåK= = =
2.1 Planmäßige Abschreibung des Anlagevermögens ^ìë=dêΩåÇÉå=ÇÉë=dä®ìÄáÖÉêëÅÜìíòÉë=ëÅÜêÉáÄí=ÇÉê=dÉëÉíòÖÉÄÉê=ÉáåÉ=éÉêáçÇáëÅÜÉ=bêJ ÑçäÖëÉêãáííäìåÖ=áå=g~ÜêÉë~Äëí®åÇÉå=îçêK=dÉê~ÇÉ=ÇÉëÜ~äÄ=áëí=Éë=ïáÅÜíáÖI=~ääÉ=~åÑ~ääÉåJ ÇÉå= ^ìÑïÉåÇìåÖÉå= ìåÇ= bêíê®ÖÉ= ÇÉã= êáÅÜíáÖÉå= dÉëÅÜ®Ñíëà~Üê= òìòìçêÇåÉåK= _Éáã= báåâ~ìÑ= îçå= oçÜJI= eáäÑëJ= ìåÇ= _ÉíêáÉÄëëíçÑÑÉå= EîÉêÄê~ìÅÜëçêáÉåíáÉêíÉ= _ìÅÜìåÖF= áëí= ÇáÉë= ÉáåÑ~ÅÜI= Ç~= ÇÉê= ^ìÑï~åÇ= ãáí= ÇÉê= t~êÉåäáÉÑÉêìåÖ= ~åÑ®ääíK= báåÉ= åìíòìåÖëÄÉJ ÇáåÖíÉ= tÉêíãáåÇÉêìåÖ= ìåÇ= ÇÉê= ÖÉï∏ÜåäáÅÜÉ= tÉêíîÉêÑ~ää= ÄÉáã= ^åä~ÖÉîÉêã∏ÖÉå= â~åå= åìå= ~ÄÉê= ÄÉáëéáÉäëïÉáëÉ= åáÅÜí= ëç= ÉáåÑ~ÅÜ= ~ÄÖÉÜ~åÇÉäí= ïÉêÇÉåK= aáÉëÉ= ëáåÇ== ΩÄÉê= ÉáåÉ= ëçÖK= éä~åã®≈áÖÉ= ^ÄëÅÜêÉáÄìåÖ= Eáã= píÉìÉêêÉÅÜí= ÄÉòÉáÅÜåÉí= ~äë= ^ÄJ ëÉíòìåÖ=ÑΩê=^ÄåìíòìåÖ=E^Ñ^F=çÇÉê=pìÄëí~åòîÉêêáåÖÉêìåÖF=~äë=^ìÑï~åÇ=òì=ÉêÑ~ëëÉåK= =
^åä~ÖÉîÉêã∏ÖÉå=
= = =
~ÄåìíòÄ~ê=
åáÅÜí=~ÄåìíòÄ~ê=
=
→=éä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=
EòK_K=dêìåÇ=ìåÇ=_çÇÉåI=^âíáÉåF= →=âÉáåÉ=éä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=
ã~íÉêáÉää=
áãã~íÉêáÉää=
= = = = = = =
ÄÉïÉÖäáÅÜ=
ìåÄÉïÉÖäáÅÜ=
EòK_K=j~ëÅÜáåÉåI=_ÉíêáÉÄëîçêêáÅÜíìåJ ÖÉåI=dÉëÅÜ®Ñíë~ìëëí~ííìåÖF=
EòK_K=dÉÄ®ìÇÉLJíÉáäÉI=^ì≈Éå~åä~ÖÉåI= pÅÜ~ìÑÉåëíÉê~åä~ÖÉI=i~ÇÉåÉáåÄ~ìíÉåF=
= ^ÄÄáäÇìåÖ=UMW=sÉêÉáåÑ~ÅÜíÉ=báåíÉáäìåÖ=ÇÉê=dÉÖÉåëí®åÇÉ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë=
260
D. Jahresabschluss
táÉ=ÇáÉ=îçêÜÉêÖÉÜÉåÇÉ=^ÄÄáäÇìåÖ=òÉáÖíI=ïÉêÇÉå=åìê=dÉÖÉåëí®åÇÉ=ÇÉë=~ÄåìíòÄ~J êÉå= ^åä~ÖÉîÉêã∏ÖÉåë= ÉáåÉê= éä~åã®≈áÖÉå= ^ÄëÅÜêÉáÄìåÖ= ìåíÉêòçÖÉåK= få= ÇáÉJ ëÉã= h~éáíÉä= ïáêÇ= ëáÅÜ= ëÅÜïÉêéìåâíã®≈áÖ= ãáí= ÇÉê= ^ÄëÅÜêÉáÄìåÖ= ~ìÑ= ÄÉïÉÖäáÅÜÉ= ã~íÉêáÉääÉ=^åä~ÖÉÖÉÖÉåëí®åÇÉ=ÄÉÑ~ëëíK=fãã~íÉêáÉääÉ=^åä~ÖÉÖÉÖÉåëí®åÇÉI=ÇáÉ=áå=çÄáJ ÖÉê= ^ÄÄáäÇìåÖ= ÖÉå~ì= ÖÉåçããÉå= ~ìÅÜ= áå= ~ÄåìíòÄ~ê= ìåÇ= åáÅÜí= ~ÄåìíòÄ~ê= ëçïáÉ= ÄÉïÉÖäáÅÜ=ìåÇ=ìåÄÉïÉÖäáÅÜ=ÉáåÖÉíÉáäí=ïÉêÇÉå=ãΩëëíÉåI=ïÉêÇÉå=åáÅÜí=ÄÉÜ~åÇÉäíK== aáÉ=éä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=ïáêÇ=éÉêáçÇáëÅÜ=Eà®ÜêäáÅÜF=ÉêãáííÉäí=ìåÇ=ÇáÉåí=ÇÉê= sÉêíÉáäìåÖ= ÇÉê= ^åëÅÜ~ÑÑìåÖâçëíÉå= ~ìÑ= ÇáÉ= kìíòìåÖëÇ~ìÉê= EsÉêíÉáäìåÖë~ÄëÅÜêÉáJ ÄìåÖFI=Ç~=ÇáÉëÉ=ÖêìåÇë®íòäáÅÜ=ÄÉá=h~ìÑ=ÉáåÉë=^åä~ÖÉÖìíÉë=EîÖäK=`=SKNKN=J=SKNKPF=åáÅÜí= ëçÑçêí=~äë=^ìÑï~åÇ=ÖÉÄìÅÜí=ïÉêÇÉå=ÇΩêÑÉåK=bë=ïáêÇ=ÇìêÅÜ=ÇáÉ=^ÄëÅÜêÉáÄìåÖ=àÉÇÉê= mÉêáçÇÉ=Éáå=^ìÑï~åÇ=áå=e∏ÜÉ=ÇÉê=EÖÉëÅÜ®íòíÉåF=tÉêíãáåÇÉêìåÖ=òìÖÉçêÇåÉíK== aáÉ=sÉêêÉÅÜåìåÖ=ÇáÉëÉê=tÉêíãáåÇÉêìåÖÉå=ÄòïK=^ìÑïÉåÇìåÖÉå=ãáí=ÇÉå=~âíáîáÉêíÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÇÉë= ^åä~ÖÉÖìíÉë= ëíÉääí= ÇÉå= ÉáÖÉåíäáÅÜÉå= ^ÄëÅÜêÉáÄìåÖëîçêJ Ö~åÖ= Ç~êK= a~ÇìêÅÜ= ïÉêÇÉå= àÉÇÉë= dÉëÅÜ®Ñíëà~Üê= ~ääÉ= dÉÖÉåëí®åÇÉ= ÇÉë= ^åä~ÖÉîÉêJ ã∏ÖÉåëI= ÇáÉ= ÉáåÉê= tÉêíãáåÇÉêìåÖ= ìåíÉêäáÉÖÉåI= ãáí= ÇÉå= ìã= ÇáÉ= éä~åã®≈áÖÉ= ^ÄJ ëÅÜêÉáÄìåÖ= îÉêãáåÇÉêíÉå= ^åëÅÜ~ÑÑìåÖëJ= çÇÉê= eÉêëíÉääìåÖëâçëíÉå= áå= ÇÉê= _áä~åò= ~åJ ÖÉëÉíòí=E¬=ORP=ff=pK=N=ìåÇ=O=ed_I=¬=S=f=bpídFK=^ã=båÇÉ=ÇÉê=kìíòìåÖëÇ~ìÉê=áëí=Ç~åå= ëÅÜäáÉ≈äáÅÜ= ÇÉê= tÉêí= ÇÉê= ^åä~ÖÉ= ~ìÑ= MIMM= bìêç= ~åÖÉä~åÖíK= aáÉ= ÖÉë~ãíÉå= ^ìÑïÉåJ ÇìåÖÉå=ïìêÇÉå=áå=ÇÉå=dìsJoÉÅÜåìåÖÉå=ÇÉê=àÉïÉáäáÖÉå=mÉêáçÇÉå=ÖÉäíÉåÇ=ÖÉã~ÅÜí= ìåÇ= Ü~ÄÉå= Ç~ãáí= ÇÉå= ëíÉìÉêéÑäáÅÜíáÖÉå= dÉïáåå= ÇÉê= ÉåíëéêÉÅÜÉåÇÉå= mÉêáçÇÉ= îÉêJ ãáåÇÉêíK=a~=ëáÅÜ=ÇáÉëÉ=^ìÑïÉåÇìåÖÉå=áå=ÇÉê=h~äâìä~íáçå=ÇÉê=sÉêâ~ìÑëéêÉáëÉ=ÑΩê=ÉáJ ÖÉåÉ= mêçÇìâíÉ= ïáÇÉêëéáÉÖÉäåI= ïÉêÇÉå= ÇáÉ= ^ìëÖ~ÄÉå= ÑΩê= Ç~ë= ^åä~ÖÉÖìí= áã= i~ìÑÉ= ÇÉê=wÉáí=ïáÉÇÉê=áå=cçêã=îçå=rãë~íòÉêä∏ëÉå=EmêçÇìâíîÉêâ~ìÑ=îçê~ìëÖÉëÉíòíF=ÉáåÖÉJ åçããÉåK=a~ÇìêÅÜ=ëíÉÜÉå=Ñáå~åòáÉääÉ=jáííÉä=òìê=sÉêÑΩÖìåÖI=ÇáÉ=òìê=táÉÇÉêÄÉëÅÜ~ÑJ ÑìåÖ=ÇÉë=^åä~ÖÉÖìíÉë=ÇáÉåÉå=â∏ååÉåK=a~ÄÉá=áëí=àÉÇçÅÜ=òì=ÄÉ~ÅÜíÉåI=Ç~ëë=ÇáÉ=táÉJ ÇÉêÄÉëÅÜ~ÑÑìåÖâçëíÉå=áå=ÇÉê=oÉÖÉä=ΩÄÉê=ÇÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=äáÉÖÉåK=== =
⌦= _ÉáëéáÉäW= báåÉ= ^åä~ÖÉ= ïáêÇ= ÑΩê= TKRMMIMM= bìêç= ÉáåÖÉâ~ìÑíK= bë= ïáêÇ= ãáí= ÉáåÉê= kìíòìåÖëÇ~ìÉê= îçå=P=g~ÜêÉå=ÖÉêÉÅÜåÉíK= =
=
^åëÅÜ~ÑÑìåÖëâçëíÉåW=TKRMM=
N=
tÉêíãáåÇÉêìåÖW=OKRMM=
oÉëíïÉêíW=RKMMM=
O=
=
tÉêíãáåÇÉêìåÖW=OKRMM=
oÉëíïÉêíW=OKRMM=
P=
=
=
tÉêíãáåÇÉêìåÖW=OKRMM=
=
aáÉ=ÖÉë~ãíÉI=ΩÄÉê=ÇáÉ=kìíòìåÖëÇ~ìÉê=îÉêíÉáäíÉ=tÉêíãáåÇÉêìåÖ=ÄÉä®ìÑí=ëáÅÜ=ÜáÉê=~ìÑ= TKRMM= bìêç= ìåÇ= ÉåíëéêáÅÜí= ÖÉå~ì= ÇÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉåK= aÉê= oÉëíïÉêí= å~ÅÜ= P= g~ÜêÉå= äáÉÖí= ÄÉá= MIMM= bìêçK= a~= ÇáÉ= tÉêíãáåÇÉêìåÖÉå= áå= ÇÉå= h~äâìä~íáçåÉå= ÇÉê= àÉJ ïÉáäáÖÉå= dÉëÅÜ®Ñíëà~ÜêÉ= ENJPF= áå= cçêã= îçå= ^ìÑïÉåÇìåÖÉå= ÄÉêΩÅâëáÅÜíáÖí= ïçêÇÉå= ëáåÇI= ëçääíÉå= ~ã= båÇÉ= ÇÉê= kìíòìåÖëÇ~ìÉê= ïáÉÇÉê= TKRMMIMM= bìêç= ÉáåÖÉåçããÉå= ïçêÇÉå=ëÉáåI=ÇáÉ=ëç=ÉáåÉå=_Éáíê~Ö=òìê=_ÉëÅÜ~ÑÑìåÖ=ÉáåÉê=åÉìÉå=^åä~ÖÉ=äÉáëíÉåK=
=
hçåâêÉí= äáÉÖÉå= ÇáÉ= rêë~ÅÜÉå= ÑΩê= ÇáÉ= éä~åã®≈áÖÉ= ^ÄëÅÜêÉáÄìåÖ= áå= ÉáåÉê= ^ÄJ å~ÜãÉ= ÇÉê= kìíòìåÖëãÉåÖÉ= EkìíòìåÖëîçêê~íF= ÇÉë= ^åä~ÖÉÖÉÖÉåëí~åÇÉëI= ÉáåÉã= ^ÄJ ä~ìÑ=ÇÉê=kìíòìåÖëòÉáí=EòÉáíäáÅÜ=ÄÉÖêÉåòíÉê=kìíòìåÖëîçêê~íF=çÇÉê=ÇÉê=kçíïÉåÇáÖâÉáí= ÇÉê=mÉêáçÇÉå~ÄÖêÉåòìåÖK=
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= =
= = =
iÉáëíìåÖë~ÄÜ®åÖáÖÉ= ^ÄëÅÜêÉáÄìåÖ=
wÉáí~ÄÜ®åÖáÖÉ=^ÄJ ëÅÜêÉáÄìåÖ=
^ÄëÉíòìåÖ=ÑΩê=pìÄJ ëí~åòîÉêêáåÖÉêìåÖ=
iáåÉ~êÉ= =^ÄëÅÜêÉáÄìåÖ=
aÉÖêÉëëáîÉ= ^ÄëÅÜêÉáÄìåÖ=
mêçÖêÉëëáîÉ== ^ÄëÅÜêÉáÄìåÖ=
^êáíÜãÉíáëÅÜJ ÇÉÖêÉëëáîÉ= ^ÄëÅÜêÉáÄìåÖ=
dÉçãÉíêáëÅÜJ ÇÉÖêÉëëáîÉ= ^ÄëÅÜêÉáÄìåÖ=
= = = = = = = =
^ÄÄáäÇìåÖ=UNW=^ÄëÅÜêÉáÄìåÖëJL^ÄëÉíòìåÖëãÉíÜçÇÉå= =
aáÉ= t~Üä= ÇÉê= ^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉ= áëí= áã= e~åÇÉäëêÉÅÜí= ÑêÉáI= ãìëë= ~ÄÉê= ÇÉå= dêìåÇë®íòÉå= çêÇåìåÖëã®≈áÖÉê= _ìÅÜÑΩÜêìåÖ= ÉåíëéêÉÅÜÉå= ìåÇ= Ç~êÑ= áå= âÉáåÉã= c~ää= áã= âê~ëëÉå= dÉÖÉåë~íò= òìã= í~íë®ÅÜäáÅÜÉå= ^ÄåìíòìåÖëJ= ìåÇ= tÉêíãáåÇÉêìåÖëîÉêä~ìÑ= ÇÉë= sÉêã∏ÖÉåëÖÉÖÉåëí~åÇë= ëíÉÜÉåK= fã= píÉìÉêêÉÅÜí= áëí= ÇáÉ= ^ìëï~Üä= ÇÉê= ^Ñ^J jÉíÜçÇÉå=E^ÄëÉíòìåÖ=ÑΩê=^ÄåìíòìåÖ=ÄòïK=ÑΩê=pìÄëí~åòîÉêêáåÖÉêìåÖF=ÉáåÖÉëÅÜê®åâJ íÉê=EîÖäK=a=OKNKQKRFK=eáåëáÅÜíäáÅÜ=ÇÉê=jÉíÜçÇÉåòìä®ëëáÖâÉáí=Öáäí=~ääÖÉãÉáåW= =
^ÄëÅÜêÉáÄìåÖ=
e~åÇÉäëêÉÅÜí=
píÉìÉêêÉÅÜí=
äáåÉ~êÉ=Á=
òìä®ëëáÖ=
òìä®ëëáÖ=
ÖÉçãÉíêáëÅÜJÇÉÖêÉëëáîÉ=Á=
òìä®ëëáÖ=
ìåíÉê=báåëÅÜê®åâìåÖÉå= òìä®ëëáÖ=
~êáíÜãÉíáëÅÜJÇÉÖêÉëëáîÉ=Á=
òìä®ëëáÖ=
îÉêÄçíÉå=
éêçÖêÉëëáîÉ=Á=
áå=ÖÉïáëëÉå=c®ääÉå= òìä®ëëáÖ=
îÉêÄçíÉå=
iÉáëíìåÖëJÁ=
òìä®ëëáÖ=
òìä®ëëáÖ=
q~ÄÉääÉ=OSW=^ìëÖÉï®ÜäíÉ=^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉå=áã=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜí=
2. Bewertung des Anlagevermögens
2.1.3.1
263
Lineare Abschreibung
_Éá= ÇÉê= äáåÉ~êÉå= ^ÄëÅÜêÉáÄìåÖ= ïÉêÇÉå=ÇáÉ= ^åëÅÜ~ÑÑìåÖëJ= çÇÉê= eÉêëíÉääìåÖëâçëíÉå= E^ehF=ÖäÉáÅÜã®≈áÖ=~ìÑ=ÇáÉ=Éêï~êíÉíÉ=kìíòìåÖëÇ~ìÉê=EkaF=îÉêíÉáäíK=aáÉëÉ=jÉíÜçÇÉ= áëí=ëçïçÜä=Ü~åÇÉäëJ=~äë=~ìÅÜ=ëíÉìÉêêÉÅÜíäáÅÜ=E¬=T=f=pK=N=bpídF=çÜåÉ=báåëÅÜê®åâìåÖ= Éêä~ìÄíK=j~å=ëéêáÅÜí=áã=píÉìÉêêÉÅÜí=îçå=^ÄëÉíòìåÖ=ÑΩê=^ÄåìíòìåÖ=áå=ÖäÉáÅÜÉå=g~ÜJ êÉëÄÉíê®ÖÉåK= bë= ÉêÖáÄí= ëáÅÜ= ÄÉá= ÇáÉëÉê= ^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉ= Éáå= âçåëí~åíÉê= ^ÄJ ëÅÜêÉáÄìåÖëÄÉíê~ÖI=ÇÉê=ãáííÉäë=ÑçäÖÉåÇÉê=cçêãÉäå=ÉêêÉÅÜåÉí=ïÉêÇÉå=â~ååW= =
^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö =
^eh ^eh ⋅ ^ÄëÅÜêÉáÄìåÖëë~íò Eáå BF = = ka áå g~ÜêÉå NMM
=
^ÄëÅÜêÉáÄìåÖëë~íò Eáå BF =
NMM B = ka áå g~ÜêÉå
táêÇ=ÇÉê=ëç=ÉêãáííÉäíÉ=^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö=îçå=ÇÉå=^åëÅÜ~ÑÑìåÖâçëíÉå=ëìÄíê~ÜáÉêíI= ëç=ÉêÜ®äí=ã~å=ÉáåÉå=ëçÖK=oÉëíÄìÅÜïÉêí=Eo_tFK=sçå=ÇáÉëÉã=ïáêÇ=Ç~åå=òìã=båÇÉ= ÇÉë= å®ÅÜëíÉå= dÉëÅÜ®Ñíëà~ÜêÉë= ÉêåÉìí= ÇÉê= ^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö= ëìÄíê~ÜáÉêí= ìåÇ= ÇáÉJ ëÉë=sçêÖÉÜÉå=ΩÄÉê=ÇáÉ=ÖÉë~ãíÉ=kìíòìåÖëÇ~ìÉê=ÑçêíÖÉëÉíòíK= =
== ^åëÅÜ~ÑÑìåÖëJ=çÇÉê=eÉêëíÉääìåÖëâçëíÉå= Ó= ^ÄëÅÜêÉáÄìåÖ=ENK=kìíòìåÖëà~ÜêF= Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=NK=kìíòìåÖëà~ÜêF=
Ó= ^ÄëÅÜêÉáÄìåÖ=EOK=kìíòìåÖëà~ÜêF= Z=oÉëíÄìÅÜïÉêí=EbåÇÉ=OK=kìíòìåÖëà~ÜêF=
Ó= Á= =
^ÄÄáäÇìåÖ=UOW=oÉëíÄìÅÜïÉêí= =
aáÉ=båíïáÅâäìåÖ=^ÄëÅÜêÉáÄìåÖëÄÉíê~ÖÉë=E^íF=áã=g~Üê=í=ìåÇ=ÇÉë=oÉëíÄìÅÜïÉêíÉë=EoíF= ~ã= båÇÉ= ÇÉë= g~ÜêÉë= í= Eg~ÜêÉë~ÄëÅÜêÉáÄìåÖ= ^í= ~äëç= ÄÉêÉáíë= ëìÄíê~ÜáÉêíF= áëí= áã= c~ääÉ== äáåÉ~êÉê= ^ÄëÅÜêÉáÄìåÖ= áå= ÑçäÖÉåÇÉê= ^ÄÄáäÇìåÖ= îÉê~åëÅÜ~ìäáÅÜíK= bë= ïáêÇ= Ç~ÄÉá= ìåÇ= ~ìÅÜ= áå= ÇÉå= îçêÜÉêÖÉÖ~åÖÉåÉå= cçêãÉäå= Ç~îçå= ~ìëÖÉÖ~åÖÉåI= Ç~ëë= Ç~ë= ^åä~ÖÉÖìí= ~ã==båÇÉ=ÇÉê=kìíòìåÖëÇ~ìÉê=ÉáåÉå=oÉëíÄìÅÜïÉêí=îçå=MIMM=bìêç=~ìÑïÉáëíK= =
= _ÉáëéáÉäW=í=Z=Q=
oí=
=
= ^í= = = = = = = =
= N=
O=
P=
Q=
í=
^ÄÄáäÇìåÖ=UPW=iáåÉ~êÉ=^ÄëÅÜêÉáÄìåÖ=
^eh=
N=
O=
P=
Q=
í=
q=
264
D. Jahresabschluss
⌦= _ÉáëéáÉäW== aáÉ=^åëÅÜ~ÑÑìåÖ=ÉáåÉê=cÉêíáÖìåÖëã~ëÅÜáåÉ=îÉêìêë~ÅÜíÉ=ÑçäÖÉåÇÉ=hçëíÉåW= =
iáëíÉåéêÉáë=
NQKMMMIMM=
qê~åëéçêí=
ORMIMM=
hçëíÉå=ÇÉê=cáå~åòáÉêìåÖ=ÇÉê=^åëÅÜ~ÑÑìåÖ=
ORIMM=
=
bë=ïáêÇ=îçå=ÉáåÉê=ÄÉíêáÉÄëÖÉï∏ÜåäáÅÜÉå=kìíòìåÖëÇ~ìÉê=îçå=R=g~ÜêÉå=~ìëÖÉÖ~åÖÉåI= ìåÇ= ÇáÉ= cáêã~= ÉåíëÅÜäáÉ≈í= ëáÅÜ= ~ìë= ÄÉíêáÉÄëáåíÉêåÉå= dêΩåÇÉå= òìê= aìêÅÜÑΩÜêìåÖ== ÉáåÉê= äáåÉ~êÉå= ^ÄëÅÜêÉáÄìåÖK= ^ã= båÇÉ= ÇÉê= kìíòìåÖëÇ~ìÉê= ëÅÜÉáÇÉí= ÇáÉ= j~ëÅÜáåÉ= ~ìë=ÇÉã=_ÉíêáÉÄ=~ìëK=bë=ÉêÖáÄí=ëáÅÜ=Ç~ãáí=ÑçäÖÉåÇÉê=^ÄëÅÜêÉáÄìåÖëîÉêä~ìÑW= =
N
= ^åëÅÜ~ÑÑìåÖëâçëíÉå = =O Ó= ^ÄëÅÜêÉáÄìåÖ=ENK=g~ÜêF =
NQKORMIMM= OKURMIMM=
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=NK=kìíòìåÖëà~ÜêF= Ó= ^ÄëÅÜêÉáÄìåÖ=EOK=g~ÜêF=
NNKQMMIMM= OKURMIMM=
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=OK=kìíòìåÖëà~ÜêF= Ó= ^ÄëÅÜêÉáÄìåÖ=EPK=g~ÜêF=
UKRRMIMM= OKURMIMM=
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=PK=kìíòìåÖëà~ÜêF= Ó= ^ÄëÅÜêÉáÄìåÖ=EQK=g~ÜêF=
RKTMMIMM= OKURMIMM=
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=QK=kìíòìåÖëà~ÜêF= Ó= ^ÄëÅÜêÉáÄìåÖ=ERK=g~ÜêF=
OKURMIMM= OKURMIMM=
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=RK=kìíòìåÖëà~ÜêF=
MIMM=
=
N =
O
== táÉ= ÄÉêÉáíë= Éêï®ÜåíI= ò®ÜäÉå= cáå~åòáÉêìåÖëâçëíÉå= åáÅÜí= òì= ÇÉå= ^åëÅÜ~ÑÑìåÖëJ âçëíÉå= E~ÄÉê= ìåíÉê= rãëí®åÇÉå= òì= ÇÉå= eÉêëíÉääìåÖëâçëíÉåFI= ëç= Ç~ëë= ëáÅÜ= ÇáÉëÉ= áã=îçêäáÉÖÉåÇÉå=c~ää=åìê=~ìë=ÇÉã=iáëíÉåéêÉáë=ìåÇ=ÇÉå=qê~åëéçêíâçëíÉå=òìë~ãJ ãÉåëÉíòÉåK=
=== wìê=bêãáííäìåÖ=ÇÉë=à®ÜêäáÅÜ= ÖäÉáÅÜÄäÉáÄÉåÇÉå=^ÄëÅÜêÉáÄìåÖëïÉêíÉë=ëíÉÜÉå=òïÉá= j∏ÖäáÅÜâÉáíÉå=òìê=sÉêÑΩÖìåÖW=
=
NK==^ÄëÅÜêÉáÄìåÖëïÉêí=Z=
OK==^ÄëÅÜêÉáÄìåÖëë~íò=Z=
NQKORM =Z=OKURMIMM= R
NMM =Z=OM=B=→=tÉêí=Z=OM=B=îçå=NQKORMIMM=Z=OKURMIMM= R
= aáÉ=sÉêÄìÅÜìåÖ=ÇÉê=éä~åã®≈áÖÉå=^ÄëÅÜêÉáÄìåÖ=ÉêÑçäÖí=àÉ=å~ÅÜ=^åä~ÖÉÖìí=ìå~ÄJ Ü®åÖáÖ= îçå= ÇÉê= ^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉ= ÄÉá= ÇáêÉâíÉê= ^ÄëÅÜêÉáÄìåÖ= áã= pçää= ÇÉë= ^ìÑï~åÇëâçåíçë= SRNM= Ó= ^ÄëÅÜêÉáÄìåÖÉå= ~ìÑ= áãã~íÉêáÉääÉ= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= ÇÉë=^sI=SROM=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=p~ÅÜ~åä~ÖÉå=çÇÉê=SRQM=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ= ÖÉêáåÖïÉêíáÖÉ= dÉÖÉåëí®åÇÉ= ÇÉë= ^åä~ÖÉîÉêã∏ÖÉåëK= aáÉ= dÉÖÉåÄìÅÜìåÖ= ïáêÇ= áã= e~ÄÉå=ÇÉë=ÄÉíêçÑÑÉåÉå=^åä~ÖÉâçåíçë=ÇìêÅÜÖÉÑΩÜêíK=få=ÇÉê=mê~ñáë=ÉêÑçäÖí=áKÇKoK=ÉáåÉ= qáÉÑÉåÖäáÉÇÉêìåÖ=ÇÉë=mçëíÉåë=SROM=å~ÅÜ=p~ÅÜ~åä~ÖÉíóéÉå=EdêìåÇëíΩÅâÉI=dÉÄ®ìÇÉI= íÉÅÜåáëÅÜÉ=^åä~ÖÉåI=ìëïKFK= =
2. Bewertung des Anlagevermögens
265
⌦= _ÉáëéáÉäW== aáÉ= ^ÄëÅÜêÉáÄìåÖëÄìÅÜìåÖ= ~ã= båÇÉ= ÇÉë= ÉêëíÉå= kìíòìåÖëà~ÜêÉë= ÉêÖáÄí= ëáÅÜ= ÇÉãJ å~ÅÜ=ÑΩê=Ç~ë=îçêÜÉêÖÉÜÉåÇÉ=_ÉáëéáÉä=ïáÉ=ÑçäÖíW= =
_Éå∏íáÖíÉ=hçåíÉåW= =
SROM=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=p~ÅÜ~åä~ÖÉå= MTOM=Ó=^åä~ÖÉå=ìåÇ=j~ëÅÜáåÉå=ÇÉê=ãÉÅÜ~åáëÅÜÉå=j~íÉêá~äÄÉ~êÄÉáíìåÖI== JîÉê~êÄÉáíìåÖ=ìåÇ=Jìãï~åÇäìåÖ= =
_ìÅÜìåÖëë~íòW= =
SROM= OKURMIMM= = hçåíÉåÇ~êëíÉääìåÖW=
~å=
MTOM=
OKURMIMM=
=
p=
========SROM=
e= =
p=
=========MTOM=
MTOM= OKURMIMM= = = = =
= = = =
^h= =
NQKORMIMM= SROM= = UMNM=
= =
= =
=
NQKORMIMM= =
=
e= OKURMIMM= NNKQMMIMM=
NQKORMIMM=
=
aìêÅÜ= ÇáÉ= ÇáêÉâíÉ= dÉÖÉåÄìÅÜìåÖ= ÇÉë= ^ìÑï~åÇÉë= áã= e~ÄÉå= ÇÉë= _Éëí~åÇëâçåíçë= MTOM= îÉêêáåÖÉêí= ëáÅÜ= ÇÉê= Ç~êáå= ÉêÑ~ëëíÉ= tÉêíK= a~ë= _Éëí~åÇëâçåíç= ïÉáëí= ~äëç= áããÉê= ÇÉå= ~âíìÉääÉå= oÉëíÄìÅÜïÉêí= ÇÉê= ^åä~ÖÉ= ~ìëK= aÉê= ^ÄëÅÜäìëë= ÇÉë= hçåíçë= SROM=ΩÄÉê= Ç~ë=dìsJhçåíç=êÉÇìòáÉêí=ÇÉå=dÉïáåå=ÇÉê=oÉÅÜåìåÖëéÉêáçÇÉK= = fåÇáêÉâíÉ=^ÄëÅÜêÉáÄìåÖëîÉêÄìÅÜìåÖ= s= = = =
fëí=ÇáÉ=^åä~ÖÉ=áã=äÉíòíÉå=kìíòìåÖëà~Üê=îçääëí®åÇáÖ=~ÄÖÉëÅÜêáÉÄÉå=E~äëç=ÄÉêÉáíë=~ìëJ ÖÉÄìÅÜí=ÄòïK=_ìÅÜïÉêí=Z=MIMM=bìêçF=ìåÇ=åáÅÜí=ãÉÜê=åìíòÄ~êI=ëÅÜÉáÇÉí=ëáÉ=~ìë=ÇÉã= _ÉíêáÉÄ=~ìëI=ïáêÇ=~äëç=îÉêëÅÜêçííÉí=çÇÉê=îÉêâ~ìÑíK=j~å=ëéêáÅÜí=îçå=^ìëãìëíÉêìåÖK= táêÇ=~ÄÉê=~ã=båÇÉ=ÇÉê=kìíòìåÖëÇ~ìÉê=ÑÉëíÖÉëíÉääíI=Ç~ëë=ÇÉê=îçääëí®åÇáÖ=~ÄÖÉëÅÜêáÉJ ÄÉåÉ= ^åä~ÖÉÖÉÖÉåëí~åÇ= ïÉáíÉê= ÖÉåìíòí= ïÉêÇÉå= â~ååI= ÇΩêÑÉå= áå= ÇÉå= cçäÖÉà~ÜêÉå= âÉáåÉ= ^ÄëÅÜêÉáÄìåÖÉå= ãÉÜê= îÉêêÉÅÜåÉí= ïÉêÇÉåK= aÉë= tÉáíÉêÉå= îÉêÄäÉáÄí= ~ìÑ= ÇÉã= ^åä~ÖÉâçåíç= Éáå= ëçÖK= bêáååÉêìåÖëïÉêí= áå= e∏ÜÉ= îçå= NIMM= bìêç= EdêìåÇë~íò= ÇÉê= sçääëí®åÇáÖâÉáíFK=bë=ïáêÇ=~äëç=ÇÉê=^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö=áã=äÉíòíÉå=kìíòìåÖëà~Üê=ìã= NIMM=bìêç=ÜÉê~ÄÖÉëÉíòíK= =
⌦= _ÉáëéáÉäW== báå= mâï= ëíÉÜí= å~ÅÜ= ÄáëÜÉêáÖÉê= äáåÉ~êÉê= ^ÄëÅÜêÉáÄìåÖ= òì= _ÉÖáåå= ÇÉë= äÉíòíÉå= kìíòìåÖëà~ÜêÉë=åçÅÜ=ãáí=OKRQMIMM=bìêç=òì=_ìÅÜÉK=a~ë=c~ÜêòÉìÖ=â~åå=àÉÇçÅÜ=åçÅÜ= ëÅÜ®íòìåÖëïÉáëÉ=ïÉáíÉêÉ=O=g~ÜêÉ=áã=_ÉíêáÉÄ=ÉáåÖÉëÉíòí=ïÉêÇÉåK= =
= ^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö== = EÄÉá=^ìëëÅÜÉáÇÉå=ÇÉë=mâï=å~ÅÜ=^ÄëÅÜêÉáÄìåÖ=áã=äÉíòíÉå=kìíòìåÖëà~ÜêF= Ó= bêáååÉêìåÖëïÉêí=
OKRQMIMM=
Z= ^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö= = EÄÉá=sÉêÄäÉáÄÉå=ÇÉë=mâï=áã=råíÉêåÉÜãÉåF=
OKRPVIMM=
NIMM=
266
D. Jahresabschluss
_Éå∏íáÖíÉ=hçåíÉåW= =
SROM=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=p~ÅÜ~åä~ÖÉå= MUQM=Ó=cìÜêé~êâ= = _ìÅÜìåÖëë~íòW= =
SROM= =
OKRPVIMM=
~å=
MUQM=
OKRPVIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
========SROM=
e= =
p=
==========MUQM= OKRQMIMM= SROM=
OKRPVIMM=
= UMNM=
NIMM=
MUQM= OKRPVIMM= =
= =
o_t=
=
= =
= =
=
=
= =
= =
=
OKRQMIMM= =
e=
OKRQMIMM=
= =
2.1.3.2
Degressive Abschreibung
_Éá= ÇÉê= ÇÉÖêÉëëáîÉå= EZ= Ñ~ääÉåÇÉåF= ^ÄëÅÜêÉáÄìåÖ= E~ìÅÜ= ~äë= _ìÅÜïÉêíãÉíÜçÇÉ= ÄÉJ òÉáÅÜåÉíF=ïÉêÇÉå=ÇáÉ=^åëÅÜ~ÑÑìåÖëJ=çÇÉê=eÉêëíÉääìåÖëâçëíÉå=áå=Ñ~ääÉåÇÉå=o~íÉå=~ìÑ= ÇáÉ=Éêï~êíÉíÉ=kìíòìåÖëÇ~ìÉê=îÉêíÉáäíK= =
= _ÉáëéáÉäW=í=Z=Q=
oí=
= = ^í= = = = = = = =
= N=
O=
P=
Q=
í=
^eh=
N=
O=
P=
Q=
í=
^ÄÄáäÇìåÖ=UQW=aÉÖêÉëëáîÉ=^ÄëÅÜêÉáÄìåÖ= bêÑçäÖí=ÇáÉ=bêãáííäìåÖ=ÇÉë=à®ÜêäáÅÜÉå=^ÄëÅÜêÉáÄìåÖëïÉêíÉë=ãáí=ÉáåÉã=Äáë=òìã=båÇÉ= ÇÉê= kìíòìåÖëÇ~ìÉê= ÖäÉáÅÜÄäÉáÄÉåÇÉå= mêçòÉåíë~íò= îçã= àÉïÉáäáÖÉå= ~âíìÉääÉå= _ìÅÜJ ïÉêí= EoÉëíÄìÅÜïÉêíFI= ëç= ëéêáÅÜí= ã~å= îçå= ÖÉçãÉíêáëÅÜJÇÉÖêÉëëáîÉê= ^ÄëÅÜêÉáJ ÄìåÖK=a~=ÇÉê=oÉëíÄìÅÜïÉêí=~ìÑÖêìåÇ=ÇáÉëÉê=^ÄëÅÜêÉáÄìåÖÉå=îçå=g~Üê=òì=g~Üê=~ÄJ åáããíI=ëáåâÉå=ÇáÉ=^ÄëÅÜêÉáÄìåÖëÄÉíê®ÖÉ=ÄÉá=ÇáÉëÉê=jÉíÜçÇÉ=à®ÜêäáÅÜ=ìã=ÇÉåëÉäÄÉå= mêçòÉåíë~íò=EÇÉå=^ÄëÅÜêÉáÄìåÖëë~íòFK=aáÉ=ÇÉÖêÉëëáîÉ=^ÄëÅÜêÉáÄìåÖ=ÑΩÜêí=~äëç=ÇÉãJ å~ÅÜ=òì=ÜçÜÉå=^ìÑïÉåÇìåÖÉå=áå=ÇÉå=ÉêëíÉå=g~ÜêÉå=ÇÉê=kìíòìåÖK=a~=ÇáÉëÉ=jÉíÜçJ ÇÉ=~ã=båÇÉ=ÇÉê=kìíòìåÖëÇ~ìÉê=åáÅÜí=òì=ÉáåÉã=oÉëíïÉêí=îçå=MIMM=bìêç=ÑΩÜêíI=ïáêÇ=
q=
2. Bewertung des Anlagevermögens
267
áå= ÇÉê= oÉÖÉä= Éáå= §ÄÉêÖ~åÖ= ~ìÑ= ÇáÉ= äáåÉ~êÉ= ^ÄëÅÜêÉáÄìåÖ= ÇìêÅÜÖÉÑΩÜêí= EîÖäK= a= OKNKQKQFK= aáÉ=ÖÉçãÉíêáëÅÜJÇÉÖêÉëëáîÉ=^ÄëÅÜêÉáÄìåÖ=áëí=ëçïçÜä=å~ÅÜ=e~åÇÉäëJ=~äë=~ìÅÜ=å~ÅÜ= píÉìÉêêÉÅÜí=òìä®ëëáÖK=¬=T=ff=bpíd=ÄÉòÉáÅÜåÉí=ëáÉ=~äë=^ÄëÉíòìåÖ=ÑΩê=^ÄåìíòìåÖ=áå=Ñ~äJ äÉåÇÉå=g~ÜêÉëÄÉíê®ÖÉåI=Éêä~ìÄí=ëáÉ=~ÄÉê=åìê=ÄÉá=ÄÉïÉÖäáÅÜÉå=táêíëÅÜ~ÑíëÖΩíÉêå=ÇÉë= ^åä~ÖÉîÉêã∏ÖÉåë=ìåÇ=ÇÉÑáåáÉêí=ÇÉë=tÉáíÉêÉå=ÑçäÖÉåÇÉ=báåëÅÜê®åâìåÖÉåW= aÉê=p~íò=ÇÉê=ÖÉçãÉíêáëÅÜJÇÉÖêÉëëáîÉ=^ÄëÅÜêÉáÄìåÖ=Ç~êÑ=Ç~ë=òïÉáÑ~ÅÜÉ=ÇÉë=p~íòÉë= ÇÉê= äáåÉ~êÉå= ^ÄëÅÜêÉáÄìåÖI= ã~ñáã~ä= àÉÇçÅÜ= OM= B= ÄÉíê~ÖÉåK= a~îçå= Ç~êÑ= ÄÉá= ÄÉïÉÖäáÅÜÉå= táêíëÅÜ~ÑíëÖΩíÉêå= ÇÉë= ^åä~ÖÉîÉêã∏ÖÉåëI= ÇáÉ= å~ÅÜ= ÇÉã= PNK= aÉòÉãJ ÄÉê=OMMR=ìåÇ=îçê=ÇÉã=NK=g~åì~ê=OMMU=~åÖÉëÅÜ~ÑÑí=çÇÉê=ÜÉêÖÉëíÉääí=ïçêÇÉå=ëáåÇI= ~ÄÖÉïáÅÜÉå= ïÉêÇÉåK= aÉê= òì= îÉêïÉåÇÉåÇÉ= mêçòÉåíë~íò= áëí= áå= ÇáÉëÉã= c~ää= ã~ñáã~ä= Ç~ë=ÇêÉáÑ~ÅÜÉ=ÇÉë=äáåÉ~êÉå=mêçòÉåíë~íòÉëI=Ü∏ÅÜëíÉåë=àÉÇçÅÜ=PM=BK= wìã=MNKMNKOMMU=ïáêÇ=áã=o~ÜãÉå=ÇÉê=råíÉêåÉÜãÉåëëíÉìêêÉÑçêã=ÇáÉ=ÇÉÖêÉëëáîÉ=^Ñ^= ÑΩê= åÉì= ~åÖÉëÅÜ~ÑÑíÉ= ÄÉïÉÖäáÅÜÉ= táêíëÅÜ~ÑíëÖΩíÉê= ÇÉë= ^åä~ÖÉîÉêã∏ÖÉåë= ~ÄÖÉJ ëÅÜ~ÑÑíK= =
⌦= _ÉáëéáÉäW== wìê= bêãáííäìåÖ= ÇÉë= ÖÉçãÉíêáëÅÜJÇÉÖêÉëëáîÉå= p~íòÉë= ÑΩê= Éáå= táêíëÅÜ~ÑíëÖìíI= Ç~ë= îçê= ÇÉã=PNK=aÉòÉãÄÉê=OMMR=~åÖÉëÅÜ~ÑÑí=ìåÇ=áå=ÇÉê=píÉìÉêÄáä~åò=~âíáîáÉêí=ïìêÇÉI=ïáêÇ= ÄÉá=ÉáåÉê=kìíòìåÖëÇ~ìÉê=îçå=R=ìåÇ=NO=g~ÜêÉå=ïáÉ=ÑçäÖí=îçêÖÉÖ~åÖÉåW= =
~F=R=g~ÜêÉ= äáåK=p~íò=Z=
NMM =Z=OM=B=== R
→=ÇÉÖK=p~íò=Z=O ⋅ OM=B=Z=QM=B==→==ã~ñK=OM=B==→=ÇÉÖK=p~íò=Z=OM=B= =
ÄF=NO=g~ÜêÉ= äáåK=p~íò=Z=
NMM =Z=UIPP=B== NO
→=ÇÉÖK=p~íò=Z=O ⋅ UIPP=B=Z=NSISS=B=→=tÉêí=Y=OM=B==→=ÇÉÖK=p~íò=Z=NSISS=B==
= =
⌦= _ÉáëéáÉä=ÉáåÉë=^ÄëÅÜêÉáÄìåÖëéä~åëW== báåÉ= áã= g~Üê= OMMP= ~åÖÉëÅÜ~ÑÑíÉ= _Ωêçã~ëÅÜáåÉ= E^åëÅÜ~ÑÑìåÖâçëíÉåW= OKPMMIMM= bìêçF= ãáí= ÉáåÉê= ÄÉíêáÉÄëÖÉï∏ÜåäáÅÜÉå= kìíòìåÖëÇ~ìÉê= îçå= S= g~ÜêÉå= ëçää= áå= ÇÉê= píÉìÉêJ Äáä~åò=ΩÄÉê=ÇáÉ=ÖÉë~ãíÉ=kìíòìåÖëÇ~ìÉê=ÖÉçãÉíêáëÅÜJÇÉÖêÉëëáî=ãáí=OM=B=~ÄÖÉëÅÜêáÉJ ÄÉå=ïÉêÇÉåK= bë=ëÉá=~å=ÇáÉëÉê=píÉääÉ=Éêï®ÜåíI=Ç~ëëI=ïÉåå=ÇáÉ=^ÄëÉíòìåÖ=ÑΩê=^ÄåìíòìåÖ=áå=Ñ~ääÉåJ ÇÉå=g~ÜêÉëÄÉíê®ÖÉå=ãáí=OM=B=ÄÉÖçååÉå=ïìêÇÉI=ÇáÉ=áã=¬=T=ff=bpíd=ÑçêãìäáÉêíÉ=PM=BJ oÉÖÉäìåÖ=åáÅÜí=îçå=_ÉÇÉìíìåÖ=áëíK=få=ÇÉå=g~ÜêÉå=å~ÅÜ=ÇÉã=PNKNOKOMMR=áëí=~äëç=åáÅÜí= Éíï~=ÇÉê=ÇÉÖêÉëëáîÉ=p~íò=òì=®åÇÉêåK= aáÉ=å~ÅÜÑçäÖÉåÇÉ=q~ÄÉääÉ=òÉáÖí=ÇÉå=sÉêä~ìÑ=ÉáåÉê=êÉáå=ÖÉçãÉíêáëÅÜJÇÉÖêÉëëáîÉå=^Ñ^= Äáë= òìã= båÇÉ= ÇÉê= kìíòìåÖëÇ~ìÉêK= aÉê= ~åÖÉëéêçÅÜÉåÉ= §ÄÉêÖ~åÖ= òìê== äáåÉ~êÉå= ^Ñ^= EîÖäK= a= OKNKQKQFI= ÇÉê= ~ã= båÇÉ= ÇÉë= äÉíòíÉå= kìíòìåÖëà~ÜêÉë= òì= ÉáåÉã= _ìÅÜïÉêí=îçå=MIMM=bìêç=ÄòïK=NIMM=bìêç=ÑΩÜêíI=ïáêÇ=Ç~ÄÉá=òìå®ÅÜëí=îÉêå~ÅÜä®ëëáÖíK=
268
D. Jahresabschluss
= ^åëÅÜ~ÑÑìåÖëâçëíÉå= Ó= ^Ñ^=ENK=g~ÜêF=
OKPMMIMM= QSMIMM= OM=B=îK=OKPMMIMM=
=
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=NK=kìíòìåÖëà~ÜêF= Ó==^Ñ^=EOK=g~ÜêF=
NKUQMIMM= PSUIMM= OM=B=îK=NKUQMIMM=
=
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=OK=kìíòìåÖëà~ÜêF= Ó==^Ñ^=EPK=g~ÜêF=
NKQTOIMM= = OVQIQM= OM=B=îK=NKQTOIMM=
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=PK=kìíòìåÖëà~ÜêF= Ó==^Ñ^=EQK=g~ÜêF=
NKNTTISM= = OPRIRO= OM=B=îK=NKNTTISM=
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=QK=kìíòìåÖëà~ÜêF= Ó==^Ñ^=ERK=g~ÜêF=
VQOIMU= = NUUIQO OM=B=îK=VQOIMU=
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=RK=kìíòìåÖëà~ÜêF= Ó==^Ñ^=ESK=g~ÜêFG=
TRPISS NRMITP
Z==oÉëíÄìÅÜïÉêí=EbåÇÉ=SK=kìíòìåÖëà~ÜêF=
SMOIVP
=
OM=B=îK=TRPISS=
=
=
= aáÉ= bêãáííäìåÖ= ÇÉë= mêçòÉåíë~íòÉë= òìê= ÖÉçãÉíêáëÅÜJÇÉÖêÉëëáîÉå= ^ÄëÅÜêÉáÄìåÖ= EéF= ïìêÇÉ=ÄáëÜÉê=åìê=~ìë=ëíÉìÉêêÉÅÜíäáÅÜÉê=páÅÜí=ÄÉíê~ÅÜíÉíK=fã=e~åÇÉäëêÉÅÜí=ä®ëëí=ëáÅÜ= ÇÉê= âçåëí~åíÉ= ^ÄëÅÜêÉáÄìåÖëë~íòI= ëçÑÉêå= Éáå= iáèìáÇ~íáçåëÉêä∏ë= ÄòïK= oÉëíïÉêí= ~ã= båÇÉ=ÇÉê=kìíòìåÖëÇ~ìÉê=ÄÉâ~ååí=áëí=çÇÉê=ÖÉëÅÜ®íòí=ïÉêÇÉå=â~ååI=ÇìêÅÜ=ÑçäÖÉåÇÉ= cçêãÉä=ÄÉëíáããÉå=Eå=Z=kìíòìåÖëÇ~ìÉêI=^eh=Z=^åëÅÜ~ÑÑìåÖëâçëíÉåI=oå=Z=oÉëíïÉêí= ~ã=båÇÉ=ÇÉê=kìíòìåÖëÇ~ìÉêFW= N
⎛ o ⎞å é = N−⎜ å ⎟ = ⎝ ^eh ⎠
= sçå= ÉáåÉê= ~êáíÜãÉíáëÅÜJÇÉÖêÉëëáîÉå= EÇáÖáí~äÉåF= ^ÄëÅÜêÉáÄìåÖ= ëéêáÅÜí= ã~åI= ïÉåå= ÇáÉ= ^ÄëÅÜêÉáÄìåÖëÄÉíê®ÖÉ= à®ÜêäáÅÜ= ìã= ÇÉå= ÖäÉáÅÜÉå= _Éíê~Ö= EåáÅÜí= mêçòÉåíJ ë~íòF= ëáåâÉåK= aáÉëÉ= jÉíÜçÇÉ= áëí= åìê= Ü~åÇÉäëêÉÅÜíäáÅÜ= òìä®ëëáÖK= aáÉ= ^ÄëÅÜêÉáÄìåÖëJ ÄÉíê®ÖÉ=ïÉêÇÉå=ÜáÉê=ãáííÉäë=ÑçäÖÉåÇÉê=cçêãÉäå=Eå=Z=kìíòìåÖëÇ~ìÉêF=ÉêãáííÉäíK= ^ÄëÅÜêÉáÄìåÖëÄÉíê®ÖÉ = aÉÖêÉëëáçåëÄÉíê~Ö ⋅ g~ÜêÉëòáÑÑÉêå áå Ñ~ääÉåÇÉê cçäÖÉ =
aÉÖêÉëëáçåëÄÉíê~Ö =
^eh pìããÉ ÇÉê g~ÜêÉëòáÑÑÉêå ÇÉê kìíòìåÖëÇ~ìÉê
= ^eh ⋅
O EN + kaF ⋅ ka
=
=
⌦= _ÉáëéáÉäW== báå= ^åä~ÖÉÖìí= E^åëÅÜ~ÑÑìåÖâçëíÉåW= PMKMMM= bìêçF= ãáí= ÉáåÉê= ÄÉíêáÉÄëÖÉï∏ÜåäáÅÜÉå= kìíòìåÖëÇ~ìÉê=îçå=îáÉê=g~ÜêÉå=ëçää=~êáíÜãÉíáëÅÜJÇÉÖêÉëëáî=~ÄÖÉëÅÜêáÉÄÉå=ïÉêÇÉåK== aÉÖêÉëëáçåëÄÉíê~Ö=Z= = =
PMKMMMI MM = PMKMMMI MM ⋅ MIN Z=PMMMIMM=bìêç= EN + O + P + QF
2. Bewertung des Anlagevermögens
269
^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö=NK=g~Üê=
NOKMMMIMM= Z=PKMMMIMM ⋅ Q=
^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö=OK=g~Üê=
VKMMMIMM= Z=PKMMMIMM ⋅ P=
^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö=PK=g~Üê=
SKMMMIMM= Z=PKMMMIMM ⋅ O=
^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö=QK=g~Üê=
PKMMMIMM= Z=PKMMMIMM ⋅ N=
=
PMKMMMIMM=
=
= j~å= ÉêâÉååí= ÜáÉê= ÇÉìíäáÅÜI= Ç~ëë= ÇÉê= ^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö= àÉÇÉë= g~Üê= ìã= ÇÉå== aÉÖêÉëëáçåëÄÉíê~Ö=îçå=PKMMMIMM=bìêç=ëáåâíK= =
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= =
^ÄëÅÜêÉáÄìåÖëJL^ÄëÉíòìåÖëèìçíÉ =
iÉáëíìåÖë~ÄÖ~ÄÉ áã kìíòìåÖëà~Üê ⋅ 1MM = dÉë~ãíÉê iÉáëíìåÖëîçêê~í
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= =
báåÉ=qê~åëéçêí~åä~ÖÉI=ÇÉêÉå=_ìÅÜïÉêí=òìã=MNKMNKOMMT=ÄÉá=NMKMMMIMM=bìêç=ä~ÖI=ïáêÇ= ~ã=NRKMTKOMMT=òì=ÉáåÉã=sÉêâ~ìÑëéêÉáë=îçå=RKMMMIMM=bìêç=ÖÉÖÉå=_~åâëÅÜÉÅâ=~ÄÖÉJ ëÉíòíK=aáÉ=j~ëÅÜáåÉ=ïìêÇÉ=áå=ÇÉê=e~åÇÉäëÄáä~åò=ÄáëÜÉê=éä~åã®≈áÖ=äáåÉ~ê=ãáí=ÉáåÉã= p~íò=îçå=OM=B=Eà®ÜêäáÅÜ=NMKMMMIMM=bìêçF=~ÄÖÉëÅÜêáÉÄÉåK= tΩêÇÉ= åìå= ÇáÉëÉê= ^åä~ÖÉÖÉÖÉåëí~åÇ= ÉáåÑ~ÅÜ= áå= ÉáåÉê= ΩÄäáÅÜÉå= sÉêâ~ìÑëÄìÅÜìåÖ= ~ìë=ÇÉå=_ΩÅÜÉêå=ÖÉíáäÖíI=ëç=ÉåíëíΩåÇÉ=áå=ÇÉê=dìs=ÇÉê=ÄÉíêçÑÑÉåÉå=oÉÅÜåìåÖëéÉêáçJ ÇÉ= ÉáåÉ= dÉïáååëíÉáÖÉêìåÖ= áå= e∏ÜÉ= îçå= RKMMMIMM= bìêç= EsÉêâ~ìÑ= ΩÄÉê= _ìÅÜïÉêíF= ìåÇ= Ç~ãáí= ÉáåÉ= Ü∏ÜÉêÉ= píÉìÉêÄÉä~ëíìåÖK= ^ì≈ÉêÇÉã= ïΩêÇÉ= ÇáÉ= ^ÄëÅÜêÉáÄìåÖ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë=âçãéäÉíí=îÉêäçêÉå=ÖÉÜÉåK= dÉê~ÇÉ=ÇÉëÜ~äÄ=áëí=ÄÉá=^ìëëÅÜÉáÇÉå=ÉáåÉë=åçÅÜ=åáÅÜí=îçää=~ÄÖÉëÅÜêáÉÄÉåÉå=^åä~ÖÉJ ÖìíÉë= ï®ÜêÉåÇ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ÑΩê= Ç~ë= sÉê®ì≈ÉêìåÖëà~Üê= í~ÖÉÖÉå~ì= ~ÄòìJ ëÅÜêÉáÄÉåK=få=ÇÉê=mê~ñáë=Öáäí=àÉÇçÅÜ=òìê=sÉêÉáåÑ~ÅÜìåÖ=ÇáÉ=_ÉêÉÅÜåìåÖ=å~ÅÜ=îçäJ äÉå=jçå~íÉå=EáåâäK=^ÄÖ~åÖëãçå~íFK=aáÉ=Ç~ÇìêÅÜ=òì=ÜçÜÉ=^ÄëÅÜêÉáÄìåÖ=ÖäÉáÅÜí= ëáÅÜ=ÇìêÅÜ=ÇÉå=Ç~ãáí=Ü∏ÜÉêÉå=sÉê®ì≈ÉêìåÖëÖÉïáåå=ïáÉÇÉê=~ìëK= aáÉ= sÉêÄìÅÜìåÖ= ÇáÉëÉê= ^ÄëÅÜêÉáÄìåÖ= ÉêÑçäÖí= îçê= ^ìëÄìÅÜìåÖ= ÇÉë= ^åä~ÖÉÖÉÖÉåJ ëí~åÇÉë=ÄÉá=sÉêâ~ìÑK= =
_ÉêÉÅÜåìåÖÉåW= = =
^ÄëÅÜêÉáÄìåÖëïÉêí ÇÉë kìíòìåÖëà~ÜêÉë ⋅ kìíòìåÖëãçå~íÉ NO jçå~íÉ
=
= oÉëíÄìÅÜïÉêí=òìã=MNKMNKOMMT= Ó= òÉáí~åíÉáäáÖÉ=^ÄëÅÜêÉáÄìåÖ=ET=jçå~íÉF=
Z==oÉëíÄìÅÜïÉêí=ÄÉá=sÉêâ~ìÑ=
NMKMMMIMM= = RKUPPIPP= Z=NMKMMMIMM : NO ⋅ T=
QKNSSIST= =
=
= sÉêâ~ìÑëÉêä∏ë== Ó= oÉëíÄìÅÜïÉêí=ÄÉá=sÉêâ~ìÑ= Z==dÉïáåå= = _Éå∏íáÖíÉ=hçåíÉåW=
RKMMMIMM= QKNSSIST= UPPIPP=
=
SROM=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=p~ÅÜ~åä~ÖÉå= MTRM=Ó=qê~åëéçêí~åä~ÖÉå=ìåÇ=®ÜåäáÅÜÉ=_ÉíêáÉÄëîçêêáÅÜíìåÖÉå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF=
272
D. Jahresabschluss
RQSM=Ó=bêíê®ÖÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉå= OSMM=Ó=sçêëíÉìÉê== =
_ìÅÜìåÖÉåW= =
wÉáí~åíÉáäáÖÉ=^ÄëÅÜêÉáÄìåÖW= SROM=
RKUPPIPP=
~å=
MTRM=
RKUPPIPP=
~å=
MTRM=
QKNSSIST=
= sÉêâ~ìÑ=EçÜåÉ=fåíÉêáãëâçåíç=RQNMFW= =
OUMM=
RKVRMIMM=
=
=
=
RQSM=
UPPIPP=
=
=
=
OSMM=
VRMIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=========SROM=
MTRM= =
RKUPPIPP= = = =
=
=
=
p=
=========OUMM=
MTRMI= SVSMI= OSMM=
RKVRMIMM= = =
e= =
p=
============MTRM=
= = = =
o_t= =
NMKMMMIMM= SROM= = OUMM=
=
=
=
e= = = =
p=
=
=
= =
= =
p=
=
= =
= =
=
=
=
= OUMM=
=
=
=
=
============RQSM=
=
=
=
=============OSMM= = OUMM=
e= RKUPPIPP= QKNSSIST= =
e= UPPIPP= =
e= VRMIMM=
=
bë= Éåíëí~åÇ= ~äëç= áå= ÇÉê= ÄÉíêçÑÑÉåÉå= oÉÅÜåìåÖëéÉêáçÇÉ= ÇìêÅÜ= ÇáÉëÉå= sÉêâ~ìÑ= âÉáå= dÉïáåå= îçå= RKMMMIMM= bìêç= ëçåÇÉêå= Éáå= dÉïáåå= îçå= UPPIPP= bìêçK= wìë~ããÉå= ãáí= ÇÉê= òÉáí~åíÉáäáÖÉå= ^ÄëÅÜêÉáÄìåÖ= ÉêÖáÄí= ëáÅÜ= áå= ÇÉê= dÉïáååJ= ìåÇ= sÉêäìëíêÉÅÜåìåÖ= ÉáåÉ=^ìÑï~åÇëãÉÜêìåÖ=ÄòïK=dÉïáååãáåÇÉêìåÖ=áå=e∏ÜÉ=îçå=RKMMM=bìêçK= =
p=
==========dìs=
SROM=
RKUPPIPP= RQSM=
e= UPPIPP=
=
^å~äçÖ=ïáêÇ=~ìÅÜ=ÄÉá=ÇÉê=båíå~ÜãÉ=îçå=^åä~ÖÉÖΩíÉêå=ÇìêÅÜ=ÇÉå=fåÜ~ÄÉê=çÇÉê=ÉáJ åÉå=ÇÉê=dÉëÉääëÅÜ~ÑíÉê=îÉêÑ~ÜêÉåK=bë=ïáêÇ=òìå®ÅÜëí=ÉáåÉ=òÉáí~åíÉáäáÖÉ=^ÄëÅÜêÉáÄìåÖ= Äáë=òìã=båíå~ÜãÉòÉáíéìåâí=ÇìêÅÜÖÉÑΩÜêíK=^åëÅÜäáÉ≈ÉåÇ=ïáêÇ=ÇáÉ=^ÄÖ~åÖëÄìÅÜìåÖ= Eãáí=çÇÉê=çÜåÉ=fåíÉêáãëâçåíç=RQNMFI=ïáÉ=ëáÉ=ÄÉêÉáíë=áå=^ÄëÅÜåáíí=`=NPKOKN=ÄÉëÅÜêáÉJ ÄÉå=ïìêÇÉI=ÖÉí®íáÖíK= 2.1.4.3
Geringwertige Wirtschaftsgüter
táêíëÅÜ~ÑíëÖΩíÉê=â∏ååÉå=ÖÉãK=¬=S=ff=pK=N=bpíd=áã=^åëÅÜ~ÑÑìåÖëà~Üê=áå=ÇÉê=píÉìÉêÄáJ ä~åò= ëçÑçêí= îçää= E~ÄÖÉëÉÜÉå= îçã= bêáååÉêìåÖëïÉêí= îçå= NIMM= bìêçF= ~ÄÖÉëÉíòí= ïÉêJ
2. Bewertung des Anlagevermögens
273
ÇÉåI= ïÉåå= áÜêÉ= ^åëÅÜ~ÑÑìåÖëJ= çÇÉê= eÉêëíÉääìåÖëâçëíÉå= åÉííç= QNMIMM= bìêç= EÄòïK= å~ÅÜ= råíÉêåÉÜãÉåëëíÉìÉêêÉÑçêã= NRMIMM= bìêçF= åáÅÜí= ΩÄÉêëíÉáÖÉå= EdtdW= îÖäK= `= SKNKOFK= aáÉëÉ= léíáçå= ãìëë= Éáå= råíÉêåÉÜãÉå= ~ÄÉê= åáÅÜí= ìåÄÉÇáåÖí= ~ìëΩÄÉåK= bë= â~åå= ëáÅÜ= ~ìÅÜ= ÑΩê= ÇáÉ= êÉÖìä®êÉ= ^ÄëÉíòìåÖ= ÑΩê= ^ÄåìíòìåÖ= ÉåíëÅÜÉáÇÉå= Et~ÜäJ êÉÅÜíFK=tìêÇÉ=ÇáÉ=êÉÖìä®êÉ=^Ñ^=~ääÉêÇáåÖë=Éáåã~ä=ÄÉÖçååÉåI=áëí=å~ÅÜíê®ÖäáÅÜ=âÉáåÉ= sçää~ÄëÉíòìåÖ=ãÉÜê=ã∏ÖäáÅÜK=aáÉ=pçÑçêí~ÄëÉíòìåÖ=áëí=ÄÉëçåÇÉêë=ëáååîçääI=ïÉåå=áã= g~Üê=ÇÉê=^åëÅÜ~ÑÑìåÖ=ÇÉå=ÖÉÄìÅÜíÉå=bêíê®ÖÉå=áå=ÇÉê=dìsJoÉÅÜåìåÖ=Éáå=ã∏ÖäáÅÜëí= ÜçÜÉê= ^ìÑï~åÇ= ÖÉÖÉåΩÄÉêëíÉÜÉå= ëçää= EdÉïáååãáåÇÉêìåÖ →= sÉêêáåÖÉêìåÖ= ÇÉê= píÉìÉêÄÉä~ëíìåÖFK= ^ìÑÖêìåÇ=ÇÉê=ìãÖÉâÉÜêíÉå=j~≈ÖÉÄäáÅÜâÉáí=E¬=R=f=pK=O=bpídI=¬=ORQ=ed_F=áëí=Éáå=ëçäJ ÅÜÉë=sçêÖÉÜÉå=~ìÅÜ=áå=ÇÉê=e~åÇÉäëÄáä~åò=òìä®ëëáÖK=aáÉ=^ÄëÅÜêÉáÄìåÖ=ÉêÑçäÖí=ÖÉåÉJ êÉää= ΩÄÉê= Ç~ë= hçåíç= SRQM= Ó= ^ÄëÅÜêÉáÄìåÖÉå= ~ìÑ= ÖÉêáåÖïÉêíáÖÉ= dÉÖÉåëí®åÇÉ= ÇÉë=^åä~ÖÉîÉêã∏ÖÉåëK== aÉê= sçääëí®åÇáÖâÉáí= Ü~äÄÉê= ëÉá= Éêï®ÜåíI= Ç~ëë= ÇáÉ= áã= o~ÜãÉå= ÇÉê= råíÉêåÉÜãÉåëJ ëíÉìÉêêÉÑçêã= ÇÉÑáåáÉêíÉå= ãáííÉäïÉêíáÖÉå= táêíëÅÜ~ÑíëÖΩíÉê= EtÉêí= [= NRM= bìêç= ìåÇ== ≤= NKMMM= bìêçF= âΩåÑíáÖ= E~Ä= MNKMNKOMMUF= áå= ÉáåÉã= p~ããÉäéçëíÉå= òìë~ããÉåÖÉÑ~ëëí= ïÉêÇÉåK= aÉê= dÉë~ãíïÉêí= ÇáÉëÉë= å~ÅÜ= g~ÜêÉå= ÖÉíêÉååí= ÖÉÑΩÜêíÉå= dtdJmççäë= Ç~êÑ= ìå~ÄÜ®åÖáÖ= îçå= ÇÉê= ÄÉíêáÉÄëÖÉï∏ÜåäáÅÜÉå= kìíòìåÖëÇ~ìÉê= ÇÉê= Ç~êáå= ÉåíÜ~äíÉåÉå= táêíëÅÜ~ÑíëÖΩíÉê=åìê=åçÅÜ=ÖäÉáÅÜã®≈áÖ=ΩÄÉê=R=g~ÜêÉI=Ç~ë=ÜÉáëëí=éêç=g~Üê=ãáí=OM=mêçJ òÉåíI= ~ÄÖÉëÅÜêáÉÄÉå= ïÉêÇÉåK= _Éá= ^ìëëÅÜÉáÇÉå= çÇÉê= qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ= EîÖäK= a= OKOF= ÉáåÉë= ëçäÅÜÉå= táêíëÅÜ~ÑíëÖìíÉë= ïáêÇ= ÇÉê= p~ããÉäéçëíÉå= åáÅÜí= îÉêãáåÇÉêíK= báå= áã=g~Üê=OMMU=ÖÉâ~ìÑíÉë=kçíÉÄççâ=í~ìÅÜí=áå=ÇÉê=dÉïáååÉêãáííäìåÖ=ÇÉë=g~ÜêÉë=OMNO= ÇÉãå~ÅÜ=~ìÅÜ=Ç~åå=åçÅÜ=~ìÑ=ÇÉê=p~ããÉäéçëíÉåJiáëíÉ=~ìÑI=ïÉåå=Éë=ÄÉêÉáíë=áã=g~Üê= OMNM=îçã=pÅÜêÉáÄíáëÅÜ=ÖÉÑ~ääÉå=ìåÇ=ä®åÖëí=îÉêëÅÜêçííÉí=áëíK=jáí=ÇáÉëÉê=êÉÑçêãÄÉÇáåÖJ íÉå=kÉìÉêìåÖ=ïáêÇ=ëáÅÜ=áã=cçäÖÉåÇÉå=åáÅÜí=å®ÜÉê=ÄÉëÅÜ®ÑíáÖíK= =
⌦= _ÉáëéáÉäW= báå=^âíÉåëÅÜê~åâ=ïìêÇÉ=áã=g~Üê=OMMT=òì=^åëÅÜ~ÑÑìåÖëâçëíÉå=îçå=PRMIMM=bìêç=åÉíJ íç= ÉáåÖÉâ~ìÑí= ìåÇ= áå= ÇÉê= píÉìÉêÄáä~åò= ÄÉêÉáíë= ~ìÑ= ÇÉã= ÉåíëéêÉÅÜÉåÇÉå= hçåíç= ÇÉê= hçåíÉåâä~ëëÉ=M=ÖÉÄìÅÜíK=^ã=båÇÉ=ÇÉë=kìíòìåÖëà~ÜêÉë=ëçää=åìå=ëíÉìÉêäáÅÜ=ÖΩåëíáÖëí= ~ÄÖÉëÅÜêáÉÄÉå=ïÉêÇÉåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
SRQM=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=ÖÉêáåÖïÉêíáÖÉ=dÉÖÉåëí®åÇÉ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë= MUVM=Ó=dÉêáåÖïÉêíáÖÉ=dÉÖÉåëí®åÇÉ=ÇÉê=_ÉíêáÉÄëJ=ìK=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= =
_ìÅÜìåÖëë~íòW= =
SRQM=
PQVIMM=
~å=
MUVM=
PQVIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
========SRQM=
MUVM=
PQVIMM= = =
=
e= = = = =
=
p= ^eh=
=========MUVM=
e=
PRMIMM= SRQM= = UMNM=
PQVIMM= NIMM=
PRMIMM=
PRMIMM=
274
D. Jahresabschluss
^äíÉêå~íáîI= ~ÄÉê= áã= sÉêÖäÉáÅÜ= òìê= pçÑçêí~ÄëÉíòìåÖ= áã= ÉêëíÉå= kìíòìåÖëà~Üê= ïÉåáÖÉê= ÖΩåëíáÖI= â~åå= Ç~ë= táêíëÅÜ~ÑíëÖìí= ~ìÅÜ= ÉáåÉê= éä~åã®≈áÖÉå= ^Ñ^= EäáåÉ~êI= ÇÉÖêÉëëáîI= ÉíÅKF=ìåíÉêòçÖÉå=ïÉêÇÉåK=aáÉ=bêãáííäìåÖ=ÇÉë=^Ñ^J_Éíê~ÖÉë=ÉêÑçäÖí=å~ÅÜ=ÇÉå=ÄáëÜÉê= ÄÉÜ~åÇÉäíÉå=sÉêÑ~ÜêÉåK=aáÉ=sÉêÄìÅÜìåÖ=ÉêÑçäÖí=~å~äçÖ=òìã=îçêÜÉêáÖÉå=_ÉáëéáÉäK= 2.1.4.4
Wechsel der Abschreibungsmethode
fã= e~åÇÉäëêÉÅÜí= áëí= Éáå= tÉÅÜëÉä= ÇÉê= ^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉ= åìê= Ç~åå= òìä®ëëáÖI= ïÉåå=ÇáÉ=åÉìÉ=jÉíÜçÇÉ=ãáí=ÇÉå=dç_=îÉêÉáåÄ~ê=áëí=ìåÇ=ïÉåå=ÄÉá=Éáå=ìåÇ=ÇÉãëÉäJ ÄÉå=sÉêã∏ÖÉåëÖÉÖÉåëí~åÇ=ÇáÉ=aìêÅÜÄêÉÅÜìåÖ=ÇÉë=dêìåÇë~íòÉë=ÇÉê=mä~åã®≈áÖâÉáí= ÇÉê=^ÄëÅÜêÉáÄìåÖ=ÄÉÖêΩåÇÄ~ê=áëíK=k~ÅÜ=¬=T=fff=bpíd=áëí=áã=píÉìÉêêÉÅÜí=Éáå=tÉÅÜëÉä= ÇÉê=^ÄëÉíòìåÖëãÉíÜçÇÉ=ÄÉá=Éáå=ìåÇ=ÇÉãëÉäÄÉå=táêíëÅÜ~ÑíëÖìí=åìê=îçå=ÇÉê=^ÄëÉíJ òìåÖ= ÑΩê= ^ÄåìíòìåÖ= áå= Ñ~ääÉåÇÉå= g~ÜêÉëÄÉíê®ÖÉå= EÖÉçãÉíêáëÅÜJÇÉÖêÉëëáîÉ= ^Ñ^F= òìê= ^ÄëÉíòìåÖ= ÑΩê= ^ÄåìíòìåÖ= áå= ÖäÉáÅÜÄäÉáÄÉåÇÉå= g~ÜêÉëÄÉíê®ÖÉå= EäáåÉ~êÉ= ^Ñ^F= òìä®ëJ ëáÖK=aáÉë=ÄÉÇÉìíÉíI=Ç~ëë=ÇÉå=ëáåâÉåÇÉå=^Ñ^J_Éíê®ÖÉå=ÄÉá=ÇÉÖêÉëëáîÉê=^Ñ^=áã=ÖÉÉáÖJ åÉíÉå=wÉáíéìåâí=ÇìêÅÜ=ÉáåÉå=tÉÅÜëÉä=~ìÑ=ÇáÉ=äáåÉ~êÉ=^Ñ^=ÉåíÖÉÖÉåÖÉïáêâí=ïÉêÇÉå= â~ååK= ^ì≈ÉêÇÉã= ïáêÇ=Ç~ÇìêÅÜ= ~ã= båÇÉ= ÇÉê= ÖÉëÅÜ®íòíÉå= kìíòìåÖëÇ~ìÉê= Éáå= oÉëíJ ÄìÅÜïÉêí=îçå=kìää=EÄòïK=bêáååÉêìåÖëïÉêíF=ÉêêÉáÅÜíK=_Éá=dÉÄ®ìÇÉå=áëí=ÖêìåÇë®íòäáÅÜ= âÉáå=tÉÅÜëÉä=òìä®ëëáÖ=E^ìëå~ÜãÉåW=o=TKQ=sff=bpíoFK=báå=§ÄÉêÖ~åÖ=îçå=äáåÉ~êÉê=òì= ÇÉÖêÉëëáîÉê=^Ñ^=áëí=ÉÄÉåÑ~ääë=åáÅÜí=Éêä~ìÄíK= =
⌦= _ÉáëéáÉäW= báå= mâï= ïìêÇÉ= áã= g~åì~ê= ÇÉë= g~ÜêÉë= OMMQ= òì= ^åëÅÜ~ÑÑìåÖâçëíÉå= áå= e∏ÜÉ= îçå= PRKMMMIMM=bìêç=ÖÉâ~ìÑíK=aáÉ=ÖÉëÅÜ®íòíÉ=kìíòìåÖëÇ~ìÉê=äáÉÖí=ÄÉá=T=g~ÜêÉå=ìåÇ=Éë=áëí= Ç~îçå=~ìëòìÖÉÜÉåI=Ç~ëë=ÇÉê=mâï=~ã=båÇÉ=ÇÉê=kìíòìåÖëÇ~ìÉê=~ìë=ÇÉã=råíÉêåÉÜJ ãÉå=~ìëëÅÜÉáÇÉíK=få=ÇÉê=píÉìÉêÄáä~åò=ëçää=ìåíÉê=^ìëåìíòìåÖ=~ääÉê=_ÉïÉêíìåÖëã∏ÖJ äáÅÜâÉáíÉå=ëíÉíë=ÇáÉ=Ü∏ÅÜëíã∏ÖäáÅÜÉ=g~ÜêÉë~ÄëÉíòìåÖ=ÉêêÉáÅÜí=ïÉêÇÉåK= =
^ÄëÉíòìåÖëéä~å=äáåÉ~êLÇÉÖêÉëëáî=ãáí=§ÄÉêÖ~åÖW= =
=
äáåÉ~êÉ=^Ñ^G= ÇÉÖêÉëëáîÉ=^Ñ^G= §ÄÉêÖ~åÖ=
^â= Ó=NK=^Ñ^= Z=o_t=ENK=g~ÜêF= Ó=OK=^Ñ^= Z=o_t=EOK=g~ÜêF= Ó=PK=^Ñ^= Z=o_t=EPK=g~ÜêF= Ó=QK=^Ñ^= Z=o_t=EQK=g~ÜêF= Ó=RK=^Ñ^= Z=o_t=ERK=g~ÜêF= Ó=SK=^Ñ^= Z=o_t=ESK=g~ÜêF= Ó=TK=^Ñ^=
PRKMMMIMM= RKMMMIMM= PMKMMMIMM= RKMMMIMM= ORKMMMIMM= RKMMMIMM= OMKMMMIMM= RKMMMIMM= NRKMMMIMM= RKMMMIMM= NMKMMMIMM= RKMMMIMM= RKMMMIMM= RKMMMIMM=
= = = = = = = = = = = = = =
Z=o_t=ETK=g~ÜêF=
MIMM=
=
PRKMMMIMM= TKMMMIMM= OUKMMMIMM= RKSMMIMM= OOKQMMIMM= QKQUMIMM= NTKVOMIMM= PKRUQIMM= NQKPPSIMM= OKUSTIOM= NNKQSUIUM= OKOVPITS= VKNTRIMQ= VKNTRIMQ=GG=
MIMM=
o_t : =oka=
PRKMMMIMM : T=
= =
Z=RKMMMIMM=
=
OUKMMMIMM : S=
Z=QKSSSIST=
= = = NTKVOMIMM= QKQUMIMM= NPKQQMIMM= QKQUMIMM= UKVSMIMM= QKQUMIMM= QKQUMIMM= QKQUMIMM=
MIMM=
OOKQMMIMM : R=
Z=QKQUMIMM= NTKVOMIMM : Q=
Z=QKQUMIMM= =
= =
= =
= =
q
2. Bewertung des Anlagevermögens
275
G= äáåK=^Ñ^=Z=PRKMMMIMM : TI=ÇÉÖêK=p~íò=Z=NMMLT ⋅ O=→=ã~ñK=OMB= GG== sçää~ÄëÅÜêÉáÄìåÖ=ÇÉë=oÉëíïÉêíÉë=áã=äÉíòíÉå=kìíòìåÖëà~Üê= =
aÉê=§ÄÉêÖ~åÖ=îçå=ÇÉê=ÇÉÖêÉëëáîÉå=òìê=äáåÉ~êÉå=^Ñ^= ÉêÑçäÖí=ÖêìåÇë®íòäáÅÜ=áå=ÇÉã= g~ÜêI= áå= ÇÉã= ÇáÉ= ÖäÉáÅÜã®≈áÖÉ= EäáåÉ~êÉF= sÉêíÉáäìåÖ= ÇÉë= oÉëíÄìÅÜïÉêíÉë= ΩÄÉê= ÇáÉ= êÉëíäáÅÜÉ=kìíòìåÖëÇ~ìÉê=Ü∏ÜÉêÉ=^Ñ^J_Éíê®ÖÉ=ÉêÖáÄíI=~äë=ÇáÉ=cçêíÑΩÜêìåÖ=ÇÉê=ÇÉÖêÉëJ ëáîÉå= jÉíÜçÇÉK= rã= ÇáÉëÉå= wÉáíéìåâí= òì= ÉêãáííÉäåI= â∏ååÉå= ÑçäÖÉåÇÉ= cçêãÉäå= ~äë= eáäÑÉ=ÜÉê~åÖÉòçÖÉå=ïÉêÇÉåK=aÉê=§ÄÉêÖ~åÖ=ÉêÑçäÖí=Ç~ååI=ïÉåå=ÉáåÉ=ÇÉê=_ÉÇáåÖìåJ ÖÉå=N=EÖáäí=Ü~åÇÉäë=ìåÇ=ëíÉìÉêêÉÅÜíäáÅÜF=çÇÉê=O=Eåìê=ëíÉìÉêêÉÅÜíäáÅÜF=ÉêÑΩääí=áëíK=jáíJ íÉäë= cçêãÉä= O= â~åå= ÄÉêÉáíë= ÄÉá= ^åëÅÜ~ÑÑìåÖ= ÉáåÉë= ^åä~ÖÉÖìíÉë= Ç~ë= g~Üê= ÇÉë= §ÄÉêJ Ö~åÖë=îçå=ÇÉê=ÇÉÖêÉëëáîÉå=òì=äáåÉ~êÉå=^Ñ^=ÉêãáííÉäí=ïÉêÇÉåK= =
cçêãÉä=NW==
o_t > Ü∏ÅÜëíã∏ÖäáÅÜÉ ÇÉÖêÉëëáîÉ ^Ñ^ E~âíìÉääÉë kìíòìåÖëà~ÜêF = oÉëíJka
cçêãÉä=OW==
N > MIO EÄòïK MI P ÄÉá ^ìëå~ÜãÉêÉÖÉäìåÖF = oÉëíJka
=
⌦= ^åïÉåÇìåÖ=~åÜ~åÇ=ÇÉë=çÄáÖÉå=_ÉáëéáÉäëW= mêΩÑìåÖ= ~ìÑ= §ÄÉêÖ~åÖ= å~ÅÜ= ÇÉã= NK= kìíòìåÖëà~Üê= E~äëç=îçê= q®íáÖìåÖ= ÇÉê=áåëJ ÖÉë~ãí=OK=^Ñ^FW= =
NK=
OUKMMMI MM = QKSSSI ST =Y=RKSMMIMM== S g~ÜêÉ
OK=
N Z MINT =Y=MIOM= S g~ÜêÉ
=
→ bë=ÉêÑçäÖí=âÉáå=§ÄÉêÖ~åÖ= =
mêΩÑìåÖ= ~ìÑ= §ÄÉêÖ~åÖ= å~ÅÜ= ÇÉã= OK= kìíòìåÖëà~Üê= E~äëç=îçê= q®íáÖìåÖ= ÇÉê=áåëJ ÖÉë~ãí=PK=^Ñ^FW= =
NK=
OOKQMMI MM = QKQUMI MM =Z=QKQUMIMM= R g~ÜêÉ
OK=
N Z MIOM == R g~ÜêÉ
=
→ bë=â∏ååíÉ=íÜÉçêÉíáëÅÜ=Éáå=§ÄÉêÖ~åÖ=ëí~ííÑáåÇÉåI=Ç~=ÇÉê=_Éíê~Ö=ÇÉê=äáåÉ~êÉå= ìåÇ= ÇÉê= ÇÉÖêÉëëáîÉå= ^Ñ^= ΩÄÉêÉáåëíáããíK= bë= ëçää= ëáÅÜ= ~ÄÉê= ~å= ÇÉå= çK= ÖK= cçêãÉäå=çêáÉåíáÉêí=ïÉêÇÉåI=ëç=Ç~ëë=åìå=åçÅÜ=âÉáå=§ÄÉêÖ~åÖ=ÉêÑçäÖíK= =
mêΩÑìåÖ= ~ìÑ= §ÄÉêÖ~åÖ= å~ÅÜ= ÇÉã= PK= kìíòìåÖëà~Üê= E~äëç=îçê= q®íáÖìåÖ= ÇÉê=áåëJ ÖÉë~ãí=QK=^Ñ^FW= =
NK=
NTKVOMIMM = QKQUMI MM =[=PKRUQIMM= Q g~ÜêÉ
OK=
N Z MIOR =[=MIO= Q g~ÜêÉ
=
→=bë=ÉêÑçäÖí=ÇÉê=§ÄÉêÖ~åÖK=bë=ïáêÇ=~äëç=ÇÉê=o_t=îçå=NTKVOMIMM=bìêç=~ìÑ=ÉáåÉ= oÉëíåìíòìåÖëÇ~ìÉê=îçå=Q=g~ÜêÉå=~ìÑÖÉíÉáäíI=ï~ë=òì=ÉáåÉã=^ÄëÅÜêÉáÄìåÖëJ ÄÉíê~Ö=îçå=QKQUMIMM=bìêç=ÑΩÜêíK= = =
s=
§ÄÉêÖ~åÖëÜáäÑëÑçêãÉäå=áã=e~åÇÉäëêÉÅÜí=
276
D. Jahresabschluss
2.1.4.5
Abschreibung von Grundstücken und Gebäuden
dêΩåÇëíΩÅâÉ=ìåíÉêäáÉÖÉå=ÖêìåÇë®íòäáÅÜ=âÉáåÉã=êÉÖÉäã®≈áÖÉå=tÉêíîÉêäìëíK=bë=ÇΩêJ ÑÉå= ~äëç= ~ìÅÜ= âÉáåÉ= éä~åã®≈áÖÉå= ^ÄëÅÜêÉáÄìåÖÉå= îçêÖÉåçããÉå= ïÉêÇÉåK= ^ÄJ ëÅÜêÉáÄìåÖÉå=ãΩëëÉå=åìê=ÄÉá=ÉáåÉê=~ì≈Éêéä~åã®≈áÖÉå=tÉêíãáåÇÉêìåÖ=EîÖäK=a=OKOF= ÖÉí®íáÖí=ïÉêÇÉåK= dÉÄ®ìÇÉ=ëáåÇ=äáåÉ~ê=ìåÇ=òÉáí~åíÉáäáÖ=EáåâäK=jçå~í=ÇÉê=^åëÅÜ~ÑÑìåÖF=~ÄòìëÅÜêÉáÄÉåK= píÉìÉêêÉÅÜíäáÅÜ= ÖáÄí= Éë= àÉÇçÅÜ= îçêÖÉëÅÜêáÉÄÉåÉ= ^Ñ^Jp®íòÉ= ÑΩê= îÉêëÅÜáÉÇÉåÉ= dÉÄ®ìJ ÇÉâ~íÉÖçêáÉåÉåI=ïçÇìêÅÜ=ÖäÉáÅÜòÉáíáÖ=ÇáÉ=kìíòìåÖëÇ~ìÉê=ÑÉëíÖÉäÉÖí=ïáêÇK=dÉÄ®ìÇÉI= ÇáÉ= òì= ÉáåÉã= _ÉíêáÉÄëîÉêã∏ÖÉå= ÖÉÜ∏êÉåI= åáÅÜí= òì= tçÜåòïÉÅâÉå= ÇáÉåÉå= ìåÇ= ÑΩê= ÇáÉ= ÇÉê= _~ì~åíê~Ö= ÄòïK= ÇÉê= çÄäáÖ~íçêáëÅÜÉ= sÉêíê~Ö= å~ÅÜ= ÇÉã= PNKNOKOMMM= ÖÉJ ëíÉääíLÖÉëÅÜäçëëÉå= ïìêÇÉI= ëáåÇ= ÄÉáëéáÉäëïÉáëÉ= ãáí= P= B= éK~K= EkìíòìåÖëÇ~ìÉêW= PPIPP= g~ÜêÉX= aÉê= ^ÄëÅÜêÉáÄìåÖëÄÉíê~Ö= ÑΩê= Ç~ë= äÉíòíÉ= aêáííÉäà~Üê= áëí= Ç~ÄÉá= Éêëí= áã= PQK= kìíJ òìåÖëà~Üê= òì= ÄÉêΩÅâëáÅÜíáÖÉåKF= ~ÄòìëÉíòÉåK= EdÉÄ®ìÇÉI= ÇáÉ= ÇáÉ= ÉêëíÉå= ÄÉáÇÉå= sçêJ ~ìëëÉíòìåÖÉå= ÉêÑΩääÉåI= ÑΩê= ÇáÉ= ~ÄÉê= ÇÉê= _~ì~åíê~Ö= ÄòïK= ÇÉê= çÄäáÖ~íçêáëÅÜÉ= sÉêíê~Ö= å~ÅÜ=ÇÉã=PNKPKNVUR=ìåÇ=îçê=ÇÉã=NKNKOMMN=ÖÉëíÉääíLÖÉëÅÜäçëëÉå=ïìêÇÉI=ëáåÇ=ÖÉãK=¬= T=fs=kêK=N=bpíd=ãáí=Q=B=éK~KI=ÇKÜK=ãáí=ÉáåÉê=kìíòìåÖëÇ~ìÉê=îçå=OR=g~ÜêÉåI=éä~åã®J ≈áÖ=~ÄòìëÉíòÉåKF=fëí=ÉáåÉ=ÇáÉëÉê=sçê~ìëëÉíòìåÖÉå=åáÅÜí=ÉêÑΩääí=E¬=T=fs=kêK=O=bpídFI=ëç= ÄÉíê®Öí= ÇÉê= ^Ñ^Jp~íò= à®ÜêäáÅÜ= O= B= EkìíòìåÖëÇ~ìÉêW= OR= g~ÜêÉFK= aáÉë= Öáäí= ~ÄÉê= åáÅÜíI= ïÉåå=Ç~ë=dÉÄ®ìÇÉ=îçê=ÇÉã=NKNKNVOR=ÑÉêíáÖÖÉëíÉääí=ïçêÇÉå=áëíK=få=ÇáÉëÉã=c~ää=ëáåÇ= å®ãäáÅÜ=OIR=B=éK~K=~ÄòìëÅÜêÉáÄÉå=EkìíòìåÖëÇ~ìÉêW=QM=g~ÜêÉFK= =
s=
=
wìä®ëëáÖÉ=^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉå=ïÉáíÉêÉê=^åä~ÖÉÖÉÖÉåëí®åÇÉ= kìíòìåÖëÇ~ìÉêJpÅÜ®íòìåÖëJhçêêÉâíìêÉå=
=
k~ÅÜíê®ÖäáÅÜÉ=^åëÅÜ~ÑÑìåÖëJ=çÇÉê=eÉêëíÉääìåÖëâçëíÉå=
= =
2.2 Außerplanmäßige Abschreibung des Anlagevermögens pçïçÜä=Ç~ë=e~åÇÉäëJ=~äë=~ìÅÜ=Ç~ë=píÉìÉêêÉÅÜí=ëÉÜÉå=åÉÄÉå=ÇÉê=~ìÑ=ÇáÉ=kìíòìåÖëJ Ç~ìÉê=îÉêíÉáäíÉå=éä~åã®≈áÖÉå=^ÄëÅÜêÉáÄìåÖ=ÇáÉ=j∏ÖäáÅÜâÉáí=îçå=~ì≈Éêéä~åã®≈áÖÉå= ^ÄëÅÜêÉáÄìåÖÉå= îçêI= ïÉåå= ~ì≈ÉêçêÇÉåíäáÅÜÉ= tÉêíãáåÇÉêìåÖÉå= å~ÅÜÖÉïáÉëÉå= ïÉêÇÉå=â∏ååÉåK=wì=ÇáÉëÉå=ò®ÜäÉå=ÄÉáëéáÉäëïÉáëÉW= ^ÄëáåâÉå=ÇÉê=_ÉëÅÜ~ÑÑìåÖëã~êâíéêÉáëÉ=EòK_K=eÉêëíÉääÉê=ëÉåâí=iáëíÉåéêÉáëF=
píáäääÉÖìåÖ= çÇÉê= råíÉê~ìëä~ëíìåÖ= îçå= íÉÅÜåáëÅÜÉå= ^åä~ÖÉå= ~ìÑÖêìåÇ= îçå= råJ Ö®åÖáÖâÉáíÉå=EjçÇÉïÉÅÜëÉäI=k~ÅÜÑê~ÖÉîÉêëÅÜáÉÄìåÖF=
^ÄëáåâÉå= ÇÉë= tÉêíÉë= ~ìÑÖêìåÇ= ïáêíëÅÜ~ÑíäáÅÜÉê= §ÄÉêÜçäìåÖ= ÇìêÅÜ= íÉÅÜåáëÅÜ= ïÉáíÉêÉåíáÅâÉäíÉ=ìåÇ=âçëíÉåÖΩåëíáÖÉêÉ=^åä~ÖÉå=
bñíêÉãÉ=_É~åëéêìÅÜìåÖ=ìåÇ=^ÄåìíòìåÖ=ÇÉê=^åä~ÖÉå=
h~í~ëíêçéÜÉåîÉêëÅÜäÉá≈=EòK_K=råïÉííÉêI=eçÅÜï~ëëÉêI=_ê~åÇI=ÉíÅKF==
_Éîçê=å®ÜÉê=~ìÑ=ÇáÉëÉ=^ÄëÅÜêÉáÄìåÖ=ÉáåÖÉÖ~åÖÉå=ïÉêÇÉå=â~ååI=ëáåÇ=òìå®ÅÜëí=ÉáJ åáÖÉ=ïÉëíÉåíäáÅÜÉ=_ÉïÉêíìåÖëâçåòÉéíÉ=áã=^åä~ÖÉîÉêã∏ÖÉå=òì=ÄÉÜ~åÇÉäåK=
2. Bewertung des Anlagevermögens
2.2.1
277
Anschaffungskostenprinzip
k~ÅÜ=ÇÉìíëÅÜÉã=_áä~åòêÉÅÜí=ëíÉääÉå=ÇáÉ=^åëÅÜ~ÑÑìåÖëJ=ìåÇ=eÉêëíÉääìåÖëâçëíÉå= å~ÅÜ=¬=ORP=f=ed_=ÇáÉ=lÄÉêÖêÉåòÉ=ÇÉê=_ÉïÉêíìåÖ=Ç~êK=bë=ÇΩêÑÉå=Ç~ÜÉê=ëÉäÄëí=Ç~åå= âÉáåÉ= Ü∏ÜÉêÉå= tÉêíÉ= ~äë= ^åëÅÜ~ÑÑìåÖëJ= çÇÉê= eÉêëíÉääìåÖëâçëíÉå= áå= ÇÉê= e~åÇÉäJ çÇÉê= píÉìÉêÄáä~åò= ~åÖÉëÉíòí= ïÉêÇÉåI= ïÉåå= ÇÉê= sÉêâÉÜêëïÉêí= ìã= Éáå= sáÉäÑ~ÅÜÉë== ΩÄÉê= ÇÉã= ÄÉá= ÇÉê= ^åëÅÜ~ÑÑìåÖ= ÖÉò~ÜäíÉå= h~ìÑéêÉáë= çÇÉê= ÇÉå= òìê= eÉêëíÉääìåÖ= ~ìÑJ ÖÉïÉåÇÉíÉå=_Éíê®ÖÉå=äáÉÖíK=
2.2.2
Außerplanmäßige Abschreibung in der Handelsbilanz
fëí= ÇÉê= ëçÖK= q~ÖÉëïÉêí= ÉáåÉë= sÉêã∏ÖÉåëÖÉÖÉåëí~åÇÉë= òìã= _áä~åòëíáÅÜí~Ö= ~ìë= ìåJ îçêÜÉêÖÉëÉÜÉåÉå=rãëí®åÇÉå=ìåíÉê=ÇÉå=_ìÅÜïÉêí=ÖÉëìåâÉåI=ëç=áëí=ÇáÉëÉê=ìåíÉê=ÖÉJ ïáëëÉå=sçê~ìëëÉíòìåÖÉå=ÜÉê~ÄòìëÉíòÉåK= 2.2.2.1
Handelsrechtlicher Tageswert
dÉãK= ¬= ORP= ed_= ïáêÇ= ÇÉê= q~ÖÉëïÉêí= EwÉáíïÉêíF= ~ã= _áä~åòëíáÅÜí~Ö= îçã= _∏êëÉåJ= çÇÉê= j~êâíéêÉáë= çÇÉê= îçã= ÄÉáòìäÉÖÉåÇÉå= tÉêí= ~ÄÖÉäÉáíÉíK= aÉê= _ÉÖêáÑÑ= q~ÖÉëïÉêí== ÉñáëíáÉêí=åìê=áã=e~åÇÉäëêÉÅÜíK= pçïÉáí=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ=~å=ÇÉê=_∏êëÉ=ÖÉÜ~åÇÉäí=ïÉêÇÉåI=ä®ëëí=ëáÅÜ=ÇÉê=_∏êJ ëÉåâìêë= çÜåÉ= pÅÜïáÉêáÖâÉáíÉå= ÑÉëíëíÉääÉåK= aáÉë= áëí= îçê= ~ääÉã= ÄÉá= tÉêíé~éáÉêÉå= ~å= ÇÉê=tÉêíé~éáÉêÄ∏êëÉ=çÇÉê=ÄÉá=oçÜëíçÑÑÉå=~å=ÇÉê=t~êÉåÄ∏êëÉ=ÇÉê=c~ääK= pçïÉáí=âÉáå=_∏êëÉåâìêë=ÉñáëíáÉêíI=ïÉêÇÉå=ã~êâíÖ®åÖáÖÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ=òì= áÜêÉã=j~êâíéêÉáë=~åÖÉëÉíòíK=aÉê=j~êâíéêÉáë=áëí=ÇÉê=~ìÑ=ÇÉã=j~êâí=ÑΩê=t~êÉå=ÉáåÉê= ÄÉëíáããíÉå=d~ííìåÖ=ìåÇ=dΩíÉ=~ã=_áä~åòëíáÅÜí~Ö=ÇìêÅÜëÅÜåáííäáÅÜ=ÖÉò~ÜäíÉ=mêÉáëK= iáÉÖÉå= àÉÇçÅÜ= âÉáåÉ= ã~êâíÖ®åÖáÖÉå= t~êÉåI= ïáÉ= ÖÉÄê~ìÅÜíÉ= dΩíÉê= ëçïáÉ= pçåÇÉêJ= çÇÉê=péÉòá~ä~åÑÉêíáÖìåÖÉå=îçêI=â~åå=åìê=ÇÉê=ëçÖK=ÄÉáòìäÉÖÉåÇÉ=tÉêí=~åÖÉëÉíòí=ïÉêJ ÇÉåK=a~êìåíÉê=îÉêëíÉÜí=ã~å=ÉáåÉå=táÉÇÉêÄÉëÅÜ~ÑÑìåÖëJ=çÇÉê=oÉéêçÇìâíáçåëïÉêíK== = =
s=
2.2.2.2
bêãáííäìåÖ=ÇÉë=q~ÖÉëïÉêíÉë=~ìÑ=^Äë~íòJ=ìåÇ=_ÉëÅÜ~ÑÑìåÖëã~êâí= Niederstwertprinzip und außerplanmäßige Abschreibung
sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= ãΩëëÉå= çÇÉê= ÇΩêÑÉå= ÖÉïáååãáåÇÉêåÇ= ~ìÑ= ÉáåÉå= åáÉÇêáÖÉJ êÉå= q~ÖÉëïÉêí= ~ã= _áä~åòëíáÅÜí~Ö= ~ÄÖÉëÅÜêáÉÄÉå= ïÉêÇÉåK= a~òì= ãΩëëÉå= ÇáÉ= ÑçêíÖÉJ ÑΩÜêíÉå=^åëÅÜ~ÑÑìåÖëJ=çÇÉê=eÉêëíÉääâçëíÉå=ìåÇ=ÇÉê=q~ÖÉëïÉêí=îÉêÖäáÅÜÉå=ïÉêÇÉåK= k~ÅÜ= ¬= ORP= ff= pK= P= ed_= Öáäí= ÑΩê= ^åä~ÖÉîÉêã∏ÖÉå= Ç~ë= ëçÖK= ÖÉãáäÇÉêíÉ= káÉJ ÇÉêëíïÉêíéêáåòáéK= k~ÅÜ= ÇáÉëÉã= ÇΩêÑÉå= îçêΩÄÉêÖÉÜÉåÇÉ= tÉêíãáåÇÉêìåÖÉå= Äáë= òìã= _áä~åòëíáÅÜí~Ö= ÄÉêΩÅâëáÅÜíáÖí= ïÉêÇÉå= Et~ÜäêÉÅÜíFK= a~ìÉêÜ~ÑíÉ= tÉêíãáåÇÉêìåJ ÖÉå= ãΩëëÉå= òïáåÖÉåÇ= ÄÉêΩÅâëáÅÜíáÖí= ïÉêÇÉå= EmÑäáÅÜíFK= _Éá= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= ÖáÄí=Éë=áå=ÇáÉëÉê=eáåëáÅÜí=ÉáåÉ=_ÉëçåÇÉêÜÉáíK=_Éá=åìê=îçêΩÄÉêÖÉÜÉåÇÉê=tÉêíãáåÇÉJ êìåÖ=ÖáÄí=Éë=Ç~ë=t~ÜäêÉÅÜí=òìê=~ì≈Éêéä~åã®≈áÖÉå=^ÄëÅÜêÉáÄìåÖ=åìê=ÄÉá=cáå~åò~åJ ä~ÖÉîÉêã∏ÖÉå=EÉáåÖÉëÅÜê®åâíÉë=káÉÇÉêëíïÉêíéêáåòáéFK=_Éáã=ΩÄêáÖÉå=^åä~ÖÉîÉêJ ã∏ÖÉå= ÜÉêêëÅÜí= Éáå= ^ÄïÉêíìåÖëîÉêÄçí= ÖÉãK= ¬= OTV= f= pK= O= ed_K= _Éá= Ç~ìÉêÜ~ÑíÉê= tÉêíãáåÇÉêìåÖ=Öáäí=ïáÉ=ÄÉá=ÇÉå=~åÇÉêÉå=oÉÅÜíëÑçêãÉå=^ÄïÉêíìåÖëéÑäáÅÜíK=
278
D. Jahresabschluss
fã=wìë~ããÉåÜ~åÖ=ãáí=ÇÉã=t~ÜäêÉÅÜí=òïáëÅÜÉå=ÇÉã=^åë~íò=ÇÉë=q~ÖÉëïÉêíÉë=çÇÉê= ÇÉë=_ìÅÜïÉêíÉë=áëí=òì=Éêï®ÜåÉåI=Ç~ëë=ïÉê=Éáå=ëçäÅÜÉë=Ü~íI=ëáÅÜ=ÖêìåÇë®íòäáÅÜ=~ìÅÜ= ÑΩê=àÉÇÉå=ÄÉäáÉÄáÖÉå=wïáëÅÜÉåïÉêí=ÉåíëÅÜÉáÇÉå=â~ååK= aáÉëÉ=wìë~ããÉåÜ®åÖÉ=ëáåÇ=áå=ÑçäÖÉåÇÉê=^ÄÄáäÇìåÖ=îÉê~åëÅÜ~ìäáÅÜíK=^ìë=dêΩåÇÉå= ÇÉê= §ÄÉêëáÅÜíäáÅÜâÉáí= ëáåÇ= ÜáÉê= ~ìÅÜ= ÄÉêÉáíë= ÇáÉ= ëíÉìÉêêÉÅÜíäáÅÜÉå= oÉÖÉäìåÖÉå= ÉåíJ Ü~äíÉåK= = =
=
fãã~íÉêáÉääÉë=sÉêã∏ÖÉå= ìåÇ=p~ÅÜ~åä~ÖÉîÉêã∏ÖÉå=
tÉêíãáåÇK= îçê~ìëJ ëáÅÜíäáÅÜ=
=
=
=
báåòÉäâ~ìÑäÉìíÉ= îçêΩÄÉêÖÉJ ìåÇ=mÉêëçåÉåJ ÜÉåÇ= ÖÉëÉääëÅÜ~ÑíÉå= Ç~ìÉêÜ~Ñí=
=
=
=
=
cáå~åò~åä~ÖÉJ îÉêã∏ÖÉå=
e_=
pí_=
e_=
pí_=
=
=
=
=
t~ÜäêÉÅÜí=
sÉêÄçí=
t~ÜäêÉÅÜí=
sÉêÄçí=
dÉÄçí=
dÉÄçí=
dÉÄçí=
dÉÄçí=
▲
▲=
dÉãáäÇÉêíÉë=káÉÇÉêëíïÉêíéêáåòáé=E¬=ORP=ff=pK=P=ed_F= t~ÜäêÉÅÜí=ÄÉá=îçêΩÄÉêÖÉÜÉåÇÉê=ìåÇ=mÑäáÅÜí=ÄÉá= Ç~ìÉêÜ~ÑíÉê=tÉêíãáåÇÉêìåÖ=
=
=
h~éáí~äÖÉëÉääJ ëÅÜ~ÑíÉå=
=
=
=
=
îçêΩÄÉêÖÉJ ÜÉåÇ=
sÉêÄçí=
sÉêÄçí=
t~ÜäêÉÅÜí=
sÉêÄçí=
Ç~ìÉêÜ~Ñí=
dÉÄçí=
dÉÄçí=
dÉÄçí=
dÉÄçí=
=
=
=
=
▲=
báåÖÉëÅÜê®åâíÉë=ktm= E¬=OTV=f=pK=O=ed_F=
▲=
dÉãáäÇÉêíÉë=ktm= E¬=OTV=f=pK=O=ed_F=
= ^ÄÄáäÇìåÖ=URW=^ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖÉå=E^åä~ÖÉîÉêã∏ÖÉåF= 2.2.2.3
Wertaufholung
c~ääÉå=ÇáÉ=dêΩåÇÉ=ÑΩê=ÉáåÉ=~ì≈Éêéä~åã®≈áÖÉ=tÉêíãáåÇÉêìåÖ=ïÉÖI=ëç=áëí=òì=éêΩÑÉå= çÄ= ÇÉê= åìå= ~ìÑÖêìåÇ= ÇÉê= ~ì≈Éêéä~åã®≈áÖÉå= ^ÄëÅÜêÉáÄìåÖ= åáÉÇêáÖÉêÉ= _ìÅÜïÉêí= ÄÉáÄÉÜ~äíÉå=çÇÉê=çÄ=ïáÉÇÉê=òìÖÉëÅÜêáÉÄÉå=ïÉêÇÉå=Ç~êÑ=ÄòïK=ãìëëK= _Éá= báåòÉäìåíÉêåÉÜãÉå= ìåÇ= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ÄÉëíÉÜí= áå= ÇÉê= e~åÇÉäëÄáä~åò= Éáå=_ÉáÄÉÜ~äíìåÖëï~ÜäêÉÅÜí=ÇÉë=åáÉÇêáÖÉêÉå=tÉêíÉë=E¬=ORP=s=ed_FK== cΩê=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=Öáäí=ÄÉá=îçêÜÉê=îÉêãìíÉíÉê=Ç~ìÉêÜ~ÑíÉê=tÉêíãáåÇÉêìåÖ=ìåÇ= Ç~ãáí=îÉêÄìåÇÉåÉê=~ì≈Éêéä~åã®≈áÖÉê=^ÄëÅÜêÉáÄìåÖ=ÜáåÖÉÖÉå=Éáå=tÉêí~ìÑÜçäìåÖëJ ÖÉÄçí=E¬=OUM=f=ed_X=^ìëå~ÜãÉåW=¬=OUM=ff=ed_FK=
2. Bewertung des Anlagevermögens
279
_Éá= îçê~åÖÉÖ~åÖÉåÉê= ~ì≈Éêéä~åã®≈áÖÉê= ^ÄëÅÜêÉáÄìåÖ= ëáåÇ= ìå~åÄÜ®åÖáÖ= îçå= ÇÉê= dÉëÉääëÅÜ~ÑíëÑçêã=áã=c~ääÉ=ÉáåÉê=tÉêí~ìÑÜçäìåÖ=ÇáÉ=ÑçêíÖÉÑΩÜêíÉå=^åëÅÜ~ÑÑìåÖëJ= çÇÉê=eÉêëíÉääìåÖëâçëíÉå=ÇáÉ=lÄÉêÖêÉåòÉK= =
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==
ÇÉë=ÖÉë~ãíÉå=råíÉêåÉÜãÉåë==
áã=o~ÜãÉå=ÇÉë=dÉë~ãíâ~ìÑéêÉáëÉë=ÇÉë=råíÉêåÉÜãÉåë==
ÑΩê=Ç~ë=ÄÉíêÉÑÑÉåÇÉ=táêíëÅÜ~ÑíëÖìí==
ìåíÉê=ÇÉê=^åå~ÜãÉ=ÇÉê=råíÉêåÉÜãÉåëÑçêíÑΩÜêìåÖ==
ò~ÜäÉå=ïΩêÇÉK= fã= sÉêÖäÉáÅÜ= òìã= q~ÖÉëïÉêí= áëí= ÇÉê= ÄÉíêáÉÄëÄÉòçÖÉåI= ÇKÜK= ÑΩê= ÉáåÉå= éçíÉåòáÉääÉå= bêïÉêÄÉê= ÇÉë= dÉë~ãíÄÉíêáÉÄë= ï®êÉ= àÉÇÉë= táêíëÅÜ~ÑíëÖìí= Éáå= é~ëëÉåÇÉê= _Éëí~åÇíÉáä= ÇÉë=d~åòÉåK=dÉÜí=Éë=ìã=Éáå=ÑäçêáÉêÉåÇÉë=råíÉêåÉÜãÉåI=Éêâä®êí=ëáÅÜ=ÇÉê=éçíÉåòáÉääÉ= bêïÉêÄÉê=ëáÅÜÉêäáÅÜ=ÄÉêÉáíI=ÑΩê=Ç~ë=ÉáåòÉäåÉ=táêíëÅÜ~ÑíÖìí=ãÉÜê=òì=ÄÉò~ÜäÉå=~äë=ÑΩê= Ç~ë=ÖäÉáÅÜÉ=táêíëÅÜ~ÑíëÖìí=ÉáåÉë=Ç~êåáÉÇÉêäáÉÖÉåÇÉå=råíÉêåÉÜãÉåëK= =
s=
qÉáäïÉêíîÉêãìíìåÖÉå=
= cΩê= ÄÉëíáããíÉ= h~íÉÖçêáÉå= îçå= táêíëÅÜ~ÑíëÖΩíÉêå= ïáêÇ= áã= cçäÖÉåÇÉå= âìêò= ~ìÑ= ÇáÉ= âçåâêÉíÉ=bêãáííäìåÖ=ÇÉë=qÉáäïÉêíë=ÉáåÖÉÖ~åÖÉåK= aÉê=qÉáäïÉêí=ÑΩê=táêíëÅÜ~ÑíëÖΩíÉê=ÇÉë=sçêê~íëîÉêã∏ÖÉåë=ÉåëéêáÅÜí=ÄÉá=t~êÉå=éêáã®ê= ÇÉå=táÉÇÉêÄÉëÅÜ~ÑÑìåÖëâçëíÉå=ÄòïK=ÄÉá=bêòÉìÖåáëëÉå=ÇÉå=táÉÇÉêÜÉêëíÉääìåÖëâçëJ íÉå= EÑáâáíîÉ= pÉäÄëíâçëíÉåFK= aáÉë= Öáäí= ~ìÅÜ= Ç~ååI= ïÉåå= Éë= ëáÅÜ= ìã= ~Äë~íòÄÉëíáããíÉ=
280
D. Jahresabschluss
táêíëÅÜ~ÑíëÖΩíÉê=Ü~åÇÉäí=ìåÇ=ÇÉê=îçê~ìëëáÅÜíäáÅÜÉ=kÉííçîÉêâ~ìÑëÉêä∏ë=ÉáåÉå=dÉïáåå= Éêï~êíÉå=ä®ëëí=Eo=SKU=ff=pK=N=bpíoFK=aáÉëÉ=áëçäáÉêíÉ=_Éíê~ÅÜíìåÖ=ÇÉë=_ÉëÅÜ~ÑÑìåÖëÖÉJ ëÅÜ®ÑíëI=çÜåÉ=ÇÉå=wìë~ããÉåÜ~åÖ=òìã=^Äë~íòÖÉëÅÜ®Ñí=Eãáí=ÖÖÑK=ÄÉêÉáíë=ÑÉëí=îÉêÉáåJ Ä~êíÉå=sÉêâ~ìÑëéêÉáëÉåF=ïáÇÉêëéêáÅÜí=~ÄÉê=ÇÉã=Ü~åÇÉäëêÉÅÜíäáÅÜÉå=mêáåòáé=ÇÉê=îÉêJ äìëíÑêÉáÉå= _ÉïÉêíìåÖK= ^ìÅÜ= ÇÉê= _ce= Ü~í= ~å= ÇáÉëÉê= _Éíê~ÅÜíìåÖëïÉáëÉ= wïÉáÑÉä= ÖÉJ ®ì≈Éêí= ìåÇ= â~ã= áå= ÉáåÉã= rêíÉáä= îçã= OVKQKNVVV= E_pí_äK= ff= NVVV= pK= SUNF= òì= ÇÉã= pÅÜäìëëI=Ç~ëë=ÇÉê=qÉáäïÉêí=îçå=òìã=^Äë~íò=ÄÉëíáããíÉå=t~êÉå=åáÅÜí=åìê=îçå=áÜêÉã= táÉÇÉêÄÉëÅÜ~ÑÑìåÖëâçëíÉåI= ëçåÇÉêå= ~ìÅÜ= îçå= áÜêÉã= îçê~ìëëáÅÜíäáÅÜÉå= sÉê®ì≈ÉJ êìåÖëÉêä∏ë= ~ÄÜ®åÖíK= _Éá= ÇÉê= qÉáäïÉêíÉêãáííäìåÖ= ïáêÇ= Ç~ë= ëçÖK= ÇçééÉäíÉ= káÉJ ÇÉêëíïÉêíéêáåòé= ~åÖÉïÉåÇÉíK= bë= ïÉêÇÉå= ^åëÅÜ~ÑÑìåÖâçëíÉåI= táÉÇÉêÄÉëÅÜ~ÑJ ÑìåÖëâçëíÉå= ìåÇ= ÇÉê= ìã= ÉáåÉå= ÇìêÅÜëÅÜåáííäáÅÜÉå= råíÉêåÉÜãÉêÖÉïáåå= EáKÇKoK= B= îçã= kÉííçîÉê®ì≈ÉêìåÖëÉêä∏ëF= êÉÇìòáÉêíÉ= kÉííçîÉê®ì≈ÉêìåÖëÉêä∏ë= îÉêÖäáÅÜÉå= ìåÇ= ÇÉê=åáÉÇêáÖëíÉ=tÉêí=~åÖÉëÉíòíK= pçääíÉå=ÑÉêíáÖÉ=ìåÇ=ìåÑÉêíáÖÉ=bêòÉìÖåáëëÉ=ÖäÉáÅÜÉê=^êíI=cìåâíáçå=ìåÇ=dΩíÉ=~ìÅÜ=îçå= aêáííÉå=ÄÉòáÉÜÄ~ê=ëÉáåI=ëç=ÖÉäíÉå=ÑΩê=ÇáÉ=bêãáííäìåÖ=ÇÉë=qÉáäïÉêíë=ÇáÉëÉäÄÉå=§ÄÉêäÉJ ÖìåÖÉå=ïáÉ=ÄÉá=e~åÇÉäëï~êÉåK=EkÉííçîÉê®ì≈ÉêìåÖëÉêä∏ë=ìåÇ=ÇìêÅÜëÅÜåáííäáÅÜÉê=råJ íÉêåÉÜãÉêÖÉïáåå=ëáåÇ=àÉÇçÅÜ=åìê=~åíÉáäáÖ=å~ÅÜ=j~≈Ö~ÄÉ=ÇÉë=cÉêíáÖëíÉääìåÖëÖê~ÇÉë= òì=ÄÉêΩÅâëáÅÜíáÖÉåKF= _Éá=tÉêíé~éáÉêÉå=ÇÉë=^åä~ÖÉJ=ìåÇ=rãä~ìÑîÉêã∏ÖÉåë=ÉåëéêáÅÜí=ÇÉê=qÉáäïÉêí=áããÉê= ÇÉå= táÉÇÉêÄÉëÅÜ~ÑÑìåÖëâçëíÉå= ~ã= _áä~åòëíáÅÜí~ÖI= ~ìÅÜ= ïÉåå= ÉáåÉ= sÉê®ì≈ÉêìåÖ= ÇÉê=tÉêíé~éáÉêÉ=ÄÉ~ÄëáÅÜíáÖí=áëí=EîÖäK=a=OKFK== 2.2.3.3
Wertaufholung
_Éá=tÉÖÑ~ää=ÇÉë=dêìåÇÉë=ÑΩê=ÇáÉ=qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=ÄÉëíÉÜí=ÖÉãK=¬=S=f=kêK=N=pK=Q= ìåÇ= kêK= O= pK= P= bpíd= ëíÉìÉêêÉÅÜíäáÅÜ= Éáå= ëíêÉåÖÉë= tÉêí~ìÑÜçäìåÖëÖÉÄçí= ëçïçÜä= ÑΩê= báåòÉäìåíÉêåÉÜãÉå= ìåÇ= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ~äë= ~ìÅÜ= ÑΩê= h~éáí~äÖÉëÉääëÅÜ~ÑíÉåK= tÉêíçÄÉêÖêÉåòÉ=ëáåÇ=~ìÅÜ=ÜáÉê=ÇáÉ=ÑçêíÖÉÑΩÜêíÉå=^åëÅÜ~ÑÑìåÖëJ=çÇÉê=eÉêëíÉäJ äìåÖëâçëíÉåK=
2.2.4
Verbuchung d. außerplanmäßigen Abschreibung b. Sachanlagen
=
aáÉ=sÉêÄìÅÜìåÖ=~ì≈Éêéä~åã®≈áÖÉê=^ÄëÅÜêÉáÄìåÖ=ïáêÇ=áã=cçäÖÉåÇÉå=~åÜ~åÇ=ÉáåÉë= ìãÑ~ëëÉåÇÉå= _ÉáëéáÉäë= òìê= ëíÉìÉêäáÅÜÉå= qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ= îÉêÇÉìíäáÅÜíK= bë= áëí= îçå= ÄÉëçåÇÉêÉê= táÅÜíáÖâÉáíI= Ç~ëë= ÇáÉ= ~ì≈Éêéä~åã®≈áÖÉ= ^ÄëÅÜêÉáÄìåÖ= áå= ÇÉê= ÄÉJ íêçÑÑÉåÉå=oÉÅÜåìåÖëéÉêáçÇÉ=òìë®íòäáÅÜ=òìê=éä~åã®≈áÖÉå=^ÄëÅÜêÉáÄìåÖ=EÑ~ääë=Éë=ëáÅÜ= ìã= ÉáåÉå= ~ÄåìíòÄ~êÉå= ^åä~ÖÉÖÉÖÉåëí~åÇ= Ü~åÇÉäíF= ÇìêÅÜòìÑΩÜêÉå= áëíK= _Éá= dêìåÇJ ëíΩÅâÉåI=ÄÉá=ÇÉåÉå=à~=âÉáåÉ=éä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=òìä®ëëáÖ=áëíI=Ñ®ääí=Ç~ãáí=áå=ÇÉê= oÉÅÜåìåÖëéÉêáçÇÉ=å~íΩêäáÅÜ=~ìëëÅÜäáÉ≈äáÅÜ=ÇáÉ=~ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=~åK= =
⌦= _ÉáëéáÉäW== báåÉ= sÉêé~ÅâìåÖë~åä~ÖÉI= ÖÉâ~ìÑí= ~ã= MNKMTKOMMN= òì= ^åëÅÜ~ÑÑìåÖëâçëíÉå= îçå= PRKMMMIMM=bìêçI=ëçää=å~ÅÜ=mä~å=áå=ÇÉê=píÉìÉêÄáä~åò=Ü∏ÅÜëíã∏ÖäáÅÜ=Eka=R=g~ÜêÉF=~ÄJ ÖÉëÅÜêáÉÄÉå= ïÉêÇÉåK= ^ìÖêìåÇ= ÉáåÉê= íÉÅÜåáëÅÜÉå= oÉîçäìíáçå= áã= j~ëÅÜáåÉåÄÉêÉáÅÜ= â~åå=ÇÉê=qÉáäïÉêí=~ã=PNKNOKOMMO=åìê=åçÅÜ=~ìÑ=NRKMMMIMM=bìêç=ÖÉëÅÜ®íòí=ïÉêÇÉåK= bë=ÉêÖÉÄÉå=ëáÅÜ=Ç~ê~ìë=òìå®ÅÜëí=ÑçäÖÉåÇÉ=^Ñ^Jp®íòÉW= äáåK=Z=
NMM =Z=OM=B=→=ÇÉÖK=Z=O ⋅ OM=B=Z=QM=B=→=ã~ñK=OM=B=→=ÇÉÖK=Z=OM=B= R
2. Bewertung des Anlagevermögens
281
a~=êÉÅÜåÉêáëÅÜ=ÄÉêÉáíë=áã=OK=kìíòìåÖëà~Üê=ÇáÉ=_Éíê®ÖÉ=ÇÉê=äáåÉ~êÉå=^Ñ^=ÇáÉ=ÇÉê=ÇÉJ ÖêÉëëáîÉ=jÉíÜçÇÉ=ΩÄÉêëíÉáÖÉå=ìåÇ=ÇáÉ=tÉêíÉ=áã=ÉêëíÉå=g~Üê=áÇÉåíáëÅÜ=ëáåÇ=EàÉïÉáäë= OM= B= ÇÉê= ^åëÅÜ~ÑÑìåÖëâçëíÉåFI= â~åå= ëçÑçêí= ãáí= ÇÉê=äáåÉ~êÉå= ^ÄëÅÜêÉáÄìåÖ= ÄÉÖçåJ åÉå=ïÉêÇÉåK=^ì≈ÉêÇÉã=áëí=òì=ÄÉêΩÅâëáÅÜíáÖÉåI=Ç~ëë=ÇáÉ=^åëÅÜ~ÑÑìåÖ=áå=ÇÉê=òïÉáíÉå= g~ÜêÉëÜ®äÑíÉ= ÉêÑçäÖíÉ= ìåÇ= ëçãáí= åìê= ÇáÉ= Ü~äÄÉ= g~ÜêÉëJ^Ñ^= ~åÖÉëÉíòí= ïÉêÇÉå= Ç~êÑ= EsÉêÉáåÑ~ÅÜìåÖëêÉÖÉäFK= =
g~Üê=
oÉëíÄìÅÜïÉêí=îçê=^Ñ^=
OMMN=
PRKMMMIMM=
OMMO=
PNKRMMIMM=
^Ñ^=
oÉëíÄìÅÜïÉêí=å~ÅÜ=^Ñ^=
=
PKRMMIMM= G=
PNKRMMIMM=
=
TKMMMIMM=
OQKRMMIMM=
==G=EOM=B=îK=PRKMMMIMMF=W=O= =
aáÉ=bêãáííäìåÖ=ÇÉê=e∏ÜÉ=ÇÉê=qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=ÉêÑçäÖí=ÇìêÅÜ=ÇÉå=sÉêÖäÉáÅÜ=îçå= ÇÉê=ëçÖK=ÑçêíÖÉÑΩÜêíÉå=^eh=EZ=àÉïK=oÉëíÄìÅÜïÉêí=å~ÅÜ=aìêÅÜÑΩÜêìåÖ=ÇÉê=éä~åã®J ≈áÖÉå=^Ñ^F=ìåÇ=ÇÉã=åáÉÇêáÖÉêÉå=qÉáäïÉêíK= =
ÑçêíÖÉÑΩÜêíÉ=^eh=
OQKRMMIMM=
qÉáäïÉêí=
NRKMMMIMM=
qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=
VKRMMIMM=
=
wìã=PNKNOKOMMO=ëáåÇ=ÇÉãå~ÅÜ=ÑçäÖÉåÇÉ=_ìÅÜìåÖÉå=ÇìêÅÜòìÑΩÜêÉåW= =
NK=mä~åã®≈áÖÉ=^ÄëÉíòìåÖ=ÑΩê=^ÄåìíòìåÖ= = _Éå∏íáÖíÉ=hçåíÉåW= =
SROM=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=p~ÅÜ~åä~ÖÉå= MTSM=Ó=sÉêé~ÅâìåÖë~åä~ÖÉå=ìåÇ=Jã~ëÅÜáåÉå= =
_ìÅÜìåÖW= =
SROM=
TKMMMIMM=
~å=
MTSM=
TKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=====SROM=
MTSM= TKMMMIMM= =
e= = = =
p= o_t=
========MTSM=
e=
PNKRMMIMM= SROM= TKMMMIMM=
= OK=qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ= =
~F=ÄÉá=îçêΩÄÉêÖÉÜÉåÇÉê=tÉêíãáåÇÉêìåÖW= _Éá= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= EÜáÉêW= ^dF= ÄÉëíÉÜí= ëíÉìÉêêÉÅÜíäáÅÜ= Éáå= ^ÄïÉêíìåÖîÉêÄçí= ÄÉá= p~ÅÜ~åä~ÖÉåI= ïÉåå= ÇáÉ= tÉêíãáåÇÉêìåÖ= åìê= îçêΩÄÉêÖÉÜÉåÇ= áëí= EîÖäK= ^ÄÄK= URFK= aÉê= píÉìÉêÄáä~åò~åë~íò= ïΩêÇÉ= ~äëç= å~ÅÜ= ÇìêÅÜÖÉÑΩÜêíÉê= éä~åã®≈áÖÉê= ^Ñ^= òì=
282
D. Jahresabschluss
OQKRMMIMM=bìêç=ÉêÑçäÖÉåK=a~=ÄÉá=ÉáåÉê=íÉÅÜåáëÅÜÉå=oÉîçäìíáçå=îçå=ÉáåÉê=Ç~ìÉêÜ~ÑJ íÉå=tÉêíãáåÇÉêìåÖ=~ìëÖÉÖ~åÖÉå=ïÉêÇÉå=â~ååI=áëí=ÇÉê=ÑçäÖÉåÇÉ=mìåâí=ÄF=êÉäÉî~åíK= =
ÄF=ÄÉá=Ç~ìÉêÜ~ÑíÉê=tÉêíãáåÇÉêìåÖW= aáÉ=~ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=EqÉáäïÉêí~ÄëÅÜêÉáÄìåÖF=ÉáåÉê=p~ÅÜ~åä~ÖÉ=áëí=ÑΩê= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=ÄÉá=Ç~ìÉêÜ~ÑíÉê=tÉêíãáåÇÉêìåÖ=mÑäáÅÜí=Ee~åÇÉäëJ=ìåÇ=píÉìÉêJ êÉÅÜíI=îÖäK=^ÄÄK=URFK= =
_Éå∏íáÖÉ=hçåíÉåW= =
SRRM=Ó=^ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=p~ÅÜ~åä~ÖÉå= MTSM=Ó=sÉêé~ÅâìåÖë~åä~ÖÉå=ìåÇ=Jã~ëÅÜáåÉå= =
_ìÅÜìåÖW= =
SRRM=
VKRMMIMM=
~å=
MTSM=
VKRMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= MTSM=
=
===========SRRM=
e= =
p=
=======MTSM=
e=
VKRMMIMM= =
= =
o_t= PNKRMMIMM= SROM=
TKMMMIMM=
= =
= =
=
VKRMMIMM=
= SRRM=
=
a~ÇìêÅÜ=ÉêÖáÄí=ëáÅÜ=å~ÅÜ=aìêÅÜÑΩÜêìåÖ=ÄÉáÇÉê=^ÄëÅÜêÉáÄìåÖÉå=Éáå=_ìÅÜïÉêí=E_áJ ä~åò~åë~íòF=ÇÉë=sÉêã∏ÖÉåëÖÉÖÉåëí~åÇÉë=áå=e∏ÜÉ=îçå=NRKMMMIMM=bìêç=EZ=PNKRMMIMM= Ó=TKMMMIMM=Ó=VKRMMIMMFK= k~ÅÜ=ÇÉê=qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=áëí=ÇÉê=oÉëíÄìÅÜïÉêí=òìê=cçêíëÉíòìåÖ=ÇÉê=éä~åã®≈áJ ÖÉå=^Ñ^=ÄÉá=äáåÉ~êÉê=^Ñ^=~ìÑ=ÇáÉ=oÉëíåìíòìåÖëÇ~ìÉê=òì=îÉêíÉáäÉåK=_Éá=ÇÉê=ÖÉçãÉíJ êáëÅÜJÇÉÖêÉëëáîÉå=^Ñ^=ïáêÇ=ÇÉê=ÄáëÜÉêáÖÉ=éêçòÉåíì~äÉ=^Ñ^Jp~íò=~ìÑ=ÇÉå=åáÉÇêáÖÉêÉå= qÉáäïÉáí=ÄòïK= åÉìÉå= oÉëíÄìÅÜïÉêí= ~åÖÉï~åÇíK= aáÉë= Öáäí= ~å~äçÖ= ÑΩê= ÇáÉ= ~ì≈Éêéä~åJ ã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=áã=e~åÇÉäëêÉÅÜíK= = c®ääí=ÇÉê=dêìåÇ=ÑΩê=ÉáåÉ=~ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=ïÉÖI=áëí=ÉáåÉ=tÉêí~ìÑÜçJ äìåÖ= EîÖäK= a= OKOKOKPI= OKOKPKPFI= ÇáÉ= ã~ñáã~ä= Äáë= òì= ÇÉå= ÑçêíÖÉÑΩÜêíÉå= ^åëÅÜ~ÑÑìåÖëJ= ÄòïK=eÉêëíÉääìåÖëâçëíÉå=E~ÄëçäìíÉ=tÉêíçÄÉêÖêÉåòÉF=ÑΩÜêíI=ïáÉ=ÑçäÖí=òì=ÄìÅÜÉåW= =
⌦= _ÉáëéáÉäW== wìã= PNKNOK= ÇÉë= PK= kìíòìåÖëà~ÜêÉë= äáÉÖí= ÇÉê= qÉáäïÉêí= ÇÉê= sÉêé~ÅâìåÖë~åä~ÖÉ= ~ìë= ÇÉã=îçêÜÉêÖÉÜÉåÇÉå=_ÉáëéáÉä=ÄÉá=~F=NVKMMMIMM=bìêç=ìåÇ=ÄF=NPKMMMIMM=bìêçK= ^ìë=ÇÉã=ÄáëÜÉêáÖÉå=^ÄëÅÜêÉáÄìåÖëîÉêä~ìÑ=ëáåÇ=ÑçäÖÉåÇÉ=a~íÉå=ÄÉâ~ååíW= =
ENF= g~Üê= oÉëíïÉêí=îçê= ENF=ìåÇ=EOF= mä~åã®≈áÖÉ=^Ñ^=
EOF= qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=
OMMN=
PRKMMMIMM=
PKRMMIMM=
=
OMMO=
PNKRMMIMM=
TKMMMIMM=
=
oÉëíïÉêí=å~ÅÜ= ENF=ìåÇ=EOF=
= PNKRMMIMM=
VKRMMIMM=
= NRKMMMIMM=
2. Bewertung des Anlagevermögens
283
wìê=bêãáííäìåÖ=ÇÉê=ÉêÑçêÇÉêäáÅÜÉå=wìëÅÜêÉáÄìåÖ=EtÉêí~ìÑÜçäìåÖF=ëáåÇ=òìå®ÅÜëí=ÇáÉ= ëçÖK=ÑçêíÖÉëÅÜêáÉÄÉåÉå=ìåÇ=ÇáÉ=ÑçêíÖÉÑΩÜêíÉå=^eh=òì=ÉêêÉÅÜåÉåK== =
NK=cçêíÖÉëÅÜêáÉÄÉåÉ=^ehW= táêÇ=áã=i~ìÑÉ=ÇÉê=kìíòìåÖëÇ~ìÉê=ÇÉê=oÉëíÄìÅÜïÉêí=ÉáåJ=çÇÉê=ãÉÜêã~äáÖ=ìã=ÉáåÉ= qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=îÉêãáåÇÉêí=ìåÇ=Ç~ê~ìÑ=Üáå=ÇáÉ=éä~åã®≈áÖÉ=^Ñ^=ÑçêíÖÉëÉíòíI=ëç= ïáêÇ=àÉÇÉê=ÑçäÖÉåÇÉ=oÉëíÄìÅÜïÉêí=~äë=ëçÖK=ÑçêíÖÉëÅÜêáÉÄÉåÉê=tÉêí=ÄÉòÉáÅÜåÉíK=aáÉJ ëÉê=ÉêãáííÉäí=ëáÅÜ=áã=çÄáÖÉå=_ÉáëéáÉä=ïáÉ=ÑçäÖíW= =
= _ìÅÜïÉêí=å~ÅÜ=qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=OMMO= Ó= éä~åã®≈áÖÉ=^Ñ^=PK=kìíòìåÖëà~Üê=EOMMPF=
Z==ÑçêíÖÉëÅÜêáÉÄÉåÉ=^eh=OMMP=
= NRKMMMIMM= RKMMMIMM= Z=NRKMMMIMM : P=
=
NMKMMMIMM=
= OK=cçêíÖÉÑΩÜêíÉ=^ehW= råíÉê=ÇÉå=ÑçêíÖÉÑΩÜêíÉå=^eh=îÉêëíÉÜí=ã~å=ÇáÉ=oÉëíÄìÅÜïÉêíÉI=ÇáÉ=áã=o~ÜãÉå=ÇÉê= éä~åã®≈áÖÉå=^Ñ^=çÜåÉ=àÉÖäáÅÜÉ=qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=ÉåíëíÉÜÉåK=bë=ÉêÖáÄí=ëáÅÜ=~äëç= ÑΩê=Ç~ë=_ÉáëéáÉä=ÑçäÖÉåÇÉê=tÉêíW= =
= o_t=OMMP=çÜåÉ=~ì≈Éêéä~åãK=^ÄëÅÜêÉáÄìåÖ= Ó==oÉÖÉä~ÄëÅÜêÉáÄìåÖ=OMMP= Z==ÑçêíÖÉÑΩÜêíÉ=^eh=OMMP=
OQKRMMIMM= TKMMMIMM= NTKRMMIMM=
aÉê= _ìÅÜïÉêí= å~ÅÜ= qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ= ìåÇ= éä~åã®≈áÖÉê= ^ÄëÉíòìåÖ= ÑΩê= ^ÄåìíJ òìåÖ=äáÉÖí=åìå=~äëç=òìã=PNKNOKOMMP=ÄÉá=NMKMMMIMM=bìêçK=wìÇÉã=ïìêÇÉ=ÇÉê=qÉáäïÉêí= ~ã=ëÉäÄÉå=q~Ö=~ìÑ=~F=NVKMMMIMM=bìêç=ìåÇ=ÄF=NPKMMMIMM=bìêç=ÑÉëíÖÉëÉíòíK= =
NK=c~ää=E~FW=qt=[=ÑçêíÖÉÑΩÜêíÉ=^eh= iáÉÖí= ÇÉê= qÉáäïÉêí= ENVKMMMIMM= bìêçF= ΩÄÉê= ÇÉå= ÑçêíÖÉÑΩÜêíÉå= ^eh= ENTKRMMIMM= bìêçFI= áëí= òì= ÄÉêΩÅâëáÅÜíáÖÉåI= Ç~ëë= ÉáåÉ= wìëÅÜêÉáÄìåÖ= åìê= Äáë= ã~ñK= òì= ÇÉå= ÑçêíÖÉÑΩÜêíÉå= ^eh=E~ÄëçäìíÉ=tÉêíçÄÉêÖêÉåòÉF=òìä®ëëáÖ=áëíK= = îçåW=ÑçêíÖÉëÅÜêáÉÄÉåÉå=tÉêí=E~âíìÉääÉê=_ìÅÜïÉêí=OMMPF= NMKMMMIMM= ~ìÑW=ÑçêíÖÉÑΩÜêíÉ=^eh=EOMMPF= NTKRMMIMM= wìëÅÜêÉáÄìåÖ=
TKRMMIMM=
=
OK=c~ää=EÄFW=qt=Y=ÑçêíÖÉÑΩÜêíÉ=^eh= _Éá= ÉáåÉã= ìåíÉê= ÇÉå= ÑçêíÖÉÑΩÜêíÉå= ^eh= ENTKRMMIMM= bìêçF= äáÉÖÉåÇÉå= qÉáäïÉêí= ENPKMMMIMM=bìêçF=ÉêÑçäÖí=ÉáåÉ=wìëÅÜêÉáÄìåÖ=~ìÑ=ÇÉå=åáÉÇêáÖÉêÉå=qÉáäïÉêíK= = îçåW=ÑçêíÖÉëÅÜêáÉÄÉåÉå=tÉêí=E~âíìÉääÉê=_ìÅÜïÉêí=OMMPF= NMKMMMIMM= ~ìÑW=qÉáäïÉêí=EOMMPF= NPKMMMIMM= wìëÅÜêÉáÄìåÖ=
=
PKMMMIMM=
284
D. Jahresabschluss
aáÉ=sÉêÄìÅÜìåÖ=ÇÉê=wìëÅÜêÉáÄìåÖ=Eáã=cçäÖÉåÇÉå=~äë=_ÉáëéáÉä=åìê=c~ää=~FF=áëí=å~ÅÜ= bêãáííäìåÖ=ÇÉê=tÉêíÉ=å~íΩêäáÅÜ=~ìÅÜ=åáÅÜí=òì=îÉêÖÉëëÉåK= = _Éå∏íáÖíÉ=hçåíÉåW= =
MTSM=Ó=sÉêé~ÅâìåÖë~åä~ÖÉåJ=ìåÇ=j~ëÅÜáåÉå= RQQM=Ó=bêíê®ÖÉ=~ìë=tÉêíÉêÜ∏ÜìåÖÉå=îK=dÉÖÉåëí®åÇÉå=ÇK=^åä~ÖÉîÉêã∏ÖÉåë= = EwìëÅÜêÉáÄìåÖÉåF= =
_ìÅÜìåÖW= =
MTSM==
TKRMMIMM=
~å=
RQQM=
TKRMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= cçêíÖÉëÅÜêK= tÉêí=
RQQM=
=============MTSM=
e= = p=
=======RQQM=
NMKMMMIMM= =
= = =
= MTSM=
TKRMMIMM= =
= = =
= =
e= TKRMMIMM=
=
= wìë~ããÉåÑ~ëëÉåÇ=â~åå=Ç~ë=mêáåòáé=ÇÉê=wìëÅÜêÉáÄìåÖ=áã=píÉìÉêêÉÅÜí=ïáÉ=ÑçäÖí=Ç~êJ ÖÉëíÉääí=ïÉêÇÉåW= = =
qt=[=ÑçêíÖÉÑΩÜêíÉ=^eh=
qt=Y=ÑçêíÖÉÑΩÜêíÉ=^eh=
wìëÅÜêÉáÄìåÖ=îçã=ÑçêíÖÉëÅÜêáÉJ ÄÉåÉå=tÉêí=~ìÑ=ÇáÉ=ÑçêíÖÉÑΩÜêíÉå= ^eh=
wìëÅÜêÉáÄìåÖ=îçã=ÑçêíÖÉJ ëÅÜêáÉÄÉåÉå=tÉêí=~ìÑ=ÇÉå= qÉáäïÉêí=
= = = = = ^ÄÄáäÇìåÖ=USW=píÉìÉêäáÅÜÉë=wìëÅÜêÉáÄìåÖëÖÉÄçí= =
2.2.5
Verbuchung d. außerplanm. Abschreibung b. Wertpapieren
rã= ÉáåÉ= _ÉïÉêíìåÖ= îçå= tÉêíé~éáÉêÉå= ÇÉë= ^åä~ÖÉîÉêã∏ÖÉåë= îçêåÉÜãÉå= òì= â∏åJ åÉåI= ãΩëëÉå= áÜêÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= îçêäáÉÖÉåK= tÉêÇÉå= ~ääÉêÇáåÖë= tÉêíé~éáÉêÉ= ÇÉê= ÖäÉáÅÜÉå= dÉëÉääëÅÜ~Ñí= òì= ìåíÉêëÅÜáÉÇäáÅÜÉå= wÉáíéìåâíÉå= ìåÇ= hìêëÉå= ÖÉâ~ìÑí= ìåÇ= íÉáäïÉáëÉ= ïáÉÇÉê= îÉêâ~ìÑíI= áëí= ÇáÉë= åáÅÜí= Ö~åò= ÉáåÑ~ÅÜK= dêìåÇë®íòäáÅÜ= ÄÉëíÉÜí= Ç~ÜÉê= Éáå= t~ÜäêÉÅÜí= òïáëÅÜÉå= báåòÉäJ= ìåÇ= aìêÅÜëÅÜåáííëÄÉïÉêíìåÖK= aáÉ= báåòÉäJ ÄÉïÉêíìåÖ= ÇΩêÑíÉ= ã∏ÖäáÅÜ= ëÉáåI= ïÉåå= ÇÉê= råíÉêåÉÜãÉê= ÇáÉ= m~éáÉêÉ= ëÉäÄëí= îÉêJ ï~Üêí= çÇÉê= ÄÉá= ÉáåÉã= hêÉÇáíáåëáíáìí= áå= báåòÉäîÉêï~ÜêìåÖI= ëçÖK= píêÉáÑÄ~åÇîÉêï~ÜJ êìåÖI= ÖÉÖÉÄÉå= Ü~íK= aáÉ= ÉáåòÉäåÉå= tÉêíé~éáÉêÉ= ëáåÇ= Ç~åå= ~ìÑ= dêìåÇ= ÇÉê= píΩÅâJ åìããÉê= ÉáåÇÉìíáÖ= áÇÉåíáÑáòáÉêÄ~êK= iáÉÖÉå= ÇáÉ= tÉêíé~éáÉêÉ= áå= ÉáåÉã= dáêçë~ããÉäJ
2. Bewertung des Anlagevermögens
285
ÇÉéçíI= ëáåÇ= ëáÉ= å~ÅÜ= ÇÉê= oÉÅÜíëéêÉÅÜìåÖ= ãáí= ÇÉã= ÇìêÅÜëÅÜåáííäáÅÜÉå= ^åëÅÜ~ÑJ ÑìåÖëéêÉáë=ë®ãíäáÅÜÉê=m~éáÉêÉ=ÇÉêëÉäÄÉå=^êí=òì=ÄÉïÉêíÉåK= =
⌦= _ÉáëéáÉäW= a~ë=råíÉêåÉÜãÉå=tÉäë=dãÄe=ä®ëëí=îçå=ëÉáåÉê=_~åâ=tÉêíé~éáÉêÉ=E^âíáÉå=ÇÉê=p~åò= ^dFI=ÇáÉ=Éë=òìê=ä~åÖÑêáëíáÖÉå=dÉäÇ~åä~ÖÉ=EâÉáåÉ=_ÉíÉáäáÖìåÖI=âÉáå=^åíÉáä=~å=îÉêÄìåJ ÇÉåÉå= råíÉêåÉÜãÉåF= òì= Ü~äíÉå= ÄÉ~ÄëáÅÜíáÖíI= áå= ÉáåÉã= dáêçë~ããÉäÇÉéçí= îÉêJ ï~ÜêÉåK=^ã=MNKNOKOMMS=ïìêÇÉå=OM=^âíáÉå=ÇÉê=p~åò=^d=îÉê®ì≈ÉêíK=bë=äáÉÖí=ÑçäÖÉåJ ÇÉê=aÉéçí~ìëòìÖ=îçêK= = h~ìÑÇ~íìã=
píΩÅâ=
hìêë=
kÉÄÉåâçëíÉå=NIN=B=
^h=
MRKMRKOMMS=
OMM=
PMMIMM=
SSMIMM=
SMKSSMIMM=
MUKMUKOMMS=
RM=
PRMIMM=
NVOIRM=
NTKSVOIRM=
=
bë= ëçää= åìå= ÇÉê= ^ÄïÉêíìåÖëîçêÖ~åÖ= áå= ÇÉê= píÉìÉêÄáä~åò= îÉêÄìÅÜí= ïÉêÇÉåI= ÇÉê= ÉêJ ÑçêÇÉêäáÅÜ=áëíI=ïÉåå=ÇÉê=hìêë=~ã=PNKNOKOMMS=Ç~ìÉêÜ~Ñí=ÄÉá=PMMIMM=bìêç=äáÉÖíK= a~òì=áëí=òìå®ÅÜëí=ÇÉê=tÉêí=òì=ÉêãáííÉäåI=ãáí=ÇÉã=ÇáÉ=îÉêÄäÉáÄÉåÇÉå=OPM=^âíáÉå=áå= ÇÉå= _ΩÅÜÉêå= ëíÉÜÉåK= j~å= ÉêãáííÉäí= Ç~òì= òìå®ÅÜëí= ÇáÉ= ÇìêÅÜëÅÜåáííäáÅÜÉå= ^åëÅÜ~ÑJ ÑìåÖëâçëíÉåK= =
aìêÅÜëÅÜåáííäáÅÜÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå== Z=ESMKSSMIMM=H=NTKSVOIRMF W EOMM=H=RMF== = =
=
Z=PNPIQN=bìêçL=^âíáÉ= =
wìã=_áä~åòëíáÅÜí~Ö=ëíÉÜÉå=ÇáÉ=îÉêÄäÉáÄÉåÇÉå=OPM=^âíáÉå=Ç~ãáí=åçÅÜ=ãáí=TOKMUQIPM= bìêç= EZ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= Z= OPM ⋅ PNPIQN= bìêçF= áå= ÇÉå= _ΩÅÜÉêåK= aÉê= qÉáäïÉêí= EtáÉÇÉêÄÉëÅÜ~ÑÑìåÖëïÉêíF=ÉêãáííÉäí=ëáÅÜ=òìã=PNKNOK=EîÖäK=OKOKPKOF=ÑçäÖÉåÇÉêã~≈ÉåW= =
= OPM ⋅ PMMIMM=bìêç= H==NIN=B= Z==qÉáäïÉêí=
SVKMMMIMM= TRVIMM= SVKTRVIMM=
=
k~ÅÜ= píÉìÉêêÉÅÜí= áëí= åìå= ÄÉá= Ç~ìÉêÜ~ÑíÉê= tÉêíãáåÇÉêìåÖ= ÇáÉ= cáå~åò~åä~ÖÉ= ~ìÑ= áÜJ êÉå= åáÉÇêáÖÉêÉå= qÉáäïÉêí= ~ÄòìëÅÜêÉáÄÉå= EîäÖK= ^ÄÄK= URFK= _Éá= åìê= îçêΩÄÉêÖÉÜÉåÇÉê= tÉêíãáåÇÉêìåÖ= ÄÉëíΩåÇÉ= áã= píÉìÉêêÉÅÜí= Éáå= ^ÄïÉêíìåÖëîÉêÄçíK= aáÉë= Öáäí= àÉïÉáäë= ìå~ÄÜ®åÖáÖ=îçå=ÇÉê=oÉÅÜíëÑçêã=ÇÉë=ÄÉïÉêíÉåÇÉå=råíÉêåÉÜãÉåëK= bë=áëí=~äëç=áå=ÇáÉëÉã=c~ää=ÉáåÉ=qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ=áå=e∏ÜÉ=îçå=OKPORIPM=bìêç=ÉêJ ÑçêÇÉêäáÅÜK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
TQMM=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=cáå~åò~åä~ÖÉå== NRMM=Ó=pí~ãã~âíáÉå= =
= =
286
D. Jahresabschluss
_ìÅÜìåÖW= =
TQMM=
OKPORIPM=
~å=
NRMM=
OKPORIPM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=========TQMM=
NRMM=
OKPORIPM= =
e= = = =
p= ^â=
======NRMM= TOKMUQIPM= TQMM=
e= OKPORIPM=
= fëí= áå= ÇÉê= cçäÖÉéÉêáçÇÉ= ÉáåÉ= wìëÅÜêÉáÄìåÖ= Eã~ñáã~ä= Äáë= òì= ÇÉå= ^åëÅÜ~ÑÑìåÖëJ âçëíÉåF= ~ìÑÖêìåÇ= ÉáåÉê= tÉêíëíÉáÖÉêìåÖ= åçíïÉåÇáÖI= ëç= ïáêÇ= ÇáÉëÉ= ~ìÑ= ÇÉã= hçåíç= RQQM= Ó= bêíê®ÖÉ= ~ìë= tÉêíÉêÜ∏ÜìåÖÉå= îçå= dÉÖÉåëí®åÇÉå= ÇÉë= ^åä~ÖÉJ îÉêã∏ÖÉåë=ãáí=ÉåíëéêÉÅÜÉåÇÉê=dÉÖÉåÄìÅÜìåÖ=~ìÑ=ÇÉã=^åä~ÖÉâçåíç=îÉêÄìÅÜíK=
3.
Bewertung des Umlaufvermögens
=
wìã=rãä~ìÑîÉêã∏ÖÉå=ÖÉÜ∏êÉå=~ääÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉI=ÇáÉ=åáÅÜí=òìã=^åä~ÖÉJ îÉêã∏ÖÉå= ÖÉÜ∏êÉåI= ÇKÜK= ÇáÉ= ÇÉã= dÉëÅÜ®ÑíëÄÉíêáÉÄ= åáÅÜí= Ç~ìÉêÜ~Ñí= òì= ÇáÉåÉå= ÄÉJ ëíáããí=ëáåÇ=ìåÇ=ÇáÉ=âÉáåÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå=EîÖäK=a=QF=ëáåÇK== =
aÉí~áääáÉêíÉ=däáÉÇÉêìåÖ=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë= s= = pÅÜïÉêéìåâí=ÇáÉëÉë=dêìåÇâìêëÉë=äáÉÖí=ÄÉá=ÇÉê=_ÉïÉêíìåÖ=îçå=sçêê®íÉåI=cçêÇÉêìåJ ÖÉå=ìåÇ=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåëK= =
3.1 Allgemeine Bewertungsgrundsätze 3.1.1
Anschaffungskostenprinzip
k~ÅÜ=¬=ORP=f=ed_=ëáåÇ=áã=e~åÇÉäëêÉÅÜí=~ìÅÜ=ÄÉáã=rãä~ìÑîÉêã∏ÖÉå=ÇáÉ=^åëÅÜ~ÑJ ÑìåÖëJ= ìåÇ= eÉêëíÉääìåÖâçëíÉå= ÇáÉ= ~ÄëçäìíÉ= e∏ÅÜëíÖêÉåòÉ= ÇÉê= _ÉïÉêíìåÖK= aáÉë= Öáäí= ~ìÅÜ=áã=píÉìÉêêÉÅÜí=Ej~≈ÖÉÄäáÅÜâÉáíëéêáåòáéFK=
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=
=
=
=
=
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
aÉê=tÉêí=ÇÉê=pÅÜäìëëÄÉëí®åÇÉ=ÄÉá=ìåÑÉêíáÖÉå=ìåÇ=ÑÉêíáÖÉå=bêòÉìÖåáëëÉå=ÉêÖáÄí=ëáÅÜ= ÖêìåÇë®íòäáÅÜ=~ìë=ÇÉå=eÉêëíÉääìåÖëâçëíÉå=E_ÉêÉÅÜåìåÖëëÅÜÉã~I=îÖäK=^ÄÄK=RV=áå=`= VKNFK=gÉ=å~ÅÜÇÉãI=çÄ=ÉáåÉ=ÜçÜÉ=çÇÉê=ÉáåÉ=åáÉÇêáÖÉ=_Éëí~åÇëîÉê®åÇÉêìåÖ=E^ìÑï~åÇ= ÄòïK=bêíê~ÖF=ÉêêÉáÅÜí=ïÉêÇÉå=ëçääI=ïáêÇ=ÄÉáã=^åë~íò=ÇÉë=pÅÜäìëëÄÉëí~åÇÉë=òïáëÅÜÉå= ÇÉå=tÉêíìåíÉêJ=ìåÇ=JçÄÉêÖêÉåòÉå=ÖÉï®ÜäíK= =
⌦= _ÉáëéáÉäW= aÉê= ^åÑ~åÖëÄÉëí~åÇ= ~å= ÑÉêíáÖÉå= bêòÉìÖåáëëÉå= ïìêÇÉ= ãáí= NOKQMMIMM= bìêç= ÄÉïÉêíÉíK= wìã= g~ÜêÉëÉåÇÉ= äáÉÖÉå= åçÅÜ= QMM= píΩÅâ= ~ìÑ= i~ÖÉêK= gÉÇÉë= ÉáåòÉäåÉ= mêçÇìâí= îÉêìêJ ë~ÅÜíÉ=ÑçäÖÉåÇÉ=hçëíÉåW= =
cj= ci=
OMIMM= jdh= NRIMM= cdh=
PM=B= sïdâ= TR=B= sídâ=
=
a~ãáí=ÉêÖÉÄÉå=ëáÅÜ=ÑçäÖÉåÇÉ=tÉêíÖêÉåòÉåW= =
=
= cj= H==ci=
OMIMM= NRIMM=
Z==tÉêíìåíÉêÖêÉåòÉ=eo= H==jdh= H==cdh=
PRIMM= SIMM= NNIOR=
Z=tÉêíìåíÉêÖêÉåòÉ=pío= H==sïdâ=
ROIOR= RIOP=
Z=tÉêíçÄÉêÖêÉåòÉ=eo=ìK=pío=
RTIQU
NM=B= NM=B=
292
D. Jahresabschluss
bë=ÉêÖ®ÄÉå=ëáÅÜ=Ç~ãáí=ÑçäÖÉåÇÉ=ã∏ÖäáÅÜÉ=pÅÜäìëëÄÉëí®åÇÉW= p_JråíÉêÖêÉåòÉ=å~ÅÜ=e~åÇÉäëêÉÅÜí== Z=QMM=píΩÅâ ⋅ PRIMM=bìêçLpíK== = Z=NQKMMMIMM=bìêç= p_JråíÉêÖêÉåòÉ=å~ÅÜ=píÉìÉêêÉÅÜí== Z=QMM=píΩÅâ= ⋅ ROIOR=bìêçLpíK== = Z=OMKVMMIMM=bìêç= p_JlÄÉêÖêÉåòÉ=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜí== Z=QMM=píΩÅâ ⋅ RTIQU=bìêçLpíK== = Z=OOKVVO=bìêç= = bÖ~ä=ïÉäÅÜÉ=eÉêëíÉääìåÖëâçëíÉå=áå=ÇáÉëÉã=c~ää=ÖÉï®Üäí=ïÉêÇÉåI=Éë=âçããí=ëíÉíë=òì= ÉáåÉê= _Éëí~åÇëãÉÜêìåÖ= E^_= Y= p_FK= fã= cçäÖÉåÇÉå= ëçääÉå= ÇáÉ= ã∏ÖäáÅÜÉå= ^åë®íòÉ= áå=ÇÉê=píÉìÉêÄáä~åò=å®ÜÉê=ÄÉäÉìÅÜíÉí=ïÉêÇÉåK= j∏ÖäáÅÜâÉáí=NW= pçää= ÇÉê= ëíÉìÉêéÑäáÅÜíáÖÉ= dÉïáåå= áå= ÇÉê= oÉÅÜåìåÖëéÉêáçÇÉ= ã∏ÖäáÅÜëí= ÜçÅÜ= ~ìëJ ÖÉïáÉëÉå= ïÉêÇÉåI= ëç= ëçääíÉ= áå= ÇáÉëÉã= c~ää= ÉáåÉ= ÜçÜÉ= _Éëí~åÇëãÉÜêìåÖ= EZ= òìJ ë®íòäáÅÜÉê=bêíê~ÖF=ÖÉÄìÅÜí=ïÉêÇÉåK=rã=ÇáÉë=òì=ÉêêÉáÅÜÉåI=ãìëë=ÇÉê=pÅÜäìëëÄÉëí~åÇ= ëç= ÜçÅÜ= ïáÉ= åìê= ã∏ÖäáÅÜI= ~äëç= òìê= tÉêíçÄÉêÖêÉåòÉ= å~ÅÜ= píÉìÉêêÉÅÜíI= ~åÖÉëÉíòí= ïÉêÇÉåK= =
p= ^_= _s=
=
========ÑÉêíáÖÉ=bêòÉìÖåáëëÉ= NOKQMMIMM= p_= NMKRVOIMM= =
OOKVVOIMM= =
e= = OOKVVOIMM= = = =
OOKVVOIMM= =
=
j∏ÖäáÅÜâÉáí=OW= aÉê= dÉïáåå= ëçää= ëç= åáÉÇêáÖ= ïáÉ= ã∏ÖäáÅÜ= ~ìëÖÉïáÉëÉå= ïÉêÇÉåK= aÉã= ^åÑ~åÖëÄÉJ ëí~åÇ= áëí= ~äëç= Éáå= ã∏ÖäáÅÜëí= ÖÉêáåÖÉê= pÅÜäìëëÄÉëí~åÇ= ÖÉÖÉåΩÄÉêòìëíÉääÉåK= a~ê~ìë= ÑçäÖí=ëÅÜäáÉ≈äáÅÜ=ÉáåÉ=åáÉÇêáÖÉ=_Éëí~åÇëãÉÜêìåÖ=ìåÇ=Ç~ãáí=ÉáåÉ=åáÉÇêáÖÉêÉ=bêíê~ÖëJ ÄìÅÜìåÖ=EUMOM=~å=ROMOFK= =
p= ^_= _s=
=======ÑÉêíáÖÉ=bêòÉìÖåáëëÉ= NOKQMMIMM= p_= UKRMMIMM= =
e= OMKVMMIMM= =
= OMKVMMIMM= = OMKVMMIMM= = pçääíÉå= åìå= ~ÄÉê= ÜçÜÉ= ^Äë~íòò~ÜäÉå= áå= ÇáÉëÉã= _ÉáëéáÉä= ÉáåÉ= _Éëí~åÇëãáåÇÉêìåÖ= îÉêìêë~ÅÜÉåI=ëç=áëí=cçäÖÉåÇÉë=òì=ÄÉ~ÅÜíÉåK= eçÜÉê=dÉïáåå~ìëïÉáëW →=åáÉÇêáÖÉ=_Éëí~åÇëãáåÇÉêìåÖ=EZ=hΩêòìåÖ=ÇÉê=bêä∏ëÉF=ÉêÑçêÇÉêäáÅÜ= → ^åë~íò=òìê=tÉêíçÄÉêÖêÉåòÉ=å~ÅÜ=píÉìÉêêÉÅÜí=EÜçÜÉê=p_F= = káÉÇêáÖÉê=dÉïáåå~ìëïÉáëW= →=ÜçÜÉ=_Éëí~åÇëãáåÇÉêìåÖ=EZ=hΩêòìåÖ=ÇÉê=bêä∏ëÉF=ÉêÑçêÇÉêäáÅÜ== → ^åë~íò=òìê=tÉêíìåíÉêÖêÉåòÉ=å~ÅÜ=píÉìÉêêÉÅÜí=EåáÉÇêáÖÉê=p_F= =
3. Bewertung des Umlaufvermögens
293
hçããí= Éë= åìå= òìã= _áä~åòëíáÅÜí~Ö= òì= îçå= ÇÉå= eÉêëíÉääìåÖëâçëíÉå= ~ÄïÉáÅÜÉåÇÉå= qÉáäJ=çÇÉê=q~ÖÉëïÉêíÉåI=ëáåÇ=~å~äçÖ=òì=a=PKOKOKO=ÇáÉ=åçíïÉåÇáÖÉå=_áä~åò~åë®íòÉ=òì= ÑáåÇÉåK= dÖÑK= ÉêÑçêÇÉêäáÅÜÉ= ~ì≈Éêéä~åã®≈áÖÉ= ^ÄëÅÜêÉáÄìåÖÉå= EìåÇ= ~ìÅÜ= wìëÅÜêÉáJ ÄìåÖÉåF=ëáåÇ=ÄÉá=sçêê®íÉå=EoçÜJI=eáäÑëJ=ìåÇ=_ÉíêáÉÄëëíçÑÑÉ=ëçïáÉ=ÑÉêíáÖÉ=ìåÇ=ìåÑÉêJ íáÖÉ=bêòÉìÖåáëëÉF=~å~äçÖ=òì=a=OKOKQ=òì=îÉêÄìÅÜÉåK= =
3.3 Bewertung von Forderungen 3.3.1
Allgemeines
få=ÇáÉëÉã=^ÄëÅÜåáíí=ïáêÇ=~ìÑ=ÇáÉ=_ÉïÉêíìåÖ=ÇÉë=mçëíÉåë=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉJ êìåÖÉåJ=ìåÇ=iÉáëíìåÖÉå=å®ÜÉê=ÉáåÖÉÖ~åÖÉåK=a~ÄÉá=Ü~åÇÉäí=Éë=ëáÅÜ=ìã=cçêÇÉêìåJ ÖÉåI= ÇáÉ= ÉåíëíÉÜÉåI= ïÉåå= Éáå= hìåÇÉ= ëÉáåÉ= sÉêÄáåÇäáÅÜâÉáíEÉåF= ~ìë= ÇÉê= iáÉÑÉêìåÖ= îçå= t~êÉå=çÇÉê= cÉêíáÖÉêòÉìÖåáëëÉå= çÇÉê= ÇÉê= få~åëéêìÅÜå~ÜãÉ= îçå= aáÉåëíäÉáëíìåJ ÖÉå=åáÅÜí=ëçÑçêí=ÄÉÖäÉáÅÜíK=k~ÅÜ=¬=ORP=f=pK=NI=fff=pK=O=ed_=ìåÇ=¬=S=f=kêK=O=bpíd=ëáåÇ= cçêÇÉêìåÖÉå= ãáí= áÜêÉã= kÉååïÉêí= EoÉÅÜåìåÖëÄÉíê~ÖF= çÇÉê= ãáí= ÇÉã= åáÉÇêáÖÉêÉå= ÄÉáòìäÉÖÉåÇÉå=tÉêí=~åòìëÉíòÉåK=aáÉ=^âíáîáÉêìåÖ=ÇÉê=cçêÇÉêìåÖ=ÉêÑçäÖí=òìã=oÉ~äáJ ë~íáçåëòÉáíéìåâí=E§ÄÉêíê~ÖìåÖ=~ääÉê=oáëáâÉåFK=_Éáã=h~ìÑîÉêíê~Ö=áëí=ÇáÉë=ÇáÉ=§ÄÉêÖ~J ÄÉ=ÇÉê=p~ÅÜÉ=ìåÇ=ÄÉáã=tÉêâîÉêíê~Ö=ÇáÉ=^Äå~ÜãÉ=ÇÉë=tÉêâÉë=ÇìêÅÜ=ÇÉå=^ìÑíê~ÖJ ÖÉÄÉêK= cçêÇÉêìåÖÉå= ~ìë= iáÉÑÉêìåÖÉå= ìåÇ= iÉáëíìåÖÉå= ëáåÇ= ~äëç= çÜåÉ= oΩÅâëáÅÜí= ~ìÑ= oÉÅÜåìåÖëëíÉääìåÖ= çÇÉê= c®ääáÖâÉáí= òì= ~âíáîáÉêÉåI= ïÉåå=ÇáÉ=îÉêíê~ÖäáÅÜÉ= iÉáëíìåÖ= çJ ÇÉê=iáÉÑÉêìåÖ=ÉêÄê~ÅÜí=ïìêÇÉK= k~ÅÜ= ÇÉê= dΩíÉ= Eï~ÜêëÅÜÉáåäáÅÜÉã= báåÖ~åÖF= ÇÉê= cçêÇÉêìåÖÉå= ëáåÇ= ëÉäÄáÖÉ= áå= ÇêÉá= h~íÉÖçêáÉå=ÉáåòìíÉáäÉåK= = = =
cçêÇÉêìåÖÉåI=îçå=ÇÉåÉå= ~åòìåÉÜãÉå=áëíI=Ç~ëë=ëáÉ=áå= îçääÉê=e∏ÜÉ=ÉáåÖÉÜÉåK=
=
=
==
=
òïÉáÑÉäÜ~ÑíÉ== cçêÇÉêìåÖÉå=
Éáåï~åÇÑêÉáÉ== cçêÇÉêìåÖÉå=
=
cçêÇÉêìåÖÉåI=ÄÉá=ÇÉåÉå=ãáí= ÉáåÉã=^ìëÑ~ää=ÖÉêÉÅÜåÉí=ïÉêJ ÇÉå=ãìëëK=aáÉ=e∏ÜÉ=ÇÉë= ëÉäÄáÖÉå=áëí=àÉÇçÅÜ=åáÅÜí=ÖÉå~ì= ÄÉâ~ååíK=
ìåÉáåÄêáåÖäáÅÜÉ= cçêÇÉêìåÖÉå= cçêÇÉêìåÖÉåI=ÇáÉ=ÉåÇJ ÖΩäíáÖ=~ìëÖÉÑ~ääÉå=ëáåÇK=
=
= = = = =
^åòÉáÅÜÉåW= - ãÉÜêã~äáÖÉ=ÉêÖÉÄåáëäçëÉ=j~ÜåìåÖ= - hìåÇÉ=ÉêÄáííÉí=w~ÜäìåÖë~ìÑëÅÜìÄ= - bê∏ÑÑåìåÖ=ÉáåÉë=fåëçäîÉåòîÉêÑ~ÜêÉåë= - hìåÇÉ=ÄÉãΩÜí=ëáÅÜ=ìã=~ì≈ÉêÖÉêáÅÜíJ äáÅÜÉå=sÉêÖäÉáÅÜ=
^åòÉáÅÜÉåW= - báåëíÉääìåÖ=ÇÉë=fåëçäîÉåòîÉêÑ~ÜêÉåë= ã~åÖÉäë=j~ëëÉ= - bêÖÉÄåáëäçëÉ=mÑ®åÇìåÖ=çÇÉê=sÉêëíÉêJ ÄÉå=ÇÉë=pÅÜìäÇåÉêë= - sÉêà®ÜêìåÖ=Eå~ÅÜ=P=g~ÜêÉåF=
= =
^ÄÄáäÇìåÖ=UVW=cçêÇÉêìåÖëâä~ëëÉå= råíÉê=fåëçäîÉåò=îÉêëíÉÜí=ã~å=ÜáÉêÄÉá=Ç~ë=råîÉêã∏ÖÉå=ÉáåÉê=cáêã~=çÇÉê=mêáî~íéÉêJ ëçåI= áÜêÉ= Ñ®ääáÖÉå= Ñáå~åòáÉääÉå= sÉêéÑäáÅÜíìåÖÉå= EsÉêÄáåÇäáÅÜâÉáíÉåF= ~ìÑÖêìåÇ= ÉáåÉë= j~åÖÉäë=~å=w~ÜäìåÖëãáííÉäå=òì=ÉêÑΩääÉå=Ew~ÜäìåÖëìåÑ®ÜáÖâÉáíFK= =
294
D. Jahresabschluss
_Éá= ÉáåÉê= ÖÉêáÅÜíäáÅÜ= ÑÉëíÖÉëíÉääíÉå= w~ÜäìåÖëìåÑ®ÜáÖâÉáí= ïìêÇÉ= Äáë= båÇÉ= NVVU= Éáå= hçåâìêëJ= çÇÉê= sÉêÖäÉáÅÜëîÉêÑ~ÜêÉå= ÄÉ~åíê~ÖíK= aÉê= hçåâìêë= ÑΩÜêíÉ= òì= ÉáåÉê= òï~åÖëïÉáëÉå= ^ìÑä∏ëìåÖ= ÉáåÉë= råíÉêåÉÜãÉåëK= a~ë= ÖÉë~ãíÉ= sÉêã∏ÖÉå= EhçåâìêëJ ã~ëëÉF=ïìêÇÉ=ÇìêÅÜ=ÉáåÉå=îçã=dÉêáÅÜí=ÄÉëíÉääíÉå=fåëçäîÉåòîÉêï~äíÉê=îÉêâ~ìÑí=ìåÇ= ÇÉê=bêä∏ë=Ç~ê~ìë=ÇÉå=cçêÇÉêìåÖÉå=ÇÉê=dä®ìÄáÖÉê=ÖÉÖÉåΩÄÉêÖÉëíÉääíK=aáÉ=Ç~ê~ìë=ÉêJ ãáííÉäíÉ= ëçÖK= hçåâìêëèìçíÉ= ÇáÉåíÉ= Ç~åå= ëÅÜäáÉ≈äáÅÜ= òìê= sÉêíÉáäìåÖ= ÇÉë= bêä∏ëÉë= ~ìÑ= ÇáÉ= dä®ìÄáÖÉêK= _Éáã= sÉêÖäÉáÅÜ= Ü~åÇÉäíÉ= Éë= ëáÅÜ= ìã= ÉáåÉ= ÑêÉáÉ= sÉêÉáåÄ~êìåÖ= òïáJ ëÅÜÉå= pÅÜìäÇåÉê= ìåÇ= dä®ìÄáÖÉêI= ÇáÉ= Éáå= hçåâìêëîÉêÑ~ÜêÉå= ~ÄïÉåÇÉå= ìåÇ= ÇÉå= cçêíÄÉëí~åÇ=ÇÉë=råíÉêåÉÜãÉåë=ëáÅÜÉêå=ëçääíÉK=aáÉë=ïìêÇÉ=áå=ÇÉê=oÉÖÉä=Ç~ÇìêÅÜ=ÉêJ êÉáÅÜíI=Ç~ëë=ÇáÉ=dä®ìÄáÖÉê=ÉáåÉå=qÉáä=ÇÉê=pÅÜìäÇÉå=Éêä~ëëÉå=ìåÇLçÇÉê=ÖÉëíìåÇÉí=Ü~J ÄÉåK=pÉáí=NVVV=Öáäí=áå=ÇÉê=_oa=Éáå=ÉáåÜÉáíäáÅÜÉë=fåëçäîÉåòîÉêÑ~ÜêÉåK=aÉê=ïÉëÉåíäáÅÜÉ= råíÉêëÅÜáÉÇ=òìã=hçåâìêëêÉÅÜí=îçê=NVVV=ÄÉëíÉÜí=Ç~êáåI=Ç~ëë=Ç~ë=fåëçäîÉåòîÉêÑ~ÜêÉå= îÉêëìÅÜíI=òìã=bêÜ~äí=ÇÉê=ïáêíëÅÜ~ÑíäáÅÜÉå=bñáëíÉåò=ÄÉáòìíê~ÖÉåK=aÉê=fåëçäîÉåò~åíê~Ö= ïáêÇ= îçå= ÉáåÉã= dä®ìÄáÖÉê= çÇÉê= ÇÉã= pÅÜìäÇåÉê= ëÉäÄëí= ÄÉáã= òìëí®åÇáÖÉå= ^ãíëÖÉJ êáÅÜí=E~ÄÜ®åÖáÖ=îçã=dÉëÅÜ®Ñíëëáíò=ÇÉê=cáêã~F=ÖÉëíÉääíK== k~ÅÜ= ÇÉå= sçêÖ~ÄÉå= ÇÉë= ed_= E¬= ORO= ^ÄëK= N= kêK= P= ed_F= ï®êÉ= òìã= _áä~åòëíáÅÜí~Ö= ÉáåÉ=báåòÉäÄÉïÉêíìåÖ=àÉÇÉê=cçêÇÉêìåÖ=ÇÉë=cçêÇÉêìåÖëÄÉëí~åÇÉë=áå=_ÉòìÖ=~ìÑ=áÜêÉå= ^ÄëÅÜêÉáÄìåÖëÄÉÇ~êÑ=îçêòìåÉÜãÉåK==a~=~ÄÉê=åáÅÜí=ÑΩê=àÉÇÉ=cçêÇÉêìåÖ=Ç~ë=^ìëÑ~ääJ êáëáâç=ÄÉâ~ååí=áëíI=ìåÇ=ÇáÉ=_É~êÄÉáíìåÖ=àÉÇÉê=ÉáåòÉäåÉå=cçêÇÉêìåÖ=ÉáåÉå=òì=ÜçÜÉå= ^êÄÉáíë~ìÑï~åÇ= Ç~êëíÉääíI= ïÉêÇÉå= ÇáÉ= ÄÉêÉáíë= ÖÉå~ååíÉå= cçêÇÉêìåÖëâ~íÉÖçêáÉå= ïáÉ= ÑçäÖí=ÄÉïÉêíÉíK= =
báåï~åÇÑêÉáÉ=cçêÇÉêìåÖÉå=
→=m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖ=òìã=_áä~åòëíáÅÜí~Ö=
wïÉáÑÉäÜ~ÑíÉ=cçêÇÉêìåÖÉå=
→=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖ=òìã=_áä~åòëíáÅÜí~Ö=
råÉáåÄêáåÖäáÅÜÉ=cçêÇÉêìåÖÉå=
→=báåòÉä~ÄëÅÜêÉáÄìåÖ=ëçÑçêí=ÄÉá=^ìëÑ~ää=
=
_Éá= ÇÉê= ^ÄëÅÜêÉáÄìåÖ= ~ìÑ= cçêÇÉêìåÖÉå= Ü~åÇÉäí= Éë= ëáÅÜ= ìã= ÉáåÉ= ëçÖK= ^åé~ëJ ëìåÖë~ÄëÅÜêÉáÄìåÖI= ÇáÉ= ÇÉå= îçêäáÉÖÉåÇÉå= tÉêíîÉêòÉÜê= EïáêíëÅÜ~ÑíäáÅÜÉ= tÉêíãáåJ ÇÉêìåÖF=ÄÉêΩÅâëáÅÜíáÖÉå=ìåÇ=ëçãáí=ÇáÉ=cçêÇÉêìåÖ=~ã=_áä~åòëíáÅÜí~Ö=êáÅÜíáÖ=ÄÉïÉêJ íÉå=ÄòïK=~ìëïÉáëÉå=ëçääK=páÉ=ëíÉääí=ÉáåÉå=^ìÑï~åÇ=Ç~ê=ìåÇ=Ü~í=ÇÉëÜ~äÄ=ÉêÑçäÖëãáåJ ÇÉêåÇÉå=`Ü~ê~âíÉêK= ^ìÅÜ= ÄÉá= cçêÇÉêìåÖÉåI=ÇÉêÉå= ^ìëÑ~ää= åáÅÜí= ~Äëçäìí= ëáÅÜÉê= áëíI= áëí= ~ìë= dêΩåÇÉå= ÇÉê= â~ìÑã®ååáëÅÜÉå=sçêëáÅÜí=Éáå=^ÄëÅÜä~Ö=îçå=ÇÉê=kÉííçÑçêÇÉêìåÖ=îçêòìåÉÜãÉåK=aáÉ= cçêÇÉêìåÖ=áëí=ãáí=ÇÉã=_Éíê~Ö=ÇÉë=Éêï~êíÉíÉå=w~ÜäìåÖëÉáåÖ~åÖë=òì=ÄÉïÉêíÉåK=j~å= ëéêáÅÜí=ÜáÉêÄÉá=~ÄÉê=åáÅÜí=îçå=ÉáåÉê=^ÄëÅÜêÉáÄìåÖ=ëçåÇÉêå=îçå=ÉáåÉê=tÉêíÄÉêáÅÜJ íáÖìåÖI= Ç~= Éë= ëáÅÜ= åáÅÜí= ìã= Éáå= í~íë®ÅÜäáÅÜÉåI= ëçåÇÉêå= ÉáåÉå= éçíÉåòáÉääÉå= ^ìëÑ~ää= Ü~åÇÉäíK= få= ÇÉå= âçããÉåÇÉå= ^ÄëÅÜåáííÉå= ïáêÇ= åìå= ÇáÉ= ÖÉå~ìÉ= sçêÖÉÜÉåëïÉáëÉ=ìåÇ= sÉêìJ ÅÜìåÖ=ÄÉá=aìêÅÜÑΩÜêìåÖ=ÇÉê=cçêÇÉêìåÖëÄÉïÉêíìåÖ=áã=aÉí~áä=ÄÉëÅÜêáÉÄÉåK== =
3.3.2
Abschreibung uneinbringlicher Forderungen
tÉá≈=ã~å=îçå=ÉáåÉê=cçêÇÉêìåÖI=Ç~ëë=ëáÉ=ãáí=~ÄëçäìíÉê=páÅÜÉêÜÉáí=~ìëÑ®ääíI=áëí=ëáÉ=ëçJ Ñçêí=ÄÉáã=cÉëíëíÉÜÉå=ÇÉê=råÉáåÄêáåÖäáÅÜâÉáí=áå=e~åÇÉäëJ=ìåÇ=píÉìÉêÄáä~åò=~ìÑ=kìää= ~ÄòìëÅÜêÉáÄÉå=E¬=ORP=fff=ed_W=~ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ=~ìÑÖêìåÇ=ÇÉë=ëíêÉåJ ÖÉå= káÉÇÉêëíïÉêíéêáåòáéëX= îÖäK= ^ÄÄK= UTFK= aÉê= ÉåëíÉÜÉåÇÉ= ~ì≈ÉêÖÉï∏ÜåäáÅÜÉ= ^ìÑJ =
3. Bewertung des Umlaufvermögens
295
ï~åÇ=áå=e∏ÜÉ=ÇÉë=kÉííçïÉêíë=ÇÉê=cçêÇÉêìåÖ=ïáêÇ=~ìÑ=ÇÉã=hçåíç=SVRN=Ó=^ÄëÅÜêÉáJ ÄìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå=ïÉÖÉå=råÉáåÄêáåÖäáÅÜâÉáí=ÖÉÄìÅÜíK= =
⌦= _ÉáëéáÉäW= báå= eÉêëíÉääÉê= îÉêâ~ìÑí= ~å= ÉáåÉå= báåòÉäÜ®åÇäÉê= cÉêíáÖÉêòÉìÖåáëëÉ= áã= tÉêí= îçå= OKMMMIMM=bìêç=åÉííçK=k~ÅÜ=Å~K=N=jçå~í=ÄáííÉí=ÇÉê=báåòÉäÜ®åÇäÉê=ìã=ÉáåÉå=w~ÜäìåÖëJ ~ìÑëÅÜìÄI=ÇÉê=áÜã=~ìë=hìä~åòÖêΩåÇÉå=~ìÅÜ=ÖÉï®Üêí=ïáêÇK=O=jçå~íÉ=ìåÇ=ãÉÜêÉêÉ= j~ÜåìåÖÉå= ëé®íÉê= ÉêÜ®äí= Ç~ë= råíÉêåÉÜãÉå= îçã= òìëí®åÇáÖÉå= ^ãíëÖÉêáÅÜí= Éáå= pÅÜêÉáÄÉåI=áå= ÇÉã= ãáíÖÉíÉáäí= ïáêÇI= Ç~ëë= Éáå= Éê∏ÑÑåÉíÉë=fåëçäîÉåòîÉêÑ~ÜêÉå= ã~åÖÉäë= j~ëëÉ=ÉáåÖÉëíÉääí=ïìêÇÉK= =
_Éå∏íáÖíÉ=hçåíÉå=òìê=bêÑ~ëëìåÖ=ÇÉë=ÖÉë~ãíÉå=sçêÖ~åÖëW= =
OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉåJ=ìåÇ=iÉáëíìåÖÉå= RMMM=Ó=rãë~íòÉêä∏ëÉ=ÑΩê=ÉáÖÉåÉ=bêòÉìÖåáëëÉ= QUMM=Ó=rãë~íòëíÉìÉê= OQTM=Ó=wïÉáÑÉäÜ~ÑíÉ=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= SVRN=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå=ïÉÖÉå=råÉáåÄêáåÖäáÅÜâÉáí= =
_ìÅÜìåÖÉåW= =
NK=sÉêâ~ìÑ=~ìÑ=wáÉäW== =
OQMM= =
OKPUMIMM= =
~å=
RMMM=
OKMMMIMM=
=
QUMM=
PUMIMM=
=
OK=rãÄìÅÜìåÖ=Ew~ÜäìåÖë~ìÑëÅÜìÄ=→=cçêÇÉêìåÖ=ïáêÇ=òïÉáÑÉäÜ~ÑíFW= =
bêëÅÜÉáåí=ÉáåÉ=cçêÇÉêìåÖ=~äë=òïÉáÑÉäÜ~ÑíI=ïáêÇ=ëáÉ=~ìë=dêΩåÇÉå=ÇÉê=hä~êÜÉáí=~ìë= ÇÉã=hçåíç=OQMM=~ìëÖÉÄìÅÜí=ìåÇ=~ìÑ=Ç~ë=hçåíç=OQTM=ΩÄÉêíê~ÖÉåK=bë=Ü~åÇÉäí=ëáÅÜ= Ç~ÄÉá=ìã=ÉáåÉå=ÉáåÑ~ÅÜÉå=^âíáîí~ìëÅÜK= =
OQTM=
OKPUMIMM=
~å=
OQMM=
OKPUMIMM=
=
PK=^ÄëÅÜêÉáÄìåÖ=ïÉÖÉå=råÉáåÄêáåÖäáÅÜâÉáíW= =
^ìÑ=ÇÉã=_Éëí~åÇëâçåíç=OQTM=ïÉêÇÉå=ÇáÉ=òïÉáÑÉäÜ~ÑíÉå=cçêÇÉêìåÖÉå=Äêìííç=~ìëÖÉJ ïáÉëÉåK= tÉåå= ÇÉê= w~ÜäìåÖë~ìëÑ~ää= ÉåíÖΩäíáÖ= ÑÉëíëíÉÜíI= ÉêÑçäÖí= åÉÄÉå= ÇÉê= ^ÄJ ëÅÜêÉáÄìåÖ=ÇÉë=kÉííçïÉêíÉë=Ehçåíç=SVRNF=~ìÅÜ=ÉáåÉ=hΩêòìåÖ=ÇÉê=ÄÉêÉÅÜåÉíÉå= rãë~íòëíÉìÉê=E¬=NT=ff=kêK=N=rpídFK= =
SVRN=
OKMMMIMM=
QUMM=
PUMIMM=
=
=
~å=
OQTM=
OKPUMIMM=
296
D. Jahresabschluss
hçåíÉåÇ~êëíÉääìåÖW= =
p= RMMMI= QUMM= = p=
=========OQMM=
e= = p=
OKPUMIMM= OQTM=
OKPUMIMM= = =
= = =========OQTM= OKPUMIMM=
= p=
=
OQTM=
OKMMMIMM= =
= OQMM=
= = = e= = p=
SVRNI= QUMM=
OQMM=
=====RMMM=
OKPUMIMM= = OQTM=
= = = e= = =
=========SVRN=
= = =
= = =====QUMM= PUMIMM= OQMM=
e= OKMMMIMM=
= e= PUMIMM=
= =
= = = =
=
=
t®êÉ= åìå= ÇÉê= cçêÇÉêìåÖë~ìëÑ~ää= ÑΩê= ÇÉå= dä®ìÄáÖÉê= ~Äëçäìí= ΩÄÉêê~ëÅÜÉåÇI= ëç= âçããí= Éë= òì= âÉáåÉê= rãÄìÅÜìåÖ= ÇÉê= cçêÇÉêìåÖ= ~ìÑ= Ç~ë= hçåíç= OQTMK= aáÉ= ^ÄëÅÜêÉáÄìåÖ=ÉêÑçäÖí=ÇáêÉâí=îçã=hçåíç=OQMMK= =
⌦= _ìÅÜìåÖëë~íò=~åÜ~åÇ=ÇÉë=çÄáÖÉå=_ÉáëéáÉäëW= =
SVRN=
OKMMMIMM=
QUMM=
PUMIMM=
~å=
OQMM=
OKPUMIMM=
=
bë=â~åå=åìå=~ÄÉê=~ìÅÜ=îçêâçããÉåI=Ç~ëë=ÉáåÉ=cçêÇÉêìåÖ=åìê=òì=ÉáåÉã=ÄÉëíáããíÉå= qÉáä=ÉáåÖÉÜí=ìåÇ=ÇÉê=oÉëí=~äë=ÉåíÖΩäíáÖ=îÉêäçêÉå=òì=ÄÉíê~ÅÜíÉå=áëíK= =
⌦= _ÉáëéáÉäW= aáÉ=wï~åÖëîçääëíêÉÅâìåÖ=ÄÉá=ÉáåÉã=hìåÇÉå=EcçêÇÉêìåÖ=PKSSSIMM=bìêçX=ÄÉêÉáíë=~ìÑ= Ç~ë=hçåíç=OQTM=ìãÖÉÄìÅÜíF=ÉêÄêáåÖí=OKMMMIMM=bìêçK=aÉê=oÉëíÄÉíê~Ö=ÇÉê=cçêÇÉêìåÖ= â~åå=~ÄÖÉëÅÜêáÉÄÉå=ïÉêÇÉåK= =
= cçêÇÉêìåÖ=
PKSSSIMM=
=
Ó=báåÖ~åÖ=
OKMMMIMM=
=
Z==oÉëíëÅÜìäÇ=
NKSSSIMM=
ENNV=BF=
OSSIMM=
ENV=BF=
NKQMMIMM=
ENMM=BF=
Ó==NV=B=rpí= Z==^ÄëÅÜêÉáÄìåÖ=
= _ìÅÜìåÖW= =
OUMM=
OKMMMIMM=
SVRN=
NKQMMIMM=
QUMM=
OSSIMM=
=
~å=
OQTM=
PKSSSIMM=
3. Bewertung des Umlaufvermögens
297
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=======OUMM=
OQTM=
=======OQTM= OUMMI= SVRNI== = QUMM=
= =
OQMM=
= =
= =
=
e= =
=
= =
=
= =
=
=
=
=======SVRN=
OQTM=
p=
OKMMMIMM= =
=
p=
e= =
NKQMMIMM= =
=
=
=
p=
=======QUMM=
OQTM=
OSSIMM= OQMM=
=
e= =
=
PURIPP= =
=
e=
PKSSSIMM=
=
PKSSSIMM=
=
= =
=
=
=
= = =
=
=
fã= wìë~ããÉåÜ~åÖ= ãáí= cçêÇÉêìåÖë~ìëÑ®ääÉå= ëéêáÅÜí= ã~å= Ü®ìÑáÖ= îçå= ÉáåÉê= ëçÖK= hçåâìêëÇáîáÇÉåÇÉ= îçå= òK_K= TR= BK= aáÉë= ÄÉÇÉìíÉíI=Ç~ëë= Éáå= ^ìëÑ~ää= îçå= OR= B= ÇÉê= cçêÇÉêìåÖ=îçêäáÉÖíK= =
3.3.3
Zahlungseingänge aus abgeschriebenen Forderungen
pçääíÉ= Éë= îçêâçããÉåI= Ç~ëë= ÉáåÉ= ÄÉêÉáíë= îçää= ~ÄÖÉëÅÜêáÉÄÉåÉ= cçêÇÉêìåÖ= ÇÉååçÅÜ= îçääëí®åÇáÖ= çÇÉê= ~ìÅÜ= åìê= íÉáäïÉáëÉ= ÉáåÖÉÜíI= áëí= ÇÉê= áã= dìsJhçåíç= ÖÉÄìÅÜíÉ= ^ìÑï~åÇ=ESVRNF=ÇìêÅÜ=ÉáåÉ=ÉåíëéêÉÅÜÉåÇÉ=bêíê~ÖëÄìÅÜìåÖ=Ö~åò=çÇÉê=òìã=qÉáä=òì= åÉìíê~äáëáÉêÉåK== =
⌦= _ÉáëéáÉäW= k~ÅÜ= îçääâçããÉåÉê= ^ÄëÅÜêÉáÄìåÖ= ÉáåÉê= cçêÇÉêìåÖ= ENKVMQIMM= bìêçF= ÖÉÖÉå= ÉáåÉå= hìåÇÉå= ÖÉÜÉå= ìåÉêï~êíÉí= åçÅÜ= áã= ëÉäÄÉå= dÉëÅÜ®Ñíëà~Üê= NKQOUIMM= bìêç= ~ìÑ= ÇÉã= _~åââçåíç=ÉáåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= RQVR=Ó=w~ÜäìåÖëÉáåÖ®åÖÉ=~ìë=~ÄÖÉëÅÜêáÉÄÉåÉå=cçêÇÉêìåÖÉå= QUMM=Ó=rãë~íòëíÉìÉê= =
_ìÅÜìåÖW= =
OUMM=
NKQOUIMM=
=
=
~å=
RQVR=
NKOMMIMM=
=
QUMM=
OOUIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= RQVRI= QUMM= =
=========OUMM= NKQOUIMM= =
e= = = =
p= =
======RQVR= = OUMM=
e= NKOMMIMM=
298
D. Jahresabschluss
=
= = =
=
= =
p=
= =
=
======QUMM= = OUMM=
e= OOUIMM=
= bë= áëí= ïáÅÜíáÖ= òì= ÄÉ~ÅÜíÉåI= Ç~ëë= ÄÉá= ÇÉê= _ìÅÜìåÖ= ÇÉê= rãë~íòëíÉìÉêë~íò= ~åòìJ ïÉåÇÉå= áëíI= ÇÉê= áã= g~Üê= ÇÉë= rêëéêìåÖëìãë~íòÉë= îçêÜÉêêëÅÜÉåÇ= ï~êK= aáÉë= ÄÉÇÉìíÉí=âçåâêÉíW=
▪ Äáë=PNKNOKNVVOW=NQ=B= ▪= Äáë=PNKMPKNVVUW=NR=B=
▪= ▪
Äáë=PNKNOKOMMSW=NS=B= ëÉáí=OMMTW==NV=B=
tìêÇÉ= ÇáÉ= cçêÇÉêìåÖÉ= ÄÉêÉáíë= áå= ÉáåÉã= ÑêΩÜÉêÉå= dÉëÅÜ®Ñíëà~Üê= ~ÄÖÉëÅÜêáÉÄÉåI= áëí= ÄÉá=w~ÜäìåÖëÉáåÖ~åÖ=Ç~ë=hçåíç=RQVM=Ó=mÉêáçÇÉåÑêÉãÇÉ=bêíê®ÖÉ=òì=îÉêïÉåÇÉåK= = ⌦= _ÉáëéáÉäW= báåÉ=cçêÇÉêìåÖ=áå=e∏ÜÉ=îçå=NKNRMIMM=bìêçI=ÇáÉ=áã=g~Üê=NVVT=~ÄÖÉëÅÜêáÉÄÉå=ïìêÇÉI= ÖÉÜí=áã=g~Üê=OMMT=áå=îçääÉê=e∏ÜÉ=ÉáåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= RQVM=Ó=mÉêáçÇÉåÑêÉãÇÉ=bêíê®ÖÉ= QUMM=Ó=rãë~íòëíÉìÉê= =
_ìÅÜìåÖÉåW= =
OUMM=
NKNRMIMM=
=
=
~å=
RQVM=
NKMMMIMM=
=
QUMM=
NRMIMM=
ENR=BF=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=========OUMM=
RQVMI= QUMM=
NKNRMIMM= =
=
= =
=
=
= = =
e= =
p=
= =
=
=
=
=
= =
p=
= =
=
======RQVM= = OUMM= =
=
======QUMM= = OUMM=
e= NKMMMIMM= =
e= NRMIMM=
=
3.3.4
Bewertung zweifelhafter Forderungen (EWB)
wïÉáÑÉäÜ~ÑíÉ= cçêÇÉêìåÖÉå= Ehçåíç= OQTMF= ïÉêÇÉå= ~ã= _áä~åòëíáÅÜí~Ö= ãáí= ÇÉã= ï~ÜêëÅÜÉáåäáÅÜÉå= tÉêí= EbáåÖ~åÖF= ~åÖÉëÉíòíK= páÉ= ïÉêÇÉå= ~äëç= ìã= ÇÉå= îÉêãìíÉíÉå= kÉííç~ìëÑ~ää= ÄÉêáÅÜíáÖíK= sçê~ìëëÉíòìåÖ= ÑΩê= ÉáåÉ= ïÉáíÖÉÜÉåÇ= òìîÉêä®ëëáÖÉ= pÅÜ®íòìåÖ= ÇÉë= îçê~ìëëáÅÜíäáÅÜÉå= łsÉêäìëíÉë = ëáåÇ= å~íΩêäáÅÜ= ~ìëêÉáÅÜÉåÇÉ= fåÑçêã~íáçåÉå= ΩÄÉê= ÇáÉ=Ñáå~åòáÉääÉå=sÉêÜ®äíåáëëÉ=ÇÉë=hìåÇÉåK=a~=ÇÉê=^ìëÑ~ää=åçÅÜ=åáÅÜí=ãáí=páÅÜÉêÜÉáí= ÑÉëíëíÉÜíI=Éêä~ìÄí=Ç~ë=cáå~åò~ãí=âÉáåÉ=hΩêòìåÖ=ÇÉê=rãë~íòëíÉìÉê=E¬=NT=f=rpídFK== =
3. Bewertung des Umlaufvermögens
299
báåòÉäïÉêíÄÉêáÅÜíáÖìåÖÉå= ÄÉêΩÅâëáÅÜíáÖÉå= Ç~ë= ^ìëÑ~ääêáëáâç= ÉáåòÉäåÉê= cçêÇÉêìåÖÉå= ÇìêÅÜ= ^ÄëÅÜä®ÖÉK= _ÉëíÉÜÉå= ãÉÜêÉêÉ= bêï~êíìåÖÉå= ÜáåëáÅÜíäáÅÜ= ÇÉê= e∏ÜÉ= ÇÉê= tÉêíJ ãáåÇÉêìåÖI= ëç= áëí= ÖÉã®≈= ÇÉë= sçêëáÅÜíëéêáåòáéë= ÇÉê= tÉêí= áã= ìåÖΩåëíáÖÉêÉå= c~ää= òì= ï®ÜäÉåK= _Éá= ÇÉê= _ÉïÉêíìåÖ= ëáåÇ= ~ìÅÜ=ïÉêí~ìÑÜÉääÉåÇÉ= q~íë~ÅÜÉå= EîÖäK= _= PKOKNF= òì= ÄÉêΩÅâëáÅÜíáÖÉå= EòK_K= ÇáÉ= cáå~åòä~ÖÉ= ÇÉë= pÅÜìäÇåÉêë= òìã= _áä~åòëíáÅÜí~ÖFK= sçå= ÇÉå= ïÉêí~ìÑÜÉääÉåÇÉå= q~íë~ÅÜÉå= ëáåÇ= ~ÄÉê= ëçäÅÜÉ= bêÉáÖåáëëÉ= åáÅÜí= ÄÉêΩÅâëáÅÜíáJ ÖìåÖëÑ®ÜáÖI= ÇáÉ= Éêëí= å~ÅÜ= ÇÉã= _áä~åòëíáÅÜí~Ö= ÉáåÖÉíêÉíÉå= ëáåÇK= hçããí= òK_K= Éáå= ëÅÜï~ÅÜÉê= pÅÜìäÇåÉê= å~ÅÜ= ÇÉã= _áä~åòëíáÅÜí~Ö= ÇìêÅÜ= bêÄëÅÜ~Ñí= çÇÉê= içííçÖÉïáåå= òì=ÉêÜÉÄäáÅÜÉå=dÉäÇãáííÉäåI=ëç=ÄÉÉáåÑäìëëí=ÇáÉëÉë=bêÉáÖåáë=òï~ê=ÇÉå=tÉêí=ÇÉê=cçêJ ÇÉêìåÖ= ÑΩê= ÇáÉëÉë= dÉëÅÜ®Ñíëà~ÜêI= ÉåíÜ®äí= ~ÄÉê= åáÅÜíëI= ï~ë= ~ìÑ= ÇÉå= çÄàÉâíáîÉå= tÉêí= ÇÉê=cçêÇÉêìåÖ=òìã=_áä~åòëíáÅÜí~Ö=ÇÉë=îÉêÖ~åÖÉåÉå=dÉëÅÜ®Ñíëà~ÜêÉë=ëÅÜäáÉ≈Éå=ä®ëëíK= eáÉê=â∏ååÉå=ÇáÉ=ëé®íÉêÉå=bêÉáÖåáëëÉI=ïÉäÅÜÉ=ÇáÉ=_çåáí®í=ÇÉë=pÅÜìäÇåÉêë=Éêëí=å~ÅÜ= ÇÉã= píáÅÜí~Ö= ÖÉëí®êâí= Ü~ÄÉåI= åáÅÜí= òìê= ^ÄäÉÜåìåÖ= ÉáåÉê= tÉêíÄÉêáÅÜíáÖìåÖ= å~ÅÜ= ÇÉã=pí~åÇ=ÇÉë=_áä~åòëíáÅÜí~ÖÉë=ÑΩÜêÉåK= aáÉ= báåòÉäïÉêíÄÉêáÅÜíáÖìåÖ= Eîçã= kÉííçïÉêíF= â~åå= ëçïçÜä= ÇáêÉâí= ~äë= ~ìÅÜ= áåÇáêÉâí=ÉêÑçäÖÉåK=gÉÇÉ=òïÉáÑÉäÜ~ÑíÉ=cçêÇÉêìåÖ=ïáêÇ=Ç~ÄÉá=ÉáåòÉäå=~ìÑ=áÜêÉ=báåÄêáåÖJ äáÅÜâÉáí=ÖÉéêΩÑíK== =
aáÉ=áåÇáêÉâíÉ=tÉêíÄÉêáÅÜíáÖìåÖ=òïÉáÑÉäÜ~ÑíÉê=cçêÇÉêìåÖÉå=Ü~í=ëáÅÜ=áå=ÇÉê=mê~ñáë= ïÉáíÖÉÜÉåÇ= ÇìêÅÜÖÉëÉíòíK= _Éá= áÜê= ïÉêÇÉå= ÇáÉ= tÉêíÄÉêáÅÜíáÖìåÖëÄÉíê®ÖÉ= åáÅÜí= ÇáêÉâí= ~ìë= ÇÉã= ~âíáîÉå= _Éëí~åÇëâçåíç= EOQTMF= ~ìëÖÉÄìÅÜíI= ëçåÇÉêå= òìå®ÅÜëí= ~ìÑ= ÉáåÉã=tÉêíÄÉêáÅÜíáÖìåÖëâçåíç=EPSTMF=~ìÑ=ÇÉê=m~ëëáîëÉáíÉ=ÇÉê=_áä~åò=ÖÉë~ããÉäíK= aáÉ=cçêÇÉêìåÖ=EÄêìííçF=ÄäÉáÄí=~äëç=áå=ÇÉê=_áä~åò=ëíÉíë=ãáí=ÇÉã=ìêëéêΩåÖäáÅÜÉå=tÉêí= ÉêÜ~äíÉåK= aáÉ= aáÑÑÉêÉåò= ~ìë= ÇÉã= ^âíáîéçëíÉå= ìåÇ= ÇÉã= tÉêíÄÉêáÅÜíáÖìåÖëâçåíç= EåÉííçF=ÉêÖáÄí=ëÅÜäáÉ≈äáÅÜ=ÇÉå=~âíìÉääÉå=oÉëíÄìÅÜïÉêí=ÇÉê=cçêÇÉêìåÖK= =
⌦= _ÉáëéáÉäW= q= _Éá= ÉáåÉê= cçêÇÉêìåÖ= EOKNQOIMM= bìêçFI= ÇáÉ= áã= i~ìÑÉ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ~äë= ÉáåòáÖÉ= òïÉáÑÉäÜ~Ñí= ïìêÇÉI= êÉÅÜåÉí= ÇÉê= dä®ìÄáÖÉê= òìã= PNKNOK=ãáí= ÉáåÉã= ï~ÜêëÅÜÉáåäáÅÜÉå= ^ìëÑ~ää=îçå=TM=BK= =
OKNQOIMM=
ENMM=BF=
=
Ó==PM=B=ï~ÜêëÅÜÉáåäáÅÜÉê=báåÖ~åÖ=
SQOISM=
EPM=BF=
=
Z==ï~ÜêëÅÜÉáåäáÅÜÉê=^ìëÑ~ää=Äêìííç=
NKQVVIQM=
ETM=BF=
ENNV=BF=
OPVIQM=
=
ENV=BF=
NKOSMIMM=
=
ENMM=BF=
= cçêÇÉêìåÖ=Äêìííç=
Ó==NV=B=rpí= Z==ï~ÜêëÅÜÉáåäáÅÜÉê=^ìëÑ~ää=åÉííç= =
_Éå∏íáÖíÉ=hçåíÉåW= =
SVRO=Ó=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖÉå= PSTM=Ó=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå= OQTM=Ó=wïÉáÑÉäÜ~ÑíÉ=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= UMOM=Ó=dÉïáååJ=ìåÇ=sÉêäìëíâçåíç= = = =
300
D. Jahresabschluss
_ìÅÜìåÖÉå=~ã=PNKNOKW= =
NK=tÉêíÄÉêáÅÜíáÖìåÖW= =
SVRO=
NKOSMIMM=
~å=
PSTM=
NKOSMIMM=
=
OK=^ÄëÅÜäìëë=ÇÉë=^ìÑï~åÇëâçåíçëâçåíçë=SVROW= =
UMOM=
NKOSMIMM=
~å=
SVRO=
NKOSMIMM=
=
PK=^ÄëÅÜäìëë=ÇÉë=tÉêíÄÉêáÅÜíáÖìåÖëâçåíçë=PSTMW= =
aÉê= ^ìëïÉáë= ÉáåÉë= tÉêíÄÉêáÅÜíáÖìåÖëâçåíçë= ~ìÑ= ÇÉê= m~ëëáîëÉáíÉ= ÇÉê= _áä~åò= áëí= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= å~ÅÜ= ¬= OSS= ^ÄëK= P= ed_= åáÅÜí= ÖÉëí~ííÉíK= rã= ÇáÉ= §ÄÉêJ ëáÅÜíäáÅÜâÉáí= ÇÉë= áåÇáêÉâíÉå= sÉêÑ~ÜêÉåë= íêçíòÇÉã= åìíòÉå= òì= â∏ååÉåI= â~åå= Ç~ë= báåòÉäïÉêíÄÉêáÅÜíáÖìåÖëâçåíç=~ã=dÉëÅÜ®Ñíà~ÜêÉëÉåÇÉ=ΩÄÉê=Ç~ë=hçåíç=łwïÉáÑÉäÜ~ÑíÉ= cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå =~ÄÖÉëÅÜäçëëÉå=ìåÇ=ëç=~ìë=ÇÉê=_áä~åò= ł~ìëÖÉÄäÉåÇÉí =ïÉêÇÉåK= =
PSTM=
NKOSMIMM=
~å=
OQTM=
NKOSMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
======OQTM=
cçêÇKG= OKNQOIMM= PSTMGG=
=
=
=
=
tÉêí= PNKNOK=
OKNQOIMM= =
e= = p= NKOSMIMM= = OQTM=
UUOIMM= = =
OKNQOIMM= = p=
=
=
G=ÄêìííçI=GG=åÉííç=
= PSTM=
= = =
=======PSTM= NKOSMIMM= SVRO=
e= NKOSMIMM=
= =
=
===========SVRO=
NKOSMIMM= UMOM=
e=
NKOSMIMM=
= =
=
=
fã= åÉìÉå= g~Üê= ïáêÇ= Ç~ë= hçåíç= PSTM= ÇìêÅÜ= ^ìëÄìÅÜìåÖ= ÇÉê= báåòÉäïÉêíÄÉJ êáÅÜíáÖìåÖ= ~ìë= ÇÉã= hçåíç= łòïÉáÑÉäÜ~ÑíÉ= cçêÇÉêìåÖÉå = ïáÉÇÉê= Éê∏ÑÑåÉíK= bë= ïáêÇ= Ç~åå=~äë=ëçÖK=êìÜÉåÇÉë=hçåíç=ÄÉÜ~åÇÉäíK=a~ë=ÜÉá≈íI=Éë=ïáêÇ=Ç~ë=Ö~åòÉ=g~Üê=ä~åÖ= åáÅÜí= ÄÉêΩÜêí= ìåÇ= Éêëí= ÄÉá=_áäÇìåÖ= ÉáåÉê= åÉìÉå= bt_=òìã= å®ÅÜëíÉå= _áä~åòëíáÅÜí~Ö= ïáÉÇÉê= ~åÖÉëéêçÅÜÉåK= ^ìÅÜ= ÄÉá= báåÖ~åÖ= çÇÉê= ^ÄëÅÜêÉáÄìåÖ= ÉáåÉê= òïÉáÑÉäÜ~ÑíÉå= cçêÇÉêìåÖ=ÄäÉáÄí=ÇáÉ=bt_=ìå~åÖÉí~ëíÉíK= =
bê∏ÑÑåìåÖ=ÇÉë=hçåíçë=PSTMW= =
OQTM=
NKOSMIMM=
~å=
PSTM=
NKOSMIMM=
=
=
fã=îçêÜÉêÖÉÜÉåÇÉå=_ÉáëéáÉä=ïìêÇÉ=Ç~îçå=~ìëÖÉÖ~åÖÉåI=Ç~ëë=Ç~ë=hçåíç=PSTM=îçê= báåëíÉääìåÖ= ÇÉê= báåòÉäïÉêíÄÉêáÅÜíáÖìåÖ= ÉáåÉå= _Éëí~åÇ= îçå= kìää= bìêç= ~ìÑïÉáëíK= =
3. Bewertung des Umlaufvermögens
301
_ÉáåÜ~äíÉí=åìå=~ÄÉê=ÇáÉëÉë=hçåíç=ÄÉêÉáíë=ÉáåÉå=tÉêí=~ìë=ÇÉã=sçêà~ÜêI=ëç=áëí=ÇáÉëÉê= ~å=ÇáÉ=åÉìÉ=ÉêÑçêÇÉêäáÅÜÉ=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖ=~åòìé~ëëÉåK= =
NK=c~ääW=eÉê~ìÑëÉíòìåÖ=ÇÉê=bt_W= ^ìÑ= dêìåÇä~ÖÉ= ÇÉë= îçêÜÉêÖÉÜÉåÇÉå= _ÉáëéáÉäë= ïáêÇ= åìå= Ç~îçå= ~ìëÖÉÖ~åÖÉåI= Ç~ëë= òìã= PNKNOK= ÇÉë= cçäÖÉà~ÜêÉë= ÖÉå~ì= òïÉá= cçêÇÉêìåÖÉå= ~äë= òïÉáÑÉäÜ~Ñí= ÄÉíê~ÅÜíÉí= ïÉêÇÉåK= =
=
cçêÇÉêìåÖ=
ï~ÜêëÅÜÉáåäáÅÜÉê=^ìëÑ~ää=
^=
PKQRNIMM=
QM=B=
_=
VKMQQIMM=
UM=B=
=
bë=áëí=åìå=òìå®ÅÜëí=ÇáÉ=e∏ÜÉ=ÇÉê=åÉìÉå=ÉêÑçêÇÉêäáÅÜÉå=bt_=òì=ÉêãáííÉäå=ìåÇ=ÇáÉëÉ= Ç~åå= òìê= _ÉíáããìåÖ= ÇÉê= åÉìÉå= bt_= ãáí= ÇÉê= ÇÉë= sçêà~ÜêÉë= ÄòïK= ÇÉã= pí~åÇ= ÇÉë= hçåíçë=PSTM=òì=îÉêÖäÉáÅÜÉåK=aáÉë=ÖÉëÅÜáÉÜí=EáåâäK=_ìÅÜìåÖF=ïáÉ=ÑçäÖíW= =
^=
=
= cçêÇÉêìåÖ=Äêìííç=
PKQRNIMM=
NMM=B=
Ó= ï~ÜêëÅÜÉáåäáÅÜÉê=báåÖ~åÖ=
OKMTMISM=
SM=B=
NKUMUIUM=
OM=B=
PKUTVIQM=
Z==ï~ÜêëÅÜÉáåäáÅÜÉê=^ìëÑ~ää=Äêìííç=
NKPUMIQM=
QM=B=
TKOPRIOM=
UM=B=
UKSNRISM=
=
_=
=
dÉë~ãí=
VKMQQIMM= NMM=B=
NOKQVRIMM=
OOMIQM=
=
NKNRRIOM=
=
NKPTRISM=
NKNSMIMM=
=
SKMUMIMM=
=
TKOQMIMM=
Ó= îçêÜ~åÇÉåÉ=bt_=
=
=
=
=
NKOSMIMM=
Z==bêÜ∏ÜìåÖI=eÉê~ìÑëÉíòìåÖ=
=
=
=
=
RKVUMIMM=
Ó= NV=B=rpí=
Z==ï~ÜêëÅÜÉáåäáÅÜÉê=^ìëÑ~ää=åÉííç=
=
_Éå∏íáÖíÉ=hçåíÉå=Eåìê=_ìÅÜìåÖ=ÇÉê=eÉê~ìÑëÉíòìåÖFW= =
SVRO=Ó=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖÉå= PSTM=Ó=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå= =
_ìÅÜìåÖëë~íòW= =
SVRO=
RKVUMIMM=
~å=
PSTM=
RKVUMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= PSTM=
=
======SVRO= RKVUMIMM
=
e= = p= = =
åÉìÉ= bt_=
=
= =
= = =
=
= =
= = =
==========PSTM= TKOQMIMM
TKOQMIMM
e=
îçêÜK= bt_=
NKOSMIMM=
SVRO=
RKVUMIMM=
=
TKOQMIMM=
302
D. Jahresabschluss
aÉê=^ÄëÅÜäìëë=ÇÉê=hçåíÉå=SVRO=ENF=ìåÇ=PSTM=EOF=ëçïáÉ=ÇáÉ=bê∏ÑÑåìåÖ=EPF=áã=åÉìÉå= g~Üê=ÉêÑçäÖí=~ÄÖÉëÉÜÉå=îçå=ÇÉå=ÖÉ®åÇÉêíÉå=_Éíê®ÖÉå=~å~äçÖ=òìã=îçêÜÉêÖÉÜÉåÇÉå= _ÉáëéáÉäK= =
ENF= UMOM=
RKVUMIMM=
~å=
SVRO=
RKVUMIMM=
TKOQMIMM=
~å=
OQTM=
TKOQMIMM=
TKOQMIMM=
~å=
PSTM=
TKOQMIMM=
=
EOF= PSTM= =
EPF= OQTM= = OK=c~ääW=eÉê~ÄëÉíòìåÖ=ÇÉê=bt_W= i®ÖÉ= ÇáÉ= å∏íáÖÉ= bt_= åìå= ÄÉá= RSMIMM= bìêç= ìåÇ= åáÅÜí= ÄÉá= TKOQMIMM= bìêçI= ëç= ï®êÉ= ÉáåÉ=eÉê~ÄëÉíòìåÖ=ÇÉë=îçêÜ~åÇÉåÉå=bt_J_Éëí~åÇÉë=~ìÑ=hçåíç=PSTM=ÉêÑçêÇÉêäáÅÜK= =
=
åçíïÉåÇáÖÉ=bt_=
RSMIMM=
Ó== îçêÜ~åÇÉåÉ=bt_=
NKOSMIMM=
Z== eÉê~ÄëÉíòìåÖI=^ìÑä∏ëìåÖ=
TMMIMM=
=
_Éå∏íáÖíÉ=hçåíÉåW= =
RQRM=Ó=bêíê®ÖÉ=~ìë=ÇÉê=^ìÑä∏ëìåÖ=çÇÉê=eÉê~ÄëÉíòìåÖ=îçå= tÉêíÄÉêáÅÜíáÖìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå= PSTM=Ó=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå= =
_ìÅÜìåÖ=ÇÉê=eÉê~ÄëÉíòìåÖW= =
PSTM=
TMMIMM=
~å=
RQRM=
TMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= RQRM=
TMMIMM=
åÉìÉ= bt_=
= =
= = = =
===========PSTM= îçêÜK= bt_=
e= =
p=
=======RQRM=
e=
NKOSMIMM= =
=
= PSTM=
TMMIMM=
RSMIMM= =
= =
=
= =
=
NKOSMIMM= =
NKOSMIMM= =
=
= =
=
3. Bewertung des Umlaufvermögens
303
aáÉ=ïÉáíÉêÉå=_ìÅÜìåÖÉå=ïÉêÇÉå=ïáÉ=ÑçäÖí=ÇìêÅÜÖÉÑΩÜêíW= =
NK=hçåíÉå~ÄëÅÜäìëë=PNKNOKW= =
RQRM=
TMMIMM=
~å=
UMOM=
TMMIMM=
RSMIMM=
~å=
OQTM=
RSMIMM=
PSTM=
RSMIMM=
=
PSTM= =
OK=hçåíÉåÉê∏ÑÑåìåÖ=áã=cçäÖÉà~ÜêW= =
OQTM=
RSMIMM=
~å=
= PK=c~ääW=hÉáåÉ=sÉê®åÇÉêìåÖ= píáããí=ÇÉê=tÉêí=ÇÉê=ÉêÑçêÇÉêäáÅÜÉå=ìåÇ=ÇÉê=îçêÜ~åÇÉåÉå=bt_=òìã=_áä~åòëíáÅÜí~Ö= ΩÄÉêÉáåI=ëç=áëí=âÉáåÉ=^åé~ëëìåÖ=ÉêÑçêÇÉêäáÅÜK=bë=ÉêÑçäÖí=äÉÇáÖäáÅÜ=ÇÉê=^ÄëÅÜäìëë=ÇÉë= hçåíçë= PSTM= ΩÄÉê= Ç~ë= hçåíç= OQTM= ENF= ìåÇ= ÇáÉ= ÉåíëéêÉÅÜÉåÇÉ= bê∏ÑÑåìåÖ= EOF= áã= åÉìÉå=g~ÜêK= =
ENF= PSTM=
NKOSMIMM=
~å=
OQTM=
NKOSMIMM=
NKOSMIMM=
~å=
PSTM=
NKOSMIMM=
=
EOF= OQTM= =
rã= Öê∏≈ÉêÉ= dÉå~ìáÖâÉáí= òì= ÉêêÉáÅÜÉåI= ÄÉëíÉÜí= ~äíÉêå~íáî= ÇáÉ= j∏ÖäáÅÜâÉáíI= Ç~ë= ÉáÖÉåíäáÅÜ= êìÜÉåÇÉ= hçåíç= PSTM= ÄÉá= ëáÅÜÉêÉã= w~ÜäìåÖë~ìëÑ~ää= Eîçääëí®åÇáÖ= çÇÉê= íÉáäïÉáëÉF= çÇÉê= báåÖ~åÖ= ÉáåÉê= òïÉáÑÉäÜ~ÑíÉå= cçêÇÉêìåÖ= ìã= ÇÉå= ÉåíëéêÉÅÜÉåÇÉå= tÉêí=EÖÉÄìÅÜíÉ=bt_=òì=ÇáÉëÉê=cçêÇÉêìåÖF=ÜÉê~ÄòìëÉíòÉåK= ⌦= tìêÇÉ= ~äëç= òK_K= ÑΩê= ÉáåÉ= òïÉáÑÉäÜ~ÑíÉ= cçêÇÉêìåÖ= áå= e∏ÜÉ= îçå= PKMMMIMM= bìêç= ÉáåÉ= báåòÉäïÉêíÄÉêáÅÜíáÖìåÖ= îçå= NKMMMIMM= bìêç= ÖÉÄáäÇÉí= ìåÇ= Ñ~ääÉå= åìå= NKRMMIMM= bìêç= EåÉííçF=ÇáÉëÉê=cçêÇÉêìåÖ=~ìë=EoÉëí=ÖÉÜí=~ìÑ=ÇÉã=_~åââçåíç=ÉáåFI=ëç=áëí=åÉÄÉå=ÇÉê= ^ÄëÅÜêÉáÄìåÖI= rãë~íòëíÉìÉêâçêêÉâíìêI= w~ÜäìåÖëÉáåÖ~åÖ= ìåÇ= cçêÇÉêìåÖë~ìëÄìÅÜJ ìåÖ=ÑçäÖÉåÇÉ=^åé~ëëìåÖëÄìÅÜìåÖ=îçêòìåÉÜãÉåK= =
_ìÅÜìåÖëë~íòW= =
PSTM=
NKMMMIMM=
~å=
RQRM=
NKMMMIMM=
=
= a~= ÇáÉ= ÇáêÉâíÉ= jÉíÜçÇÉ= ÇÉê= báåòÉäïÉêíÄÉêáÅÜíáÖìåÖ= áå= ÇÉê= mê~ñáë= åìê= ëÉäíÉå= ~åòìíêÉÑÑÉå=áëíI=ïáêÇ=ÜáÉê=~ìÑ=áÜêÉ=_ÉÜ~åÇäìåÖ=îÉêòáÅÜíÉíK=fåíÉêÉëëáÉêíÉ=ÑáåÇÉå=àÉÇçÅÜ= ÉáåÉ=sÉêíáÉÑìåÖ=Ç~òì=áã=låäáåÉJpÉêîáÅÉK= = =
=
s=
báåòÉäïÉêíÄÉêáÅÜíáÖìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå=J=aáêÉâíÉ=jÉíÜçÇÉ=
304
D. Jahresabschluss
3.3.5
Bewertung einwandfreier Forderungen (PWB)
k~ÅÜ= báåòÉäÄÉïÉêíìåÖ= ÇÉê= cçêÇÉêìåÖÉå= áã= eáåÄäáÅâ= ~ìÑ= ëéÉòáÉääÉë= hêÉÇáíêáëáâç= îÉêÄäÉáÄÉå= ~ìÑ= ÇÉã= hçåíç= OQMM= ~ìëëÅÜäáÉ≈äáÅÜ= Éáåï~åÇÑêÉáÉ= cçêÇÉêìåÖÉåI= îçå= ÇÉåÉå= Éêï~êíÉí= ïáêÇI= Ç~ëë= ëáÉ= áå= îçääÉê= e∏ÜÉ= ÉáåÖÉÜÉåK= bêÑ~ÜêìåÖëïÉêíÉ= òÉáÖÉå= ~ÄÉêI= Ç~ëë= ~ìÅÜ= ÄÉá= îÉêãÉáåíäáÅÜ= ëáÅÜÉêÉå= cçêÇÉêìåÖÉå= ãáí= ÉáåÉã= w~ÜäìåÖë~ìëÑ~ää= ÖÉêÉÅÜåÉí= ïÉêÇÉå= ãìëëK= aáÉëÉë= ~ääÖÉãÉáåÉ= hêÉÇáíêáëâç= ïáêÇ= áå= cçêã= îçå= m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖÉå=~ìÑ=ëáÅÜÉêÉ=cçêÇÉêìåÖÉå=áå=ÇÉê=_ìÅÜÜ~äíìåÖ=ÄÉJ êΩÅâëáÅÜíáÖíK= aáÉ= m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖ= áëí= åáÅÜíë= ~åÇÉêÉë= ~äë= Éáå= é~ìëÅÜ~äÉê= ^ÄëÅÜä~Ö=~ìÑ=åáÅÜí=ÉáåòÉäå=ÉêâÉååÄ~ê=ÖÉÑ®ÜêÇÉíÉ=cçêÇÉêìåÖÉåK= báåòÉäïÉêíÄÉêáÅÜíáÖíÉ= òïÉáÑÉäÜ~ÑíÉ= cçêÇÉêìåÖÉå= ìåÇ= êáëáâçäçëÉ= cçêÇÉêìåÖÉå= EòK_K= hêÉÇáíîÉêëáÅÜÉêìåÖF= ÇΩêÑÉå= âÉáåÉê= m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖ= ìåíÉêòçÖÉå= ïÉêÇÉåK= aáÉ=bêãáííäìåÖ=ÇÉê=m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖ=ÉêÑçäÖí=îçã=kÉííçïÉêí=ÇÉê=Éáåï~åÇJ ÑêÉáÉå= cçêÇÉêìåÖÉåK= aÉê= Ç~ÄÉá= îÉêïÉåÇÉíÉ= tÉêíÄÉêáÅÜíáÖìåÖëë~íò= ïáêÇ= ~äë= aÉäJ âêÉÇÉêÉë~íò= ÄÉòÉáÅÜåÉíK= aáÉëÉê= ÄÉêìÜí= ~ìÑ= bêÑ~ÜêìåÖëïÉêíÉå= ÑΩê= ^ìëÑ~ääï~ÖåáëI= wáåëï~ÖåáëI= j~ÜåâçëíÉåï~Öåáë= ìåÇ= ÖÖÑK= hìêëï~ÖåáëK= báåÉ= hçêêÉâíìê= ÇÉê= rãë~íòëíÉìÉê=áëí=åáÅÜí=ÖÉëí~ííÉí=EÉêëí=ÄÉá=ÉåÇÖΩäíáÖÉã=w~ÜäìåÖë~ìëÑ~ääFK= ^ìÅÜ= ÜáÉê= â~åå= òïáëÅÜÉå= ÉáåÉê= áåÇáêÉâíÉå= ìåÇ= ÉáåÉê= ÇáêÉâíÉå= sÉêÄìÅÜìåÖ= ìåíÉêëÅÜáÉÇÉå=ÄòïK=ÖÉï®Üäí=ïÉêÇÉåK=bë=ïáêÇ=~ÄÉê=áã=cçäÖÉåÇÉå=åìê=ÇáÉ=áåÇáêÉâíÉ= jÉíÜçÇÉ=ÄÉÜ~åÇÉäíK= aáÉ=áåÇáêÉâíÉ=m~ìëÅÜ~äïÉêíÄÉêáÅÜíìåÖ=áëí=ÇÉê=áåÇáêÉâíÉå=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖ= ÄìÅÜìåÖëíÉÅÜåáëÅÜ= ëÉÜê= ®ÜåäáÅÜK= aáÉ= tÉêíÄÉêáÅÜíáÖìåÖÉå= ESVRP= Ó= m~ìëÅÜ~äïÉêíJ ÄÉêáÅÜíáìåÖÉåF= ïÉêÇÉå= ~ìÑ= ÇÉã= é~ëëáîÉå= _Éëí~åÇëâçåíç= PSUM= Ó= m~ìëÅÜ~äïÉêíJ ÄÉêáÅÜíìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå=ÖÉë~ããÉäíK=a~=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=ÇÉê=^ìëïÉáë= ÇáÉëÉë= tÉêíÄÉêáÅÜíìåÖëâçåíçë= áå= ÇÉê= _áä~åò= åáÅÜí= ÖÉëí~ííÉí= áëíI= ÉêÑçäÖí= òìã= g~ÜêÉëÉåÇÉ= ÇÉê= ^ÄëÅÜäìëë= ÇáÉëÉë= hçåíçë= ΩÄÉê= Ç~ë= hçåíç= OQMM= Ó= cçêÇÉêìåÖÉå= ~ìë= iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉåK= =
q=
⌦= _ÉáëéáÉäW= dÉë~ãíÑçêÇÉêìåÖëÄÉëí~åÇ=òìã=PNKNOKW=
NPNKSPOIMM=bìêç=
Ç~îçå=òïÉáÑÉäÜ~ÑíÉ=cçêÇÉêìåÖÉåW=
ONKOMMIMM=bìêç=
aÉäâêÉÇÉêÉë~íò=EbêÑ~ÜêìåÖëïÉêíFW=
O=B=
=
bêãáííäìåÖ=ÇÉë=tÉêíÉë=ÇÉê=m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖW= =
= dÉë~ãíÑçêÇÉêìåÖëÄÉëí~åÇ=E_áä~åòëíáÅÜí~ÖF==
NPNKSPOIMM=
=
Ó= òïÉáÑÉäÜ~ÑíÉ=cçêÇÉêìåÖÉå=E_áä~åòëíáÅÜí~ÖF=
ONKOMMIMM=
=
Z==Éáåï~åÇÑêÉáÉ=cçêÇÉêìåÖÉå=E_áä~åòëíáÅÜí~ÖF=
NNMKQPOIMM=
ENNV=BF=
Ó==NV=B=rpí=
NTKSPOIMM=
ENV=BF=
Z==Éáåï~åÇÑêÉáÉ=cçêÇÉêìåÖÉå=åÉííç=
VOKUMMIMM=
ENMM=BF=
=
→=ÉêÑçêÇÉêäáÅÜÉ=m~ìëÅÜ~äïÉêíÄÉêáÅÜíìåÖ=Z=O=B=îK=VOKUMMIMM=Z=NKURSIMM=bìêç= = =
3. Bewertung des Umlaufvermögens
305
sÉêÄìÅÜìåÖW= =
_Éå∏íáÖíÉ=hçåíÉåW= =
SVRP=Ó=m~ìëÅÜ~äïÉêíÄÉêáÅÜíáìåÖÉå= PSUM=Ó=m~ìëÅÜ~äïÉêíÄÉêáÅÜíìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå= OQMM=Ó=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖÉå=òìã=PNKNOKW= =
NK=tÉêíÄÉêáÅÜíáÖìåÖW= =
SVRP=
NKURSIMM=
~å=
PSUM=
NKURSIMM=
=
OK=^ÄëÅÜäìëë=ÇÉë=^ìÑï~åÇëâçåíçë=SVRPW= =
UMOM=
NKURSIMM=
~å=
SVRP=
NKURSIMM=
=
PK=^ÄëÅÜäìëë=ÇÉë=tÉêíÄÉêáÅÜíáÖìåÖëâçåíçë=PSUMW= =
PSUM=
NKURSIMM=
~å=
OQMM=
NKURSIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==========OQMM=
cçêÇK= NPNKSPOIMM= OQTM=
=
= PSUM=
=
=
=
NPNKSPOIMM=
tÉêí= PNKNOK=
e= = p= ONKOMMIMM= = OQMM=
NKURSIMM= = =
NMUKRTSIMM= =
p=
NPNKSPOIMM= = PSUM=
======PSUM= NKURSIMM= SVRP=
= =
=========SVRP= NKURSIMM= UMOM=
e= NKURSIMM=
=
e= NKURSIMM=
= fã= cçäÖÉà~Üê= áëí= Ç~åå= ïáÉÇÉê= ÉáåÉ= bê∏ÑÑåìåÖ= ÇÉë= hçåíçë= PSUM= ÇìêÅÜ= ^ìëÄìÅÜìåÖ= ÇÉë=ÉåíëéêÉÅÜÉåÇÉå=tÉêíÉë=~ìë=ÇÉã=hçåíç=OQMM=îçêòìåÉÜãÉåK=_áë=òìê=^åé~ëëìåÖ= ~ã=g~ÜêÉëÉåÇÉ=ÄäÉáÄí=Ç~ë=tÉêíÄÉêáÅÜíáÖìåÖëâçåíç=ìåÄÉêΩÜêíK= =
_ìÅÜìåÖW= =
OQMM=
NKURSIMM=
~å=
PSUM=
NKURSIMM=
= få= ÇáÉëÉã= _ÉáëéáÉä= ïìêÇÉ= åìå= Ç~îçå= ~ìëÖÉÖ~åÖÉåI= Ç~ëë= Ç~ë= hçåíç= PSUM= îçê= báåëíÉääìåÖ= ÇÉê= m~ìëÅÜ~äïÉêíÄÉêáÅÜíìåÖ= ÉáåÉå= tÉêí= îçå= MIMM= bìêç= ~ìÑïÉáëíK= iáÉÖí= åìå= ~ÄÉê= ÄÉêÉáíë= ~ìë= ÇÉã= sçêà~Üê= Éáå= _Éëí~åÇ= îçêI= ëç= áëí= ÇáÉëÉê= ~å= ÇáÉ= ~âíìÉää= ÉêÑçêÇÉêäáÅÜÉ=tÉêíÄÉêáÅÜíìåÖ=~åòìé~ëëÉåK= =
306
D. Jahresabschluss
NK=c~ääW=eÉê~ìÑëÉíòìåÖ=ÇÉê=mt_= wìã= PNKNOK= ïìêÇÉ= ~åÜ~åÇ= ÇÉê= ÄÉêÉáíë= ÄÉÜ~åÇÉäíÉí= pÅÜÉã~íáâ= ÉáåÉ= ÉêÑçêÇÉêäáÅÜÉ= mt_=áå=e∏ÜÉ=îçå=PKOMMIMM=ÉêãáííÉäíK=aáÉ=mt_=ÇÉë=sçêà~ÜêÉë=ÄÉíêìÖ=OKRMMIMM=bìêçK= =
= ÉêÑçêÇÉêäáÅÜÉ=mt_=
PKOMMIMM=
Ó= mt_=ÇÉë=sçêà~ÜêÉë=
OKRMMIMM=
Z==eÉê~ìÑëÉíòìåÖ=
TMMIMM=
=
_Éå∏íáÖíÉ=hçåíÉåW= =
SVRP=Ó=m~ìëÅÜ~äïÉêíÄÉêáÅÜíáìåÖÉå= PSUM=Ó=m~ìëÅÜ~äïÉêíÄÉêáÅÜíìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå= =
_ìÅÜìåÖW= =
SVRP=
TMMIMM=
~å=
PSUM=
TMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= PSUM=
======SVRP=
e= = p=
TMMIMM= =
= =
åÉìÉ= mt_=
=
= =
= = =
=
= =
= = =
========PSUM=
e=
îçêÜK= mt_=
OKRMMIMM=
= SVRP=
TMMIMM=
PKOMMIMM=
PKOMMIMM= =
PKOMMIMM=
= aÉê=^ÄëÅÜäìëë=ÇÉê=hçåíÉå=SVRP=ENF=ìåÇ=PSUM=EOF=ëçïáÉ=ÇáÉ=bê∏ÑÑåìåÖ=EPF=áã=åÉìÉå= g~Üê=ÉêÑçäÖíI=~ÄÖÉëÉÜÉå=îçå=ÇÉå=ÖÉ®åÇÉêíÉå=_Éíê®ÖÉåI=~å~äçÖ=òìã=îçêÜÉêÖÉÜÉåÇÉå= _ÉáëéáÉäK= =
ENF= UMOM=
TMMIMM=
~å=
SVRP=
TMMIMM=
PKOMMIMM=
~å=
OQMM=
PKOMMIMM=
PKOMMIMM=
~å=
PSUM=
PKOMMIMM=
=
EOF= PSUM= =
EPF= OQMM=
= OK=c~ääW=eÉê~ÄëÉíòìåÖ=ÇÉê=mt_= =
= ÉêÑçêÇÉêäáÅÜÉ=mt_=
OKMMMIMM=
Ó= mt_=ÇÉë=sçêà~ÜêÉë=
OKRMMIMM=
Z==eÉê~ÄëÉíòìåÖ= =
RMMIMM=
=
3. Bewertung des Umlaufvermögens
307
_Éå∏íáÖíÉ=hçåíÉåW= =
PSUM=Ó=m~ìëÅÜ~äïÉêíÄÉêáÅÜíìåÖÉå= RQRM=Ó=bêíê®ÖÉ=~ìë=ÇÉê=^ìÑä∏ëìåÖ=çÇÉê=eÉê~ÄëÉíòìåÖ=îçå=tÉêíÄÉêáÅÜíìåÖÉå= ~ìÑ=cçêÇÉêìåÖÉå= =
_ìÅÜìåÖW= =
PSUM=
RMMIMM=
~å=
RQRM=
RMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==========PSUM=
RQRM=
RMMIMM=
åÉìÉ= mt_=
=
e= =
îçêÜK= mt_=
p=
=======RQRM=
e=
OKRMMIMM= =
=
= PSUM=
RMMIMM=
OKMMMIMM= =
= =
=
= =
=
OKRMMIMM= =
OKRMMIMM= =
=
= =
=
= aáÉ=ïÉáíÉêÉå=_ìÅÜìåÖÉå=ïÉêÇÉå=ïáÉ=ÑçäÖí=ÇìêÅÜÖÉÑΩÜêíW= =
NK=hçåíÉå~ÄëÅÜäìëë=PNKNOKW= =
RQRM=
RMMIMM=
~å=
UMOM=
RMMIMM=
OKMMMIMM=
~å=
OQMM=
OKMMMIMM=
PSUM=
OKMMMIMM=
=
PSUM= =
OK=hçåíÉåÉê∏ÑÑåìåÖ=áã=cçäÖÉà~ÜêW= =
OQMM=
OKMMMIMM=
~å=
=
PK=c~ääW=hÉáåÉ=sÉê®åÇÉêìåÖ= páåÇ= ÇáÉ= ÉêÑçêÇÉêäáÅÜÉ= ìåÇ= ÇáÉ= ÄÉêÉáíë= îçêÜ~åÇÉåÉ= mt_= áÇÉåíáëÅÜI= áëí= âÉáåÉ= ^åé~ëëìåÖ= ÉêÑçêÇÉêäáÅÜK= bë= ÉêÑçäÖí= äÉÇáÖäáÅÜ= ÇÉê= ^ÄëÅÜäìëë= ÇÉë= hçåíçë= PSUM= ΩÄÉê= Ç~ë=hçåíç=OQMM=ENF=ìåÇ=ÇáÉ=ÉåíëéêÉÅÜÉåÇÉ=bê∏ÑÑåìåÖ=EOF=áã=åÉìÉå=g~ÜêK= =
ENF= PSUM=
OKRMMIMM=
~å=
OQMM=
OKRMMIMM=
OKRMMIMM=
~å=
PSUM=
OKRMMIMM=
=
EOF= OQMM= = aÉê= sçääëí®åÇáÖâÉáí= Ü~äÄÉê= ëÉá= Éêï®ÜåíI= Ç~ëë= Ñ~ääë= Éáå= råíÉêåÉÜãÉå= òïÉáÑÉäÜ~ÑíÉ= cçêÇÉêìåÖÉå=åáÅÜí=~ìë=ÇÉã=hçåíç=OQMM=~ìÑ=Ç~ë=hçåíç=OQTM=~ìëÄìÅÜíI=ÇáÉ=hçåíÉå= PSTM=ìåÇ=PSUM=~ã=g~ÜêÉëÉåÇÉ=ÄÉáÇÉ=ΩÄÉê=Ç~ë=hçåíç=OQMM=~ÄÖÉëÅÜäçëëÉå=ïÉêÇÉåK= =
308
D. Jahresabschluss
fåíÉêå~íáçå~ä= í®íáÖÉ= råíÉêåÉÜãÉå= Ü~ÄÉå= áå= ÇÉê= oÉÖÉä= ~ìÅÜ= cçêÇÉêìåÖÉåI= ÇáÉ= ~ìÑ= cêÉãÇï®ÜêìåÖÉå=ä~ìíÉåK=pçäÅÜÉ=cêÉãÇï®ÜêìåÖëÑçêÇÉêìåÖÉå=â∏ååÉå=~ìÑÖêìåÇ= îçå= tÉÅÜëÉäâìêëëÅÜï~åâìåÖÉå= ~å= tÉêí= îÉêäáÉêÉåI= ~ÄÉê= ~ìÅÜ= ÖÉïáååÉåK= páÉ= ëáåÇ= Ç~ÜÉê=~ã=_áä~åòëíáÅÜí~Ö=åáÅÜí=åìê=ÜáåëáÅÜíäáÅÜ=áÜêÉë=^ìëÑ~ääêáëáâçëI=ëçåÇÉêå=~ìÅÜ=áã= eáåÄäáÅâ= ~ìÑ= hìêëÖÉïáååÉ= ìåÇ= ÓîÉêäìëíÉ= òì= ìåíÉêëìÅÜÉåK= báåÉ= ~ìëÑΩÜêäáÅÜÉ= _ÉJ ëÅÜêÉáÄìåÖ=òì=ÇáÉëÉê=qÜÉã~íáâ=ÄÉÑáåÇÉí=ëáÅÜ=áã=låäáåÉJpÉêîáÅÉK= = =
s
_ÉïÉêíìåÖ=îçå=cêÉãÇï®ÜêìåÖëÑçêÇÉêìåÖÉå=
= =
3.4 Bewertung von Wertpapieren des Umlaufvermögens _Éâ~ååíäáÅÜ= ìåíÉêäáÉÖÉå= ^âíáÉå= ëí®åÇáÖÉå= hìêëëÅÜï~åâìåÖÉåI= ëçÇ~ëë= òìã= _áä~åòJ ëíáÅÜí~Ö= ÉáåÉ= tÉêí~åé~ëëìåÖ= ÉêÑçêÇÉêäáÅÜ= ïÉêÇÉå= â~ååK= eáÉêÄÉá= áëí= ïáÉÇÉê= Ç~ë= ëíêÉåÖÉ=káÉÇÉêëíïÉêíéêáåòáé=EîÖäK=a=PKNKOF=ìåÇ=Ç~ë=^åëÅÜ~ÑÑìåÖïÉêíéêáåòáé=EîÖäK=a= PKNKNF=òì=ÄÉ~ÅÜíÉåK=aáÉ=hçãÄáå~íáçå=~ìë=ÄÉáÇÉå=mêáåáéáÉå=Éêä~ìÄí=ÇáÉ=dÉåÉêáÉêìåÖ= ÑçäÖÉåÇÉê=_ÉïÉêíìåÖëΩÄÉêëáÅÜí=ÑΩê=tÉêíé~éáÉêÉ=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë=ÄÉá=h~éáí~äJ ÖÉëÉääëÅÜ~ÑíÉåK= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå= ìåÇ= báåòÉäìåíÉêåÉÜãÉå= Ü~ÄÉå= ÄÉá= tÉÖÑ~ää= ÇÉë= dêìåÇÉë= ÑΩê= ÇáÉ= ~ì≈Éêéä~åã®≈áÖÉ= ^ÄëÅÜêÉáÄìåÖ= áã= e~åÇÉäëêÉÅÜí= Éáå= wìJ ëÅÜêÉáÄìåÖëï~ÜäêÉÅÜí=EîÖäK=a=PKNKPFK= =
=
tÉêíîÉê®åÇÉêìåÖ=
=
= =
îçêΩÄÉêÖÉÜÉåÇ=
Ç~ìÉêÜ~Ñí=
= =
ΩÄÉê=^â=
ìåíÉê=^â=
ΩÄÉê=^â=
ìåíÉê=^â=
e~åÇÉäëJ=ìåÇ= ëíÉìÉêêÉÅÜíäáÅÜ= wìëÅÜêÉáÄìåÖ= ã~ñK=Äáë=òì=ÇÉå= ^â=E^â=å~ÅÜ= ^åëÅÜ~ÑÑìåÖJ ïÉêíéêáåòáé= ~ÄëçäìíÉ=lÄÉêJ ÖêÉåòÉF=
e~åÇÉäëêÉÅÜíäáJ ÅÜÉë=^ÄïÉêJ íìåÖëÖÉÄçí=ìåÇ= ëíÉìÉêêÉÅÜíäáÅÜÉë= ^ÄïÉêíìåÖëîÉêJ Äçí=
= = = = = = = = =
e~åÇÉäëJ=ìåÇ= ëíÉìÉêêÉÅÜíäáÅÜ= wìëÅÜêÉáÄìåÖ= ã~ñK=Äáë=òì=ÇÉå= ^â=E^â=å~ÅÜ= ^åëÅÜ~ÑÑìåÖJ ïÉêíéêáåòáé= ~ÄëçäìíÉ=lÄÉêJ ÖêÉåòÉF=
e~åÇÉäëJ=ìåÇ= ëíÉìÉêêÉÅÜíäáJ ÅÜÉë=^ÄïÉêJ íìåÖëÖÉÄçí=
=
^ÄÄáäÇìåÖ=VMW=_ÉïÉêíìåÖ=îçå=tÉêíé~éáÉêÉå=ÇÉë=rs=Eh~éáí~äÖÉëÉääëÅÜ~ÑíÉåF= =
k~ÅÜ= ÇÉìíëÅÜÉã= _áä~åòêÉÅÜí= Ç~êÑ= ëçïçÜä= ÄÉá= Ç~ìÉêÜ~ÑíÉê= ~äë= ~ìÅÜ= ÄÉá= îçêΩÄÉêJ ÖÉÜÉåÇÉê= tÉêíÉêÜ∏ÜìåÖ= âÉáåÉ= wìëÅÜêÉáÄìåÖ= ΩÄÉê= ÇáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= Üáå~ìë= ÉêÑçäÖÉåK= báåÉ= wìëÅÜêÉáÄìåÖ= ëíÉääí= áã= dÉÖÉåë~íò= òì= ÉáåÉê= ^ÄëÅÜêÉáÄìåÖ= =
3. Bewertung des Umlaufvermögens
309
ÉáåÉå=bêíê~Ö=Ç~êK=báå=bêíê~Ö=Ç~êÑ=~ÄÉê=Éêëí=Ç~åå=ÖÉäíÉåÇ=ÖÉã~ÅÜí=ïÉêÇÉåI=ïÉåå=Éê= í~íë®ÅÜäáÅÜ=ÇìêÅÜ=rãë~íò=êÉ~äáëáÉêí=ïçêÇÉå=áëí=Edä®ìÄáÖÉêëÅÜìíòFK=a~ë=ÜÉá≈íI=Ç~ëë=Éáå= bêíê~ÖI= ÇÉê= ëáÅÜ= ÇìêÅÜ= ÉáåÉ= hìêëëíÉáÖÉêìåÖ= ΩÄÉê= ÇáÉ= ^â= Üáå~ìë= ÉêÖáÄíI= Éêëí= ÄÉá= sÉêâ~ìÑ=ÇÉê=^âíáÉå=áå=ÇÉê=dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåìåÖ=åáÉÇÉêëÅÜä®ÖíK== aáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ëáåÇ= Ç~ÄÉá= àÉ= å~ÅÜ= sçêäáÉÖÉå= ÉáåÉê= píêÉáÑÄ~åÇîÉêï~ÜêìåÖ= çÇÉê= ÉáåÉë= dáêçë~ããÉäÇÉéçíë= EîÖäK= a= OKOKRF= ~åÇÉêë= òì= ÄÉëíáããÉåK= fã= å~ÅÜJ ÑçäÖÉåÇÉå=_ÉáëéáÉä=ïáêÇ=~åÖÉåçããÉåI=Ç~ëë=Ç~ë=råíÉêåÉÜãÉå=ÇáÉ=tÉêíé~éáÉêÉ=ÄÉá= ÉáåÉã= hêÉÇáíáåëíáíìí= áå= báåòÉäîÉêï~ÜêìåÖ= ÖÉÖÉÄÉå= Ü~í= ìåÇ= ëçãáí= ÇáÉ= m~éáÉêÉ= ìåÇ= Ç~ãáí=~ìÅÜ=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÉáåÇÉìíáÖ=òì=áÇÉåíáÑáòáÉêÉå=ëáåÇK= =
⌦= _ÉáëéáÉäW= báå=råíÉêåÉÜãÉå=ÉêíÉáäí=áã=g~Üê=OMMS=ëÉáåÉê=_~åâ=ÇÉå=h~ìÑ~ìÑíê~Ö=ΩÄÉê=NMM=^âíáÉå= ÇÉê= uvJ^d= òìê= âìêòÑêáëíáÖÉå= dÉäÇ~åä~ÖÉK= píΩÅââìêëW= ORMIMM= bìêçX= péÉëÉåW= N= B= îK= hìêëïÉêíK=bë=ëáåÇ=åìå=ÑçäÖÉåÇÉ=sçêÖ®åÖÉ=áå=ÇÉê=e~åÇÉäëÄáä~åò=òì=ÄìÅÜÉåW= =
NK=_ìÅÜìåÖ=ÇÉë=h~ìÑë=EîÖäK=`=NMKOFW= =
= hìêëïÉêí= H==péÉëÉå=
ORKMMMIMM= ORMIMM=
Z==_~åâä~ëíëÅÜêáÑí=E^åëÅÜ~ÑÑìåÖâçëíÉåF=
ORKORMIMM=
=
_Éå∏íáÖíÉ=hçåíÉåW= =
OTOM=Ó=^âíáÉå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= =
_ìÅÜìåÖW= =
OTOM=
ORKORMIMM=
~å=
OUMM=
ORKORMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OUMM=
=========OTOM=
e= =
ORKORMIMM= =
= =
p=
=========OUMM=
=
e=
= OTOM= ORKORMIMM=
= OK=a~ìÉêÜ~ÑíÉ=tÉêíãáåÇÉêìåÖW== wìã=_áä~åòëíáÅÜí~Ö=EPNKNOKOMMSF=áëí=åìå=ÇÉê=tÉêí=ÇÉë=^âíáÉåé~âÉíÉë=îçê~ìëëáÅÜíäáÅÜ= Ç~ìÉêÜ~Ñí= ~ìÑ= UM= B= ÇÉê= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÖÉÑ~ääÉåK= a~= ÉáåÉ= Ç~ìÉêÜ~ÑíÉ= tÉêíJ ãáåÇÉêìåÖ=îçêäáÉÖíI=áëí=ÉáåÉ=^ÄëÅÜêÉáÄìåÖ=~ìÑ=ÇÉå=åáÉÇêáÖÉêÉå=q~ÖÉëïÉêí=Ü~åÇÉäëJ êÉÅÜíäáÅÜ= mÑäáÅÜíK= aáÉë= ïΩêÇÉ= áã= e~åÇÉäëêÉÅÜí= ~ääÉêÇáåÖë= ~ìÅÜ= ÄÉá= ÉáåÉê= îçêΩÄÉêJ ÖÉÜÉåÇÉå=tÉêíãáåÇÉêìåÖ=ÖÉäíÉåK== =
= _ìÅÜïÉêí= Ó= q~ÖÉëïÉêí=
Z==~ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêÉáÄìåÖ= =
ORKORMIMM= = OMKOMMIMM= Z=UM=B=îK=ORKORMIMM=
RKMRMIMM=
=
310
D. Jahresabschluss
_Éå∏íáÖíÉ=hçåíÉåW= =
TQOM=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=tÉêíé~éáÉêÉ=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë= OTOM=Ó=^âíáÉå= =
_ìÅÜìåÖW= =
TQOM=
RKMRMIMM=
~å=
OTOM=
RKMRMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=========TQOM=
OTOM=
RKMRMIMM= =
e= = = =
p= ^h=
======OTOM= ORKORMIMM= TQOM=
e= RKMRMIMM=
= PK=wìëÅÜêÉáÄìåÖW= ^ã= _áä~åòëíáÅÜí~Ö= ÇÉë= cçäÖÉà~ÜêÉë= EPNKNOKOMMTF= áëí= q~ÖÉëïÉêí= Ç~ìÉêÜ~Ñí= ~ìÑ= NPM= B= ÇÉê=^åëÅÜ~ÑÑìåÖëâçëíÉå=~åÖÉëíáÉÖÉåK= = = _ìÅÜïÉêí= OMKOMMIMM= =
Ó= q~ÖÉëïÉêí=
POKUORIMM= Z=NPM=B=îK=ORKORMIMM=
Z= êÉÅÜåÉêáëÅÜÉ=wìëÅÜêÉáÄìåÖ=
NOKSORIMM= =
= oÉáå= êÉÅÜåÉêáëÅÜ= ÉêÖ®ÄÉ= ëáÅÜ= ÉáåÉ= wìëÅÜêÉáÄìåÖ= áå= e∏ÜÉ= îçå= NOKSORIMM= bìêçK= a~= ~ÄÉê= ÇáÉ= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ÇáÉ= ~ÄëçäìíÉ= tÉêíçÄÉêÖêÉåòÉ= Ç~êëíÉääÉåI= áëí= ÉáåÉ= wìëÅÜêÉáÄìåÖ=ÄòïK=tÉêí~ìÑÜçäìåÖ=åìê=Äáë=òì=ÉÄÉå=ÇáÉëÉå=òìä®ëëáÖK= = = _ìÅÜïÉêí= OMKOMMIMM= Ó= ^åëÅÜ~ÑÑìåÖëâçëíÉå=
ORKORMIMM=
Z= wìëÅÜêÉáÄìåÖ=
RKMRMIMM=
=
_Éå∏íáÖíÉ=hçåíÉåW= =
OTOM=Ó=^âíáÉå= RTUP=Ó=bêíê®ÖÉ=~ìë=ÇÉê=wìëÅÜêÉáÄìåÖ=îçå=tÉêíé~éáÉêÉå=ÇÉë= rãä~ìÑîÉêã∏ÖÉåë= = _ìÅÜìåÖW= =
OTOM= = = =
RKMRMIMM=
~å=
RTUP=
RKMRMIMM=
3. Bewertung des Umlaufvermögens
311
hçåíÉåÇ~êëíÉääìåÖW= =
p= ^â=
RTUP=
=====OTOM= ORKORMIMM= TQOM=
RKMRMIMM= =
e= =
p=
=========RTUP=
RKMRMIMM= =
=
= OTOM=
= =
=
= =
e= RKMRMIMM=
=
= i®ÖÉ= ÇÉê= q~ÖÉëïÉêí= åìå= òK_K= Ç~ìÉêÜ~Ñí= ÄÉá= VM= B= ÇÉê= ^åëÅÜ~ÑÑìåÖëâçëíÉåI= ïΩêÇÉ= ÉáåÉ= wìëÅÜêÉáÄìåÖ= ~ìÑ= ÇáÉëÉå= tÉêí= EwìëÅÜêÉáÄìåÖ= Z= q~ÖÉëïÉêí= Ó= _ìÅÜïÉêíF= ìåÇ= åáÅÜí=~ìÑ=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÉêÑçäÖÉåK=
=
=
4.
Rechnungsabgrenzungsposten
=
4.1 Allgemeines fã=i~ìÑÉ=ÉáåÉë=dÉëÅÜ®Ñíëà~ÜêÉë=â∏ååÉå=w~ÜäìåÖÉå=ÑΩê=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉ= ~åÑ~ääÉåI= ÇáÉ= Ö~åò= çÇÉê= íÉáäïÉáëÉ= ÇÉã= ÑçäÖÉåÇÉå= çÇÉê= ~ÄÖÉä~ìÑÉåÉå= dÉëÅÜ®Ñíëà~Üê= òìÖÉêÉÅÜåÉí= ïÉêÇÉå= ãΩëëÉåK= báå= íóéáëÅÜÉë= _ÉáëéáÉä= ÜáÉêÑΩê= áëí= ÇáÉ= sçê~ìëò~ÜäìåÖ= îçå= jáÉíÉåK= táêÇ= Éíï~= ÇáÉ= jáÉíÉ= ÑΩê= ÇÉå= jçå~í= g~åì~ê= ÄÉêÉáíë= áã= aÉòÉãÄÉê= ÄÉò~ÜäíI=ëç=ÑáåÇÉí=ÇÉê=dÉäÇ~ÄÖ~åÖ=òï~ê=áã=~äíÉå=g~Üê=ëí~ííI=ÇÉê=^ìÑï~åÇ=Ç~êÑ=~ÄÉê= Éêëí=áå=ÇÉê=dìsJoÉÅÜåìåÖ=ÇÉë=å®ÅÜëíÉå=dÉëÅÜ®Ñíëà~ÜêÉë=ÉêÑçäÖëïáêâë~ã=ïÉêÇÉåK= k~ÅÜ= ¬= ORM= ed_= ÇΩêÑÉå= ^ìÑïÉåÇìåÖÉå= ìåÇ= bêíê®ÖÉ= 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=aáÉ=âçêêÉâíÉ=^ìÑï~åÇëJ=ìåÇ= bêíê~ÖëòìïÉáëìåÖ=ÉêÑçäÖí=ÇìêÅÜ=ÇáÉ=ëçÖK=oÉÅÜåìåÖë~ÄÖêÉåòìåÖK= aáÉëÉ= sçêÖÉÜÉåëïÉáëÉ= ëíÉääí= ÉáåÉêëÉáíë= ÇáÉ= báåÜ~äíìåÖ= ÇÉê= sçêÖ~ÄÉå= ÇÉë= ed_= ìåÇ= ~åÇÉêÉêëÉáíë= ÉáåÉ= âçêêÉâíÉ= sÉêâ~ìÑëéêÉáëâ~äâìä~íáçå= ëáÅÜÉêK= tΩêÇÉå= å®ãäáÅÜ= òK_K= ^ìÑïÉåÇìåÖÉå= ÇÉê= Ñ~äëÅÜÉå= oÉÅÜåìåÖëéÉêáçÇÉ= òìÖÉçêÇåÉíI= ëç= â~åå= Éë=áå=ÇáÉëÉê=mÉêáçÇÉ=òì=mêÉáëÉêÜ∏ÜìåÖÉå=EÜ∏ÜÉêÉ=pÉäÄëíâçëíÉåF=âçããÉåI=ÇáÉ=ÉáåÉå= tÉííÄÉïÉêÄëå~ÅÜíÉáä=ÖÉÖÉåΩÄÉê=ÇÉê=hçåâìêêÉåò=ÉåíëíÉÜÉå=ä~ëëÉå=â∏ååíÉåK= oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå=ä~ëëÉå=ëáÅÜ=ÑçäÖÉåÇÉêã~≈Éå=ÖäáÉÇÉêåW= =
= =
~åíáòáé~íáîÉ=mçëíÉå=
íê~åëáíçêáëÅÜÉ=mçëíÉå=
EbêÑçäÖ=îçê=w~ÜäìåÖF=
Ew~ÜäìåÖ=îçê=bêÑçäÖF=
ëçåëíáÖÉ== cçêÇÉêìåÖÉå=
~âíáîÉ=oÉÅÜåìåÖëJ ~ÄÖêÉåòìåÖ=
EåçÅÜ=òì=ÉêÜ~äíÉåÇÉ= _ÉíêáÉÄëÉáåå~ÜãÉåF=
Eáã=sçê~ìë=ÖÉäÉáëíÉíÉ= _ÉíêáÉÄë~ìëÖ~ÄÉåF=
ëçåëíáÖÉ== sÉêÄáåÇäáÅÜâÉáíÉå=
é~ëëáîÉ=oÉÅÜåìåÖëJ ~ÄÖêÉåòìåÖ=
EåçÅÜ=òì=äÉáëíÉåÇÉ=_ÉJ íêáÉÄë~ìëÖ~ÄÉåF=
Eáã=sçê~ìë=ÉêÜ~äíÉåÉ= _ÉíêáÉÄëÉáåå~ÜãÉåF=
= = = =
=
^âíáîJ= éçëíÉå=
= = =
=
=
m~ëëáîJ=
=
éçëíÉå=
= =
^ÄÄáäÇìåÖ=VNW=oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå=
=
314
D. Jahresabschluss =
4.2 Arten der Rechnungsabgrenzung 4.2.1
Aktive und passive Rechnungsabgrenzung
báå= Ö~åò= çÇÉê= íÉáäïÉáëÉ= ÉêÑçäÖëïáêâë~ãÉê= dÉëÅÜ®ÑíëîçêÑ~ää= E^ìÑï~åÇ= çÇÉê= bêíê~ÖF= ÑΩê= Ç~ë= cçäÖÉà~ÜêI= ÇÉê= ÄìÅÜìåÖëíÉÅÜåáëÅÜ= Ew~ÜäìåÖF= ëÅÜçå= áã= ~Ää~ìÑÉåÇÉå= dÉëÅÜ®Ñíëà~Üê= ïáêâë~ã= ïìêÇÉI= ïáêÇ= ÇìêÅÜ= ~âíáîÉ= çÇÉê= é~ëëáîÉ= oÉÅÜåìåÖë~ÄJ ÖêÉåòìåÖ=éÉêÇáçÇÉåÖÉêÉÅÜí=ÉêÑ~ëëíK= báå=ëçäÅÜÉê=sçêÖ~åÖ=ïáêÇ=~ìÅÜ=~äë=ëçÖK=íê~åëáíçêáëÅÜÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ=ÄÉJ òÉáÅÜåÉíI= Ç~= Ç~ÇìêÅÜ= ^ìÑïÉåÇìåÖÉå= çÇÉê= bêíê®ÖÉ= áå= ÇáÉ= dìsJoÉÅÜåìåÖ= ÇÉë= ÑçäÖÉåÇÉå=dÉëÅÜ®Ñíëà~ÜêÉë=ΩÄÉêíê~ÖÉå=ïÉêÇÉå=E¬=ORM=fI=ff=ed_I=¬=R=s=bpídFK= =
⌦= _ÉáëéáÉä=NW= =
^âíáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ=E¬=ORM=f=ed_F=
^ìÑï~åÇ=áã=åÉìÉå=g~Üê=
^ìëÖ~ÄÉ=áã=~äíÉå=g~Üê=
= fã=kçîÉãÄÉê=ïáêÇ=ÇáÉ=jáÉíÉ=E^ìÑï~åÇF=ÑΩê=ÉáåÉ=i~ÖÉêÜ~ääÉ=áå=e∏ÜÉ=îçå=SKMMMIMM= bìêç=ÑΩê=aÉòÉãÄÉê=Äáë=cÉÄêì~ê=áã=sçê~ìë=éÉê=_~åâΩÄÉêïÉáëìåÖ=ÄÉò~ÜäíK= =
_Éíê~Öë~ìÑíÉáäìåÖ=
~äíÉë=g~Üê=EN=jçå~íF= OKMMMIMM=
åÉìÉë=g~Üê=EO=jçå~íÉF= QKMMMIMM=
=
_Éå∏íáÖíÉ=hçåíÉåW= =
STMM=Ó=jáÉíÉåI=m~ÅÜíÉå= OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= OVMM=Ó=^âíáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ=
=
=
=
_ìÅÜìåÖÉåW= =
NK=_ìÅÜìåÖ=ÇÉê=w~ÜäìåÖW= =
STMM=
SKMMMIMM=
~å=
OUMM=
SKMMMIMM=
=
OK=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ=E^âíáîáÉêìåÖF=òìã=_áä~åòëíáÅÜí~ÖW= =
OVMM=
QKMMMIMM=
~å=
STMM=
QKMMMIMM=
=
aÉê=^ìÑï~åÇI=ÇÉê=áå=ÇÉê=dìsJoÉÅÜåìåÖ=ÇÉë=~äíÉå=dÉëÅÜ®Ñíëà~ÜêÉë=åáÅÜí=~ìÑí~ìÅÜÉå= Ç~êÑ=EQKMMMIMM=bìêçFI=ïáêÇ=òìã=_áä~åòëíáÅÜí~Ö=~ìë=ÇÉã=ÉåíëéêÉÅÜÉåÇÉå=^ìÑï~åÇëJ âçåíç=~ìëÖÉÄìÅÜí=EîçêÄÉêÉáíÉåÇÉ=^ÄëÅÜäìëëÄìÅÜìåÖFK=bê=ëíÉääí=ÉáåÉå=iÉáëíìåÖë~åJ ëéêìÅÜ= E~ìÑ= o~ìãΩÄÉêä~ëëìåÖF= Ç~ê= ìåÇ= ÉêëÅÜÉáåí= ~ìÑÖêìåÇ= ÇáÉëÉë= cçêÇÉêìåÖëJ ÅÜ~ê~âíÉêë=~ìÑ=ÇÉê=pçääëÉáíÉ=ÇÉë=~âíáîÉå=_Éëí~åÇëâçåíçë=OVMM=EdÉÖÉåâçåíçFK=aáÉëÉë= =
4. Rechnungsabgrenzungsposten
315
ÇáÉåí= Ç~òìI= ÇÉå= ^ìÑï~åÇI= ÇÉê= ÇÉê= âçããÉåÇÉå= oÉÅÜåìåÖëéÉêáçÇÉ= òìÖÉêÉÅÜåÉí= ïÉêÇÉå= ãìëëI= áå= Ç~ë= cçäÖÉà~Üê= òì= ΩÄÉêÑΩÜêÉå= ìåÇ= ~ìë= ÇÉê= ~âíìÉääÉå= mÉêáçÇÉ= ~ìëòìÖäáÉÇÉêåK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p= OUMM= = p=
===========STMM= SKMMMIMM= OVMM= = = ============OVMM=
e= =
======OUMM=
QKMMMIMM= = = = e= =
= = =
= STMM= = = = =
= =
=
= =
QKMMMIMM= =
STMM=
p=
e= SKMMMIMM= = =
=
= aìêÅÜ=ÇáÉ=^ìëÄìÅÜìåÖ=ÇÉë=^ìÑï~åÇë=~ìë=ÇÉã=hçåíç=STMM=îÉêÄäÉáÄÉå=áå=ÇÉê=dìs= ÇÉë= ~äíÉå= dÉëÅÜ®Ñíëà~ÜêÉë= ~ìë= ÇáÉëÉã= dÉëÅÜ®ÑíëÑ~ää= ÖÉå~ì= OKMMMIMM= bìêç= jáÉíJ ~ìÑï~åÇK=aÉê=oÉëí=ïáêÇ=áåë=ÑçäÖÉåÇÉ=dÉëÅÜ®Ñíëà~Üê=ΩÄÉêÑΩÜêíK= = aÉê= ^ÄëÅÜäìëë= ÇÉê= ÄÉíÉáäáÖíÉå= hçåíÉå= òìã= PNKNOK= ÉêÑçäÖí= ÉåëéêÉÅÜÉåÇ= áÜêÉê= hçåíÉåå~íìêK=_Éëí~åÇëâçåíÉå=ΩÄÉê=Ç~ë=pÅÜäìëëÄáä~åòâçåíç=ìåÇ=bêÑçäÖëâçåíÉå=ΩÄÉê= Ç~ë=dÉïáååJ=ìåÇ=sÉêäìëíâçåíçK= =
PK=_ìÅÜìåÖ=áã=åÉìÉå=g~ÜêW= =
STMM=
QKMMMIMM=
~å=
OVMM=
QKMMMIMM=
=
fã= cçäÖÉà~Üê= ïáêÇ= ÇÉê= oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå= ~ìÑÖÉä∏ëí= ìåÇ= Ç~ÇìêÅÜ= ÇÉê= ^ìÑï~åÇ=áå=ÇÉê=dìs=ÇÉë=âçêêÉâíÉå=dÉëÅÜ®Ñíëà~ÜêÉë=ÖÉäíÉåÇ=ÖÉã~ÅÜíK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========STMM=
e= =
QKMMMIMM= =
OVMM=
= =
p= ^_=
======OVMM=
e=
QKMMMIMM= STMM= QKMMMIMM=
= = ⌦= _ÉáëéáÉä=OW= =
m~ëëáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ=E¬=ORM=ff=ed_F=
báåå~ÜãÉ=áã=~äíÉå=g~Üê=
bêíê~Ö=áã=åÉìÉå=g~Üê=
= báå= jáÉíÉê= ΩÄÉêïÉáëí= ÇáÉ= jáÉíÉ= Ebêíê~ÖF= ÑΩê= g~åì~ê= ÄÉêÉáíë= áã= aÉòÉãÄÉê= E~äëç= áã= sçê~ìëFK=bë=ÖÉÜÉå=SRMIMM=bìêç=~ìÑ=ÇÉã=cáêãÉåÄ~åââçåíç=ÉáåK= =
_Éíê~Öë~ìÑíÉáäìåÖ=
~äíÉë=g~Üê=EM=jçå~íÉF= MIMM= =
åÉìÉë=g~Üê=EN=jçå~íF= SRMIMM=
316
D. Jahresabschluss
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= RQMM=Ó=kÉÄÉåÉêä∏ëÉ=EòK_K=~ìë=sÉêãáÉíìåÖ=ìåÇ=sÉêé~ÅÜíìåÖF= QVMM=Ó=m~ëëáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ= =
_ìÅÜìåÖÉåW= =
NK=w~ÜäìåÖëÉáåÖ~åÖW= =
OUMM=
SRMIMM=
~å=
RQMM=
SRMIMM=
=
OK=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ=Em~ëëáîáÉêìåÖF=òìã=_áä~åòëíáÅÜí~ÖW= =
RQMM=
SRMIMM=
~å=
QVMM=
SRMIMM=
=
aÉê= ÄÉêÉáíë= ~ìÑ= ÇÉã= hçåíç= RQMM= ÖÉÄìÅÜíÉ= jáÉíÉêíê~Ö= Ç~êÑ= ~äë= éÉêáçÇÉåÑêÉãÇÉê= bêíê~Ö= åáÅÜí= áå= ÇáÉ= bêÑçäÖëêÉÅÜåìåÖ= ÇÉë= ~ÄÖÉä~ìÑÉåÉå= dÉëÅÜ®Ñíëà~ÜêÉë= ÉáåÄÉòçÖÉå= ïÉêÇÉåK=bê=ïáêÇ=Ç~ÜÉê=~ìë=ÇÉã=bêíê~Öëâçåíç=~ìëJ=ìåÇ=~ìÑ=ÇÉã=é~ëëáîÉå=_Éëí~åÇëJ âçåíç=QVMM=ÖÉÖÉåÖÉÄìÅÜíK=pçãáí=áëí=ÇÉê=bêíê~Ö=~ìë=ÇÉã=~ÄÖÉä~ìÑÉåÉå=dÉëÅÜ®Ñíëà~Üê= ~ìëÖÉÖäáÉÇÉêí= ìåÇ= â~åå= áå= Ç~ë= ÑçäÖÉåÇÉ= dÉëÅÜ®Ñíëà~Üê= ΩÄÉêÑΩÜêí= ïÉêÇÉåK= bë= ãìëë= ëáÅÜ= ÄÉá= ÇÉã= hçåíç= ÇÉê= é~ëëáîÉå= oÉÅÜåìåÖë~ÄÖêÉåòìåÖ= ìã= Éáå= m~ëëáîâçåíç= Ü~åÇÉäåI= Ç~= ÇÉê= bêíê~Ö= ÖÉå~ì= ÖÉåçããÉå= ÉáåÉ= iÉáëíìåÖëëÅÜìäÇ= Esçê~ìëò~ÜäìåÖ= ÇÉë=jáÉíÉêëFI=~äëç=ÉáåÉ=sÉêÄáåÇäáÅÜâÉáí=Ç~êëíÉääíK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p= RQMM= = =
=
==========OUMM=
e= =
SRMIMM= = = =
= = = = = =
QVMM= = p=
= =
= =
=
=
p=
======RQMM=
e=
SRMIMM= OUMM= = = =========QVMM=
SRMIMM= = e=
= RQMM=
SRMIMM=
=
aÉê= ^ÄëÅÜäìëë= ÇÉê= ÄÉíÉáäáÖíÉå= hçåíÉå= òìã= PNKNOK= ÉêÑçäÖí= ÉåëéêÉÅÜÉåÇ= áÜêÉê= hçåíÉåå~íìêK= bêÑçäÖëâçåíÉå= ΩÄÉê= Ç~ë= dÉïáååJ= ìåÇ= sÉêäìëíâçåíç= ìåÇ= _Éëí~åÇëJ âçåíÉå=ΩÄÉê=Ç~ë=pÅÜäìëëÄáä~åòâçåíçK= =
PK=_ìÅÜìåÖ=áã=åÉìÉå=g~ÜêW= =
QVMM=
SRMIMM=
~å=
RQMM=
SRMIMM=
= wìã= MNKMNK= ÇÉë= åÉìÉå= dÉëÅÜ®Ñíëà~ÜêÉë= ïáêÇ= ÇÉê= bêíê~Ö= ÇìêÅÜ= ÇáÉ= ^ìÑä∏ëìåÖ= ÇÉë= oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉåë=éÉêáçÇÉåÖÉêÉÅÜí=òìÖÉçêÇåÉíK= = =
4. Rechnungsabgrenzungsposten
317
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========QVMM=
RQMM=
SRMIMM= ^_=
e= = SRMIMM= =
p= =
======RQMM= = QVMM=
e= SRMIMM=
= =
wìë~ããÉåÑ~ëëÉåÇ=â~åå=ÑÉëíÖÉÜ~äíÉå=ïÉêÇÉåW= a~ë= hçåíç= OVMM= Ó= ^âíáîÉ= oÉÅÜåìåÖë~ÄÖêÉåòìåÖ= ÉêÑ~ëëí= òìã= g~ÜêÉë~ÄJ ëÅÜäìëë= ~ääÉ= ^ìëÖ~ÄÉå= ÇÉë= ~äíÉå= dÉëÅÜ®Ñíëà~ÜêÉëI= ÇáÉ= ^ìÑïÉåÇìåÖÉå= ÇÉë= å®ÅÜëíÉå=g~ÜêÉë=ëáåÇK= a~ë= hçåíç= QVMM= Ó= m~ëëáîÉ= oÉÅÜåìåÖë~ÄÖêÉåòìåÖ= ÉêÑ~ëëí= òìã= _áä~åòJ ëíáÅÜí~Ö=~ääÉ=báåå~ÜãÉå=ÇÉë=~äíÉå=g~ÜêÉëI=ÇáÉ=bêíê®ÖÉ=ÇÉë=åÉìÉå=g~ÜêÉë=ëáåÇK= =
wì=ÇáÉëÉå=oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå=ò®Üäí=~ìÅÜ=Ç~ë=ìåíÉê=a=NOKQKN=ÄÉÜ~åÇÉäíÉ= aáë~Öáç= çÇÉê= a~ãåìã= EråíÉêëÅÜáÉÇëÄÉíê~Ö= òïáëÅÜÉå= oΩÅâò~ÜäìåÖ= ìåÇ= ^ìëJ ò~ÜäìåÖ=ÉáåÉê=~ìÑÖÉåçããÉåÉå=sÉêÄáåÇäáÅÜâÉáíFK= ¬=ORM=fff=ed_=ÉåíÜ®äí=å®ãäáÅÜ=Ç~ë=t~ÜäêÉÅÜíI=Ç~ë=aáë~Öáç=ëçÑçêí=~äë=wáåë~ìÑï~åÇ=òì= ÄìÅÜÉå= çÇÉê= ~äë= ~âíáîÉå= oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå= òì= ~âíáîáÉêÉå= ìåÇ= ÇìêÅÜ= ^ÄëÅÜêÉáÄìåÖ=ÇáÉëÉë=^âíáîéçëíÉåë=~åíÉáäáÖ=~ìÑ=ÇáÉ=ÖÉë~ãíÉ=i~ìÑòÉáí=òì=îÉêíÉáäÉåK=fã= píÉìÉêêÉÅÜí= áëí= ÇáÉëÉ= ^âíáîáÉêìåÖ= ìåÇ= sÉêíÉáäìåÖ= mÑäáÅÜí= E¬= R= s= bpídI= e= SKNM= bpíeW= píáÅÜïçêí=a~ãåìãFK= aáÉ= sÉêíÉáäìåÖ= â~åå= äáåÉ~ê= EÄÉá= ÉåÇÑ®ääáÖÉå= a~êäÉÜÉåF= çÇÉê= ~ìÅÜ= ~êáíÜãÉíáëÅÜJ ÇÉÖêÉëëáî= EÄÉá= o~íÉåíáäÖìåÖëâêÉÇáíÉåI= ÇáÉ= ~ìÑÖêìåÇ= ÇÉê= ä~ìÑÉåÇÉå= qáäÖìåÖ= ãáí= ëáåâÉåÇÉå=wáåëÉå=îÉêÄìåÇÉå=ëáåÇF=ÉêÑçäÖÉåK=_Éá=ÇÉê=sÉêíÉáäìåÖ=ïáêÇ=Ç~ÄÉá=ëç=îçêJ ÖÉÖ~åÖÉå=ïáÉ=ÄÉá=ÇÉå=ÖäÉáÅÜå~ãáÖÉå=^ÄëÅÜêÉáÄìåÖëãÉíÜçÇÉåK= =
⌦= _ÉáëéáÉäW= _Éá= ÇÉê= sÉêÄìÅÜìåÖ= ÉáåÉë= ÉåÇÑ®ääáÖÉå= a~êäÉÜÉåë= áå= e∏ÜÉ= îçå= NMMKMMMMIMM= bìêç= ìåÇ= ãáí= ÉáåÉê= i~ìÑòÉáí= îçå= NM= g~ÜêÉå= ïìêÇÉ= Éáå= aáë~Öáç= îçå= NMKMMMIMM= bìêç= ~âíáîáÉêíK=aÉê=Ç~òìÖÉÜ∏êáÖÉ=_ìÅÜìåÖëë~íò=ä~ìíÉíÉW= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= OVMN=Ó=aáë~Öáç= QORM=Ó=i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå= ==
_ìÅÜìåÖW= =
OUMM= OVMN= =
VMKMMMIMM= NMKMMMIMM=
= ~å=
QORM=
NMMKMMMIMM=
^ã= båÇÉ= ÇÉë= ÉêëíÉå= g~ÜêÉë= ëçää= åìå= ÇáÉ= ÉêëíÉ= sÉêíÉáäìåÖëÄìÅÜìåÖ= òìã= aáë~Öáç= îçêÖÉåçããÉå=ïÉêÇÉåK= =
318
D. Jahresabschluss
_Éå∏íáÖíÉ=hçåíÉåW= =
TRQM=Ó=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=aáë~Öáç= OVMN=Ó=aáë~Öáç= =
_ìÅÜìåÖW= =
TRQM=
NKMMMIMM=
~å=
OVMN=
NKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========TRQM=
OVMN=
e= =
NKMMMIMM= =
= =
p=
========OVMN=
QORM=
NMKMMMIMM= TRQM=
e= NKMMMIMM=
= =
4.2.2
Sonstige Forderungen und Verbindlichkeiten
k~ÅÜíê®ÖäáÅÜÉ=w~ÜäìåÖÉå=áã=åÉìÉå=dÉëÅÜ®Ñíëà~ÜêI=ÇÉåÉå=áã=~äíÉå=dÉëÅÜ®Ñíëà~Üê=Éáå= ^ìÑï~åÇ= òìÖêìåÇÉ= äáÉÖíI= ïÉêÇÉå= ~äë= ëçåëíáÖÉ= sÉêÄáåÇäáÅÜâÉáíÉå= Ehçåíç= QUVM= Ó= §ÄêáÖÉ=ëçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉåF=é~ëëáîáÉêíK=^ìÑ=ÇáÉëÉ=^êí=ìåÇ=tÉáëÉ=ÑäáÉ≈í=ÇÉê= ^ìÑï~åÇ= áå= ÇáÉ= dìs= ÇÉë= ~ÄÖÉä~ìÑÉåÉå= dÉëÅÜ®Ñíëà~ÜêÉë= Éáå= E~åíáòáé~íáîÉ= Z= îçêJ ïÉÖÖÉåçããÉåÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖFK=_Éá=w~ÜäìåÖ=E^ìÑä∏ëìåÖ=ÇáÉëÉë=é~ëëáîÉå= _Éëí~åÇâçåíçëF=áã=åÉìÉå=dÉëÅÜ®Ñíëà~ÜêI=Ñ®ääí=âÉáå=ïÉáíÉêÉê=^ìÑï~åÇ=~åK== =
⌦= _ÉáëéáÉäW= =
pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáí=
^ìÑï~åÇ=áã=~äíÉå=g~Üê=
^ìëÖ~ÄÉ=áã=åÉìÉå=g~Üê=
= aáÉ= wáåëÉå= ÑΩê= Éáå= ä~åÖÑêáëíáÖÉë= a~êäÉÜÉå= E^ìÑï~åÇF= ÑΩê= ÇáÉ= jçå~íÉ= lâíçÄÉê= Äáë= cÉÄêì~ê= EPRMIMM= bìêçF= ïÉêÇÉå= áã= j®êò= å~ÅÜíê®ÖäáÅÜ= éÉê= mçëíÄ~åâΩÄÉêïÉáëìåÖ= ÄÉÖäáÅÜÉåK= =
_Éíê~Öë~ìÑíÉáäìåÖ=
~äíÉë=g~Üê=EP=jçå~íÉF= ONMIMM=bìêç=
= _Éå∏íáÖíÉ=hçåíÉåW= =
TRNM=Ó=wáåë~ìÑïÉåÇìåÖÉå= QUVM=Ó=§ÄêáÖÉ=ëçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå= OURM=Ó=mçëíÖáêçÖìíÜ~ÄÉå= = =
åÉìÉë=g~Üê=EO=jçå~íÉF= NQMIMM=bìêç=
4. Rechnungsabgrenzungsposten
319
_ìÅÜìåÖÉåW= =
NK=m~ëëáîáÉêìåÖ=ÇÉë=^ìÑï~åÇÉë=òìã=PNKNOKW= =
TRNM==
ONMIMM=
~å==
QUVM=
ONMIMM=
=
bë= äáÉÖí= òï~ê= áã= ~äíÉå= dÉëÅÜ®Ñíëà~Üê= åçÅÜ= âÉáå= _ÉäÉÖ= îçêI= ÇçÅÜ= òìê= éÉêáçÇÉåJ ÖÉêÉÅÜíÉå=bêÑ~ëëìåÖ=ÇÉë=^ìÑï~åÇÉë=áëí=ÇáÉ=_ìÅÜìåÖ=ÇÉë=^ìÑï~åÇÉë=áã=páååÉ=ÉáåÉê= ~åíáòáé~íçêáëÅÜÉå=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ=îçêòìåÉÜãÉåI=Ç~=Éê=áåë=~äíÉ=dÉëÅÜ®Ñíëà~Üê= ÖÉÜ∏êíK= =
hçåíÉåÇ~êëíÉääìåÖW= =
p= QUVM=
===========TRNM=
e= =
ONMIMM= =
= =
p=
======QUVM=
=
= TRNM=
e= ONMIMM=
= OK=^ìÑä∏ëìåÖ=ÇÉë=~åíáòáé~íáîÉå=m~ëëáîéçëíÉåë=áã=åÉìÉå=dÉëÅÜ®Ñíëà~ÜêW= =
QUVM=
ONMIMM=
=
TRNM=
NQMIMM==
~å==
OURM=
PRMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OURM= =
p= OURM=
===========QUVM= ONMIMM= ^_= =
=
=============TRNM= NQMIMM= =
e= = ONMIMM= = =
=
p=
======OURM=
=
QUVMI= = TRNM=
e= PRMIMM=
=
=
=
e= =
=
= =
=
=
= =
=
= =
=
=
aÉê= oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå= ïáêÇ= áã= å~ÅÜÑçäÖÉåÇÉå= dÉëÅÜ®Ñíëà~Üê= ÄÉá= ÇÉê= sÉêÄìÅÜìåÖ= ÇÉê= w~ÜäìåÖ= E^ìÑï~åÇ= ~äíÉë= EQUVMF= ìåÇ= åÉìÉë= ETRNMF= g~ÜêF= ÉêÑçäÖëJ åÉìíê~ä=~ìÑÖÉä∏ëíK= =
bêÑçäÖÉå= w~ÜäìåÖëÉáåÖ®åÖÉ= ÑΩê= bêíê®ÖÉ= ÇÉë= ~ÄÖÉä~ìÑÉåÉå= dÉëÅÜ®Ñíëà~ÜêÉë= Éêëí= áã= cçäÖÉà~ÜêI=ëç=ãìëë=~ìë=dêΩåÇÉå=ÇÉê=éÉêáçÇÉåÖÉêÉÅÜíÉå=bêÑçäÖëÉêãáííäìåÖ=ÇÉê=bêíê~Ö= ÄÉêÉáíë=áã=~äíÉå=g~Üê=ÖÉÄìÅÜí=ïÉêÇÉåK=aáÉ=dÉÖÉåÄìÅÜìåÖ=ÉêÑçäÖí=~ìÑ=ÇÉã=~âíáîÉå= _Éëí~åÇëâçåíç=OSVM=Ó=§ÄêáÖÉ=ëçåëíáÖÉ=cçêÇÉêìåÖÉåK=aáÉë=ëíÉääí=ëáÅÜÉêI=Ç~ëë=ÄÉá= w~ÜäìåÖëÉáåÖ~åÖ=áã=åÉìÉå=dÉëÅÜ®Ñíëà~Üê=äÉÇáÖäáÅÜ=ÉáåÉ=ÉêÑçäÖëåÉìíê~äÉ=^ìëÄìÅÜìåÖ= ÇÉê=łcçêÇÉêìåÖ =ëí~ííÑáåÇÉíK= =
⌦= _ÉáëéáÉäW= =
pçåëíáÖÉ=cçêÇÉêìåÖ=
bêíê~Ö=áã=~äíÉå=g~Üê= =
báåå~ÜãÉ=áã=åÉìÉå=g~Üê=
320
D. Jahresabschluss
báå= hìåÇÉ= ÄÉò~Üäí= ÇáÉ= wáåëÉå= Ebêíê~ÖF= ÑΩê= ÇÉå= áÜã= ΩÄÉêä~ëëÉåÉå= hêÉÇáí= áå= e∏ÜÉ= îçå=OMMIMM=bìêç=EkçîÉãÄÉêJ=ìåÇ=aÉòÉãÄÉêòáåëF=áã=cÉÄêì~ê=ÇÉê=cçäÖÉéÉêáçÇÉ=áã= k~ÅÜÜáåÉáåK= =
_Éíê~Öë~ìÑíÉáäìåÖ=
~äíÉë=g~Üê=EO=jçå~íÉF= OMMIMM=
åÉìÉë=g~Üê=EM=jçå~íÉF= MIMM=
= _Éå∏íáÖíÉ=hçåíÉåW= =
OSVM=Ó=§ÄêáÖÉ=ëçåëíáÖÉ=cçêÇÉêìåÖÉå= RTNM=Ó=wáåëÉêíê®ÖÉ== OUMM=Ó=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF= =
_ìÅÜìåÖÉåW= =
NK=^âíáîáÉêìåÖ=ÇÉë=bêíê~ÖÉë=òìã=PNKNOKW= =
OSVM==
OMMIMM=
~å==
RTNM=
OMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= RTNM=
===========OSVM=
e= =
OMMIMM= =
= =
p=
======RTNM=
=
= OSVM=
e= OMMIMM=
=
OK=^ìÑä∏ëìåÖ=ÇÉë=~åíáòáé~íáîÉå=^âíáîéçëíÉåë=áã=åÉìÉå=dÉëÅÜ®Ñíëà~ÜêW= =
OUMM=
OMMIMM=
~å=
OSVM=
OMMIMM=
=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OSVM=
===========OUMM= OMMIMM= =
e= = = =
p=
======OSVM=
^_=
OMMIMM= OUMM=
e= OMMIMM=
= wìë~ããÉåÑ~ëëÉåÇ=â~åå=ã~å=ÑÉëíÜ~äíÉåW= bêíê®ÖÉ= ÇÉë= ~äíÉå= g~ÜêÉëI= ÇáÉ= Éêëí= áã= åÉìÉå= g~Üê= òì= báåå~ÜãÉå= ÑΩÜêÉåI= ïÉêÇÉå= òìã= g~ÜêÉë~ÄëÅÜäìëë= ~ìÑ= ÇÉã= hçåíç= OSVM= Ó= §ÄêáÖÉ= ëçåëíáÖÉ= cçêÇÉêìåÖÉå=ÖÉÄìÅÜíK= ^ìÑïÉåÇìåÖÉå= ÇÉë= ~äíÉå= g~ÜêÉëI= ÇáÉ= Éêëí= áã= åÉìÉå= g~Üê= òì= ^ìëÖ~ÄÉå= ÑΩÜêÉåI=ëáåÇ=~ìÑ=ÇÉã=hçåíç=QUVM=Ó=§ÄêáÖÉ=ëçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå=òì= îÉêÄìÅÜÉåK= =
=
4. Rechnungsabgrenzungsposten
4.2.3
321
Umsatzsteuerpflichtige Abgrenzungsfälle
^ÄÖêÉåòìåÖëÑ®ääÉ= EòK_K= ÄÉá= iÉ~ëáåÖê~íÉåF= â∏ååÉå= ~ìÅÜ= ìãë~íòëíÉìÉêéÑäáÅÜíáÖ= ëÉáåK= a~= ÇáÉ= rãë~íòëíÉìÉê= ÉêÑçäÖëåÉìíê~ä= áëíI= ãìëë= ëáÉ= åáÅÜí= ~ÄÖÉÖêÉåòí= ïÉêÇÉåK= bë= áëí== äÉÇáÖäáÅÜ=òì=ÉåíëÅÜÉáÇÉåI=ï~åå=ÇáÉ=_ìÅÜìåÖ=ÇÉê=píÉìÉê=òì=ÉêÑçäÖÉå=Ü~íK= sçêëíÉìÉê=EOSMMF=â~åå=å~ÅÜ=¬=NR=f=kêK=N=rpíd=åìê=îÉêÄìÅÜí=ïÉêÇÉåI=ïÉåå=Éáå=_ÉJ äÉÖ=îçêäáÉÖí=ìåÇ=ÇáÉ=iáÉÑÉêìåÖJ=çÇÉê=iÉáëíìåÖ=ÄÉêÉáíë=ÉêÄê~ÅÜí=çÇÉê=ÇÉê=_ÉäÉÖ=îçêäáÉÖí= ìåÇ=ÇáÉ=w~ÜäìåÖ=ÖÉäÉáëíÉí=ïçêÇÉå=áëíK= =
⌦= _ÉáëéáÉäW= aáÉ=iÉ~ëáåÖÖÉÄΩÜêÉå=ÇÉë=jçå~íë=aÉòÉãÄÉê=áå=e∏ÜÉ=îçå=SMM=bìêç=EåÉííçF=ïÉêÇÉå= Éêëí=áã=g~åì~ê=ÄÉò~ÜäíK= ~F=aáÉ=oÉÅÜåìåÖ=äáÉÖí=îçêK= ÄF=aáÉ=oÉÅÜåìåÖ=äáÉÖí=åáÅÜí=îçêK= =
òì=~F= =
_ìÅÜìåÖ=òìã=PNKNOKW= =
STNM=
SMMIMM=
OSMM=
NNQIMM=
~å=
QUVM=
TNQIMM=
~å=
OUMM=
TNQIMM=
~å=
QUVM=
SMMIMM=
~å=
OUMM=
TNQIMM=
=
w~ÜäìåÖ=áã=åÉìÉå=g~ÜêW= =
QUVM=
TNQIMM=
=
òì=ÄF=
=
=
_ìÅÜìåÖ=òìã=PNKNOKW= =
STNM=
SMMIMM=
=
w~ÜäìåÖ=áã=åÉìÉå=g~ÜêW= =
QUVM=
SMMIMM=
OSMM=
NNQIMM=
=
=
aáÉ=iÉáëíìåÖ=áëí=òìã=_áä~åòëíáÅÜí~Ö=òï~ê=ÉêÄê~ÅÜíI=ÇçÅÜ=Ç~êÑ=çÜåÉ=_ÉäÉÖ=âÉáåÉ=_ìJ ÅÜìåÖ=ÇÉê=spí=îçêÖÉåçããÉå=ïÉêÇÉåK=bêëí=ÄÉá=w~ÜäìåÖëÉáåÖ~åÖ=áëí=ÇáÉ=spí=~ìÑ=ÇÉã= hçåíç=OSMM=òì=ÉêÑ~ëëÉåK= = rãë~íòëíÉìÉê=EQUMMF=ïáêÇ=ãáí=^Ää~ìÑ=ÇÉë=sçê~åãÉäÇÉòÉáíê~ìãë=Ñ®ääáÖI=áå=ÇÉã=ÇáÉ= iáÉÑÉêìåÖ= çÇÉê= iÉáëíìåÖ= ÉêÄê~ÅÜí= ïçêÇÉå= áëíK= táêÇ= Éáå= båíÖÉäí= îçê= iáÉÑÉêìåÖ= çÇÉê= iÉáëíìåÖ= îÉêÉáåå~ÜãíI= ëç= ÉåíëíÉÜí= ÇáÉ= rãë~íòëíÉìÉêëÅÜìäÇ= å~ÅÜ= ¬= NP= f= kêK= N= rpíd= ãáí= ÇÉã= w~ÜäìåÖëÉáåÖ~åÖK= a~ë= sçêäáÉÖÉå= ÉáåÉê= oÉÅÜåìåÖ= áëí= å~ÅÜ= ÇáÉëÉå= sçêJ ëÅÜêáÑíÉå=~äëç=åáÅÜí=îçå=_Éä~åÖK== =
5.
Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung
=
=
báÖÉåâ~éáí~ä=â~åå=éêáåòáéáÉää=~ìÑ=òïÉáÉêäÉá=^êíÉå=ÖÉÄáäÇÉí=ïÉêÇÉåK=wìã=ÉáåÉå=â∏åJ åÉå=dÉëÉääëÅÜ~ÑíÉê=çÇÉê=~åÇÉêÉ=mÉêëçåÉå=ìåÇ=fåëíáíìíáçåÉå=EòK_K=ëçÖK=sÉåíìêÉ=`~éáJ í~ä= dÉëÉääëÅÜ~ÑíÉåFI= ÇáÉ= ëáÅÜ= ~å= ÇÉê= råíÉêåÉÜãìåÖ= ÄÉíÉáäáÖÉå= ïçääÉåI= h~éáí~ä= áå= cçêã=îçå=báåä~ÖÉå=EdÉäÇJ=çÇÉê=p~ÅÜÉáåä~ÖÉåF=ÉáåÄêáåÖÉåK=wìã=~åÇÉêÉå=â~åå=ëáÅÜ= Ç~ë= báÖÉåâ~éáí~ä= ~ìÅÜ= ÇìêÅÜ= Ç~ë= káÅÜí~ìëëÅÜΩííÉå= ÄòïK= báåÄÉÜ~äíÉå= ÇÉë= råíÉêJ åÉÜãÉåëÖÉïáååë=EdÉïáååíÜÉë~ìêáÉêìåÖF=ÉêÜ∏ÜÉåK= gÉ= å~ÅÜ= oÉÅÜíëÑçêã= ëáåÇ= råíÉêëÅÜáÉÇÉ= áå= báÖÉåâ~éáí~äÖäáÉÇÉêìåÖ= ìåÇ= bêÑçäÖëîÉêJ ÄìÅÜìåÖ=òì=ÄÉ~ÅÜíÉåI=ÇáÉ=áã=cçäÖÉåÇÉå=å®ÜÉê=ÄÉÜ~åÇÉäí=ïÉêÇÉåK= =
5.1 Einzelunternehmen und Personengesellschaften cΩê= báåòÉäìåíÉêåÉÜãÉå= ìåÇ= mÉêëçåÉåÜ~åÇÉäëÖÉëÉääëÅÜ~ÑíÉå= EledI= hdF= ëÅÜêÉáÄí= ÇÉê=¬=OQT=f=ed_=äÉÇáÖäáÅÜ=îçêI=Ç~ëë=Ç~ë=báÖÉåâ~éáí~ä=ÖÉëçåÇÉêí=~ìëòìïÉáëÉå=áëíI=ìåÇ= ÉáåÉ=ÜáåêÉáÅÜÉåÇÉ=^ìÑÖäáÉÇÉêìåÖ=îçêÖÉåçããÉå=ïÉêÇÉå=ëçääK=péÉòáÉääÉ=oÉÖÉäìåÖÉå= ÄÉëíÉÜÉå=åáÅÜíK= t~ë=ÇáÉ=sÉêíÉáäìåÖ=ÇÉë=g~ÜêÉëÉêÖÉÄåáëëÉë=~åÄÉä~åÖíI=ëç=ÉñáëíáÉêÉå=òï~ê=ÖÉëÉíòäáÅÜÉ= oÉÖÉäìåÖÉåI=ÇçÅÜ=ëíÉääÉå=ÇáÉëÉ=âÉáå=òïáåÖÉåÇÉë=oÉÅÜí=Ç~êK=aáÉë=ÄÉÇÉìíÉíI=Ç~ëë=áã= dÉëÉääëÅÜ~ÑíëîÉêíê~Ö=ÄÉäáÉÄáÖ=Ç~îçå=~ÄÖÉïáÅÜÉå=ïÉêÇÉå=â~ååK==
5.1.1
Einzelunternehmen
qóéáëÅÜ=ÑΩê=báåòÉäìåíÉêåÉÜãÉå=áëíI=Ç~ëë=ÇÉê=råíÉêåÉÜãÉê=ÑΩê=~ääÉ=sÉêÄáåÇäáÅÜâÉáíÉå= ëÉáåÉê= råíÉêåÉÜãìåÖ= ~ääÉáå= ìåÇ= ìåÄÉëÅÜê®åâí= Eãáí= dÉëÉääëÅÜ~ÑíëJ= ìåÇ= mêáî~íîÉêJ ã∏ÖÉåF= Ü~ÑíÉíK= dÉê~ÇÉ= Ç~ÜÉê= ëíÉÜí= áÜã= ~ìÅÜ= ÇÉê= ÉêïáêíëÅÜ~ÑíÉíÉ= dÉïáåå= áå= îçääÉê= e∏ÜÉ=òìK= ^ìÑÖêìåÇ=ÇÉê=ÉåÖÉå=sÉêÑäÉÅÜíìåÖ=îçå=mêáî~íëJ=ìåÇ=råíÉêåÉÜãÉåëëéÜ®êÉ=âçããí=Éë= áå= ÇÉê= oÉÖÉä= òì= qê~åë~âíáçåÉå= òïáëÅÜÉå= ÇÉã= mêáî~íJ= ìåÇ= _ÉíêáÉÄëîÉêã∏ÖÉåK= ^ìÑ= ÇÉã=báÖÉåâ~éáí~äâçåíç=ÇÉë=råíÉêåÉÜãÉêë=ïÉêÇÉå=Ç~ÜÉê=åáÅÜí=åìê=ÇáÉ=bêÑçäÖÉ=ëçåJ ÇÉêå=~ìÅÜ=éêáî~íÉ=båíå~ÜãÉå=ìåÇ=báåä~ÖÉå=îÉêÄìÅÜíK=^ìë=dêΩåÇÉå=ÇÉê=§ÄÉêëáÅÜíJ äáÅÜâÉáí= ïÉêÇÉå= ÇáÉëÉ= båíå~ÜãÉå= ìåÇ= báåä~ÖÉåI= ïáÉ= ÄÉêÉáíë= ÄÉÜ~åÇÉäíI= ~ìÑ= ÇÉã= ëçÖK=mêáî~íâçåíç=EîÖäK=^ÄëÅÜåáíí=`=NPF=ÖÉÄìÅÜíI=ïÉäÅÜÉë=~ã=båÇÉ=ÇÉë=dÉëÅÜ®Ñíëà~ÜJ êÉë=ΩÄÉê=Ç~ë=hçåíç=łbáÖÉåâ~éáí~ä =~ÄÖÉëÅÜäçëëÉå=ïáêÇK= aáÉ=bêÑçäÖëîÉêÄìÅÜìåÖ=ìåÇ=Ç~ãáí=ÇáÉ=bêãáííäìåÖ=ÇÉë=báÖÉåâ~éáí~äëÅÜäìëëÄÉëí~åÇÉë= ÄÉá=báåòÉäìåíÉêåÉÜãÉå=ëçää=åìå=ÇáêÉâí=~åÜ~åÇ=ÉáåÉë=ÉáåÑ~ÅÜÉå=_ÉáëéáÉäë=Ç~êÖÉëíÉääí= ïÉêÇÉåK= =
⌦= _ÉáëéáÉäW= báå= báåòÉäìåíÉêåÉÜãÉå= ïáÉë= òì= dÉëÅÜ®Ñíëà~ÜêÉëÄÉÖáåå= Éáå= báÖÉåâ~éáí~ä= îçå= RMMKMMMIMM= bìêç= ~ìÑK= aÉê= dÉïáåå= ÇÉë= ä~ìÑÉåÇÉå= dÉëÅÜ®Ñíëà~ÜêÉë= ÄÉä®ìÑí= ëáÅÜ= åìå= ~ìÑ= RMKMMMIMM= bìêç= Ebêíê®ÖÉ= OMMKMMMIMMX= ^ìÑïÉåÇìåÖÉå= NRMKMMMIMMFK= fã= i~ìÑÉ= ÇÉë= =
324
D. Jahresabschluss
dÉëÅÜ®Ñíëà~ÜêÉë= â~ã= Éë= òì= mêáî~íÉåíå~ÜãÉå=áå= e∏ÜÉ= îçå= PMKMMMIMM= bìêç= ìåÇ= mêáJ î~íÉáåä~ÖÉå=îçå=RKMMMIMM=bìêçK=bë=áëí=åìå=ÇÉê=_Éëí~åÇ=ÇÉë=báÖÉåâ~éáí~äë=~ã=g~ÜêÉëJ ÉåÇÉ=òì=ÉêãáííÉäå=ìåÇ=~ääÉ=Ç~òì=å∏íáÖÉå=_ìÅÜìåÖÉå=ÇìêÅÜòìÑΩÜêÉåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
PMMN=Ó=mêáî~íâçåíç=EdÉëÉääëÅÜ~ÑíÉê=^F= PMMM=Ó=báÖÉåâ~éáí~ä=EdÉëÉääëÅÜ~ÑíÉê=^F= UMOM=Ó=dÉïáååJ=ìåÇ=sÉêäìëíâçåíç= UMNM=Ó=pÅÜäìëëÄáä~åòâçåíç== =
_ìÅÜìåÖÉåW= =
NK=^ÄëÅÜäìëë=ÇÉë=mêáî~íâçåíçë=EÜáÉêW=báÖÉåâ~éáí~äãáåÇÉêìåÖ=ÇìêÅÜ=båíå~ÜãÉåF= =
PMMM=
ORKMMMIMM=
~å=
PMMN=
ORKMMMIMM=
= OK=^ÄëÅÜäìëë=ÇÉë=dìsJhçåíçë=EÜáÉêW=báÖÉåâ~éáí~äãÉÜêìåÖ=ÇìêÅÜ=dÉïáååF===== =
UMOM=
RMKMMMIMM=
~å=
PMMM=
RMKMMMIMM=
UMNM=
RORKMMMIMM=
=
= PK=^ÄëÅÜäìëë=ÇÉë=báÖÉåâ~éáí~äâçåíçë= =
PMMM=
RORKMMMIMM=
~å=
= hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========PMMN=
Á=
e= =
p=
=======PMMM=
e=
PMKMMMIMM= Á= = PMMM=
RKMMMIMM= =
PMMN=
ORKMMMIMM= ^_=
RMMKMMMIMM=
=
ORKMMMIMM= =
UMNM=
RORKMMMIMM= UMOM=
RMKMMMIMM=
=
PMKMMMIMM= =
PMKMMMIMM= =
=
RRMKMMMIMM=
RRMKMMIMM=
e= =
=
= p=
===========UMOM=
=
=
Á=
NRMKMMMIMM= Á= RMKMMMIMM= =
OMMKMMMIMM= = = =
=
= =
=
PMMM=
=
=
=
=
OMMKMMMIMM= =
OMMKMMMIMM= =
=
=
=
= =
5.1.2
Offene Handelsgesellschaft (OHG)
aáÉ= çÑÑÉåÉ= e~åÇÉäëÖÉëÉääëÅÜ~Ñí= E¬¬= NMRJNSM= ed_F= áëí= Éáå= wìë~ããÉåëÅÜäìëë= îçå= ãáåÇÉëíÉåë= òïÉá= mÉêëçåÉå=òìã= wïÉÅâ= ÇÉë= _ÉíêáÉÄë=ÉáåÉë= e~åÇÉäëÖÉïÉêÄÉë=ìåíÉê= ÖÉãÉáåë~ãÉê= råíÉêåÉÜãìåÖK= aáÉ= e~ÑíìåÖ= ÇÉê= dÉëÉääëÅÜ~ÑíÉê= áëí= ïáÉ= ÄÉá= ÇÉê= báåJ =
5. Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung
325
òÉäìåíÉêåÉÜãìåÖ= ÖÉêÉÖÉäí= EìåãáííÉäÄ~ê= ìåÇ= ìåÄÉëÅÜê®åâí= ãáí= dÉëÉääëÅÜ~ÑíëJ= ìåÇ= mêáî~íîÉêã∏ÖÉåFK== aáÉ= dÉïáååîÉêíÉáäìåÖ= ìåíÉê= ÇÉå= dÉëÉääëÅÜ~ÑíÉêå= ÉêÑçäÖí= å~ÅÜ= ÇÉå= oÉÖÉäìåÖÉå= ÇÉë= dÉëÉääëÅÜ~ÑíëîÉêíê~ÖÉëK=kìê=ïÉåå=Ç~êáå=âÉáåÉ=áåÇáîáÇìÉääÉå=sÉêÉáåÄ~êìåÖÉå=ÖÉíêçÑJ ÑÉå=ïìêÇÉå=ÖêÉáÑÉå=ÇáÉ=ÖÉëÉíòäáÅÜÉå=sçêëÅÜêáÑíÉå=ÇÉë=¬=NON=ed_K= aáÉ= ÄìÅÜÜ~äíÉêáëÅÜÉ= bêÑ~ëëìåÖ= ÉêÑçäÖí= ~å~äçÖ= òìê= báåòÉäìåíÉêåÉÜãìåÖK= gÉÇÉê= dÉJ ëÉääëÅÜ~ÑíÉê= Ü~í= Éáå= ÉáÖÉåÉë= báÖÉåâ~éáí~äJ= ìåÇ= mêáî~íâçåíçK= mêáî~íÉ= báåä~ÖÉå= ìåÇ= båíå~ÜãÉå= ïÉêÇÉå= ~ìÑ= ÇÉã= mêáî~íâçåíç= ÇÉë= àÉïÉáäáÖÉå= dÉëÉääëÅÜ~ÑíÉêë= îÉêÄìÅÜíK= aÉê=dÉïáåå=ïáêÇ=~ìÑ=ÇáÉ=ÉáåòÉäåÉå=báÖÉåâ~éáí~äâçåíÉå=îÉêíÉáäíK= =
⌦= _ÉáëéáÉäW= báåÉ= led= Ü~í= áã= ä~ìÑÉåÇÉå= dÉëÅÜ®Ñíëà~Üê= ÉáåÉå= dÉïáåå= îçå= NMMKMMMIMM=bìêç= ÉêJ ïáêíëÅÜ~ÑíÉíI=ÇÉê=ìåíÉê=ÇÉå=ÄÉáÇÉå=dÉëÉääëÅÜ~ÑíÉêå=^=ìåÇ=_=áã=sÉêÜ®äíåáë=PMWTM=îÉêJ íÉáäí=ïÉêÇÉå=ëçääK=aáÉëÉ=sÉêíÉáäìåÖ=ïáêÇ=ïáÉ=ÑçäÖí=ÖÉÄìÅÜíW= =
_Éå∏íáÖíÉ=hçåíÉåW= =
PMMM=Ó=báÖÉåâ~éáí~ä=EdÉëÉääëÅÜ~ÑíÉê=^F= PMNM=Ó=báÖÉåâ~éáí~ä=EdÉëÉääëÅÜ~ÑíÉê=_F= UMOM=Ó=dìsJhçåíç= =
_ìÅÜìåÖW= =
UMOM=
NMMKMMMIMM=
=
=
~å=
PMMM=
PMKMMMIMM=
=
PMNM=
TMKMMMIMM=
= råíÉê= _ÉêΩÅâëáÅÜíáÖìåÖ= îçå= mêáî~íÉåíå~ÜãÉå= EdÉëÉääëÅÜ~ÑíÉê= _W= PMNNF= ìåÇ= JÉáåJ ä~ÖÉå= EdÉëÉääëÅÜ~ÑíÉê= ^W= PMMNFI= ÇáÉ= ëáÅÜ= ï®ÜêÉåÇ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ÉêÉáÖåÉíÉåI= ëíÉääÉå=ëáÅÜ=ÇáÉ=báÖÉåâ~éáí~äâçåíÉå=ÇÉê=dÉëÉääëÅÜ~ÑíÉê=åìå=ïáÉ=ÑçäÖí=Ç~êW= =
p=
===========PMMM=
UMNM=
VMKMMMIMM= ^_= = UMOM=
RMKMMMIMM= = PMKMMMIMM= =
PMNN= UMNM=
= PMMN=
NMKMMMIMM= =
=
NTMKMMMIMM=
NTMKMMIMM=
VMKMMMIMM= =
=
=
=
=
=
=
VMKMMMIMM= =
e= =
p=
=======PMNM= OMKMMMIMM= ^_=
NRMKMMMIMM= UMOM=
e= NMMKMMMIMM= TMKMMMIMM=
==
=
5.1.3
Kommanditgesellschaft (KG)
cΩê=ÇáÉ=hd=ÖÉäíÉå=ÇáÉ=ÖäÉáÅÜÉå=êÉÅÜíäáÅÜÉå=sçêëÅÜêáÑíÉåI=ïáÉ=ÄÉá=ÇÉê=ledI=ëçÑÉêå= ÇáÉ=¬¬=NSNJNTT~=ed_=âÉáåÉ=~ÄïÉáÅÜÉåÇÉå=oÉÖÉäìåÖÉå=îçêëÉÜÉåK= aÉê=ÖÉåÉêÉääÉ=råíÉêëÅÜáÉÇ=òìê=led=ÄÉëíÉÜí=áå=ÇÉê=q~íë~ÅÜÉI=Ç~ëë=ÜáåëáÅÜíäáÅÜ=áÜêÉê= e~ÑíìåÖ= òïÉá= ^êíÉå= îçå= dÉëÉääëÅÜ~ÑíÉêå= òì= ìåíÉêëÅÜÉáÇÉå= ëáåÇK= hçãéäÉãÉåí®êÉ= Ü~ÑíÉå=ïáÉ=ÇáÉ=dÉëÉääëÅÜ~ÑíÉê=ÇÉê=led=ìåÄÉëÅÜê®åâí=ãáí=dÉëÉääëÅÜ~ÑëJ=ìåÇ=mêáî~íJ =
326
D. Jahresabschluss
îÉêã∏ÖÉåK= _Éá= hçãã~åÇáíáëíÉå= ÜáåÖÉÖÉå= áëí= ÇáÉ= e~ÑíìåÖ= ~ìÑ= áÜêÉ= báåä~ÖÉå= ÄÉJ ëÅÜê®åâíK= kìê= ïÉåå= ÇáÉ= báåä~ÖÉ= åçÅÜ= åáÅÜí= îçääëí®åÇáÖ= ÉêÄê~ÅÜí= áëíI= Ü~ÑíÉí= Éê= ãáí= ÇÉã=mêáî~íîÉêã∏ÖÉå=ÑΩê=ÇÉå=îÉêÄäÉáÄÉåÇÉå=oÉëí=ÇÉê=báåä~ÖÉK= aáÉ=bêÑçäÖëîÉêíÉáäìåÖ=ÖÉëÅÜáÉí=å~ÅÜ=ÇÉå=oÉÖÉäìåÖÉå=áã=dÉëÉääëÅÜ~ÑíëîÉêíê~ÖK=fëí=áå= ÇáÉëÉã=åáÅÜíë=ÄÉëíáããíI=ÖêÉáÑÉå=ÇáÉ=¬¬=NST=fffI=NSU=ìåÇ=NON=ed_K= aáÉ=_ìÅÜìåÖ=ÇÉê=bêÑçäÖíëîÉêíÉáäìåÖ=ÉêÑçäÖí=ÄÉáã=hçãéäÉãÉåí®ê=~å~äçÖ=òìã=dÉëÉääJ ëÅÜ~ÑíÉê=ÇÉê=led=E_ìÅÜìåÖ=~ìÑ=ÇÉã=báÖÉåâ~éáí~äâçåíçFK== _Éáã=hçãã~åÇáíáëíÉå=ÜáåÖÉÖÉå=ÉêÑçäÖí=âÉáåÉ=sÉêÄìÅÜìåÖ=~ìÑ=ëÉáåÉã=hçãã~åÇáíJ â~éáí~äâçåíç=EòK_K=PMTMFK=e~í=ÇÉê=hçãã~åÇáíáëí=ëÉáåÉ=báåä~ÖÉ=îçää=ÉêÄê~ÅÜíI=ëç=ïáêÇ= ëÉáå=dÉïáåå~åíÉáäI=ëçÑÉêå=Éê=áÜå=åáÅÜí=~ìë=ÇÉê=råíÉêåÉÜãìåÖ=ÉåíåáããíI=~ìÑ=ÉáåÉã= ëçÖK= dÉïáåå~åíÉáäëâçåíç= ÖÉÄìÅÜíK= aáÉë= ëíÉääí= ÉáåÉ= sÉêÄáåÇäáÅÜâÉáí= ÇÉê= hd= ÖÉÖÉåJ ΩÄÉê=ÇÉã=hçãã~åÇáíáëíÉå=Ç~ê=ìåÇ=ïáêÇ=Ç~ÜÉê=áå=ÇÉê=_áä~åò=ìåíÉê=ÇÉå=łpçåëíáÖÉå= sÉêÄáåÇäáÅÜâÉáíÉå = EQTRM= Ó= sÉêÄáåÇäáÅÜâÉáíÉå= ÖÉÖÉåΩÄÉê= dÉëÉääëÅÜ~ÑíÉêå= ìåÇ= lêJ Ö~åãáíÖäáÉÇÉêåF= ÉêÑ~ëëíK= e~í= Éáå= hçãã~åÇáíáëí= ëÉáåÉ= báåä~ÖÉ= åçÅÜ= åáÅÜí= îçää= ÉêJ Äê~ÅÜíI= ÉåíëíÉÜí= áå= ÇÉê= _áä~åò= cçêÇÉêìåÖëéçëíÉå= ł^ìëëíÉÜÉåÇÉ= báåä~ÖÉå = Ehçåíç= MMMN= Ó= kçÅÜ= åáÅÜí= ÉáåÖÉÑçêÇÉêíÉ= ~ìëëíÉÜÉåÇÉ= báåä~ÖÉå= çÇÉê= MMMO= Ó= báåÖÉÑçêÇÉêíÉ= ~ìëëíÉÜÉåÇÉ=báåä~ÖÉåF=ÖÉÖÉåΩÄÉê=ÇÉã=hçãã~åÇáíáëíÉåK=aáÉ=áÜã=òìëíÉÜÉåÇÉå=dÉJ ïáåå~åíÉáäÉ=ïÉêÇÉå=áå=ÉáåÉã=ëçäÅÜÉå=c~ää=~ìÑ=ÇáÉëÉã=hçåíç=Eáã=e~ÄÉåF=îÉêÄìÅÜí= ìåÇ=êÉÇìòáÉêÉå=ëç=ÇáÉ=åçÅÜ=~ìëëíÉÜÉåÇÉ=báåä~ÖÉK= fã= c~ääÉ= ÉáåÉê= sÉêäìëíòìïÉáëìåÖ= ïáêÇ= Éáå= ëéÉòáÉääÉë= sÉêäìëí~åíÉáäëâçåíç= EOSRM= Ó= cçêÇÉêìåÖÉå=ÖÉÖÉåΩÄÉê=jáí~êÄÉáíÉêåI=lêÖ~åãáíÖäáÉÇÉêå=ìåÇ=dÉëÉääëÅÜ~ÑíÉêåF=~åÖÉJ äÉÖíK= wìâΩåÑíáÖÉ= dÉïáååòìïÉáëìåÖÉå= ïÉêÇÉå= ëç= ä~åÖÉ=~ìÑ= ÇáÉëÉã= hçåíç= Eáã= e~J ÄÉåF= îÉêÄìÅÜíI= Äáë= ÇÉê= sÉêäìëí= ~ìëÖÉÖäáÅÜÉå= áëí= E¬= NSV= f= ed_FK= bêëí= Ç~åå= ÇΩêÑÉå= åÉìÉ=dÉïáååòìïÉáëìåÖÉå=ïáÉÇÉê=ÉåíåçããÉå=ïÉêÇÉåK= =
⌦= _ÉáëéáÉäW= få=ÉáåÉê=hd=ïìêÇÉ=ÑçäÖÉåÇÉ=dÉïáååîÉêíÉáäìåÖ=ÄÉëÅÜäçëëÉåK= =
hçãéäÉãÉåí®ê=
hçãã~åÇáíáëí=N=
hçãã~åÇáíáëí=O=
hçãã~åÇáíáëí=P=
NMMKMMMIMM=
OMKMMMIMM=
NMKMMMIMM=
PMKMMMIMM=
=
aÉê=hçãã~åÇáíáëí=N=Ü~í=ëÉáåÉ=báåä~ÖÉ=îçää=ÉêÄê~ÅÜí=ìåÇ=ïáää=ëÉáåÉå=dÉïáåå=áã=råJ íÉêåÉÜãÉå=ÄÉä~ëëÉåK=hçãã~åÇáíáëí=O=Ü~í=ëÉáåÉ=báåä~ÖÉ=EÄÉêÉáíë=ÉáåÖÉÑçêÇÉêíF=åçÅÜ= åáÅÜí=îçää=ÉêÄê~ÅÜíK=hçãã~åÇáíáíëí=P=Ü~í=ëÉáåÉ=báåä~ÖÉ=îçää=ÉêÄê~ÅÜíI=ëÉáå=sÉêäìëí~åJ íÉáäëâçåíç=ïÉáëí=~ÄÉê=åçÅÜ=ÉáåÉå=_Éëí~åÇ=~ìë=ÇÉê=sçêéÉêáçÇÉ=~ìëI=ÇÉê=ëÉáåÉå=~âíìJ ÉääÉå=dÉïáåå~åíÉáä=ΩÄÉêëíÉáÖíK= aáÉ=dÉïáååîÉêíÉáäìåÖëîÉêÄìÅÜìåÖ=ÉêÑçäÖí=Ç~ãáí=ïáÉ=ÑçäÖíW= =
_Éå∏íáÖíÉ=hçåíÉåW= =
UMOM=Ó=dÉïáååJ=ìåÇ=sÉêäìëíâçåíç= PMMM=Ó=báÖÉåâ~éáí~ä=EdÉëÉääëÅÜ~ÑíÉê=^F=Z=hçãéäÉãÉåí®ê= QUTM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=dÉëÉääëÅÜ~ÑíÉêå=ìåÇ=lêÖ~åãáíÖäáÉÇÉêå= MMMO=Ó=_ÉêÉáíë=ÉáåÖÉÑçêÇÉêíÉ=~ìëëíÉÜÉåÇÉ=báåä~ÖÉå= OSTM=Ó=cçêÇÉêìåÖÉå=~å=dÉëÉääëÅÜ~ÑíÉê=ìåÇ=lêÖ~åãáíÖäáÉÇÉê== =
5. Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung
327
_ìÅÜìåÖW= =
UMOM=
NSMKMMMIMM=
~å=
PMMM=
NMMKMMMIMM=
=
=
=
QUTM=
OMKMMMIMM=
=
=
=
MMMO=
NMKMMMIMM=
=
=
=
OSTM=
PMKMMMIMM=
=
hçåíÉåã®≈áÖ=ëíÉääí=ëáÅÜ=ÇáÉë=ïáÉ=ÑçäÖí=Ç~êK=j~å=ÄÉ~ÅÜíÉ=Ç~ÄÉáI=Ç~ëë=~ìÑ=ÇáÉ=a~êëíÉäJ äìåÖ=ÇÉê=hçãã~åÇáíâ~éáí~äâçåíÉå=îÉêòáÅÜíÉí=ïìêÇÉI=Ç~=ëáÅÜ=ÇáÉëÉ=åáÅÜí=îÉê®åÇÉêåK= = p=
===========UMOM=
e= =
p=
Á=
Á= Á= NSMKMMMIMM= =
Á= = = =
= =
= ^_= = UMOM=
Á= =
=
= =
PMMM=
=
Á= =
=======PMMM=
e= PMMKMMMIMM= NMMKMMMIMM=
=
=
hçãã~åÇáíáëí=N=
= =
p=
= =
=
= =
p=
= =
^_=
= =
p=
= =
^_=
=======QUTM= = UMOM=
e= OMKMMMIMM=
=
hçãã~åÇáíáëí=O=
=======MMMO= RMKMMMIMM= UMOM=
e= NMKMMMIMM=
=
hçãã~åÇáíáëí=P=
=======OSTM= TMKMMMIMM= UMOM=
e PMKMMMIMM=
= j~å= ÉêâÉååí= ~ìë= ÇÉê= hçåíÉåÇ~êëíÉääìåÖI= Ç~ëë= ëáÅÜ= ÇáÉ= ~ìëëíÉÜÉåÇÉ= báåä~ÖÉ= îçå= hçãã~åÇáíáëí= O= ~ìÑ= QMKMMMIMM= bìêç= ERMKMMMIMM= Ó= NMKMMMIMMF= ìåÇ= Ç~ë= sÉêäìëíâçåíç= îçå= hçãã~åÇáíáëí= P= ~ìÑ= QMKMMMIMM= bìêç= ETMKMMMIMM= Ó= PMKMMMIMMF= êÉÇìòáÉêíK= cΩê= hçãã~åÇáíáëí=N=ÉåëíÉÜí=ÉáåÉ=cçêÇÉêìåÖ=áå=e∏ÜÉ=îçå=OMKMMMIMM=bìêç=ÖÉÖÉåΩÄÉê=ÇÉê= dÉëÉääëÅÜ~ÑíK=a~ë=báÖÉåâ~éáí~ä=ÇÉë=hçãéäÉãÉåí®êë=ï®ÅÜëí=~ìÑ=QMMKMMMIMM=bìêç=~åK= j~å=ÄÉ~ÅÜíÉI=Ç~ëë=áå=ÇÉê=mê~ñáë=ÇáÉ=hçåíÉå=QUTMI=MMMO=ìåÇ=OSTM=ÉáåÉ=qáÉÑÉåÖäáÉÇÉJ êìåÖ=å~ÅÜ=hçãã~åÇáíáëíÉå=~ìÑïÉáëÉåK=aáÉë=ÄÉÇÉìíÉíI=Ç~ëë=àÉÇÉê=hçãã~åÇáíáëí=ëÉáå= ÉáÖÉåÉë= dÉïáååJ= ìåÇ= sÉêäìëí~åíÉáäëâçåíç= ëçïáÉ= Éáå= hçåíÉå= ÑΩê= ~ìëëíÉÜÉåÉ= báåä~J ÖÉå=EÉáåÖÉÑçêÇÉêí=ìåÇ=åáÅÜí=ÉáåÖÉÑçêÇÉêíF=ÉêÜ®äíK= =
5.2 Kapitalgesellschaften ^åÇÉêë=~äë=ÄÉá=ÇÉå=báåòÉäìåíÉêåÉÜãÉå=ìåÇ=mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå=ëáåÇ=h~éáí~äÖÉJ ëÉääëÅÜ~ÑíÉå= ÉáÖÉåÉ= oÉÅÜíëéÉêë∏åäáÅÜâÉáíÉå= EàìêáëíáëÅÜÉ= mÉêëçåÉåFI= ÇÉêÉå= e~ÑíìåÖ= ÖÉÖÉåΩÄÉê= ÇÉå= dä®ìÄáÖÉêå= ~ìÑ= Ç~ë= dÉëÉääëÅÜ~ÑíëîÉêã∏ÖÉå= ÄÉëÅÜê®åâí= áëíK= fÜê= báJ ÖÉåâ~éáí~ä= áëí= ÖÉåÉêÉää= áå= ÉáåÉå= ÑÉëíÉå= _Éëí~åÇíÉáä= EłdÉòÉáÅÜåÉíÉë= h~éáí~ä F= ìåÇ= áå= =
328
D. Jahresabschluss
ÉáåÉã= î~êá~ÄäÉå= _Éëí~åÇíÉáä= EłoΩÅâä~ÖÉå F= òÉêäÉÖíK= cΩê= Öêç≈É= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= ëÅÜêÉáÄí=¬=OSS=fff=ed_=ÑçäÖÉåÇÉ=báÖÉåâ~éáí~äÖäáÉÇÉêìåÖ=îçêW== =
^K=báÖÉåâ~éáí~ä= =
fK=
dÉòÉáÅÜåÉíÉë=h~éáí~ä=
=
ffK=
h~éáí~äêΩÅâä~ÖÉ=
=
fffK=
dÉïáååêΩÅâä~ÖÉåW=
=
=
NK=ÖÉëÉíòäáÅÜÉ=oΩÅâä~ÖÉ=
=
=
OK=oΩÅâä~ÖÉ=ÑΩê=ÉáÖÉåÉ=^åíÉáäÉ==
=
=
PK=ë~íòìåÖëã®≈áÖÉ=oΩÅâä~ÖÉå=
=
=
QK=~åÇÉêÉ=dÉïáååêΩÅâä~ÖÉå=
=
fsK=
dÉïáååîçêíê~ÖLsÉêäìëíîçêíê~Ö=
=
sK=
g~ÜêÉëΩÄÉêëÅÜìëëLg~ÜêÉëÑÉÜäÄÉíê~Ö=
=
=
jáí= ÇÉê= båíëíÉÜìåÖ= ìåÇ= sÉê®åÇÉêìåÖ= ÇÉê= ÉáåòÉäåÉå= mçëáíáçåÉå= ÇáÉëÉê= däáÉÇÉêìåÖ= ïáêÇ=ëáÅÜ=áå=ÇÉå=ÑçäÖÉåÇÉå=h~éáíÉäå=å®ÜÉê=ÄÉëÅÜ®ÑíáÖíK== = =
s=
báÖÉåâ~éáí~äÄÉÖêáÑÑÉ=áå=ÇÉê=_áä~åòäáíÉê~íìê=
=
5.2.1
Gezeichnetes Kapital
=
5.2.1.1
Grund und Stammkapital
råíÉê= ÇÉã= ÖÉòÉáÅÜåÉíÉå= h~éáí~ä= îÉêëíÉÜí= ã~å= ÄÉá= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= ÇÉå= tÉêíI= ÇÉëëÉå=^ìÑÄêáåÖìåÖ=ÇáÉ=dÉëÉääëÅÜ~ÑíÉê=áå=ÇÉê=p~íòìåÖ=òì=dìåëíÉå=ÇÉê=h~éáí~äÖÉëÉääJ ëÅÜ~Ñí=ìåÇ=Ç~ãáí=ìåãáííÉäÄ~ê=áÜêÉê=dä®ìÄáÖÉê=Ö~ê~åíáÉêí=Ü~ÄÉåK=^ìÑ=ÇáÉëÉå=_Éíê~Ö=áëí= ÇáÉ= e~ÑíìåÖ= ÇÉê= dÉëÉääëÅÜ~ÑíÉê= ÑΩê= sÉêÄáåÇäáÅÜâÉáíÉå= ÇÉê= h~éáí~äÖÉëÉääëÅÜ~Ñí= ÄÉJ ëÅÜê®åâí= Ełe~ÑíìåÖëâ~éáí~ä I= ¬= OTO= ed_FK= a~= ëáÅÜ= ÇáÉëÉê= qÉáä= ÇÉë= báÖÉåâ~éáí~ä= ~äë= pìããÉ= ÇÉê= kÉååïÉêíÉ= Ekçãáå~äïÉêíF= ÇÉê= ~ìëÖÉÖÉÄÉåÉå= EłÖÉòÉáÅÜåÉíÉå F= ^åíÉáäÉ= ÉêÖáÄí=E¬=OUP=ed_FI=ïáêÇ=Éê=~ìÅÜ=Ü®ìÑáÖ=~äë=kÉååJ=çÇÉê=kçãáå~äâ~éáí~ä=ÄÉòÉáÅÜåÉíK= _Éá= ÉáåÉê= dãÄe= ïáêÇ= îçå= pí~ããâ~éáí~ä= E¬= QO= f= dãÄedFI= ÄÉá= ÉáåÉê= ^d= îçå= dêìåÇâ~éáí~ä=E¬=T=^âídF=ÖÉëéêçÅÜÉåK= báåÉ=dãÄe=ãìëë=å~ÅÜ=¬=R=f=dãÄed=ÄÉá=dêΩåÇìåÖ=ORKMMMIMM=bìêç=jáåÇÉëíëí~ããJ â~éáí~ä=~ìÑïÉáëÉåK=aáÉ=îçå=àÉÇÉã=dÉëÉääëÅÜ~ÑíÉê=~ìÑ=Ç~ë=pí~ããâ~éáí~ä=òì=äÉáëíÉåÇÉ= báåä~ÖÉ= ïáêÇ= ~äë= pí~ããÉáåä~ÖÉ= ÄÉòÉáÅÜåÉí= ìåÇ= ãìëë= ãáåÇÉëíÉåë= NMMIMM= bìêç= ÄÉíê~ÖÉå=E¬=R=f=dãÄedFK=aáÉëÉê=_ÉÖêáÑÑ=áëí=åáÅÜí=ãáí=ÉáåÉã=dÉëÅÜ®Ñíë~åíÉáä=òì=îÉêJ ïÉÅÜëÉäåI=Ç~=ÇáÉë=ÇáÉ=jáíÖäáÉÇëÅÜ~ÑíI=~äëç=ÇáÉ=pìããÉ=ÇÉê=oÉÅÜíÉ=ìåÇ=mÑäáÅÜíÉå=ÉáJ åÉë=dÉëÉääëÅÜ~ÑíÉêë=~ìë=ÇÉã=dÉëÉääëÅÜ~ÑíëîÉêÜ®äíåáë=E¬=NQ=dãÄedFI=áëíK= a~ë= jáåÇÉëíÖêìåÇâ~éáí~ä= ÉáåÉê= ^d= äáÉÖí= ÄÉá= RMKMMMIMM= bìêç= E¬= T= ^âídF= ìåÇ= áëí= áå= ^âíáÉå= îÉêÄêáÉÑíI= ïÉäÅÜÉ= ëáÅÜ= ÉåíïÉÇÉê= áã= báÖÉåíìã= ÇÉê= ìêëéêΩåÖäáÅÜÉå= dêΩåÇÉê= ÄÉÑáåÇÉå=çÇÉê=~å=ÇÉê=_∏êëÉ=ÖÉÜ~åÇÉäí=ïÉêÇÉåK=^åÇÉêë=~äë=Éáå=dãÄeJ^åíÉáä=Ü~í=Éáå= ^dJ^åíÉáä= tÉêíé~éáÉêÅÜ~ê~âíÉêK= aÉê= tÉêíé~éáÉêÅÜ~ê~âíÉê= ÄÉÇáåÖíI= Ç~ëë= ã~å= òìê= ^ìëΩÄìåÖ=ÇÉê=ÑçäÖÉåÇÉå=^âíáçå®êëêÉÅÜíÉ=fåÜ~ÄÉê=ÇÉê=^âíáÉ=ëÉáå=ãìëëW= =
5. Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung
329
qÉáäå~ÜãÉêÉÅÜí=~å=ÇÉê=e~ìéíîÉêë~ããäìåÖ=EsÉêë~ããäìåÖ=ÇÉê=^âíáçå®êÉF=ìåÇ= píáããêÉÅÜíI= dÉïáåå~åëéêìÅÜI= ^åëéêìÅÜ=~ìÑ=^åíÉáä=~ã=iáèìáÇ~íáçåëÉêä∏ë=EÄÉá=råíÉêåÉÜãÉåë~ìÑä∏ëìåÖF=ìåÇ= ^åëéêìÅÜ=~ìÑ=fåÑçêã~íáçåÉå=îçã=sçêëí~åÇ= táÉ=ÄÉêÉáíë=Éêï®ÜåíI=ÖÉÜ∏êÉå=^âíáÉå=òì=ÇÉå=tÉêíé~éáÉêÉå=áã=ÉåÖÉêÉå=páååÉI=ÇÉå= bÑÑÉâíÉåK= aáÉëÉ= òÉáÅÜåÉå= ëáÅÜ= Ç~ÇìêÅÜ= ~ìëI= Ç~ëë= Éë= îçå= ëçäÅÜÉå= m~éáÉêÉå= îáÉäÉ= ÖäÉáÅÜ~êíáÖÉ= ÖáÄíI= ëáÉ= ~äëç= î∏ääáÖ= ÖäÉáÅÜÉ= oÉÅÜíÉ= îÉêâ∏êéÉêå= ìåÇ= ëç= ÖÉÖÉåÉáå~åÇÉê= ~ìëí~ìëÅÜÄ~ê= EîÉêíêÉíÄ~êF= ëáåÇK= ^ìÑÖêìåÇ= ÇáÉëÉê= ^ìëí~ìëÅÜÄ~êâÉáí= ëáåÇ= ^âíáÉå= ÑΩê= ÇÉå=_∏êëÉåÜ~åÇÉä=ÖÉÉáÖåÉíK= 5.2.1.2
Ausstehende Einlagen
páåÇ=ÇáÉ=báåä~ÖÉå=ÇÉê=dÉëÉääëÅÜ~ÑíÉê=~ìÑ=Ç~ë=ÖÉòÉáÅÜåÉíÉ=h~éáí~ä=åçÅÜ=åáÅÜí=îçää=ÉêJ Äê~ÅÜí=E~ìëëíÉÜÉåÇÉ=báåä~ÖÉåW=cçêÇÉêìåÖÉå=ÇÉê=dÉëÉääëÅÜ~Ñí=ÖÉÖÉå=ÇáÉ=dÉëÉääëÅÜ~ÑJ íÉêFI=ëç=áëí=ÇáÉë=áå=ÇÉê=_áä~åò=âÉååíäáÅÜ=òì=ã~ÅÜÉåK=¬=OTO=f=ed_=Éêä~ìÄí=ÜáÉê=òïÉá= j∏ÖäáÅÜâÉáíÉåW= a~ë=ÖÉòÉáÅÜåÉíÉ=h~éáí~ä=ïáêÇ=áå=îçääÉê=e∏ÜÉ=~ìëÖÉïáÉëÉåK=wìë®íòäáÅÜ=ïáêÇ=~ìÑ= ÇÉê=^âíáîëÉáíÉ=îçê=ÇÉã=^åä~ÖÉîÉêã∏ÖÉå=Éáå=mçëíÉå=ÑΩê=~ìëëíÉÜÉåÇÉ=báåä~ÖÉå= ÖÉÄáäÇÉí= E_êìííçãÉíÜçÇÉ= å~ÅÜ= ¬= OTO= f= pK= O= ed_FK= aáÉ= Ç~îçå= ÉáåÖÉÑçêÇÉêíÉåI= åçÅÜ=åáÅÜí=ÉáåÄÉò~ÜäíÉå=báåä~ÖÉå=ëáåÇ=~äë=łÇ~îçå J^åÖ~ÄÉ=òì=îÉêãÉêâÉåK= káÅÜí= ÉáåÖÉÑçêÇÉêíÉ= báåä~ÖÉå= ïÉêÇÉå= çÑÑÉå= îçã= ÖÉòÉáÅÜåÉíÉå= h~éáí~ä= ~ÄÖÉJ ëÉíòíK=kçÅÜ=åáÅÜí=ÄÉò~ÜäíÉëI=ÉáåÖÉÑçêÇÉêíÉë=h~éáí~ä=ïáêÇ=~äë=cçêÇÉêìåÖ=~ìÑ=ÇÉê= ^âíáîëÉáíÉ=~ìëÖÉïáÉëÉå=EkÉííçãÉíÜçÇÉ=å~ÅÜ=¬=OTO=f=pK=P=ed_FK= =
⌦= _ÉáëéáÉäW= a~ë=ÖÉòÉáÅÜåÉíÉ=h~éáí~ä=ÉáåÉê=dãÄe=äáÉÖí=ÄÉá=PMMKMMMIMM=bìêçK=a~îçå=ëáåÇ=ÄÉêÉáíë= OMMKMMMIMM=bìêç=ÉáåÄÉò~ÜäíK=sçå=ÇÉå=åçÅÜ=åáÅÜí=ÉáåÄÉò~ÜäíÉå=NMMKMMMIMM=bìêç=ëáåÇ= PMKMMMIMM=bìêç=ÉáåÖÉÑçêÇÉêíK=aáÉ=^åïÉåÇìåÖ=ÄÉáÇÉê=jÉíÜçÇÉå=EtÉêíÉ=áå=q~ìëÉåÇ= bìêçF=ÉêÖáÄí=áå=ÇáÉëÉã=c~ääW= = =
^=
=========_êìííçãÉíÜçÇÉ=
^ìëëíÉÜÉåÇÉ=báåä~ÖÉå=~ìÑ=Ç~ë= ÖÉòÉáÅÜåÉíÉ=h~éáí~ä= Ç~îçå=ÉáåÖÉÑçêÇÉêí=
m=
= ^K=báÖÉåâ~éáí~ä= NMM= ====fK=dÉòÉáÅÜåÉíÉë=h~éáí~ä=
= PMM=
PM=
=
=
=
=
^K=^åä~ÖÉîÉêã∏ÖÉå=
= =
=
= ^=
=========kÉííçãÉíÜçÇÉ=
_K=rãä~ìÑîÉêã∏ÖÉå= ====ffK=cçêÇÉêìåÖÉå=ìåÇ=ëçåëíáÖÉ= sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ= =========QK=báåÖÉÑçêÇÉêíÉëI=~ÄÉê=åçÅÜ== åáÅÜí=ÉáåÖÉò~ÜäíÉë=h~éáí~ä= =
=
m=
= ^K=báÖÉåâ~éáí~ä= = ====fK=dÉòÉáÅÜåÉíÉë=h~éáí~ä= = =======Ó=åáÅÜí=ÉáåÖÉÑçêÇÉêíÉ= = ~ìëëíÉÜÉåÇÉ=báåä~ÖÉå= PM= =======Z=báåÖÉÑçêÇÉêíÉë=h~éáí~ä=
= PMM= = =TM= OPM=
330
D. Jahresabschluss
^ìëëíÉÜÉåÇÉ=báåä~ÖÉå=ëáåÇ=îçêΩÄÉêÖÉÜÉåÇ=ÄÉá=dêΩåÇìåÖI=h~éáí~äÉêÜ∏ÜìåÖ=EÇìêÅÜ= p~íòìåÖë®åÇÉêìåÖF=çÇÉê=^ìÑå~ÜãÉ=ïÉáíÉêÉê=dÉëÉääëÅÜ~ÑíÉê=ÖÉÖÉÄÉåK=fÜêÉ=ÄìÅÜÜ~äJ íÉêáëÅÜÉ= _ÉÜ~åÇäìåÖ= ïáêÇ= ~å= å~ÅÜÑçäÖÉÇÉã= _ÉáëéáÉä= îÉêÇÉìíäáÅÜíK= j~å= ÄÉ~ÅÜíÉ= ÜáÉêÄÉáI= Ç~ëë= ÇÉê= fho= ÄÉá= ÇÉê= _ìííçãÉíÜçÇÉ= ÇáÉ= hçåíÉå= MMMN= Ó= ^ìëëíÉÜÉåÇÉI= åáÅÜí= ÉáåÖÉÑçêÇÉêíÉ= báåä~ÖÉå= ìåÇ= MMMO= Ó= ^ìëëíÉÜÉåÇÉI= ÉáåÖÉÑçêÇÉêíÉ= báåä~J ÖÉå= EłÇ~îçå JsÉêãÉêâ= áëí= ~äëç= ΩÄÉêÑäΩëëáÖF= ìåÇ=ÄÉá=ÇÉê=kÉííçãÉíÜçÇÉ= ÇáÉ= hçåíÉå= OSUM= Ó= báåÖÉÑçêÇÉêíÉëI= åçÅÜ= åáÅÜí= ÉáåÖÉò~ÜäíÉë= h~éáí~ä= ìåÇ= ÉáåÖÉÑçêÇÉêíÉ= k~ÅÜëÅÜΩëëÉ=ìåÇ=PMRM=Ó=kçÅÜ=åáÅÜí=ÉáåÖÉÑçêÇÉêíÉ=báåä~ÖÉå=îçêëáÉÜíK= =
⌦= _ÉáëéáÉäW= få= ÉáåÉê= ^d= ïÉêÇÉå= ~å= ÉáåÉå= ^âíáçå®ê= åÉìÉ= ^âíáÉå= E~ìë= ÉáåÉê= h~éáí~äÉêÜ∏ÜìåÖF= òìã=kÉååïÉêí=~ìëÖÉÖÉÄÉåK=a~ë=Ç~ÇìêÅÜ=òìë®íòäáÅÜ=ÉåíëíÉÜÉåÇÉ=ÖÉòÉáÅÜåÉíÉ=h~éáJ í~ä= áå= e∏ÜÉ= îçå= NMKMMMIMM= bìêç= ïáêÇ= îçã= ^âíáçå®ê= ÉáåÖÉÑçêÇÉêíK= aáÉëÉê= ÉêÄêáåÖí= ~ÄÉê= åìê= ÉáåÉ= w~ÜäìåÖ= áå= e∏ÜÉ= îçå= UM= BK= aáÉëÉê= sçêÖ~åÖ= ëçää= å~ÅÜ= ÇÉê= _ìííçJ ãÉíÜçÇÉ=îÉêÄìÅÜí=ïÉêÇÉåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
OUMM=Ó=_~åâ= MMMO=Ó=^ìëëíÉÜÉåÇÉI=ÉáåÖÉÑçêÇÉêíÉ=báåä~ÖÉå= PMMM=Ó=dÉòÉáÅÜåÉíÉë=h~éáí~ä= =
_ìÅÜìåÖëë~íòW= ==
OUMM=
UKMMMIMM=
MMMO=
OKMMMIMM=
~å=
PMMM=
NMKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========OUMM=
PMMM=
UKMMMIMM= =
e= = = =
p=
======PMMM=
=
=
OUMMI MMMO==
e= NMKMMMIMM=
=
p=
===========MMMO=
PMMM=
OKMMMIMM= =
e= =
=
= =
=
=
= = =
=
= =
5.2.2
Rücklagen
lÑÑÉåÉ= oΩÅâä~ÖÉå= ÉåíëíÉÜÉå= ÄÉá= wìÑΩÜêìåÖ= îçå= báÖÉåâ~éáí~ä= Eh~éáí~äÉêÜ∏ÜìåÖ== çÇÉê= wìò~ÜäìåÖF= çÇÉê= ÇìêÅÜ= qÜÉë~ìêáÉêìåÖ= îçå= îÉêëíÉìÉêíÉã= dÉïáåå= EbáåÄÉÜ~äJ íìåÖI=âÉáåÉ=^ìëëÅÜΩííìåÖ=~äë=aáîáÇÉåÇÉFK=aáÉ=å~ÅÜÑçäÖÉåÇÉ=^ÄÄáäÇìåÖ=òÉáÖí=~ääÖÉJ ãÉáåI=ïÉäÅÜÉ=oΩÅâä~ÖÉå=òì=ÇÉå=çÑÑÉåÉå=oΩÅâä~ÖÉå=ò®ÜäÉå=ìåÇ=ïÉäÅÜÉ=~åÇÉêÉå=^êJ íÉå=îçå=oΩÅâä~ÖÉå=ÉñáëíáÉêÉåK= =
=
5. Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung
331
=
=
oΩÅâä~ÖÉå=
=
= =
çÑÑÉåÉ=oΩÅâä~ÖÉå=
pçåÇÉêéçëíÉå=ãáí= oΩÅâä~ÖÉ~åíÉáä=
=
ëíáääÉ=oΩÅâä~ÖÉå=
= =
h~éáí~äêΩÅâä~ÖÉ=
dÉïáååêΩÅâä~ÖÉå=
wï~åÖëêÉëÉêîÉå=
= =
bêãÉëëÉåëêÉëÉêîÉå=
=
ÖÉëÉíòäáÅÜÉ=oΩÅâä~ÖÉ=
= táääâΩêêÉëÉêîÉå=
=
ë~íòìåÖëã®≈áÖÉ=oΩÅâä~ÖÉ=
= =
oΩÅâä~ÖÉ=ÑΩê=ÉáÖÉåÉ=^åíÉáäÉ
= = =
~åÇÉêÉ=oΩÅâä~ÖÉå=
= =
^ÄÄáäÇìåÖ=VOW=oΩÅâä~ÖÉå= =
5.2.2.1
Kapitalrücklage
báåÉ= ^d= áëí= ÖêìåÇë®íòäáÅÜ= îÉêéÑäáÅÜíÉíI= áÜê= dêìåÇâ~éáí~ä= áå= ^âíáÉå= òì= îÉêÄêáÉÑÉåK= dáÄí= ÉáåÉ= ^d= ÇáÉëÉ= ^âíáÉå= òì= ÉáåÉã= Ü∏ÜÉêÉå= mêÉáë= ~äë= áÜêÉå= kÉååÄÉíê~Ö= ~ìëI= ëç= ÄÉòÉáÅÜåÉí=ã~å=ÇáÉ=aáÑÑÉêÉåò=òïáëÅÜÉå=kÉååïÉêí=ìåÇ=^ìëÖ~ÄÉJLbãáëëáçåëâìêë=~äë= ^ÖáçK= aÉê= kÉååïÉêí= ÇÉê= ^âíáÉå= ïáêÇ= áã= ÖÉòÉáÅÜåÉíÉå= h~éáí~ä= ÉêÑ~ëëíI= Ç~ë= ^Öáç= áå= ÇÉê=h~éáí~äêΩÅâä~ÖÉ=E¬=OTO=ff=kêK=N=ed_FK== _Éå∏íáÖí=ÉáåÉ=^d=ïÉáíÉêÉë=h~éáí~ä=ìåÇ=â~åå=ëáÉ=ëáÅÜ=åáÅÜí=ΩÄÉê=cêÉãÇâ~éáí~ä=Ñáå~åJ òáÉêÉåI= ÄÉëíÉÜí= ÇáÉ= j∏ÖäáÅÜâÉáí= ÇÉê= h~éáí~äÉêÜ∏ÜìåÖK= a~ÄÉá= ïÉêÇÉå= åÉìÉ= ^âíáÉå= EàìåÖÉ= ^âíáÉåF= ~ìëÖÉÖÉÄÉåK= ^ìÅÜ= ÜáÉê= â~åå= Éë= ïáÉÇÉê= òì= ÉáåÉê= báåëíÉääìåÖ= áå= ÇáÉ= h~éáí~äêΩÅâä~ÖÉ= âçããÉåK= káÅÜí= òì= îÉêÖÉëëÉå= áëíI= Ç~ëë= ~ìÅÜ= wìò~ÜäìåÖÉå= ÇÉê= dÉJ ëÉääëÅÜ~ÑíÉê=E¬=OTO=ff=kêK=P=ìK=Q=ed_F=ÇáÉ=h~éáí~äêΩÅâä~ÖÉ=ÉêÜ∏ÜÉå=â∏ååÉå=EïÉáíÉêÉ= bêÜ∏ÜìåÖëÖêΩåÇÉ=îÖäK=¬=OTO=ff=ed_FK== dêìåÇë®íòäáÅÜ=ÖáäíI=Ç~ëë=ÜáÉê=jáííÉä=îçå=~ì≈Éå=ÇìêÅÜ=ÇáÉ=dÉëÉääëÅÜ~ÑíÉê=ÇÉê=dÉëÉääJ ëÅÜ~Ñí=òìÖÉÑΩÜêí=ïÉêÇÉåK= = ^êíÉå=îçå=h~éíá~äÉêÜ∏ÜìåÖÉå= s =
=
332
D. Jahresabschluss
5.2.2.2
Gewinnrücklagen
aáÉëÉ=cçêã=ÇÉê=oΩÅâä~ÖÉ= ïáêÇ=~ìë=ÇÉã=îÉêëíÉìÉêíÉã=dÉïáååI=~äëç=~ìë=áåíÉêå=ÉêJ ïáêíëÅÜ~ÑíÉíÉå=jáííÉäå=ÖÉÄáäÇÉí=E¬=OTO=fff=ed_FK= NK=dÉëÉíòäáÅÜÉ=oΩÅâä~ÖÉ= aáÉëÉ=mçëáíáçå=ÖáÄí=Éë=äÉÇáÖäáÅÜ=ÄÉá=^âíáÉåÖÉëÉääëÅÜ~ÑíÉå=E¬=NRM=^âídF=ÄòïK=~ìÅÜ=ÄÉá= hd~^K=R=B=ÇÉë=g~ÜêÉëΩÄÉêëÅÜìëëÉë=Eå~ÅÜ=píÉìÉêåI=~ÄòΩÖäáÅÜ=sÉêäìëíîçêíê~ÖF=ïÉêÇÉå= ëç= ä~åÖÉ= áå= ÇáÉ= ÖÉëÉíòäáÅÜÉ= oΩÅâä~ÖÉ= ÉáåÖÉëíÉääíI= Äáë= ÇáÉëÉ= òìë~ããÉå= ãáí= ÇÉå= h~éáí~äêΩÅâä~ÖÉå= EçÜåÉ= wìò~ÜäìåÖÉå= å~ÅÜ= ¬= OTO= ff= kêK= Q= ed_F= NM= B= ÇÉë= dêìåÇâ~éáí~äë=ÉêêÉáÅÜí=Ü~íK= OK=oΩÅâä~ÖÉ=ÑΩê=ÉáÖÉåÉ=^åíÉáäÉ= bêïáêÄí=ÉáåÉ=h~éáí~äÖÉëÉääëÅÜ~Ñí=ÉáÖÉåÉ=^åíÉáäÉ=E^âíáÉåI=dÉëÅÜ®Ñíë~åíÉáäÉFI=ëç=ÄÉÇÉìJ íÉí=ÇáÉë=ÉáåÉ=oΩÅâò~ÜäìåÖ=ÇÉë=ÇÉå=^åíÉáäÉå=ÉåíëéêÉÅÜÉåÇÉå=ÖÉòÉáÅÜåÉíÉå=h~éáí~äë= EìåÇ=ÉáåÉê=ÉîíäK=~åíÉáäáÖÉå=h~éáí~äêΩÅâä~ÖÉFK=aÉê=rãÑ~åÖ=~ìëÖÉÖÉÄÉåÉê=^åíÉáäÉ=®åJ ÇÉêí= ëáÅÜ= Ç~ÇìêÅÜ= åáÅÜíI= ëç= Ç~ëë= Ç~ë= Äáä~åòáÉääÉ= báÖÉåâ~éáí~ä= ìåîÉê®åÇÉêí= ÄäÉáÄíK= aÉååçÅÜ=ëáåÇ=~ÄÉê=~ìë=ÇÉã=e~ÑíìåÖëâ~éáí~ä=jáííÉä=~ÄÖÉÑäçëëÉåI=Ç~=ÇáÉ=åìå=áã=^åJ ä~ÖÉîÉêã∏ÖÉå=~ìÑí~ìÅÜÉåÇÉå=ÉáÖÉåÉå=^åíÉáäÉ=áã=fåëçäîÉåòÑ~ää=ïÉêíäçë=ëÉáå=â∏ååÉåK= a~=ëáÅÜ=~ÄÉê=ÇáÉ=dä®ìÄáÖÉê=~ìÑ=Ç~ë=sçêÜ~åÇÉåëÉáå=ÇÉë=ÑÉëíÖÉëÅÜêáÉÄÉåÉå=ÖÉòÉáÅÜJ åÉíÉå=h~éáí~äë=îÉêä~ëëÉå=â∏ååÉå=ãΩëëÉåI=Öáäí=åìåW== ^âíáÉåÖÉëÉääëÅÜ~ÑíÉå= ÇΩêÑÉå= ÖÉãK= ¬= RS= ^âíd= âÉáåÉ= ÉáÖÉåÉå= ^âíáÉå= òÉáÅÜåÉåI= ÇKÜK= ÄÉá=bãáëëáçå=ÉêïÉêÄÉåK=_ÉÖêΩåÇÉí=ïáêÇ=ÇáÉëÉ=_ÉëíáããìåÖ=ãáí=çÄáÖÉê=^êÖìãÉåí~J íáçå= ìåÇ= ~ì≈ÉêÇÉã= Ç~ãáíI=Ç~ëë= ÇáÉ= wÉáÅÜåìåÖ= òì=ÉáåÉê=êÉ~äÉå= h~éáí~ä~ìÑÄêáåÖìåÖ= ÑΩê= ÇáÉ= dÉëÉääëÅÜ~Ñí= ÑΩÜêÉå= ãìëëK= báåÉ= rãÖÉÜìåÖ= ï®êÉ= ~ÄÉê= ã∏ÖäáÅÜI= ïÉåå= òìJ å®ÅÜëí=Éáå=aêáííÉê=ÇáÉ=^âíáÉå=ÉêïáêÄí=ìåÇ=áÜã=ÇáÉ=dÉëÉääëÅÜ~Ñí=ÇáÉëÉ=ïáÉÇÉê=~Äâ~ìÑíK= a~ãáí=ÉêêÉáÅÜí=ÇáÉ=dÉëÉääëÅÜ~Ñí=ÇÉå=pí~íìëI=~äë=Ü®ííÉ=ëáÉ=ÇáÉ=^âíáÉå=ÄÉá=bãáëëáçå=ÉêJ ïçêÄÉåK= a~ÜÉê= áëí= ÇÉã= sÉêÄçí= ÇÉê= wÉáÅÜåìåÖ= ÉáÖÉåÉê= ^âíáÉå= ~ìÅÜ= Éáå= sÉêÄçí= ~å= ÇáÉ= pÉáíÉ= ÖÉëíÉääí= ïçêÇÉåI= ÉáÖÉåÉ= ^âíáÉå= òì= ÉêïÉêÄÉåK= báå= ëçäÅÜÉë= sÉêÄçí= ÇÉë= bêJ ïÉêÄë=ÉáÖÉåÉê=^åíÉáäÉ=ÖáÄí=Éë=~ìÅÜ=ÑΩê=ÇáÉ=dãÄe=E¬=PM=f=dãÄedFK= aÉê=¬=TN=f=^âíd=êÉÖÉäí=~ääÉêÇáåÖë=~ÅÜí=c®ääÉ=ÇÉë=~ìëå~ÜãëïÉáëÉ=ã∏ÖäáÅÜÉå=bêïÉêÄë= ÉáÖÉåÉê=^âíáÉåK=aáÉëÉê=áëí=áå=ÇáÉëÉå=c®ääÉå=åìê=òìä®ëëáÖI=ïÉåå=ÇáÉ=dÉëÉääëÅÜ~Ñí=ÉáåÉ= oΩÅâä~ÖÉ= ÑΩê= ÉáÖÉåÉ= ^åíÉáäÉ= E¬= OTO= fs= ed_F= ÇìêÅÜ= sÉêïÉåÇìåÖ= ÇÉë= g~ÜêÉëΩÄÉêJ ëÅÜìëëÉë= çÇÉê= ÉáåÉë= dÉïáååîçêíê~ÖÉë= ÄáäÇÉå= â~ååI= ~äëç= çÜåÉ= Ç~ë= dêìåÇâ~éáí~ä== çÇÉê=ÉáåÉ=å~ÅÜ=ÇÉã=dÉëÉíò=çÇÉê=p~íòìåÖ=òì=ÄáäÇÉåÇÉ=oΩÅâä~ÖÉ=òì=ãáåÇÉêåK=aáÉëÉ= oΩÅâä~ÖÉ= Ü~í= áããÉê= ÇáÉëÉäÄÉ= e∏ÜÉ= ~ìÑòìïÉáëÉå= ïáÉ= ÇáÉ= ~ìÑ= ÇÉê= ^âíáîëÉáíÉ= ~åÖÉJ ëÉíòíÉå=ÉáÖÉåÉå=^åíÉáäÉK=a~=ÇáÉ=oΩÅâä~ÖÉ=åáÅÜí=~ìÑÖÉä∏ëí=ïÉêÇÉå=Ç~êÑI=ëçä~åÖÉ=ÇáÉ= ÉáÖÉåÉå=^åíÉáäÉ=îçå=ÇÉê=dÉëÉääëÅÜ~Ñí=ÖÉÜ~äíÉå=ïÉêÇÉåI=Ü~í=ëáÉ=ÉáåÉ=ëçÖK=^ìëëÅÜΩíJ íìåÖëëéÉêêÑìåâíáçåK=få=e∏ÜÉ=ÇÉê=oΩÅâä~ÖÉ=Ç~êÑ=~äëç=âÉáåÉ=^ìëëÅÜΩííìåÖ=~å=ÇáÉ=dÉJ ëÉääëÅÜ~ÑíÉê= ÉêÑçäÖÉåK= aáÉ= oΩÅâä~ÖÉ= áëí= Ç~åå= ~ìÑòìä∏ëÉåI= ïÉåå= ÇáÉ= ÉáÖÉåÉå= ^åíÉáäÉ= ïáÉÇÉê= ~ìëÖÉÖÉÄÉåI= îÉê®ì≈ÉêíI= ÉáåÖÉòçÖÉå= çÇÉê= å~ÅÜ= ÇÉã= ëíêÉåÖÉå= káÉÇÉêëíJ ïÉêíéêáåòáé=~ì≈Éêéä~åã®≈áÖ=~ÄÖÉëÅÜêáÉÄÉå=ïÉêÇÉåK= ^ìÑ= ÑΩê= dãÄeë= ÖáÄí= Éë= ^ìëå~ÜãÉå= îçã= ÖÉåÉêÉääÉå= bêïÉêÄëîÉêÄçíK= aáÉëÉ= ëáåÇ= áå== ¬=PP=dãÄed=åìê=áå=cçêã=~ääÖÉãÉáåÉê=sçê~ìëëÉíòìåÖÉå=ÖÉå~ååí=ìåÇ=åáÅÜí=ïáÉ=áã= ^âíd=âçåâêÉí=~ìÑÖÉÑΩÜêíK= wìë~ããÉåÑ~ëëÉåÇ=â~åå=~äëç=ÖÉë~Öí=ïÉêÇÉåI=Ç~ëë=ÇÉê=hçêêÉâíìêéçëíÉå=łoΩÅâä~ÖÉå= ÑΩê=ÉáÖÉåÉ=^åíÉáäÉ =îÉêÜáåÇÉêå=ëçääI=Ç~ëë=ÇìêÅÜ=ÇáÉ=^âíáîáÉêìåÖ=îçå=ÉáÖÉåÉå=^åíÉáJ äÉå= ÇÉê= ÉåíëéêÉÅÜÉåÇÉ= dÉÖÉåïÉêí= ~å= ÇáÉ= ^åíÉáäëÉáÖåÉê= ~ìëÖÉëÅÜΩííÉí= ìåÇ= ëç= Ç~ë= e~ÑíìåÖëâ~éáí~ä=ÑΩê=ÇáÉ=dä®ìÄáÖÉê=îÉêãáåÇÉêí=ïáêÇK= =
5. Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung
333
PK=p~íòìåÖëã®≈áÖÉ=oΩÅâä~ÖÉå= ^ìë= ÉáåÖÉÄÉÜ~äíÉåÉå= îÉêëíÉìÉêíÉå= dÉïáååÉå= â~åå= ÇáÉ= dÉëÉääëÅÜ~Ñí= ÑΩê= áå= ÇÉê= p~íJ òìåÖ= EdÉëÉääëÅÜ~ÑíëîÉêíê~ÖF= ÑÉëíÖÉäÉÖíÉ= wïÉÅâÉ= EòK_K= cçêëÅÜìåÖF= ÉáåÉ= ëéÉòáÉääÉ= oΩÅâä~ÖÉ=ÄáäÇÉåK=k~ÅÜ=¬=RU=f=^âíd=Ç~êÑ=Ç~ÄÉá=Ü∏ÅÜëíÉåë=ÇáÉ=e®äÑíÉ=ÇÉë=g~ÜêÉëΩÄÉêJ ëÅÜìëëÉë= îÉêïÉåÇÉí= ïÉêÇÉåK= _Éíê®ÖÉI= ÇáÉ= áå= ÇáÉ= ÖÉëÉíòäáÅÜÉ= oΩÅâä~ÖÉ= ÉáåòìëíÉääÉå= ëáåÇI=ìåÇ=Éáå=sÉêäìëíîçêíê~Ö=ëáåÇ=ÜáÉêÄÉá=îçê~Ä=îçã=g~ÜêÉëΩÄÉêëÅÜìëë=~ÄòìòáÉÜÉåK= QK=^åÇÉêÉ=dÉïáååêΩÅâä~ÖÉå= få= ÇáÉëÉê= mçëáíáçå= â∏ååÉå= báÖÉåâ~éáí~äêÉëÉêîÉå= ~ìë= îÉêëíÉìÉêíÉã= dÉïáåå= òì= ÇÉå= îÉêëÅÜáÉÇÉåëíÉå= wïÉÅâÉå= ÖÉÄáäÇÉí= ïÉêÇÉåK= aáÉ= oΩÅâä~ÖÉå= â∏ååÉå= Ç~ÄÉá= ÑΩê= òìJ âΩåÑíáÖÉ= Öêç≈É= ìåÇ= êáëâ~åíÉ= fåîÉëíáíáçåëîçêÜ~ÄÉåI= òìã= ^ìÑÑ~åÖÉå= îçå= sÉêäìëíÉå= ~ìë= ëéÉòáÉääÉå= ^ìëä~åÇëêáëáâÉå= çÇÉê= ~ääÖÉãÉáåÉå= âçåàìåâíìêÉääÉå= oáëáâÉå= ìåÇ= îáÉJ äÉå=~åÇÉêÉå=wáÉäëÉíòìåÖÉå=ÄÉëíáããí=ëÉáå=E¬=RU=fff=^âídFK= = = = = =
s=
píáääÉ=oΩÅâä~ÖÉå= pçåÇÉêéçëíÉå=ãáí=oΩÅâä~ÖÉ~åíÉáä= c~ääÄÉáëéáÉä=òìê=^âíáÉåÉãáëëáçå=ìåÇ=oΩÅâä~ÖÉåÄáäÇìåÖ=
=
5.2.3
Ergebnisverwendung und Eigenkapitalausweis
5.2.3.1
Grundlagen
råíÉê=_É~ÅÜíìåÖ=ÇÉê=sçêëÅÜêáÑíÉå=ÇÉë=¬=OSS=fff=ed_=ìåÇ=ÇÉë=¬=OSU=f=ed_=â~åå=Ç~ë= báÖÉåâ~éáí~ä= îçå= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= áå= ÇêÉá= cçêãÉå= ~ìëÖÉïáÉëÉå= ïÉêÇÉåK= rã= ÇáÉ=Ç~òì=ÄÉå∏íáÖíÉå=mçëíÉå=òì=ÄÉëíáããÉåI=ëçää=òìå®ÅÜëí=Éáå=_äáÅâ=~ìÑ=Ç~ë=dÉïáååJ îÉêïÉåÇìåÖëëÅÜÉã~=E¬=NRU=f=^âídF=ÑΩê=^dë=ÖÉïçêÑÉå=ïÉêÇÉåK= =
= Ó== H== H== H== Ó==
N
g~ÜêÉëΩÄÉêëÅÜìëëLJÑÉÜäÄÉíê~Ö = O sÉêäìëíîçêíê~Ö=~ìë=ÇÉã=sçêà~Üê = O dÉïáååîçêíê~Ö=~ìë=ÇÉã=sçêà~Üê = båíå~ÜãÉå=~ìë=h~éáí~äêΩÅâä~ÖÉå= båíå~ÜãÉå=~ìë=dÉïáååêΩÅâä~ÖÉå= báåëíÉääìåÖÉå=áå=dÉïáååêΩÅâä~ÖÉå=
Z== _áä~åòÖÉïáååLJîÉêäìëí= Ó== ^ìëëÅÜΩííìåÖÉå=
Z== dÉïáååJLsÉêäìëíîçêíê~Ö=~ìÑ=å®ÅÜëíÉë=g~Üê= =
N O
=dÉïáåå=å~ÅÜ=píÉìÉêå=ÄòïK=sÉêäìëí=ÇÉë=ä~ìÑÉåÇÉå=dÉëÅÜ®Ñíëà~ÜêÉë= =dÉïáååJ=ÄòïK=sÉêäìëíêÉëíI=ÇÉê=ëáÅÜ=~ìÑ= dêìåÇ=ÇÉë=bêÖÉÄåáëîÉêïÉåÇìåÖëÄÉJ ëÅÜäìëëÉë= ÇÉë= îÉêÖ~åÖÉåÉå= g~ÜêÉë= ÉêÖÉÄÉå= Ü~í= EdÉïáååêÉëíW= ÄÉÇáåÖí= ÇìêÅÜ= ãÉáëí= Öä~ííÉ= _Éíê®ÖÉ= ÄÉá= qÜÉë~ìêáÉêìåÖ= ìåÇ= ^ìëÅÜΩííìåÖX= sÉêäìëíêÉëíW= åáÅÜí= ÇìêÅÜ=oΩÅâä~ÖÉå~ìÑä∏ëìåÖ=çÇÉê=wìò~ÜäìåÖÉå=~ìëÖÉÖäáÅÜÉåÉê=_áä~åòîÉêäìëíF=
=
^ÄÄáäÇìåÖ=VPW=dÉïáååîÉêïÉåÇìåÖ= =
q=
334
D. Jahresabschluss
aáÉëÉë= pÅÜÉã~= ëáÉÜí= îçêI= ÇÉå= dÉïáååJ= çÇÉê= sÉêäìëí= Eå~ÅÜ= píÉìÉêåF= òìå®ÅÜëí= ãáí= ÇÉã=dÉïáååJ=ÄòïK=sÉêäìëíîçêíê~Ö=ÇÉë=sçêà~ÜêÉë=òì=îÉêêÉÅÜåÉåK=aáÉë=Ü~í=òìê=cçäÖÉI= Ç~ëë=ÇáÉ=e∏ÜÉ=ÇÉë=łîÉêïÉåÇÄ~êÉå =_Éíê~ÖÉë=ÉêÜ∏Üí=çÇÉê=êÉÇìòáÉêí=ïáêÇK=fëí=ÇáÉëÉê= îÉêïÉåÇÄ~êÉ=_Éíê~Ö=éçëáíáîI=â∏ååÉå=ÄòïK=ëáåÇ=báåëíÉääìåÖÉå=áå=ÇáÉ=dÉïáååêΩÅâä~J ÖÉå=îçêòìåÉÜãÉåK=pçääíÉ=ÇáÉëÉê=~ÄÉê=åÉÖ~íáî=ëÉáå=ìåÇ=Ç~ãáí=òì=ÉáåÉã=_áä~åòîÉêäìëí= ÑΩÜêÉåI= ëç= â∏ååÉå= båíå~ÜãÉå= ~ìë= dÉïáååJ= ìåÇ= h~éáí~äêΩÅâä~ÖÉå= òìã= ^ìëÖäÉáÅÜ= ÇáÉëÉë= _áä~åòîÉêäìëíë= ÖÉí®íáÖí= ïÉêÇÉåK= ^ìë= ÉáåÉã= _áä~åòÖÉïáåå= â∏ååÉå= aáîáÇÉåJ ÇÉå~ìëëÅÜΩííìåÖÉå= ÉêÑçäÖÉåK= tìêÇÉ= Éáå= _áä~åòîÉêäìëí= åáÅÜí= ~ìëÖÉÖäáÅÜÉåI= ÇΩêÑÉå= EÉíï~= òìê= bêêÉáÅÜìåÖ= ÉáåÉë= Ü∏ÜÉêÉå= sÉêäìëíîçêíê~ÖÉë= ~ìÑ= Ç~ë= å®ÅÜëíÉ= g~ÜêF= âÉáåÉ= ^ìëëÅÜΩííìåÖÉå= ÉêÑçäÖÉåK= báå= îÉêÄäÉáÄÉåÇÉê= dÉïáååJ= çÇÉê= sÉêäìëíêÉëí= áëí= ~ìÑ= Ç~ë= å®ÅÜëíÉ=g~Üê=òì=ΩÄÉêíê~ÖÉåK= aáÉ=ÇêÉá=ãáí=ÇÉê=bêÖÉÄåáëîÉêïÉåÇìåÖ=áã=wìë~ããÉåÜ~åÖ=ëíÉÜÉåÇÉå=^ìëïÉáëã∏ÖJ äáÅÜâÉáíÉå=ÇÉë=báÖÉåâ~éáí~äë=ëáåÇ=ÇáÉ=ÑçäÖÉåÉåW= NK
lÜåÉ=_ÉêΩÅâëáÅÜíáÖìåÖ=ÇÉê=bêÖÉÄåáëîÉêïÉåÇìåÖW= bë= ïáêÇ= dÉïáååîçêíê~Ö= ìåÇ= g~ÜêÉëΩÄÉêëÅÜìëë= ~ìëÖÉïáÉëÉåI= ~äëç= ÇáÉ= íóéáëÅÜÉ= däáÉÇÉêìåÖ=ÇÉë=¬=OSS=fff=ed_=îÉêïÉåÇÉíK= =
^K== báÖÉåâ~éáí~ä= =
= = =
fK= dÉòÉáÅÜåÉíÉë=h~éáí~ä= ffK= h~éáí~äêΩÅâä~ÖÉ= fffK=dÉïáååêΩÅâä~ÖÉå= NK ÖÉëÉíòäáÅÜÉ=oΩÅâä~ÖÉ= OK oΩÅâä~ÖÉ=ÑΩê=ÉáÖÉåÉ=^åíÉáäÉ= PK ë~íòìåÖëã®≈áÖÉ=oΩÅâä~ÖÉå= QK ~åÇÉêÉ=dÉïáååêΩÅâä~ÖÉå= fsK=dÉïáååJLsÉêäìëíîçêíê~Ö=
sçêà~Üê=
=
sK= g~ÜêÉëΩÄÉêëÅÜìëëLJÑÉÜäÄÉíê~Ö=
^âíìÉääÉë=g~Üê=
=
=
= =
OK
jáí=_ÉêΩÅâëáÅÜíáÖìåÖ=ÉáåÉê=íÉáäïÉáëÉå=bêÖÉÄåáëîÉêïÉåÇìåÖW= aáÉ= mçëíÉå= dÉïáååJLsÉêäìëíîçêíê~Ö= ìåÇ= g~ÜêÉëΩÄÉêëÅÜìëëLJÑÉÜäÄÉíê~Ö= ïÉêÇÉå= ÇìêÅÜ=ÇÉå=_áä~åòÖÉïáååLJîÉêäìëí=ÉêëÉíòíK=aáÉë=ÄÉÇÉìíÉí=~äëçI=Ç~ëë=báåëíÉääìåÖÉå= áå=ÇáÉ=ÄòïK=båíå~ÜãÉå=~ìë=ÇÉå=oΩÅâä~ÖÉå=ÄÉêΩÅâëáÅÜíáÖí=ïìêÇÉåK=báå=îçêÜ~åJ ÇÉåÉê=dÉïáååJLsÉêäìëíîçêíê~Ö=Esçêà~ÜêF=áëí=áå=ÇáÉëÉã=c~ää=áå=ÇÉê=_áä~åò=çÇÉê=áã= ^åÜ~åÖ=ÖÉëçåÇÉêí=~ìëòìïÉáëÉå=E¬=OSU=f=ed_FK= =
PK
jáí=_ÉêΩÅâëáÅÜíáÖìåÖ=ÇÉê=îçääëí®åÇáÖÉå=bêÖÉÄåáëîÉêïÉåÇìåÖW= aÉê= _áä~åòÖÉïáåå= ïáêÇ= MIMM= bìêçI= ïÉåå= báåëíÉääìåÖÉå= áåLbåíå~ÜãÉå= ~ìë= dÉJ ïáååêΩÅâä~ÖÉåI=^ìëëÅÜΩííìåÖÉå=ìåÇ=dÉïáååJLÄòïK=sÉêäìëíîçêíê~Ö=ÉêÑçäÖÉåK= =
bë=Öáäí=ÖêìåÇë®íòäáÅÜI=Ç~ëë=dÉïáååÉ=ãáí=éçëáíáîÉå=sçêòÉáÅÜÉå=EjÉÜêìåÖ=ÇÉë=báÖÉåJ â~éáí~äëF=ìåÇ=sÉêäìëíÉ=ãáí= åÉÖ~íáîÉå=sçêòÉáÅÜÉå=EjáåÇÉêìåÖ=ÇÉë=báÖÉåâ~éáí~äëF=òì= é~ëëáîáÉêÉå=ëáåÇK= = = =
q=
5. Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung
335
⌦= _ÉáëéáÉäW= báåÉ=^d=îÉêÑΩÖí=ΩÄÉê=ÉáåÉ=_áä~åòëìããÉ=îçå=OMM=jáçK=bìêçK=fÜê=ÖÉòÉáÅÜåÉíÉë=h~éáJ í~ä=Ü~í=ÉáåÉå=pí~åÇ=îçå=OR=jáçK=bìêçK=h~éáí~äJ=ìåÇ=dÉïáååêΩÅâä~ÖÉå=äáÉÖÉå=ÄÉá=OP= ìåÇ=PO=jáçK=bìêçK=^ìë=ÇÉã=îçêÜÉêÖÉÜÉåÇÉå=dÉëÅÜ®Ñíëà~Üê=ïìêÇÉ=Éáå=dÉïáåå=îçå= O=jáçK=bìêç=ΩÄÉêíê~ÖÉåK=fã=~âíìÉääÉå=dÉëÅÜ®Ñíëà~Üê=ïìêÇÉ=Éáå=dÉïáåå=Eå~ÅÜ=píÉìJ ÉêåF=îçå=P=jáçK=bìêç=ÉêïáêíëÅÜ~ÑíÉíK=oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå=ïÉêÇÉå=~ìë=ÇÉê= _Éíê~ÅÜíìåÖ=~ìëÖÉÄäÉåÇÉíK= lÜåÉ=_ÉêΩÅâëáÅÜíáÖìåÖ=ÇÉê=bêÖÉÄåáëîÉêïÉåÇìåÖ=ÉêÖáÄí=ëáÅÜ=ÑçäÖÉåÇÉë=_áä~åòÄáäÇW= =
^=
=========_áä~åò=EçÜåÉ=bêÖÉÄåáëîÉêïÉåÇìåÖF=
^âíáî~=
m=
OMM= ^K== báÖÉåâ~éáí~ä=
=
=
= fK== ÖÉòÉáÅÜåÉíÉë=h~éáí~ä==
OR=
=
= ffK== h~éáí~äêΩÅâä~ÖÉ=
OP=
= fffK== dÉïáååêΩÅâä~ÖÉ=
PO=
= fsK== dÉïáååîçêíê~Ö=
O=
= sK= g~ÜêÉëΩÄÉêëÅÜìëë=
P=
=
=
=
= cêÉãÇâ~éáí~ä=
NNR=
OMM=
OMM=
= j~å= åÉÜãÉ= åìå= ~åI= Ç~ëë= ÇáÉ= råíÉêåÉÜãìåÖ= ÄÉ~ÄëáÅÜíáÖíI= N= jáçK= áå= ÇáÉ= dÉïáååJ êΩÅâä~ÖÉå= ÉáåòìëíÉääÉå= ìåÇ= Q= jáçK= ~å= ÇáÉ= ^âíáçå®êÉ= ~ìëòìëÅÜΩííÉåK= bë= ÉêÖáÄí= ëáÅÜ= Ç~ãáíW= =
g~ÜêÉëΩÄÉêëÅÜìëëLJÑÉÜäÄÉíê~Ö= H=dÉïáååîçêíê~Ö=~ìë=ÇÉã=sçêà~Üê= Ó=báåëíÉääìåÖÉå=áå=dÉïáååêΩÅâä~ÖÉå=
P=jáçK= O=jáçK= N=jáçK=
Z=_áä~åòÖÉïáåå= Ó=^ìëëÅÜΩííìåÖÉå=
Q=jáçK= Q=jáçK=
Z=dÉïáååJLsÉêäìëíîçêíê~Ö=~ìÑ=å®ÅÜëíÉë=g~Üê=
M=jáçK=
= aáÉ= _áä~åòÉå= å~ÅÜ= íÉáäïÉáëÉê= ìåÇ= îçääëí®åÇáÖÉê= dÉïáååîÉêïÉåÇìåÖ= ÉêÖÉÄÉå= ëáÅÜ= Ç~ãáí=ïáÉ=ÑçäÖíW= =
^= ^âíáî~=
=========_áä~åò=EíÉáäïÉáëÉ=bêÖÉÄåáëîÉêïÉåÇìåÖF= OMM= ^K== báÖÉåâ~éáí~ä=
OR=
= ffK== h~éáí~äêΩÅâä~ÖÉ=
OP=
= fffK== dÉïáååêΩÅâä~ÖÉ=
PP=
= fsK== _áä~åòÖÉïáåå=
Q=
=
= =
=
=
=
= cêÉãÇâ~éáí~ä=
OMM=
=
=
fK== ÖÉòÉáÅÜåÉíÉë=h~éáí~ä==
=
=
m=
Ç~îçå=dÉïáååîçêíê~Ö=
=
O= =
NNR=
OMM=
336
D. Jahresabschluss =
^=
=========_áä~åò=Eîçääëí®åÇáÖÉ=bêÖÉÄåáëîÉêïÉåÇìåÖF=
^âíáî~=
m=
OMM= ^K== báÖÉåâ~éáí~ä=
=
=
= fK== ÖÉòÉáÅÜåÉíÉë=h~éáí~ä==
OR=
=
= ffK== h~éáí~äêΩÅâä~ÖÉ=
OP=
= fffK== dÉïáååêΩÅâä~ÖÉ=
PP=
=
=
=
= cêÉãÇâ~éáí~ä=
NNV=
OMM=
OMM=
= bë=ëÉá=åçÅÜ=Éêï®ÜåíI=Ç~ëë=ÄÉá=îçääëí®åÇáÖÉê=dÉïáååîÉêïÉåÇìåÖ=ÇáÉ=~ìëÖÉëÅÜΩííÉíÉ= aáîáÇÉåÇÉ=~äë=sÉêÄáåÇäáÅÜâÉáí=ÖÉÖÉåΩÄÉê=ÇÉå=^âíáçå®êÉå=òì=ÄÉíê~ÅÜíÉå=áëí=ìåÇ=Ç~J ÜÉê=~äë=cêÉãÇâ~éáí~ä=ÉêÑ~ëëí=ïáêÇK=aÉê=_áä~åòÖÉïáåå=ãìëë=~ÄÉê=åáÅÜí=~ìëÖÉëÅÜΩííÉí= ïÉêÇÉåI=ëçåÇÉêå=â~åå=àÉ=å~ÅÜ=_ÉëÅÜäìëë=~ìÅÜ=áå=ÇáÉ=dÉïáååêΩÅâä~ÖÉå=ÉáåÖÉëíÉääí= çÇÉê=~äë=dÉïáååîçêíê~Ö=~ìÑ=Ç~ë=å®ÅÜëíÉ=g~Üê=ΩÄÉêíê~ÖÉå=ïÉêÇÉåK= =
5.2.3.2
Verbuchung der Ergebnisverwendung
táêÇ=ÇáÉ=_áä~åò=çÜåÉ=_ÉêΩÅâëáÅÜíáÖìåÖ=ÇÉê=bêÖÉÄåáëîÉêïÉåÇìåÖ=~ìÑÖÉëíÉääíI=ëç=ïáêÇ= Ç~ë= hçåíç= UMOM= Ó= dÉïáååJ= ìåÇ= sÉêäìëíâçåíç= ΩÄÉê= Ç~ë= hçåíç= PQMM= Ó= g~ÜêÉëΩÄÉêJ ëÅÜìëëLJÑÉÜäÄÉíê~Ö= ~ÄÖÉëÅÜäçëëÉåK= aáÉëÉë= hçåíç= PQMM= ÖÉÜí= Ç~åå= ëÅÜäáÉ≈äáÅÜ= áå= ÇáÉ= pÅÜäìëëÄáä~åò=ÉáåK= _Éá= íÉáäïÉáëÉê= bêÖÉÄåáëîÉêïÉåÇìåÖ= ÜáåÖÉÖÉå= ïáêÇ= ÇÉê= p~äÇç= ÇÉë= hçåíçë= UMOM= Ó= dÉïáååJ=ìåÇ=sÉêäìëíâçåíç=~ìÑ=Ç~ë=hçåíç=PPRM=Ó=_áä~åòÉêÖÉÄåáë=ΩÄÉêíê~ÖÉåK= = =
= _Éá=g~ÜêÉëΩÄÉêëÅÜìëëW=
= UMOM== dìî= =
~å=
PPRM== _áä~åòÉêÖÉÄåáë=
~å=
UMOM== dìî==
=
= _Éá=g~ÜêÉëÑÉÜäÄÉíê~ÖW=
= PPRM== _áä~åòÉêÖÉÄåáë=
=
=
=
= ^ìÑ=Ç~ë=hçåíç=PPRM=ïáêÇ=~ì≈ÉêÇÉã=Éáå=dÉïáååJ=çÇÉê=sÉêäìëíîçêí~Ö=~ìë=ÇÉã=sçêJ à~Üê=Ehçåíç=PPOMF=îÉêêÉÅÜåÉíK= = =
= _Éá=dÉïáååîçêíê~ÖW=
= PPOM== bêÖÉÄåáëîçêíê~Ö=~ìë=ÑêΩÜÉêÉå=mÉêáçÇÉå= ~å= PPRM== _áä~åòÉêÖÉÄåáë= =
=
= _Éá=sÉêäìëíîçêíê~ÖW=
= PPRM== _áä~åòÉêÖÉÄåáë=
~å=
PPOM== bêÖÉÄåáëîçêíê~Ö=~ìë=ÑêΩÜÉêÉå=mÉêáçÇÉå=
=
= k~ÅÜ= ^ÄëÅÜäìëë= ÇáÉëÉê= _ìÅÜìåÖëîçêÖ®åÖÉ= áëí= Ç~åå= ëÅÜäáÉ≈äáÅÜ= ÇáÉ= ÉáÖÉåíäáÅÜÉ= bêJ ÖÉÄåáëîÉêïÉåÇìåÖ= òì= ÉêÑ~ëëÉåK= båíå~ÜãÉå= ~ìë= ìåÇ= báåëíÉääìåÖÉå= áå= oΩÅâä~ÖÉå= ïÉêÇÉå= ~ÄÉê= åáÅÜí= ÇáêÉâí= ~ìÑ= ÇÉã= hçåíç= PPRM= ÖÉÄìÅÜíI= ëçåÇÉêå= ÉêÑçäÖÉå= ìåíÉê= =
5. Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung
337
sÉêïÉåÇìåÖ= ÇÉê= òïáëÅÜÉåÖÉëÅÜ~äíÉíÉå= hçåíÉå= PPQM= Ó= sÉê®åÇÉêìåÖ= ÇÉê= dÉïáååJ êΩÅâä~ÖÉå=îçê=_áä~åòÉêÖÉÄåáë=ìåÇ=PPPM=Ó=båíå~ÜãÉå=~ìë=ÇÉê=h~éáí~äêΩÅâä~ÖÉK= = =
= báåëíÉääìåÖÉå=áå=ÇáÉ=dÉïáååêΩÅâä~ÖÉåW=
= PPQM== sÉê®åÇÉêìåÖÉå=ÇÉê=dÉïáååêΩÅâä~ÖÉå=îçê=_áä~åòÉêÖÉÄåáë=
=
~å=
PONM== dÉëÉíòäáÅÜÉ=oΩÅâä~ÖÉ=
=
=
POOM= oΩÅâä~ÖÉ=ÑΩê=ÉáÖÉåÉ=^åíÉáäÉ=
=
=
POPM= p~íòìåÖëã®≈áÖÉ=oΩÅâä~ÖÉå=
=
=
POQM= ^åÇÉêÉ=dÉïáååêΩÅâä~ÖÉå=
=
= _Éá=båíå~ÜãÉå=~ìë=oΩÅâä~ÖÉå=ëáåÇ=ÇáÉ=sçêëÅÜêáÑíÉå=ÇÉë=¬=NRM=fff=ìåÇ=fs=^âíd=òìê= ^ìÑä∏ëìåÖ=ÇÉê=ÖÉëÉíòäáÅÜÉå=oΩÅâä~ÖÉ=ìåÇ=ÇÉê=h~éáí~äêΩÅâä~ÖÉ=òì=ÄÉ~ÅÜíÉåK=pç=ÇΩêJ ÑÉå= Éíï~= ÖÉëÉíòäáÅÜÉ= oΩÅâä~ÖÉå= åìê= îÉêïÉåÇÉí= ïÉêÇÉåI= ïÉåå= ÇÉê= sÉêäìëí= åáÅÜí= ÇìêÅÜ= ÇáÉ= ^ìÑä∏ëìåÖ= ÑêÉá= îÉêÑΩÖÄ~êÉ= oΩÅâä~ÖÉå= Eë~íòìåÖëã®≈áÖÉ= ìåÇ= ~åÇÉêÉ= dÉJ ïáååêΩÅâä~ÖÉåF=~ìëÖÉÖäáÅÜÉå=ïÉêÇÉå=â~ååK= = =
= båíå~ÜãÉå=~ìë=dÉïáååêΩÅâä~ÖÉåW=
= PONM== dÉëÉíòäáÅÜÉ=oΩÅâä~ÖÉ=
= POOM= oΩÅâä~ÖÉ=ÑΩê=ÉáÖÉåÉ=^åíÉáäÉ=
= POPM= p~íòìåÖëã®≈áÖÉ=oΩÅâä~ÖÉå=
= POQM= ^åÇÉêÉ=dÉïáååêΩÅâä~ÖÉå=
=
~å=
PPQM== sÉê®åÇÉêìåÖÉå=ÇÉê=dÉïáååêΩÅâä~ÖÉå=îçê=_áä~åòÉêÖÉÄåáë=
=
= båíå~ÜãÉå=~ìë=h~éáí~äêΩÅâä~ÖÉåW=
= PNKK= h~éáí~äêΩÅâä~ÖÉ==
~å==
PPMM== båíå~ÜãÉå=~ìë=ÇÉê=h~éáí~äêΩÅâä~ÖÉ=
=
= aáÉ=hçåíÉå=PPQM=ìåÇ=PPMM=ïÉêÇÉå=Ç~åå=ëÅÜäáÉ≈äáÅÜ=ΩÄÉê=Ç~ë=hçåíç=PPRM=Ó=_áä~åòJ ÉêÖÉÄåáë=~ÄÖÉëÅÜäçëëÉå=ìåÇ=ÉêÜ∏ÜÉå=çÇÉê=êÉÇìòáÉêÉå=ÇáÉëÉë=ëçãáíK= = =
= dÉïáååêΩÅâä~ÖÉå=c~ää=N=EÖÉë~ãíÉ=báåëíÉääìåÖÉå=[=båíå~ÜãÉåFW=
= PPRM== _áä~åòÉêÖÉÄåáë=
=
~å=
PPQM== sÉê®åÇÉêìåÖÉå=ÇÉê=dÉïáååêΩÅâä~ÖÉå=îçê=_áä~åòÉêÖÉÄåáë=
=
= dÉïáååêΩÅâä~ÖÉå=c~ää=O=EÖÉë~ãíÉ=báåëíÉääìåÖÉå=Y=båíå~ÜãÉåFW=
= PPQM== sÉê®åÇÉêìåÖÉå=ÇÉê=dÉïáååêΩÅâä~ÖÉå=îçê=_áä~åòÉêÖÉÄåáë=
=
~å=
PPRM== _áä~åòÉêÖÉÄåáë=
=
= h~éáí~äêΩÅâä~ÖÉåW=
= PPMM== båíå~ÜãÉå=~ìë=ÇÉê=h~éáí~äêΩÅâä~ÖÉ= =
=
~å= PPRM= _áä~åòÉêÖÉÄåáë=
338
D. Jahresabschluss
a~ë= hçåíç= _áä~åòÉêÖÉÄåáë= ïáêÇ= Ç~åå= òìë~ããÉå= ãáí= ÇÉå= oΩÅâä~ÖÉåâçåíÉå= ΩÄÉê= Ç~ë=pÅÜäìëëÄáä~åòâçåíç=~ÄÖÉëÅÜäçëëÉåK= = aáÉ=îçääëí®åÇáÖÉ=bêÖÉÄåáëîÉêïÉåÇìåÖ=ëÅÜäáÉ≈í=~å=ÇáÉ=íÉáäïÉáëÉ=bêÖÉÄåáëîÉêïÉåÇìåÖ= ~åK=tìêÇÉ=ÇáÉ=sÉêïÉåÇìåÖ=ÇÉë=_áä~åòÉêÖÉÄåáëëÉë=ÄÉëÅÜäçëëÉåI=ïáêÇ=Ç~ë=_áä~åòÉêJ ÖÉÄåáë= åáÅÜí= ΩÄÉê= Ç~ë= pÅÜäìëëÄáä~åòâçåíç= ~ÄÖÉëÅÜäçëëÉåI= ëçåÇÉêå= ÇìêÅÜ= bêÖÉÄåáëJ ~ìëëÅÜΩííìåÖ=EaáîáÇÉåÇÉFI=ïÉáíÉêÉ=wìÑΩÜêìåÖÉå=òì=~åÇÉêÉå=dÉïáååêΩÅâä~ÖÉå=ìåÇ= ÇÉå= dÉïáååîçêíê~Ö= ł~ìÑÖÉòÉÜêí K= aáÉë= Öáäí= ~ääÉêÇáåÖë= åìê= áã= c~ääÉ= ÇÉë= _áä~åòÖÉJ ïáååëI= Ç~= ÄÉá= ÉáåÉã= _áä~åòîÉêäìëí= âÉáåÉ= ïÉáíÉêÉ= _áä~åòÉêÖÉÄåáëîÉêïÉåÇìåÖ= ëí~ííJ ÑáåÇÉå=â~ååK= e®ìÑáÖ=ïáêÇ=Ç~ë=_áä~åòÉêÖÉÄåáëâçåíç=~ìÅÜ=ΩÄÉê=Éáå=ëçÖK=dÉïáååîÉêïÉåÇìåÖëâçåJ íç=~ÄÖÉëÅÜäçëëÉå=ìåÇ=ÇáÉëÉë=Ç~åå=ΩÄÉê=ÇáÉ=ÄÉëÅÜêáÉÄÉåÉ=bêÖÉÄåáëîÉêïÉåÇìåÖ=EaáJ îáÇÉåÇÉI=ÉíÅKF=~ìÑÖÉä∏ëíK=aÉê=fho=ëáÉÜí=Éáå=ëçäÅÜÉë=~ÄÉê=åáÅÜí=îçêK= = = =
= PPRM== _áä~åòÉêÖÉÄåáë=
=
~å=
PPSM== bêÖÉÄåáë~ìëëÅÜΩííìåÖ=
=
=
PPUM= báåëíÉääìåÖÉå=áå=dÉïáååêΩÅâä~ÖÉå=å~ÅÜ=_áä~åòÉêÖÉÄåáë=
=
=
PPVM= bêÖÉÄåáëîçêíê~Ö=~ìÑ=åÉìÉ=oÉÅÜåìåÖ=
=
= ^åëÅÜäáÉ≈ÉåÇ=ëáåÇ=åçÅÜ=ÑçäÖÉåÇÉ=_ìÅÜìåÖëí®íáÖâÉáíÉå=ÇìêÅÜòìÑΩÜêÉåW= a~ë=hçåíç=PPSM=ëíÉääí=ÉáåÉ=sÉêÄáåÇäáÅÜâÉáí=ÖÉÖÉåΩÄÉê=ÇÉå=dÉëÉääëÅÜ~ÑíÉêå=Ç~ê=ìåÇ= â~åå=~äë=ëçäÅÜÉ=ìåíÉê=ÇÉå=łëçåëíáÖÉå=sÉêÄáåÇäáÅÜâÉáíÉå =~ìëÖÉïáÉëÉå=EìãÖÉÄìÅÜíF= ïÉêÇÉå= çÇÉê= ÇáêÉâí= ÇìêÅÜ= dÉÖÉåÄìÅÜìåÖ= ~ìÑ= ÉáåÉã= w~ÜäìåÖëãáííÉäâçåíç= ÄÉÖäáJ ÅÜÉå=ïÉêÇÉåK= a~ë= hçåíç= PPUM= áëí= ÇìêÅÜ= dÉÖÉåÄìÅÜìåÖ= ~ìÑ= ÇÉå= ÉåíëéêÉÅÜÉåÇÉå= dÉïáååêΩÅâä~J ÖÉåâçåíÉå=~ìÑòìä∏ëÉåK= a~ë= hçåíç= PPVM= áëí= ΩÄÉê= Ç~ë= pÅÜäìëëÄáä~åòâçåíç= ~ÄòìëÅÜäáÉ≈ÉåK= fã= åÉìÉå= dÉJ ëÅÜ®Ñíëà~Üê=ãìëë=~ÄÉê=ÉáåÉ=rãÄìÅÜìåÖ=~ìÑ=Ç~ë=hçåíç=PPOM=Ó=bêÖÉÄåáëîçêíê~Ö=~ìë= ÑêΩÜÉêÉå=mÉêáçÇÉå=ÉêÑçäÖÉåI=Ç~=ÇáÉëÉë=hçåíç=ïáÉÇÉê=ÑΩê=ÇÉå=g~ÜêÉë~ÄëÅÜäìëë=ÄÉå∏J íáÖí=ïáêÇK= = ⌦= _ÉáëéáÉäW= aáÉ= m~ëëáîëÉáíÉ= ÇÉê= _áä~åò= ÉáåÉê= ^âíáÉåÖÉëÉääëÅÜ~Ñí= ÉåíÜ®äí= çÜåÉ= _ÉêΩÅâëáÅÜíáÖìåÖ= ÇÉê=dÉïáååîÉêïÉåÇìåÖëÄÉëÅÜäΩëëÉ=òìã=_áä~åòëíáÅÜí~Ö=ìåíÉê=~åÇÉêÉã=RKMMMKMMMIMM= bìêç=ÖÉòÉáÅÜåÉíÉë=h~éáí~äI=PMMKMMMIMM=bìêç=h~éáí~äêΩÅâä~ÖÉI=RMKMMMIMM=bìêç=ÖÉëÉíòJ äáÅÜÉ= oΩÅâä~ÖÉ= ìåÇ= ÉáåÉå= sÉêäìëíîçêíê~Ö= îçå= NMKMMMIMM= bìêçK= wìÇÉã= áëí= ÄÉâ~ååíI= Ç~ëë= ÇÉê= dÉïáåå= ÇÉë= ~ÄÖÉä~ìÑÉåÉå= dÉëÅÜ®Ñíëà~ÜêÉë= ÄÉá= OMMKMMMIMM= bìêç= E^ìÑïÉåJ ÇìåÖÉåW=UMMKMMMIMM=bìêçX=bêíê®ÖÉW=NKMMMKMMMIMM=bìêçF=äáÉÖíK= a~=h~éáí~äêΩÅâä~ÖÉ=ìåÇ=ÖÉëÉíòäáÅÜÉ=oΩÅâä~ÖÉ=òìë~ããÉå=åìê=PRMKMMMIMM=bìêçI=~äëç= åìê=T=B=ÇÉë=ÖÉòÉáÅÜåÉíÉå=h~éáí~äë=~ìëã~ÅÜÉåI=ëáåÇ=å~ÅÜ=¬=NRM=ff=^âíd=R=B=ÇÉë=ìã= ÇÉå= sÉêäìëíîçêí~Ö= ÇÉë= sçêà~ÜêÉë= êÉÇìòáÉêíÉå= g~ÜêÉëΩÄÉêëÅÜìëë= áå= ÇáÉ= ÖÉëÉíòäáÅÜÉ= oΩÅâä~ÖÉ=ÉáåòìëíÉääÉåK= =
=
5. Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung
=
g~ÜêÉëΩÄÉêëÅÜìëë=
Ó=
sÉêäìëíîçêíê~Ö=
=
=
339
OMMIMMMIMM= = NMKMMMIMM= = NVMKMMMIMM= →=Ç~îçå=R=B=Z=VKRMMIMM=
= wìÇÉã= ã~ÅÜÉå= sçêëí~åÇ= ìåÇ= ^ìÑëáÅÜíëê~í= îçå= áÜêÉã= oÉÅÜí= dÉÄê~ìÅÜI= ã~ñáã~ä== RM=B=ÇÉë=ìã=ÇÉå=sÉêäìëíîçêíê~Ö=ìåÇ=ÇáÉ=ÉêÑçêÇÉêäáÅÜÉå=wìÑΩÜêìåÖÉå=òìê=ÖÉëÉíòäáJ ÅÜÉå= oΩÅâä~ÖÉ= îÉêãáåÇÉêíÉå= g~ÜêÉëΩÄÉêëÅÜìëëÉë= áå= ÇáÉ= ~åÇÉêÉå= dÉïáååêΩÅâä~ÖÉå= ÉáåòìëíÉääÉåK= =
=
g~ÜêÉëΩÄÉêëÅÜìëë=
OMMIMMMIMM= =
Ó=
sÉêäìëíîçêíê~Ö=
Ó=
báåëíÉääìåÖÉå=áå=ÇáÉ= ÖÉëÉíòäáÅÜÉ=oΩÅâä~ÖÉ=
=
=
NMKMMMIMM= = VKRMMIMM= = NUMKRMMIMM= →=Ç~îçå=RM=B=Z=VMKORMIMM=
^åÜ~åÇ=ÇáÉëÉê=^åÖ~ÄÉå=ëçääÉå=åìå=~ääÉ=sÉêÄìÅÜìåÖÉå=òìê=íÉáäïÉáëÉå=bêÖÉÄåáëîÉêJ ïÉåÇìåÖ=ÇìêÅÜÖÉÑΩÜêí=ïÉêÇÉåK= = ENF=§ÄÉêíê~ÖìåÖ=ÇÉë=g~ÜêÉëΩÄÉêëÅÜìëëÉë=~ìÑ=Ç~ë=_áä~åòÉêÖÉÄåáëâçåíçW= UMOM= =
OMMKMMMIMM=
~å=
PPRM=
OMMKMMMIMM=
EOF=§ÄÉêíê~ÖìåÖ=ÇÉë=sÉêäìëíîçêíê~Öë=~ìÑ=Ç~ë=_áä~åòÉêÖÉÄåáëâçåíçW= PPRM= =
NMKMMMIMM=
~å=
PPOM=
NMKMMMIMM=
EPF=báåëíÉääìåÖÉå=áå=ÇáÉ=dÉïáååêΩÅâä~ÖÉåW= PPQM= = =
VVKTRMIMM= =
~å=
PONM=
VKRMMIMM=
=
POQM=
VMKORMIMM=
EQF=hçåíÉå~ÄëÅÜäìëë=łsÉê®åÇÉêìåÖÉå=ÇÉê=dÉïáååêΩÅâä~ÖÉå=îçê=_áä~åòÉêÖÉÄåáë W= PPRM= =
VVKTRMIMM=
~å=
PPQM=
VVKTRMIMM=
ERF=^ÄëÅÜäìëë=ÇÉë=hçåíçë=ł_áä~åòÉêÖÉÄåáë W= PPRM= =
VMKORMIMM=
~å=
UMNM=
VMKORMIMM=
ESF=^ÄëÅÜäìëë=ÇÉë=hçåíçë=łÖÉòÉáÅÜåÉíÉë=h~éáí~ä =ìåÇ=ÇÉê=oΩÅâä~ÖÉåâçåíÉåW= ~K= PMMM=
RKMMMKMMMIMM=
~å=
UMNM=
RKMMMKMMMIMM=
ÄK= PNMM=
PMMKMMMIMM=
~å=
UMNM=
PMMKMMMIMM=
ÅK= PONM=
RVKRMMIMM=
~å=
UMNM=
RVKRMMIMM=
ÇK= POQM= =
VMKORMIMM=
~å=
UMNM=
VMKORMIMM=
=
340
D. Jahresabschluss
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==========UMOM=
^ìÑïK== UMMKMMMIMM= bêíêK=
e= = p=
===========PPRM=
e=
NKMMMKMMMIMM= =
EOF=
NMKMMMIMM= ENF=
OMMKMMMIMM= =
= =
EQF=
VVKTRMIMM= =
=
=
NKMMMKMMMIMM= =
NKMMMKMMMIMM= =
ERF=
VMKORMIMM= =
=
=
= =
= =
OMMKMMMIMM= =
OMMKMMMIMM=
ENF=
=
OMMKMMMIMM=
= p=
==========PPQM=
e= = p=
===========PPOM=
e=
EPF==
VVKTRMIMM= EQF=
VVKTRMIMM= =
^_=
NMKMMMIMM= EOF=
NMKMMMIMM=
=
VVKTRMIMM= =
VVKTRMIMM= =
=
NMKMMMIMM= =
NMKMMMIMM=
p=
==========PONM=
ESÅF==
RVKRMMIMM= ^_=
RMKMMMIMM= =
= EPF=
= =
=
=
RVKRMMIMM= =
p=
==========PNMM=
e= = p=
======POQM=
e=
ESÇF=
VMKORMIMM= EPF=
VMKORMIMM=
VKRMMIMM= =
=
VMKORMIMM= =
VMKORMIMM=
RVKRMMIMM= =
=
= =
=
= e= = p=
==========PMMM=
e=
ESÄF==
PMMKMMMIMM= ^_=
PMMKMMMIMM= =
ES~F=
RKMMMKMMMIMM= ^_=
RKMMMKMMMIMM=
=
PMMKMMMIMM= =
PMMKMMMIMM= =
=
RKMMMKMMMIMM= =
RKMMMKMMMIMM=
= p=
=
e= = _áä~åò~åë®íòÉW= ←=dÉòÉáÅÜåÉíÉë=h~éáí~ä=
=
= ES~F=
RKMMMKMMMIMM= =
=
= ESÄF=
PMMKMMMIMM= =
=
= ESÅF=
RVKRMMIMM= =
←=dÉëÉíòäáÅÜÉ=dÉïáååêΩÅâä~ÖÉ=
= ESÇF=
VMKORMIMM=
←=^åÇÉêÉ=dÉïáååêΩÅâä~ÖÉå
= ERF=
VMKORMIMM= =
←=_áä~åòÉêÖÉÄåáë=
=
=
==========UMNM=
←=h~éáí~äêΩÅâä~ÖÉ=
6.
Rückstellungen
=
6.1 Allgemeines aáÉ=m~ëëáîáÉêìåÖ=îçå=oΩÅâëíÉääìåÖÉå=ÇáÉåí=ÇÉã=wïÉÅâI=âΩåÑíáÖÉI=ÜáåëáÅÜíäáÅÜ=áÜêÉë= båíëíÉÜÉåë=çÇÉê=áÜêÉê=e∏ÜÉ=ìåÇ=ÖÉÖÉÄÉåëÑ~ääë=áÜêÉë=c®ääáÖâÉáíëòÉáíéìåâíë=ìåÖÉïáëëÉ= ^ìëò~ÜäìåÖÉåI=ÇáÉ=Ç~ë=~ÄÖÉä~ìÑÉåÉ=dÉëÅÜ®Ñíëà~Üê=ÄÉíêÉÑÑÉåI=ÇÉã=dÉëÅÜ®Ñíëà~Üê=ÇÉê= sÉêìêë~ÅÜìåÖ= òìòìçêÇåÉå= EéÉêáçÇÉåÖÉêÉÅÜíÉ= bêÑçäÖëÉêãáííäìåÖFK= aáÉ= _áäÇìåÖ= îçå= oΩÅâëíÉääìåÖÉå=~ã=g~ÜêÉëÉåÇÉ=ïáêÇ=~ì≈ÉêÇÉã=ÇìêÅÜ=Ç~ë=sçêëáÅÜíëéêáåòáéI=ïÉäÅÜÉë= ÉáåÉ=sçêëçêÖÉ=ÑΩê=ÄÉêÉáíë=îÉêìêë~ÅÜíÉ=òìâΩåÑíáÖÉ=^ìëÖ~ÄÉå=îÉêä~åÖíI=ìåÇ=Ç~ë=sçääJ ëí®åÇáÖâÉáíëéêáåòáéI= Ç~ë= ìåíÉê= ~åÇÉêÉã= òì= ÉáåÉã= îçääëí®åÇáÖÉå= ^ìëïÉáë= ~ääÉê= ìåJ ÖÉïáëëÉå=sÉêÄáåÇäáÅÜâÉáíÉå=îÉêéÑäáÅÜíÉíI=ÄÉÖêΩåÇÉí= dêìåÇë®íòäáÅÜ=ëíÉääÉå=oΩÅâëíÉääìåÖÉå=cêÉãÇâ~éáí~ä=Ç~êI=Ç~=ÄÉêÉáíë=^åëéêΩÅÜÉ=aêáííÉê= ÄÉëíÉÜÉå=çÇÉê=sçêëçêÖÉ=ÑΩê=w~ÜäìåÖÉå=~å=aêáííÉ=ÖÉíêçÑÑÉå=ïáêÇI=~ìÅÜ=ïÉåå=áå=ÄÉáJ ÇÉå=c®ääÉå=ÇáÉ=ÉåíÖΩäíáÖÉ=e∏ÜÉ=ÇÉê=pÅÜìäÇ=åçÅÜ=åáÅÜí=ÄÉâ~ååí=áëíK== =
= =
s=
oΩÅâëíÉääìåÖÉå=îëK=îÉêï~åÇíÉ=_áä~åòéçëáíáçåÉå=
=
aÉê= ¬= OQV= ed_= ìåíÉêëÅÜÉáÇÉí= sÉêÄáåÇäáÅÜâÉáíëJ= ìåÇ= ^ìÑï~åÇëêΩÅâëíÉääìåÖÉåK= wì= ÇÉå= sÉêÄáåÇäáÅÜâÉáíëêΩÅâëíÉääìåÖÉå= E^ì≈ÉåîÉêéÑäáÅÜíìåÖÉåW= sÉêéÑäáÅÜíìåÖÉå= ÖÉÖÉåΩÄÉê=aêáííÉåF=ò®ÜäÉå=oΩÅâëíÉääìåÖÉå=ÑΩêW= ìåÖÉïáëëÉ=sÉêÄáåÇäáÅÜâÉáíÉå=E¬=OQV=f=pK=N=ed_F= ÇêçÜÉåÇÉ=sÉêäìëíÉ=~ìë=ëÅÜïÉÄÉåÇÉå=dÉëÅÜ®ÑíÉå=E¬=OQV=f=pK=N=ed_F= dÉï®ÜêäÉáëíìåÖÉå= çÜåÉ= êÉÅÜíäáÅÜÉ= sÉêéÑäáÅÜíìåÖ= Ehìä~åòêΩÅâëíÉääìåÖ= å~ÅÜ== ¬=OQV=f=pK=O=kêK=O=ed_F= wì=ÇÉå=oΩÅâëíÉääìåÖÉå=ÑΩê=ìåÖÉïáëëÉ=sÉêÄáåÇäáÅÜâÉáíÉå=ò®ÜäÉå=áåëÄÉëçåÇÉêÉW= oΩÅâëíÉääìåÖÉå= ÑΩê= mÉåëáçåëîÉêéÑäáÅÜíìåÖÉå= EÑΩê= ^äíJ= ìåÇ= kÉìòìë~ÖÉå= å~ÅÜ== ^êíK=OU=f=ed_bdF= oΩÅâëíÉääìåÖÉå= ÑΩê= éÉåëáçåë®ÜåäáÅÜÉ= ìåÇ= áåÇáêÉâíÉ= sÉêéÑäáÅÜíìåÖÉå== E^êíK=OU=f=ed_bdF= píÉìÉêêΩÅâëíÉääìåÖÉå=ÑΩê=í~íë®ÅÜäáÅÜÉ=ìåÇ=ä~íÉåíÉ=píÉìÉêå=E¬=OTQ=f=ed_F= oΩÅâëíÉääìåÖÉå=ÑΩê=ëçåëíáÖÉ=ìåÖÉïáëëÉ=sÉêÄáåÇäáÅÜâÉáíÉå=EòK_K=mêçòÉëëâçëíÉåJ ^ÄëÅÜäìëëJI= mêΩÑìåÖëJ= ìåÇ= _Éê~íìåÖëâçëíÉåI= _ÉêìÑëÖÉåçëëÉåëÅÜ~ÑíëÄÉáíê®ÖÉI= _çåáI=_ΩêÖëÅÜ~Ñíëáå~åëéêìÅÜå~ÜãÉI=dÉï®ÜêäÉáëíìåÖëîÉêéÑäáÅÜíìåÖÉåI=ÖÉïáååJ ~ÄÜ®åÖáÖÉ= båíÖÉäíÉI= m~íÉåíêÉÅÜíëîÉêäÉíòìåÖI= mêçîáëáçåëîÉêéÑäáÅÜíìåÖÉåI= mêçJ òÉëëâçëíÉåI=pçòá~äîÉêéÑäáÅÜíìåÖÉåI=mÑ~åÇÖÉäÇI=oÉâìäíáîáÉêìåÖI=ìëïKF= iáÉÖÉå=ÄÉëíáããíÉ=^ìÑïÉåÇìåÖÉå=îçêI=ëç=ëéêáÅÜí=ã~å=îçå=^ìÑï~åÇëêΩÅâëíÉääìåJ ÖÉå=EfååÉåîÉêéÑäáÅÜíìåÖFK=wì=ÇáÉëÉå=ò®ÜäÉå=oΩÅâëíÉääìåÖÉå=ÑΩêW= =
áã=cçäÖÉà~Üê=å~ÅÜÖÉÜçäíÉ=^Äê~ìãÄÉëÉáíáÖìåÖ=E¬=OQV=f=pK=O=kêK=N=ed_F= áå=áÜêÉê=báÖÉå~êí=ÖÉå~ì=ìãëÅÜêáÉÄÉåÇÉ=^ìÑïÉåÇìåÖÉå=E¬=OQV=ff=ed_F=
342
D. Jahresabschluss
ìåíÉêä~ëëÉåÉ=fåëí~åÇÜ~äíìåÖ= ãáí=k~ÅÜÜçäìåÖ=áååÉêÜ~äÄ=ÇÉê=ÉêëíÉå=P=jçå~íÉ=ÇÉë=ÑçäÖÉåÇÉå=dÉëÅÜ®ÑíëJ à~ÜêÉë=E¬=OQV=f=pK=O=kêK=N=ed_F= ãáí= k~ÅÜÜçäìåÖ= òïáëÅÜÉå= QK= ìåÇ= NOK= jçå~í= ÇÉë= ÑçäÖÉåÇÉå= dÉëÅÜ®ÑíëJ à~ÜêÉë=E¬=OQV=f=pK=P=ed_F=
cΩê= ~ääÉ= ~åÇÉêÉåI= åáÅÜí= Éñéäáòáí= îçã= dÉëÉíòÖÉÄÉê= ÖÉêÉÖÉäíÉå= p~ÅÜîÉêÜ~äíÉ= áëí= ÇáÉ= _áäÇìåÖ= îçå= oΩÅâëíÉääìåÖÉå= EòK_K= ÑΩê= Ç~ë= ~ääÖÉãÉáåÉ= råíÉêåÉÜãÉåëêáëáâçF= å~ÅÜ== ¬=OQV=fff=ed_=ìåòìä®ëëáÖK= =
^ìëÖÉï®ÜäíÉ=oΩÅâëíÉääìåÖëíóéÉå=áã=aÉí~áä=
s=
= =
6.2 Ansatz- und Bewertungsvorschriften fã= cçäÖÉåÇÉå= ïáêÇ= âìêò= ÄÉëÅÜêÉáÄÉåI= ïÉäÅÜÉ= ÇÉê= ìåíÉê= a= SKN= ~ìÑÖÉÑΩÜêíÉå= oΩÅâJ ëíÉääìåÖëíóéÉå=áå=e~åÇÉäëJ=ìåÇ=píÉìÉêÄáä~åò=~åÖÉëÉíòí=ïÉêÇÉå=ÇΩêÑÉå=çÇÉê=ãΩëëÉå= ÄòïK=îÉêÄçíÉå=ëáåÇK=bë=ïáêÇ=~ì≈ÉêÇÉã=âìêò=~ìÑ=ÇáÉ=ïÉëÉåíäáÅÜëíÉå=_ÉïÉêíìåÖëîçêJ ëÅÜêáÑíÉå=áã=wìë~ããÉåÜ~åÖ=ãáí=oΩÅâëíÉääìåÖÉå=ÉáåÖÉÖ~åÖÉåK=
6.2.1
Ansatzkriterien in Handels- und Steuerbilanz
aáÉ= å~ÅÜÑçäÖÉåÇÉ= ^ÄÄáäÇìåÖ= òÉáÖí= ÇáÉ= ïáÅÜíáÖëíÉå= ^åë~íòéÑäáÅÜíÉåI= JîÉêÄçíÉ= ìåÇ== Jï~ÜäêÉÅÜíÉ=ÑΩê=oΩÅâëíÉääìåÖÉå=áå=ÇÉê=e~åÇÉäëJ=ìåÇ=píÉìÉêÄáä~åòK= =
= =
sÉêÄáåÇäáÅÜâÉáíëJ êΩÅâëíÉääìåÖÉå=
^ìÑï~åÇëJ êΩÅâëíÉääìåÖÉå=
^ìÑï~åÇëJ êΩÅâëíÉääìåÖÉå=
= =
ÄÉëíáããíÉ=^ìÑïÉåÇìåÖÉå=áã= páååÉ=ÇÉë=¬=OQV=ff=ed_=
=
råíÉêä~ëëÉåÉ=fåëí~åÇÜ~äíìåÖ= ãáí=k~ÅÜÜçäìåÖ=áã=OK==Äáë=QK= nì~êí~ä=ÇÉë=cçäÖÉà~ÜêÉë=
=
ÇêçÜÉåÇÉ=sÉêäìëíÉ=~ìë= ëÅÜïÉÄÉåÇÉå=dÉëÅÜ®ÑíÉå=
=
ìåÄÉïáëëÉ=sÉêÄáåÇäáÅÜâÉáíÉå=
=
dÉï®ÜêäÉáëíìåÖ=çÜåÉ= êÉÅÜíäáÅÜÉå=dêìåÇ=
=
^Äê~ìãÄÉëÉáíáÖìåÖ=áã= cçäÖÉà~Üê=
=
råíÉêä~ëëÉåÉ=fåëí~åÇÜ~äíìåÖ= ãáí=k~ÅÜÜçäìåÖ=áã=NK=nì~êí~ä= ÇÉë=cçäÖÉà~ÜêÉë=
=
=
^åë~íòéÑäáÅÜí=áå=ÇÉê=e~åÇÉäëÄáä~åò=
^åë~íòï~ÜäêÉÅÜí=áå=ÇÉê= e~åÇÉäëÄáä~åò= ¬=OQV=fI=ff=ed_=
¬=OQV=f=ed_=
^åë~íòéÑäáÅÜí=áå=ÇÉê=píÉìÉêÄáä~åò= ¬=R=f=bpíd=
^åë~íòJ îÉêÄçí== ¬=R=fs=~= bpíd=
=
^ÄÄáäÇìåÖ=VQW=^åë~íòîçêëÅÜêáÑíÉå=ÑΩê=oΩÅâëíÉääìåÖÉå= =
^åë~íòîÉêÄçí=áå=ÇÉê= píÉìÉêÄáä~åò= ¬=R=f=bpíd=
6. Rückstellungen
343
eáåëáÅÜíäáÅÜ=ÇÉê=j~≈ÖÉÄäáÅÜâÉáí=ÄÉá=oΩÅâëíÉääìåÖÉå=áëí=ÑÉëíòìëíÉääÉåI=Ç~ëë=ÖêìåÇë®íòJ äáÅÜ=m~ëëáîáÉêìåÖëÖÉÄçíÉ=áå=ÇÉê=e~åÇÉäëÄáä~åò=ãáí=m~ëëáîáÉêìåÖëÖÉÄçíÉå=áå=píÉìÉêÄáJ ä~åò= ìåÇ= m~ëëáîáÉêìåÖëï~ÜäêÉÅÜíÉ= áå= ÇÉê= e~åÇÉäëÄáä~åò= ãáí= m~ëëáîáÉêìåÖëîÉêÄçíÉå= áå=ÇÉê=píÉìÉêÄáä~åò=ÉáåÜÉêÖÉÜÉåK=iÉÇáÖäáÅÜ=ÄÉá=oΩÅâëíÉääìåÖÉå=ÑΩê=ÇêçÜÉåÇÉ=sÉêäìëJ íÉ=~ìë=ëÅÜïÉÄÉåÇÉå=dÉëÅÜ®ÑíÉå=ïáêÇ=~ìë=ÉáåÉã=Ü~åÇÉäëêÉÅÜíäáÅÜÉå=m~ëëáîáÉêìåÖëJ ÖÉÄçí=Éáå=ëíÉìÉêêÉÅÜíäáÅÜÉë=m~ëëáîáÉêìåÖëîÉêÄçíK=
6.2.2
Ausgewählte Vorschriften der Rückstellungsbewertung
6.2.2.1
Bewertung nach vernünftiger kaufmännischer Beurteilung
k~ÅÜ= ¬= ORP= f= pK= O= ed_= áëí= ÇÉê= ï~ÜêëÅÜÉáåäáÅÜëíÉ= tÉêí= ÇÉê= sÉêéÑäáÅÜíìåÖ= ã~≈ÖÉÄJ äáÅÜK= aáÉë= ÄÉÇÉìíÉí= âçåâêÉíI= Ç~ëë= píÉìÉêêΩÅâëíÉääìåÖÉå= ÉáåÇÉìíáÖ= òì= ÄÉêÉÅÜåÉå= ëáåÇI= mÉåëáçåëêΩÅâëíÉääìåÖÉå= ëí~íáëíáëÅÜÉ= a~íÉå= òìÖêìåÇÉ= äáÉÖÉå= ãΩëëÉå= ìåÇ= ~åJ ëçåëíÉå=pÅÜ®íòìåÖÉå=îçêòìåÉÜãÉå=ëáåÇK=_Éá=ÇÉê=tÉêíÉêãáííäìåÖ=ëáåÇ=òìÇÉã=âΩåÑJ íáÖÉ= sçêíÉáäÉ= áå= wìë~ããÉåÜ~åÖ= ãáí= ÉáåÉê= sÉêéÑäáÅÜíìåÖ= ÖÉÖÉåòìêÉÅÜÉå= EòK_K= ^åJ ëéêΩÅÜÉ=~å=ÉáåÉ=sÉêëáÅÜÉêìåÖFK= 6.2.2.2
Grundsatz der Vorsicht
iáÉÖí= ÉáåÉ= _~åÇÄêÉáíÉ= ã∏ÖäáÅÜÉê= tÉêíÉ= îçêI= ëç= ãìëë= ÇÉê= ï~ÜêëÅÜÉáåäáÅÜëíÉ= tÉêí= å~ÅÜ=¬=ORP=f=pK=O=ed_=ÖÉï®Üäí=ïÉêÇÉåK=aáÉëÉê=áëí=ìã=ÉáåÉ=sçêëáÅÜíëâçãéçåÉåíÉ=òì= ÉêÖ®åòÉåK= _Éá= _~åÇÄêÉáíÉå= ÖäÉáÅÜï~ÜêëÅÜÉáåäáÅÜÉê= tÉêíÉ= áëí= å~ÅÜ= ÇÉã= dêìåÇë~íò= ÇÉê=sçêëáÅÜí=E¬=ORO=f=kêK=Q=ed_F=ÇÉê=Ü∏ÅÜëíÉ=tÉêí=~åòìëÉíòÉåK= = =
s=
tÉáíÉêÉ=_ÉïÉêíìåÖëîçêëÅÜêáÑíÉå=ÑΩê=oΩÅâëíÉääìåÖÉå=
6.3 Verbuchung aáÉ= sÉêÄìÅÜìåÖ= ÇÉê= oΩÅâëíÉääìåÖëÄáäÇìåÖ= ~ã= _áä~åòëíáÅÜí~Ö= ÉêÑçäÖí= å~ÅÜ= ÑçäÖÉåJ ÇÉã=_ìÅÜìåÖëëÅÜÉã~W= = =
=
=
^ìÑï~åÇëâçåíç=EkÉííçïÉêíF=
~å=
oΩÅâëíÉääìåÖëâçåíç=EkÉííçïÉêíF=
=
=
bë=ïáêÇ=Ç~ë=^ìÑï~åÇëâçåíç=ÄÉä~ëíÉíI=Ç~ëë=ÄÉá=í~íë®ÅÜäáÅÜ=ÉêÑçäÖíÉê=^ìëò~ÜäìåÖ=áã= ä~ìÑÉåÇÉå= dÉëÅÜ®Ñíëà~Üê= ~ìÅÜ= ÄÉä~ëíÉí= ïçêÇÉå= ï®êÉ= EòK_K= ^ìÑïÉåÇìåÖÉå= ÑΩê= oçÜJ ëíçÑÑÉ= ÄÉá= ÉáåÉê= oΩÅâëíÉääìåÖ= ÑΩê= ÉáåÉå= ÇêçÜÉåÇÉå= sÉêäìëí= ~ìë= ÉáåÉã= oçÜëíçÑÑÖÉJ ëÅÜ®ÑíFK=_ÉëíÉÜí=råâä~êÜÉáí=ΩÄÉê=ÇÉå=^ìÑï~åÇëíóé=EÄÉá=dÉï®ÜêäÉáëíìåÖÉå=â∏ååíÉå= mÉêëçå~äJ= çÇÉê= j~íÉêá~ä~ìÑïÉåÇìåÖÉå= îçêäáÉÖÉåFI= ëç= áëí= ìåíÉê= ÇÉå= łëçåëíáÖÉå= ÄÉJ íêáÉÄäáÅÜÉå=^ìÑïÉåÇìåÖÉå =ESVUM=Ó=wìÑΩÜêìåÖÉå=òì=oΩÅâëíÉääìåÖÉåF=òì=ÄìÅÜÉåK= _Éá=ìãë~íòëíÉìÉêéÑäáÅÜíáÖÉå=^ìÑïÉåÇìåÖÉå=ëáåÇ=~ìÑ=ÇÉã=oΩÅâëíÉääìåÖëâçåíç=EàÉ= å~ÅÜ=oΩÅâëíÉääìåÖëíóé=hçåíç=ÇÉê=dêìééÉ=PTI=PU=çÇÉê=PV=ÇÉë=fhoF=ÖêìåÇë®íòäáÅÜ=åìê= ÇáÉ= kÉííçïÉêíÉ= òì= îÉêÄìÅÜÉåI= Ç~= åçÅÜ= âÉáåÉ= iÉáëíìåÖ= ÉêÄê~ÅÜí= ïìêÇÉ= ìåÇ= âÉáå= _ÉäÉÖ=òìê=_ÉëíáããìåÖ=ÇÉê=sçêëíÉìÉêÜ∏ÜÉ=îçêäáÉÖíK=bêëí=ÄÉá=oÉÅÜåìåÖëÉáåÖ~åÖ=ìåÇ= ÉêÑçäÖíÉê=iÉáëíìåÖ=Ç~êÑ=ÉáåÉ=_ìÅÜìåÖ=~ìÑ=ÇÉã=hçåíç=OSMM=ÉêÑçäÖÉåK= bë= ïáêÇ= ~äëç= òìã= _áä~åòëíáÅÜí~Ö= Éáå= ^ìÑï~åÇ= îÉêêÉÅÜåÉíI= ëç= Ç~ëë= ëÉäÄáÖÉê= áå= ÇÉê= dìsJoÉÅÜåìåÖ= ÇÉë= ~ÄÖÉä~ìÑÉåÉå= dÉëÅÜ®Ñíëà~ÜêÉë= òìã= ^åë~íò= âçããíK= aìêÅÜ= ÇáÉ= =
344
D. Jahresabschluss
dÉÖÉåÄìÅÜìåÖ= ~ìÑ= ÇÉã= é~ëëáîÉå= oΩÅâëíÉääìåÖëâçåíç= EsÉêÄáåÇäáÅÜâÉáíëÅÜ~ê~âíÉêF= ïáêÇ= ëáÅÜÉêÖÉëíÉääíI= Ç~ëë= áã= âçããÉåÇÉå= dÉëÅÜ®Ñíëà~Üê= ÇáÉ= w~ÜäìåÖ= ÄòïK= ^ìÑä∏J ëìåÖ=ÇÉê=oΩÅâëíÉääìåÖ=ÉáåÉå=ÉêÑçäÖëåÉìíê~äÉå=`Ü~ê~âíÉê=Ü~íK=tìêÇÉ=ÇáÉ=oΩÅâëíÉäJ äìåÖ= ~ääÉêÇáåÖë= òì= ÜçÅÜ= çÇÉê= òì= åáÉÇêáÖ= ÖÉëÅÜ®íòíI= ÉåíëíÉÜí= áã= cçäÖÉà~Üê= áå= e∏ÜÉ= ÇÉê= aáÑÑÉêÉåò= Éáå= ëçåëíáÖÉê= ÄÉíêáÉÄäáÅÜÉê= bêíê~Ö= ÄòïK= ^ìÑï~åÇK= bë= ëáåÇ= ÇÉãå~ÅÜ= ÑçäÖÉåÇÉ=_ìÅÜìåÖëÑ®ääÉ=ÄÉá=oΩÅâëíÉääìåÖë~ìÑä∏ëìåÖ=òì=ìåíÉêëÅÜÉáÇÉåW= = =
= NK=c~ääW=í~íë®ÅÜäáÅÜÉê=^ìÑï~åÇ=[=oΩÅâëíÉääìåÖ= =
= = =
oΩÅâëíÉääìåÖëâçåíç= ^ìÑï~åÇëâçåíç= EÉîíäK=píÉìÉêF=
~å=
w~ÜäìåÖëâçåíç=
=
= OK=c~ääW=í~íë®ÅÜäáÅÜÉê=^ìÑï~åÇ=Y=oΩÅâëíÉääìåÖ= =
= = =
oΩÅâëíÉääìåÖëâçåíç= EÉîíäK=píÉìÉêF= =
~å= =
w~ÜäìåÖëâçåíç= bêíê~Öëâçåíç=
=
= PK=c~ääW=í~íë®ÅÜäáÅÜÉê=^ìÑï~åÇ=Z=oΩÅâëíÉääìåÖ= =
= =
oΩÅâëíÉääìåÖëâçåíç= EÉîíäK=píÉìÉêF=
~å=
w~ÜäìåÖëâçåíç=
=
=
=
aáÉ=^ìÑä∏ëìåÖ=ÉáåÉê=oΩÅâëíÉääìåÖ=áëí=å~ÅÜ=ÇÉã=dêìåÇë~íò=ÇÉê=oáÅÜíáÖâÉáí=ìåÇ=táääJ âΩêÑêÉáÜÉáí=îÉêéÑäáÅÜíÉåÇI=ïÉåå=ÇáÉ=dêΩåÇÉ=ÑΩê=ÇáÉ=oΩÅâëíÉääìåÖëÄáäÇìåÖ=ïÉÖÖÉÑ~äJ äÉå= ëáåÇ= Eo= RKT= ufff= bpíoI= e= RKT= ufff= bpíeFK= báåÉ= ïáääâΩêäáÅÜÉ= ^ìÑä∏ëìåÖ= áëí= å~ÅÜ== ¬=OQV=fff=pK=O=ed_=åáÅÜí=òìä®ëëáÖK= =
⌦= _ÉáëéáÉä=NW= báå= råíÉêåÉÜãÉå= êÉÅÜåÉí= Ç~ãáíI= Ç~ëë= ÑΩê= Ç~ë= ~ÄÖÉä~ìÑÉåÉ= dÉëÅÜ®Ñíëà~Üê= Éáå= _ÉJ ëÅÜÉáÇ=ΩÄÉê=ÇáÉ=dÉïÉêÄÉÉêíê~ÖëëíÉìÉê=áå=e∏ÜÉ=îçå=Å~K=NMKMMMIMM=bìêç=ÉáåÖÉÜíK=aÉê= píÉìÉê~ìÑï~åÇ=áëí=~ã=PNKNOK=òì=ÄìÅÜÉåK= =
_Éå∏íáÖíÉ=hçåíÉåW= =
TTMM=Ó=dÉïÉêÄÉÉêíê~ÖëíÉìÉê= PUMM=Ó=oΩÅâëíÉääìåÖÉå=ÑΩê=dÉïÉêÄÉÉêíê~ÖëëíÉìÉê= =
_ìÅÜìåÖW= =
TTMM=
NMKMMMIMM=
~å=
PUMM=
NMKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= PUMM=
= =
==========TTMM= NMKMMMIMM
=
e= = = =
p= =
======PUMM= TTMM=
e= NMKMMMIMM=
6. Rückstellungen
345
fã=åÉìÉå=g~Üê=ïáêÇ=åìå=ÇÉê=í~íë®ÅÜäáÅÜÉ=^ìÑï~åÇ=îçå= ~F= NMKMMMIMM=bìêç=
ÄF= UKMMMIMM=bìêç=
ÅF= NOKMMMIMM=bìêç=
éÉê=_~åâΩÄÉêïÉáëìåÖ=ÄÉÖäáÅÜÉåK= =
~F=aáÉ=pÅÜ®íòìåÖ=ëíáããíK= =
aáÉ= oΩÅâëíÉääìåÖ= ïáêÇ= ~ìÑÖÉä∏ëíK= bë= âçããí= òì= âÉáåÉê= ÉêÑçäÖëïáêâë~ãÉå= _ìÅÜìåÖ= áã=åÉìÉå=dÉëÅÜ®Ñíëà~ÜêK= =
_ìÅÜìåÖW= =
PUMM=
NMKMMMIMM=
~å=
OUMM=
NMKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==========PUMM=
e= =
OUMM=
NMKMMMIMM= _Éëí~åÇ= NMKMMMIMM= =
p=
=======OUMM=
=
e=
= PUMM= NMKMMMIMM=
= ÄF=aáÉ=pÅÜ®íòìåÖ=ï~ê=òì=ÜçÅÜK= =
aÉê= áã= îçêÜÉêÖÉÜÉåÇÉ= dÉëÅÜ®Ñíëà~Üê= ÖÉÄìÅÜíÉ= ^ìÑï~åÇ= ï~ê= òì= ÜçÅÜK= _Éá= ^ìÑJ ä∏ëìåÖ= ÇÉê= oΩÅâëíÉääìåÖ= áëí= Ç~ÜÉê= Éáå= ł~ìëÖäÉáÅÜÉåÇÉê = bêíê~Ö= òì= ÄìÅÜÉåK= cΩê= ÇáÉëÉå= łëçåëíáÖÉå= ÄÉíêáÉÄäáÅÜÉå= bêíê~Ö = ëáÉÜí= ÇÉê= fho= ëéÉòáÉää= Ç~ë= hçåíç= RQUM= Ó= bêíê®ÖÉ=~ìë=ÇÉê=eÉê~ÄëÉíòìåÖ=îçå=oΩÅâëíÉääìåÖÉå=îçêK= _ìÅÜìåÖW= =
PUMM=
NMKMMMIMM=
=
=
~å=
OUMM=
UKMMMIMM=
=
RQUM=
OKMMMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
==========PUMM=
OUMMI= RQUM= =
NMKMMMIMM=
e= =
_ÉJ ëí~åÇ=
=
=
NMKMMMIMM= =
p=
========OUMM= = PUMM=
=
=
=
=
= =
= =
p=
=
= =
= =
=
e=
=
=
============RQUM= = PUMM=
UKMMMIMM= =
e= OKMMMIMM=
=
ÅF=aáÉ=pÅÜ®íòìåÖ=ï~ê=òì=åáÉÇêáÖK= =
aÉê=áã=îçêÜÉêÖÉÜÉåÇÉå=dÉëÅÜ®Ñíëà~Üê=ÖÉÄìÅÜíÉ=^ìÑï~åÇ=ï~ê=òì=åáÉÇêáÖK=bë=áëí=Ç~J ÜÉê= ÇáÉ= _ìÅÜìåÖ= ÉáåÉë= òìë®íòäáÅÜÉå= ^ìÑï~åÇÉë= ÉêÑçêÇÉêäáÅÜK= aáÉëÉê= łëçåëíáÖÉ= _ÉJ íêáÉÄäáÅÜÉ=^ìÑï~åÇ =ïáêÇ=áã=fho=~ìÑ=ÇÉã=hçåíç=SVPM=Ó=^åÇÉêÉ=ëçåëíáÖÉ=ÄÉíêáÉÄJ äáÅÜÉ= ^ìÑïÉåÇìåÖÉå= ÉêÑ~ëëíK= få= ÇÉê= iáíÉê~íìê= ÑáåÇÉí= ã~å= ~ÄÉê= ~ìÅÜ= Ü®ìÑáÖ= ÇáÉ= ^ìëë~ÖÉI= Ç~ëë= áå= ÉáåÉã= ëçäÅÜÉå= c~ää= Ç~ë= hçåíç= ÇÉë= ìêëéêΩåÖäáÅÜ= ÖÉÄìÅÜíÉå= ^ìÑJ ï~åÇë=E~äëç=ÜáÉê=TTMMF=òì=îÉêïÉåÇÉå=áëíK= =
346
D. Jahresabschluss
_ìÅÜìåÖW= =
PUMM=
NMKMMMIMM=
SVPM=
OKMMMIMM=
= ~å=
OUMM=
NOKMMMIMM=
=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
=======PUMM= _ÉJ ëí~åÇ= = = ============SVPM=
OUMM= NMKMMMIMM=
= p=
e= = p=
PUMMI= SVPM= = =
NMKMMMIMM= = =
=
= = = e= = =
OKMMMIMM= =
OUMM=
=======OUMM=
=
= = =
= =
e= NOKMMMIMM=
= = =
= ⌦= _ÉáëéáÉä=OW= cΩê= ÉáåÉå= ä~ìÑÉåÇÉå= oÉÅÜíëëíêÉáí= ïìêÇÉ= ~ã= PNKNOK= ÉáåÉ= oΩÅâëíÉääìåÖ= ÑΩê= Éêï~êíÉíÉ= ^åï~äíëâçëíÉå=ÖÉÄáäÇÉíK=aáÉ=_ìÅÜìåÖ=Ç~ÑΩê=ä~ìíÉíÉ=ESTTM=Ó=oÉÅÜíëJ=ìåÇ=_Éê~íìåÖëJ âçëíÉåI=PVPM=Ó=oΩÅâëíÉääìåÖÉå=ÑΩê=~åÇÉêÉ=ìåÖÉïáëëÉ=sÉêÄáåÇäáÅÜâÉáíÉåFW= =
STTM=
RKMMMIMM=
~å=
PVPM=
RKMMMIMM=
=
bë=Ç~êÑ=ÜáÉê=ÄÉá=ÇÉê=_áäÇìåÖ=ÇÉê=oΩÅâëíÉääìåÖ=âÉáåÉëÑ~ääë=ÉáåÉ=spí=îÉêÄìÅÜí=ïÉêÇÉåK= fã=åÉìÉå=g~Üê=ïÉêÇÉå=å~ÅÜ=^ÄïáÅâäìåÖ=ÇÉë=oÉÅÜíëëíêÉáíÉë=SKMMMIMM=bìêç=åÉííç=~å= ÇáÉ=^åï~äíëâ~åòäÉá=ΩÄÉêïáÉëÉå=E_ÉäÉÖ=äáÉÖí=îçêK=spíJe∏ÜÉ=áëí=ÄÉâ~ååíKFK= =
_ìÅÜìåÖW= =
PVPM=
RKMMMIMM=
SVPM=
NKMMMIMM=
OSMM=
NKNQMIMM=
~å=
OUMM=
TKNQMIMM=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p= OUMM=
=
======PVPM= RKMMMIMM=
_ÉJ ëí~åÇ=
e= =
p=
RKMMMIMM= =
=
========OUMM=
e=
PVPMI=SVPMI= OSMM= TKNQMIMM= = = = =
=
= p=
= = ===========SVPM=
= = e= =
= =
OUMM= = p=
NKMMMIMM= = = = ===========OSMM=
= = = = e= =
= = =
= = = = = =
= = =
OUMM=
NKNQMIMM= =
= =
=
= =
=
=
7.
Verbindlichkeiten
=
7.1 Allgemeines sÉêÄáåÇäáÅÜâÉáíÉå= ëáåÇ= sÉêéÑäáÅÜíìåÖÉåI= ÇáÉ= ~ã= _áä~åòëíáÅÜí~Ö= áÜêÉê= e∏ÜÉ= ìåÇ= c®ääáÖâÉáí= å~ÅÜ= ÑÉëíëíÉÜÉåK= dÉÖäáÉÇÉêí= å~ÅÜ= dä®ìÄáÖÉêÖêìééÉå= ÖÉÜ∏êÉå= Ç~òì= ÇáÉ= ÑçäÖÉåÇÉå=mçëáíáçåÉåW= ^åäÉáÜÉå= EëÉÜê= ä~åÖÑêáëíáÖÉ= cêÉãÇÑáå~åòáÉêìåÖ= ãáí= ÉáåÉã= ëÉÜê= Öêç≈Éå= sçäìãÉåI= òK_K= ^ìëÖ~ÄÉ= îçå= fåÇìëíêáÉçÄäáÖ~íáçåÉåI= t~åÇÉäëÅÜìäÇîÉêëÅÜêÉáÄJ ìåÖÉåI=léíáçåëëÅÜìäÇîÉêëÅÜêÉáÄìåÖÉåF= sÉêÄáåÇäáÅÜâÉáíÉå= ÖÉÖÉåΩÄÉê= hêÉÇáíáåëíáíìíÉå= E_~åââêÉÇáíÉI= áå= e∏ÜÉ= ÇÉê= hêÉÇáíëìããÉI=åáÅÜí=ÇÉë=í~íë®ÅÜäáÅÜ=~ìëÄÉò~ÜäíÉå=_Éíê~ÖëF= ÉêÜ~äíÉåÉ= ^åò~ÜäìåÖÉå= ~ìÑ= _ÉëíÉääìåÖÉå= E^åò~ÜäìåÖÉå= îçå= hìåÇÉåI= áåëÄÉëçåÇÉêÉ=òìê=sçêÑáå~åòáÉêìåÖ=îçå=ä~åÖÑêáëíáÖÉå=cÉêíáÖìåÖë~ìÑíê®ÖÉåF= sÉêÄáåÇäáÅÜâÉáíÉå= ~ìë= iáÉÑÉêìåÖÉå= ìåÇ= iÉáëíìåÖÉå= EiáÉÑÉê~åíÉåâêÉÇáíI= ÇKÜK= Ç~ë= råíÉêåÉÜãÉå= Ü~í= iáÉÑÉêìåÖÉå= çÇÉê= iÉáëíìåÖÉå= ÉêÜ~äíÉåI= çÜåÉ= Ç~ÑΩê= ÉáåÉå=dÉÖÉåäÉáëíìåÖ=ÉêÄê~ÅÜí=òì=Ü~ÄÉåF= sÉêÄáåÇäáÅÜâÉáíÉå= ~ìë= ÇÉê= ^åå~ÜãÉ= ÖÉòçÖÉåÉê= tÉÅÜëÉä= ìåÇ= ÇÉê= ^ìëëíÉääìåÖ= ÉáÖÉåÉê= tÉÅÜëÉä= EtÉÅÜëÉä= ëáåÇ= Ç~ÄÉá= tÉêíé~éáÉêÉI= ÇáÉ= ëÉäÄJ ëí®åÇáÖÉ=w~ÜäìåÖëîÉêéÑäáÅÜíìåÖÉå=ÉåíÜ~äíÉåKF= sÉêÄáåÇäáÅÜÉáíÉå= ÖÉÖÉåΩÄÉê= îÉêÄìåÇÉåÉå= råíÉêåÉÜãÉå= Ew~ÜäìåÖëîÉêJ éÑäáÅÜíìåÖÉå=ÖÉÖÉåΩÄÉê=råíÉêåÉÜãÉå=òK_K=áååÉêÜ~äÄ=ÉáåÉê=hçåòÉêåëF= sÉêÄáåÇäáÅÜâÉáíÉå= ÖÉÖÉåΩÄÉê= råíÉêåÉÜãÉåI= ãáí= ÇÉåÉå= Éáå= _ÉíÉáäáÖJ ìåÖëîÉêÜ®äíåáë= ÄÉëíÉÜí= Ew~ÜäìåÖëîÉêéÑäáÅÜíìåÖÉå= ÖÉÖÉåΩÄÉê= råíÉêåÉÜãÉåI= ÇáÉ= ÇìêÅÜ= ÉáåÉ= Ç~ìÉêÜ~ÑíÉ= _ÉíÉáäáÖìåÖ= ãáí= ÇÉã= ÉáÖÉåÉå= råíÉêåÉÜãÉå= îÉêÄìåÇÉå=ëáåÇF= ëçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå=Ep~ããÉäéçëíÉå=êÉëíäáÅÜÉê=sÉêÄáåÇäáÅÜâÉáíÉåI=òK_K= píÉìÉêëÅÜìäÇÉåI= pçòá~ä~ÄÖ~ÄÉåI= pÅÜìäÇÉå= ÖÉÖÉåΩÄÉê= káÅÜíÄ~åâÉå= çÇÉê= ~åÇÉêÉå=råíÉêåÉÜãÉåI=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=içÜåI=ÁF= =
7.2 Ansatz und Bewertung 7.2.1
Allgemeines
k~ÅÜ=¬=OQS=f=pK=N=ed_=ãΩëëÉå=ÖêìåÇë®íòäáÅÜ=~ääÉ=pÅÜìäÇÉå=áã=g~ÜÉêë~ÄëÅÜäìëë=ÉåíJ Ü~äíÉå= ëÉáåK= wìÇÉã= áëí= ÇáÉ= e∏ÜÉ= îçå= sÉêÄáåÇäáÅÜâÉáíÉå= ãáí= ÉáåÉê= oÉëíä~ìÑòÉáí= îçå= Äáë=òì=ÉáåÉã=g~Üê=å~ÅÜ=ÖÉëçåÇÉêí=~ìëòìïÉáëÉå=E¬=OSU=s=ed_FK=aÉê= dÉë~ãíÄÉíê~Ö= ëçïáÉ= ïÉáíÉêÉ= aÉí~áäë= òì= sÉêÄáåÇäáÅÜâÉáíÉå= ãáí= ÉáåÉê= oÉëíä~ìÑòÉáí= îçå= ãÉÜê= ~äë= R= g~ÜêÉå= ìåÇ= ÖÉëáÅÜÉêíÉ= sÉêÄáåÇäáÅÜâÉáíÉå= EòK_K= ÇìêÅÜ= dêìåÇéÑ~åÇêÉÅÜíÉI= mÑ~åÇJ êÉÅÜíÉ= ~å= ÄÉïÉÖäáÅÜÉå= p~ÅÜÉåI= páÅÜÉêìåÖëΩÄÉêÉáÖåìåÖI= páÅÜÉêìåÖë~ÄíêÉíìåÖF= ëáåÇ= =
348
D. Jahresabschluss
áã= ^åÜ~åÖ= ~åòìÖÉÄÉå= E¬= OUR= kêK= N= ~I= Ä= ed_FK= ^ì≈ÉêÇÉã= ëáåÇ= sÉêÄáåÇäáÅÜâÉáíÉå= ÖÉÖÉåΩÄÉê=dÉëÉääëÅÜ~ÑíÉêå=ÖÉëçåÇÉêí=~ìëòìïÉáëÉå=E¬=QO=fff=dãÄedFK=
7.2.2
Rückzahlungsbetrag
k~ÅÜ= ¬= ORP= f= pK= O= ed_= ëáåÇ= sÉêÄáåÇäáÅÜâÉáíÉå= Ü~åÇÉäëêÉÅÜíäáÅÜ= ãáí= ÇÉã= oΩÅâò~ÜäìåÖëÄÉíê~Ö= EbêÑΩääìåÖëÄÉíê~ÖF= ~åòìëÉíòÉåK= fëí= ÇÉê= oΩÅâò~ÜäìåÖëÄÉíê~Ö= Ü∏ÜÉê= ~äë= ÇÉê= ^ìëò~ÜäìåÖëÄÉíê~ÖI= ëç= Ç~êÑ= ÇÉê= råíÉêëÅÜáÉÇëÄÉíê~Ö= Eaáë~ÖáçF= ~äë= oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå= ~ìÑ= ÇÉê= ^âíáîëÉáíÉ= ~ìëÖÉïáÉëÉå= ïÉêÇÉå= E¬= ORM= fff= ed_I=îÖäK=a=QKOKNFK=píÉìÉêêÉÅÜíäáÅÜ=ëáåÇ=sÉêÄáåÇäáÅÜâÉáíÉå=ãáí=áÜêÉå=^åëÅÜ~ÑÑìåÖëJ âçëíÉå=~åòìëÉíòÉå=E¬=S=f=kêK=P=áKsKãK=kêK=O=bpídFK=^äë=^åëÅÜ~ÑÑìåÖëâçëíÉå=ïáÉÇÉêìã= Öáäí= ÇÉê= oΩÅâò~ÜäìåÖëÄÉíê~Ö= ÇÉê= sÉêÄáåÇäáÅÜâÉáí= Ee= SKNM= bpíeW= píáÅÜïçêí= ^åJ ëÅÜ~ÑÑìåÖëâçëíÉåFK=
7.2.3
Handelsrechtliches Höchstwertprinzip
sÉêÄáåÇäáÅÜâÉáíÉåI= ÇáÉ= áå= ÑêÉãÇÉê= t®ÜêìåÖ= òìêΩÅâòìò~ÜäÉå= ëáåÇ= Es~äìí~îÉêÄáåÇJ äáÅÜâÉáíÉåFI=ëáåÇ=ãáí=ÇÉã=dÉäÇâìêë=EsÉêâ~ìÑ=îçå=cêÉãÇï®ÜêìåÖÉå=ÇìêÅÜ=ÇáÉ=_~åâF= ìãòìêÉÅÜåÉå= ìåÇ= òì= Äáä~åòáÉêÉåK= aÉê= dÉäÇâìêë= áëí= Ç~ÜÉê= êÉäÉî~åíI= Ç~= ÇÉê= pÅÜìäÇåÉê= ~ã= c®ääáÖâÉáíëí~Ö= ÇÉå= bêÑΩääìåÖëÄÉíê~Ö= ÄÉá= ëÉáåÉê= _~åâ= ÖÉÖÉå= bìêç= â~ìÑÉå=ãìëëK= wì=àÉÇÉã=_áä~åòëíáÅÜí~Ö=ëáåÇ=báåÄìÅÜìåÖëâìêë=ìåÇ=_áä~åòëíáÅÜí~Öëâìêë=Eq~ÖÉëïÉêíF= òì= îÉêÖäÉáÅÜÉåK= iáÉÖí= ÇÉê= _áä~åòëíáÅÜí~Öëâìêë= ΩÄÉê= ÇÉã= báåÄìÅÜìåÖëâìêëI= ãìëë= ~ìÑÖêìåÇ= ÇÉë= fãé~êáí®íëéêáåòáéë= ÇáÉ= sÉêÄáåÇäáÅÜâÉáí= Ü∏ÜÉê= ÄÉïÉêíÉí= ïÉêÇÉå= Ee∏ÅÜëíïÉêíéêáåòáéFK= a~ÄÉá= áëí= Éë= åáÅÜí= îçå= _Éä~åÖI= çÄ= Éë= ëáÅÜ= ìã= ÉáåÉ= Ç~ìÉêÜ~ÑíÉ=çÇÉê=åìê=ìã=ÉáåÉ=îçêΩÄÉêÖÉÜÉåÇÉ=bêÜ∏ÜìåÖ=Ü~åÇÉäíK= aÉê=ÄÉá=ÇÉê=_ÉÖêΩåÇìåÖ=ÇÉê=sÉêÄáåÇäáÅÜâÉáí=ÉêãáííÉäíÉ=oΩÅâò~ÜäìåÖëÄÉíê~Ö=ëíÉääí= ÖêìåÇë®íòäáÅÜ= ÇáÉ= _ÉïÉêíìåÖëìåíÉêÖêÉåòÉ= Ç~êI= Ç~= ÄÉá= ^ÄïÉêíìåÖ= ìåíÉê= ÇáÉëÉå= tÉêí= ìåêÉ~äáëáÉêíÉ= dÉïáååÉ= ~ìëÖÉïáÉëÉå= ïÉêÇÉå= ïΩêÇÉåI= ï~ë= å~ÅÜ= ÇÉã= oÉ~äáë~íáçåëéêáåòáé= åáÅÜí= òìä®ëëáÖ= áëíK= báå= t®ÜêìåÖëÖÉïáåå= ÉåíëíÉÜí= Éêëí= ÄÉá= ÇÉê= òìâΩåÑíáÖÉå=í~íë®ÅÜäáÅÜÉå=qáäÖìåÖ=ÇÉê=sÉêÄáåÇäáÅÜâÉáíK=iáÉÖí=ÇÉê=_áä~åòëíáÅÜí~Öëâìêë= ~äëç=ìåíÉê=ÇÉã=báåÄìÅÜìåÖëâìêëI=Ç~êÑ=ÇÉê=tÉêí~åë~íò=åáÅÜí=îÉêãáåÇÉêí=ïÉêÇÉåK=
7.2.4
Bewertung in Handels- und Steuerbilanz im Vergleich
k~ÅÜ=¬=S=f=kêK=O=bpíd=ÉêÑçäÖí=áã=píÉìÉêêÉÅÜí=ÇáÉ=_ÉïÉêíìåÖ=îçå=sÉêÄáåÇäáÅÜâÉáíÉå= ãáí=ÇÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=EoΩÅâò~ÜäìåÖëÄÉíê~ÖF=çÇÉê=ÇÉã=qÉáäïÉêíK= _Éá=Ç~ìÉêÜ~ÑíÉê=tÉêíÉêÜ∏ÜìåÖ=áëí=ÇÉê=^åë~íò=ÇÉë=Ü∏ÜÉêÉå=qÉáäïÉêíë=mÑäáÅÜíK=_Éá=åìê= îçêΩÄÉêÖÉÜÉåÇÉê= bêÜ∏ÜìåÖ= Ç~êÑ= Ç~ÖÉÖÉå= ëíÉìÉêäáÅÜ= âÉáå= Ü∏ÜÉêÉê= tÉêí= ~åÖÉëÉíòí= ïÉêÇÉåK= e~í= ëáÅÜ= ÇÉê= qÉáäïÉêí= å~ÅÜ= ÉáåÉê= îçê~åÖÉÖ~åÖÉåÉå= bêÜ∏ÜìåÖ= ïáÉÇÉê= îÉêãáåÇÉêí= ÄòïK=áëí=ÇáÉ=bêÜ∏ÜìåÖ=åáÅÜí=ãÉÜê=Ç~ìÉêÜ~ÑíI=áëí=ëíÉìÉêäáÅÜ=òïáåÖÉåÇ=ÉáåÉ=tÉêíêÉÇìJ òáÉêìåÖ=Äáë=òìã=ÖÉëìåâÉåÉå=qÉáäïÉêí=ÄòïK=ã~ñáã~ä=Äáë=òìê=_ÉïÉêíìåÖëìåíÉêÖêÉåJ òÉ=EoΩÅâò~ÜäìåÖëÄÉíê~ÖF=îçêòìåÉÜãÉåK= e~åÇÉäëêÉÅÜíäáÅÜ=ÄÉëíÉÜí=ëçïçÜä=ÄÉá=îçêΩÄÉêÖÉÜÉåÇÉê=~äë=~ìÅÜ=ÄÉá=Ç~ìÉêÜ~ÑíÉê=bêJ Ü∏ÜìåÖ= Éáå= ^ìÑïÉêíìåÖëÖÉÄçíK= aáÉ= oÉÖÉäìåÖÉå= òìê= tÉêí~ìÑÜçäìåÖ= ÖÉäíÉå= ~å~äçÖ= òì=ÇÉå=ëíÉìÉêäáÅÜÉåK= =
7. Verbindlichkeiten
349
= =
e~åÇÉäëÄáä~åò=
píÉìÉêÄáä~åò=
sçê~ìëëáÅÜíäáÅÜ=îçêΩÄÉêJ ÖÉÜÉåÇÉ=tÉêíÉêÜ∏ÜìåÖ=
dÉÄçí=
sÉêÄçí=
sçê~ìëëáÅÜíäáÅÜ=Ç~ìÉêJ Ü~ÑíÉ=tÉêíÉêÜ∏ÜìåÖ=
dÉÄçí=
dÉÄçí=
= = = = = = =
^ÄÄáäÇìåÖ=VRW=^ìÑïÉêíìåÖÖÉÄçíÉ=ìåÇ=JîÉêÄçíÉ=ÄÉá=sÉêÄáåÇäáÅÜâÉáíÉå= =
7.3 Verbuchung få= ÇáÉëÉã= ^ÄëÅÜåáíí= ëçää= áã= _ÉëçåÇÉêÉå= ~ìÑ= ÇáÉ= _ÉïÉêíìåÖ= ìåÇ= sÉêÄìÅÜìåÖ= îçå= s~äìí~îÉêÄáåÇäáÅÜâÉáíÉå=ÉáåÖÉÖ~åÖÉå=ïÉêÇÉåK=pÉäÄáÖÉ=ÉåíëíÉÜÉå=Éíï~=ÇìêÅÜ= ÇÉå=h~ìÑ=îçå=píçÑÑÉåI=_~ìíÉáäÉåI=ÉíÅK=ÄÉá=~ìëä®åÇáëÅÜÉå=iáÉÑÉê~åíÉå== E_ìÅÜìåÖ=~ìÑ=QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉåF= ^ìëÖ~ÄÉ=îçå=^åäÉáÜÉå=~å=~ìëä®åÇáëÅÜÉ=hêÉÇáíÖÉÄÉê= E_ìÅÜìåÖ=~ìÑ=QNMM=Ó=^åäÉáÜÉåF= ^ìÑå~ÜãÉ=îçå=hêÉÇáíÉå=ÄÉá=~ìëä®åÇáëÅÜÉå=hêÉÇáíÖÉÄÉêå= E_ìÅÜìåÖ=~ìÑ=QOMM=Ó=hìêòÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå=çÇÉê=QORM=Ó=i~åÖJ ÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉåF= _Éá=ëçäÅÜÉå=dÉëÅÜ®ÑíÉå=ÄÉëíÉÜíI=ëçÑÉêå=ëáÉ=åáÅÜí=ÉåíëéêÉÅÜÉåÇ=~ÄÖÉëáÅÜÉêí=ïìêÇÉåI== Ç~ë= oáëáâçI= Ç~ëë= ÇìêÅÜ= aáîáëÉåëÅÜï~åâìåÖÉå= ÉáåÉ= bêÜ∏ÜìåÖ= ÇÉê= pÅÜìäÇ= ÉáåíêÉíÉå= â~ååK=^åÇÉêÉêëÉáíë=â~åå=ëáÅÜ=ëÉäÄáÖÉ=~ÄÉê=~ìÅÜ=îÉêêáåÖÉêåK= =
⌦= _ÉáëéáÉäW= _Éá= ÉáåÉã= ~ìëä®åÇáëÅÜÉå= iáÉÑÉê~åíÉå= ïÉêÇÉå= oçÜëíçÑÑÉ= òì= ÉáåÉã= báåâ~ìÑëéêÉáë= áå= e∏ÜÉ=îçå=NRKMMMIMM=rpJaçää~ê=ÄÉòçÖÉåK=aÉê=rpJaçää~ê=Ü~ííÉ=ÄÉá=oÉÅÜåìåÖëÉáåÖ~åÖ= ÉáåÉå=hìêë=îçå=NINM=bìêçLrpJaçää~êK= =
_Éå∏íáÖíÉ=hçåíÉå=EîÉêÄê~ìÅÜëçêáÉåíáÉêíÉ=_ìÅÜìåÖFW= =
SMMM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=oçÜëíçÑÑÉ= QQMM=Ó=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= =
_ìÅÜìåÖW= =
SMMM= =
NSKRMMIMM=
~å=
QQMM=
NSKRMMIMM=
EZ=NRKMMMIMM ⋅ NINMF=
dÉå~ì= ÖÉåçããÉå= ãΩëëíÉ= ÜáÉê= ~ìÅÜ= åçÅÜ= báåÑìÜêìãë~íòëíÉìÉê= ÄÉêΩÅâëíáÅÜíáÖí= ïÉêÇÉåK=aáÉëÉ=ëçää=~ÄÉê=ÇÉê=báåÑ~ÅÜÜÉáí=Ü~äÄÉê=îÉêå~ÅÜä®ëëáÖí=ïÉêÇÉåK= =
350
D. Jahresabschluss
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========SMMM=
QQMM==
NSKRMMIMM= =
e= = = =
p= =
===QQMM=
e=
= SMMM=
NSKRMMIMM=
= wìã=PNKNOK=íêÉíÉå=áå=ÇÉê=píÉìÉêÄáä~åò=åìå=ÑçäÖÉåÇÉ=c®ääÉ=~ìÑK= =
c~ää=NW== aÉê=qÉáäïÉêí=äáÉÖí=~ìÑÖêìåÇ=îçå=hìêëëÅÜï~åâìåÖÉå=ÄÉá=NUKMMMIMM=bìêçK=bë=áëí=îçå= ÉáåÉê=Ç~ìÉêÜ~ÑíÉå=tÉêí®åÇÉêìåÖ=~ìëòìÖÉÜÉåK= _Éá= Ç~ìÉêÜ~ÑíÉê= bêÜ∏ÜìåÖ= ÇÉê= sÉêÄáåÇäáÅÜâÉáí= ~ìÑÖêìåÇ= ÇÉê= hìêë®åÇÉêìåÖ= ÄÉëíÉÜí= ëçïçÜä=Ü~åÇÉäëJ=~äë=~ìÅÜ=ëíÉìÉêêÉÅÜíäáÅÜ=^ìÑïÉêíìåÖëéÑäáÅÜíK= =
_ìÅÜìåÖW= =
SMMM=
NKRMMIMM=
~å=
QQMM=
NKRMMIMM=
EZ=NUKMMMIMM=Ó=NSKRMMIMMF=
=
hçåíÉåÇ~êëíÉääìåÖW= =
p=
===========SMMM=
e= = p=
======QQMM=
e=
QQMM==
NSKRMMIMM= =
= = =
= SMMM=
NSKRMMIMM=
QQMM=
NKRMMIMM= =
= = =
= SMMM=
NKRMMIMM=
=
c~ää=OW= iáÉÖí= ÇÉê= qÉáäïÉêí= òK_K= Ç~ìÉêÜ~Ñí= ÄÉá= NPKMMMIMM= bìêçI= ëç= ãΩëëíÉ= íêçíòÇÉã= ÇÉê= oΩÅâò~ÜäìåÖëÄÉíê~Ö= ~åÖÉëÉíòí= ïÉêÇÉåK= aÉê= bêíê~ÖI= ÇÉê= ëáÅÜ= ~ìÑÖêìåÇ= ÇÉê= îÉêJ ãáåÇÉêíÉå=sÉêÄáåÇäáÅÜâÉáí=ÉêÖáÄíI=Ç~êÑ=Éêëí=ÖÉÄìÅÜí=ïÉêÇÉåI=ïÉåå=Éê=ÇìêÅÜ=rãë~íò= EÄÉá=^ìëÖäÉáÅÜ=ÇÉê=pÅÜìäÇF=îÉêïáêâäáÅÜí=áëíK= =
=
= =
E. AUFGABEN =
Aufgabengebiet Inventur, Bilanz, Distanzrechnung Buchung auf Bestandskonten Buchung auf Erfolgskonten Beschaffung von Produktionsmitteln Verbuchung weiterer Produktionsfaktoren
Aufgabennummern 1-6 7 - 11 12 13 - 18 19
Lohn- und Gehaltsabrechnung
20 - 22
Verkauf von Fertigerzeugnissen und Handelswaren
23 - 29
Umsatzsteuer
30
Kauf und Verkauf von Anlagegütern
31 - 36
Aktivierte Eigenleistungen
37 - 39
Kauf und Verkauf von Wertpapieren
40 - 44
Fremdfinanzierung
45 - 51
Privatkonto
52
Steuern
53
Sachanlagenbewertung (nur Steuerrecht vor 31.12.05)
54 - 57
Forderungsbewertung
58 - 62
Wertpapierbewertung (nur Steuerrecht)
63 - 64
Vorratsbewertung (nur Steuerrecht)
65 - 66
Verbindlichkeitsbewertung (nur Steuerrecht) Rechungsabgrenzung und Rückstellungen Umsatz- und Gesamtkostenverfahren
67 68 - 71 72=
1.
Aufgabenstellungen
= ^ìÑÖ~ÄÉ=N= _Éá= dÉëÅÜ®ÑíëÉê∏ÑÑåìåÖ= EMRKNOKOMMSF= ÉêÖáÄí= ÇáÉ= fåîÉåíìê= ÉáåÉë= j∏ÄÉäÑ~Äêáâ~åíÉå= EjìëíÉêã~åå=dãÄeI=jΩåÅÜÉåF=ÑçäÖÉåÇÉ=_Éëí®åÇÉW= =
sÉêã∏ÖÉåW= j~ëÅÜáåÉå= iáÉÑÉêï~ÖÉå= mÉêëçåÉåâê~Ñíï~ÖÉå= _ÉÄ~ìíÉë=dêìåÇëíΩÅâ= dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= _ÉíêáÉÄëÖÉÄ®ìÇÉ= sçêê®íÉ= h~ëëÉåÄÉëí~åÇ= _~åâÖìíÜ~ÄÉå=uvJ_~åâ= _~åâÖìíÜ~ÄÉå=^_J_~åâ=
PMKMMMIMM=bìêç= PQKSMMIMM=bìêç= NRKMMMIMM=bìêç= OMMKMMMIMM=bìêç= QUKMMMIMM=bìêç= PRMKMMMIMM=bìêç= ORSKSVMIMM=bìêç= PKQRMIMM=bìêç= NPKQRMIMM=bìêç= PRKQTMIMM=bìêç=
Eä~ìí=sÉêòÉáÅÜåáë=NF=
Eä~ìí=sÉêòÉáÅÜåáë=OF= Eä~ìí=sÉêòÉáÅÜåáë=PF=
=
pÅÜìäÇÉåW= sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iiW= iáÉÑÉê~åí=N= iáÉÑÉê~åí=O= a~êäÉÜÉå=ÇÉê=^_J_~åâ=
PMKQRMIMM=bìêç= NMKONMIMM=bìêç= QSMKMMMIMM=bìêç=
= ~F==píÉääÉå=páÉ=Ç~ë=fåîÉåí~ê=òìê=dÉëÅÜ®ÑíëÉê∏ÑÑåìåÖ=~ìÑK= ÄF==_áë=òì=ïÉäÅÜÉã=q~Ö=ãìëë=ÇáÉëÉë=fåîÉåí~ê=~ìÑÄÉï~Üêí=ïÉêÇÉå\= ÅF== tÉäÅÜÉå=sçêíÉáä=ÄáÉíÉå=ÇáÉ=îÉêïÉåÇÉíÉå=sÉêòÉáÅÜåáëëÉ=NJP\= =
^ìÑÖ~ÄÉ=O= aáÉ=_áä~åò=ÉáåÉë=råíÉêåÉÜãÉåë=ïÉáëí=ÑçäÖÉåÇÉ=tÉêíÉ=~ìëW= =
^åä~ÖÉîÉêã∏ÖÉå==
PQMKMMMIMM=
cêÉãÇâ~éáí~ä==
TOKRMMIMM=
dÉë~ãíâ~éáí~ä==
QURKMMMIMM=
=
_ÉêÉÅÜåÉå=páÉ=ÇáÉ=e∏ÜÉ=ÇÉë=rãä~ìÑJ=ìåÇ=dÉë~ãíîÉêã∏ÖÉåë=ëçïáÉ=ÇÉë=báÖÉåâ~éáJ í~äë=ÇÉë=råíÉêåÉÜãÉåëK=
354
E. Aufgaben
^ìÑÖ~ÄÉ=P= få= òïÉá= ~ìÑÉáå~åÇÉê= ÑçäÖÉåÇÉå= g~ÜêÉå= ÉêãáííÉäí= ÇáÉ= pÅÜêÉáåÉêÉá= p®ÖÉò~Üå= ÄÉá= ÇÉê= fåîÉåíìê=ÑçäÖÉåÇÉ=ÄÉêÉáíë=ÖêìééáÉêíÉ=_Éëí®åÇÉW= =
=
g~Üê=OMMO=
g~Üê=OMMP=
_~åâÖìíÜ~ÄÉå= _ÉÄ~ìíÉë=dêìåÇëíΩÅâ= _ÉíêáÉÄëÖÉÄ®ìÇÉ= cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= cìÜêé~êâ= dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= eóéçíÜÉâÉåëÅÜìäÇ= h~ëëÉåÄÉëí~åÇ= hìêòÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå= sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= sçêê®íÉ=
PMKQMMIMM= NRMKMMMIMM= TSMKMMMIMM= PQKSMMIMM= TSKOMMIMM= RMKNOMIMM= OQMKMMMIMM= VKPQMIMM= NQKPMMIMM= QSKPNOIMM= NQRKMMMIMM=
ORKPQMIMM= NRMKMMMIMM= TPNKMMMIMM= ORKSMMIMM= TOKQMMIMM= RQKPMMIMM= OORKMMMIMM= UKRNMIMM= PRKPMMIMM= TSKPOQIMM= NRQKPMMIMM=
=
~F==bêëíÉääÉå=páÉ=ÑΩê=ÄÉáÇÉ=g~ÜêÉ=ÇáÉ=_áä~åòÉå=ÇÉê=pÅÜêÉáåÉêÉáK= ÄF==bêãáííÉäå=páÉ=ÇáÉ=éêçòÉåíì~äÉ=sÉê®åÇÉêìåÖ=ÇÉë=cêÉãÇâ~éáí~äëK= ÅF== fëí= Ç~ë= råíÉêåÉÜãÉå=áã= g~Üê= OMMP= áå= ÇÉê= i~ÖÉ= ãáí=ÇÉå= îçêÜ~åÇÉåÉå= ÑäΩëëáÖÉå= jáííÉäå=~ääÉ=îçêÜ~åÇÉåÉå=âìêòÑêáëíáÖÉå=pÅÜìäÇÉå=òì=ÄÉò~ÜäÉå\= =
^ìÑÖ~ÄÉ=Q= aáÉ= îÉêÉáåÑ~ÅÜíÉ= _áä~åò= ÉáåÉë= råíÉêåÉÜãÉåë= ïÉáëí= cêÉãÇâ~éáí~ä= áå= e∏ÜÉ= îçå= SRMKMMMIMM= bìêç= ~ìÑK= aÉã= ÖÉÖÉåΩÄÉê= ëíÉÜÉå= ~ìÑ= ÇÉê= ^âíáîëÉáíÉ= ^åä~ÖÉîÉêã∏ÖÉå= îçå=PRMKMMMIMM=bìêç=ìåÇ=rãä~ìÑîÉêã∏ÖÉå=îçå=OMMKMMMIMM=bìêç=~ìÑK= bêãáííÉäå= páÉ= ãáííÉäë= çêÇåìåÖëÖÉã®≈Éê= oÉÅÜåìåÖ= EqJhçåíÉåJcçêãF= ÇáÉ= e∏ÜÉ= ÇÉë= báÖÉåâ~éáí~äë=ìåÇ=ÄÉëÅÜêÉáÄÉå=páÉ=ÇÉå=îçêäáÉÖÉåÇÉå=pçåÇÉêÑ~ääK= =
^ìÑÖ~ÄÉ=R= aáÉ= báÖÉåâ~éáí~äÄÉëí®åÇÉ= ÉáåÉë= råíÉêåÉÜãÉåë= ΩÄÉê= îÉêëÅÜáÉÇÉåÉ= mÉêáçÇÉå= ÉåíïáJ ÅâÉäíÉå=ëáÅÜ=ïáÉ=ÑçäÖíW= =
_Éëí~åÇ=òìã=
PNKNOKOMMM=
PNKNOKOMMN=
PNKNOKOMMO=
PNKNOKOMMP=
=
NUMKMMMIMM=
OOMKMMMIMM=
NRMKMMMIMM=
ORMKMMMIMM=
bêãáííÉäå=páÉ=ÇÉå=bêÑçäÖ=ÇÉê=ÉáåòÉäåÉå=oÉÅÜåìåÖëéÉêáçÇÉå=ìåÇ=ÇÉå=dÉë~ãíÉêÑçäÖK= bêâä®êÉå=páÉ=~åÜ~åÇ=ÇáÉëÉê=w~ÜäÉåI=ï~êìã=Ç~ë=dÉëÉíò=ÉáåÉ=à®ÜêäáÅÜÉ=bêÑçäÖëÉêãáííJ äìåÖ=îçêëÅÜêÉáÄíK= =
^ìÑÖ~ÄÉ=S= fã= ~ÄÖÉä~ìÑÉåÉå= dÉëÅÜ®Ñíëà~Üê= OMMS= ïìêÇÉ= Éáå= dÉïáåå= áå= e∏ÜÉ= îçå= NMMKMMMIMM= bìêç==ÉêïáêíëÅÜ~ÑíÉíK=aáÉë=ÑΩÜêíÉ=òì=ÉáåÉã=bâJpÅÜäìëëÄÉëí~åÇ=îçå=PQMKMMMIMM=bìêçK= fã= dÉëÅÜ®Ñíëà~Üê= OMMS= îÉêòÉáÅÜåÉíÉ= Ç~ë= cêÉãÇâ~éáí~ä= ÉáåÉ= ^Äå~ÜãÉ= îçå= NM= B= EZ=
1. Aufgabenstellungen
355
PMKMMMIMM= bìêçFK= a~ë= ^åä~ÖÉîÉêã∏ÖÉå= ÄäáÉÄ= áå= ÇÉê= ÖÉë~ãíÉå= oÉÅÜåìåÖëéÉêáçÇÉ= ìå~åÖÉí~ëíÉí=ìåÇ=ä~Ö=áå=ÇÉê=pÅÜäìëëÄáä~åò=ÄÉá=QMMKMMMIMM=bìêçK= bêãáííÉäå= páÉ= ÇÉå= tÉêí= ÇÉë= rãä~ìÑîÉêã∏ÖÉåë= áå= ÇÉê= bê∏ÑÑåìåÖëÄáä~åò= ÇÉë= dÉJ ëÅÜ®Ñíëà~ÜêÉë=OMMSK= =
^ìÑÖ~ÄÉ=T= dÉÄÉå= páÉ= ÑΩê= àÉÇÉå= ÇÉê= ÑçäÖÉåÇÉå= dÉëÅÜ®ÑíëîçêÑ®ääÉ= ~åI= ïÉäÅÜÉ= _áä~åòéçëáíáçåÉå= ÄÉêΩÜêí=ïÉêÇÉåI=ïáÉ=ëáÅÜ=ÇáÉëÉ=îÉê®åÇÉêåI=ïÉäÅÜÉ=^êí=îçå=_áä~åò®åÇÉêìåÖ=îçêäáÉÖí= ìåÇ=ïÉäÅÜÉ=^ìëïáêâìåÖÉå=ëáÅÜ=Ç~ÇìêÅÜ=~ìÑ=ÇáÉ=_áä~åòëìããÉ=ÉêÖÉÄÉåK= ~F= rãï~åÇäìåÖ=ÉáåÉê=âìêòÑêáëíáÖÉå=_~åâîÉêÄáåÇäáÅÜâÉáíK=áå=ÉáåÉ=ä~åÖÑêáëíáÖÉ=_~åâJ îÉêÄáåÇäáÅÜâÉáíW=NMMKMMMIMM== ÄF= _~êÉáåò~ÜäìåÖ=~ìÑ=Ç~ë=_~åââçåíçW=NKMMMIMM== ÅF= _~åâΩÄÉêïÉáëìåÖ=~å=ÉáåÉå=iáÉÑÉê~åíÉåW=PKRMMIMM== ÇF= mçëíÖáêçΩÄÉêïÉáëìåÖ=ÇÉê=ãçå~íäáÅÜÉå=qáäÖìåÖ=ÉáåÉê=eóéçíÜÉâW=OKMMMIMM=== ÉF= báå=hìåÇÉ=ÄÉÖäÉáÅÜí=ëÉáåÉ=oÉÅÜåìåÖ=éÉê=_~åâΩÄÉêïÉáëìåÖW=PKMMMIMM== ÑF= h~ìÑ=ÉáåÉê=åÉìÉå=cÉêíáÖìåÖëã~ëÅÜáåÉ=~ìÑ=wáÉäW=NNKRMMIMM== ÖF= sÉêâ~ìÑ=ÉáåÉë=ÖÉÄê~ìÅÜíÉå=mâïë=ÖÉÖÉå=_~åâëÅÜÉÅâW=PKSMMIMM== =
^ìÑÖ~ÄÉ=U= aáÉ=bê∏ÑÑåìåÖëÄáä~åò=ÉáåÉë=råíÉêåÉÜãÉåë=ïÉáëí=ÑçäÖÉåÇÉ=tÉêíÉ=~ìëW= =
_~åâ= báÖÉåâ~éáí~ä= dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= h~ëëÉ=
QKMMMIMM== \=== NOKMMMIMM== RMMIMM==
i~åÖÑêK=_~åâîÉêÄáåÇäáÅÜâK== SKMMMIMM== j~ëÅÜáåÉå= RKMMMIMM== sÉêÄáåÇäáÅÜâK=~ìë=ii= TKMMMIMM== sçêê®íÉ= NRKMMMIMM==
=
~F= bêëíÉääÉå= páÉ= ÇáÉ= bê∏ÑÑåìåÖëÄáä~åòI= ä∏ëÉå= páÉ= ÇáÉëÉ= Ç~åå= áå= qJhçåíÉå= ~ìÑ= ìåÇ= íê~ÖÉå=páÉ=~åëÅÜäáÉ≈ÉåÇ=ÇáÉ=^åÑ~åÖëÄÉëí®åÇÉ=ÉáåK= ÄF= _áäÇÉå= páÉ= ÇáÉ= bê∏ÑÑåìåÖëÄìÅÜìåÖëë®íòÉ= ÑΩê= ÇáÉ= çÄáÖÉå= _áä~åòéçëáíáçåÉå= ÄòïK= hçåíÉåK= ÅF= bê~êÄÉáíÉå=páÉ=ÑΩê=ÑçäÖÉåÇÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ=ÇáÉ=_ìÅÜìåÖëë®íòÉ=ìåÇ=íê~ÖÉå=ëáÉ= ÇáÉëÉ=áå=ÇáÉ=qJhçåíÉå=îçå=qÉáä~ìÑÖ~ÄÉ=~F=ÉáåK= NK= h~ìÑ=îçå=åÉìÉå=`çãéìíÉêíáëÅÜÉå=~ìÑ=wáÉäW=NKTMMIMM== OK= _~åâΩÄÉêïÉáëìåÖ=~å=ÉáåÉå=iáÉÑÉêÉêW=RMMIMM== PK= sÉêâ~ìÑ=ÉáåÉê=îÉê~äíÉíÉå=j~ëÅÜáåÉ=~ìÑ=wáÉäW=NKRMMIMM== QK= eóéçíÜÉâÉåíáäÖìåÖ=ÇìêÅÜ=_~åâΩÄÉêïÉáëìåÖW=SMMIMM== RK= báåâ~ìÑ=îçå=sçêê®íÉå=ÖÉÖÉå=_~êò~ÜäìåÖW=PKMMMIMM== =
^ìÑÖ~ÄÉ=V= dÉÄÉå=páÉ=ÇáÉ=_ìÅÜìåÖëë®íòÉ=ÑΩê=ÑçäÖÉåÇÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ=~å=ìåÇ=ëíÉääÉå=páÉ=ÇáÉ= p~ÅÜîÉêÜ~äíÉ=àÉïÉáäë=~ìÑ=qJhçåíÉå=Ç~ê=EàÉ=dÉëÅÜ®ÑíëîçêÑ~ää=åìê=Éáå=_ìÅÜìåÖëë~íò>FK=
356
E. Aufgaben
~F= h~ìÑ= ÉáåÉë= ìåÄÉÄ~ìíÉå= dêìåÇëíΩÅâë= áã= tÉêí= îçå= OMMKMMMIMM= bìêçK= PM= B= ÇÉë= h~ìÑéêÉáëÉë= ïÉêÇÉå= ÇìêÅÜ= _~åâΩÄÉêïÉáëìåÖ= ÄÉÖäáÅÜÉåK= aÉê= oÉëí= ïáêÇ= ÇìêÅÜ= ÇáÉ=^ìÑå~ÜãÉ=ÉáåÉê=eóéçíÜÉâ=Ñáå~åòáÉêíK= ÄF= _Éá= ÉáåÉã= fåëçäîÉåò~ìëîÉêâ~ìÑ= ïÉêÇÉå= Éáå= ÖÉÄê~ìÅÜíÉê= pÅÜêÉáÄíáëÅÜ= òì= NMMIMM= bìêç=ìåÇ=Éáå=d~ÄÉäëí~éäÉê=òì=NKRMMIMM=bìêç=ÉêïçêÄÉåK=aÉê=_Éíê~Ö=ïáêÇ=Ä~ê=ÉåíJ êáÅÜíÉíK= =
^ìÑÖ~ÄÉ=NM= pÅÜäáÉ≈Éå=páÉ=ÑçäÖÉåÇÉ=qJhçåíÉå=çêÇåìåÖëÖÉã®≈=~Ä=ìåÇ=ÄáäÇÉå=páÉ=ÇáÉ=Ç~òìÖÉÜ∏J êáÖÉå=^ÄëÅÜäìëëÄìÅÜìåÖëë®íòÉK= ~F=
ÄF=
=
p= ^_=
Á=
=====cçêÇÉêìåÖÉå=~K=ii= ORKMMMIMM=
e= = p=
=======sÉêÄáåÇäK=~K=ii=
e=
Á=
NRKMMMMIMM= = Á=
NPKQRMIMM= ^_=
NQMKMMMIMM=
PKMMMIMM= Á=
UKMMMIMM= = Á=
OQKNMMIMM= Á=
QNKMMMIMM=
= Á=
RKMMMIMM= = Á=
RRKQTMIMM= =
=
=
=
ÅF= =
p=
_~åâ=
e= = =
= =
=
^_=
PQKMPMIMM=
Á=
PMKPOMIMM= = =
= =
=
Á=
NRKMOMIMM=
Á=
PRKMMMIMM= = =
= =
=
Á=
VKMPMIMM=
=
=
= =
=
= =
=
^ìÑÖ~ÄÉ=NN= dÉÖÉÄÉå=ëÉá=ÑçäÖÉåÇÉë=qJhçåíçW== NK=tÉäÅÜÉ=_ìÅÜìåÖëë®íòÉ=E~JÉF=ïìêÇÉå=ÉêÑ~ëëí\= OK=táÉ=ä~ìíÉå=ã∏ÖäK=dÉëÅÜ®ÑíëîçêÑ®ääÉ=òì=ÇÉå=báåíê~ÖìåÖÉå\= =
p= ~F=^_= ÄF=_~åâ= ÅF=j~ëÅÜáåÉå=
=
===h~ëëÉ=
e=
RKPMMIMM= ÇF=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= PKMMMIMM= ÉF=p_= QKRMMIMM= =
NOKUMMIMM
=
NKRMMIMM= NNKPMMIMM= =
NOKUMMIMM=
=
^ìÑÖ~ÄÉ=NO= fã=i~ìÑÉ=ÉáåÉë=dÉëÅÜ®Ñíëà~ÜêÉë=ÑáÉäÉå=ÇáÉ=ÑçäÖÉåÇÉå=^ìÑï~åÇëJ=ìåÇ=bêíê~ÖëÄìÅÜìåJ ÖÉå=~åW= =
NKF= _~åâ= OKF= jáÉíÉêíê®ÖÉ= PKF= cçêÇÉêìåÖÉå= QKF= tÉêÄìåÖ=
NMMIMM= TMMIMM= QKRMMIMM= \=
~å= ~å= ~å= ~å=
wáåëÉêíê®ÖÉ= h~ëëÉ= rãë~íòÉêä∏ëÉ= sÉêÄK=~K=iiK=
NMMIMM= TMMIMM= QKRMMIMM= \=
1. Aufgabenstellungen
357
aÉê=dÉïáåå=ÇÉê=oÉÅÜåìåÖëéÉêáçÇÉ=ÄÉäáÉÑ=ëáÅÜ=~ìÑ=SKOMMIMM=bìêçK=aÉê=_Éëí~åÇ=ÇÉë= hçåíçë=łjáÉíÉêíê®ÖÉ =ä~Ö=îçê=_ìÅÜìåÖ=kêK=O=ÄÉá=PKOMMIMM=bìêçK=bë=ëÉá=~åÖÉåçããÉåI= Ç~ëë=Éë=òì=âÉáåÉå=ïÉáíÉêÉå=_ìÅÜìåÖÉå=~ìÑ=bêÑçäÖëâçåíÉå=â~ãK= ~F==kÉååÉå=páÉ=ÉáåÉå=ã∏ÖäáÅÜÉå=dÉëÅÜ®ÑíëîçêÑ~ää=ÑΩê=_ìÅÜìåÖ=kêK=OK= ÄF==bêãáííÉäå=páÉ=ÇÉå=_Éíê~Ö=òì=_ìÅÜìåÖëë~íò=Q=ãáí=eáäÑÉ=ÇÉë=qJhçåíçë=dìsK= ÅF== _áäÇÉå= páÉ= ÇáÉ= ^ÄëÅÜäìëëÄìÅÜìåÖëë®íòÉ= ÑΩê= ÇáÉ= hçåíÉå= łrãë~íòÉêä∏ëÉ I= łtÉêJ ÄìåÖ =ìåÇ=łdìs K= =
^ìÑÖ~ÄÉ=NP= bêãáííÉäå=páÉ=ÇáÉ=ÑÉÜäÉåÇÉå=h~äâìä~íáçåëïÉêíÉK=dÉÄÉå=páÉ=Ç~ÄÉá=ÇÉå=o~Ä~íí=ìåÇ=ÇáÉ= _ÉòìÖëâçëíÉå=áå=mêçòÉåí=ìåÇ=bìêç=~åK= =
=
~F= ÄF= ÅF=
ibm=
o~Ä~íí=
wbm=
_wh=
bm=
\= NTKRVMIMM= \=
NP=B= \= PQMIMM=
\= NPKRMMIMM= \=
ORMIMM= \== PIR=B=EONMIMMF=
ORKMMMIMM= NPKSTMIMM= \=
=
^ìÑÖ~ÄÉ=NQ= _áäÇÉå= páÉ= ìåíÉê= wìÜáäÑÉå~ÜãÉ= ÇÉë= fåÇìëíêáÉâçåíÉåê~ÜãÉåë= EÄòïK= ÇÉê= ÉåíëéêÉJ ÅÜÉåÇÉå=hçåíçåìããÉêåF=ÇáÉ=_ìÅÜìåÖëë®íòÉ=òì=^ìÑÖ~ÄÉ=NPK== dÉÜÉå=páÉ=Ç~ÄÉá=Ç~îçå=~ìëI=Ç~ëë=Éë=ëáÅÜ=ÄÉá=ÇÉå=h~äâìä~íáçåÉå=ìã=oçÜëíçÑÑÉáåâ~ìÑ= E~FI=eáäÑëëíçÑÑÉáåâ~ìÑ=EÄF=ìåÇ=_ÉíêáÉÄëëíçÑÑÉáåâ~ìÑ=EÅF=~ìÑ=wáÉä=E~FI=éÉê=_~åâΩÄÉêïÉáJ ëìåÖ= EÄF= ìåÇ= Ä~ê= EÅF= Ü~åÇÉäíK= aáÉ= dÉëÅÜ®ÑíëîçêÑ®ääÉ= ëçääÉå= ~ìÑï~åÇëçêáÉåíáÉêí= ìåÇ= ìåíÉê=_ÉêΩÅâëáÅÜíáÖìåÖ=ÇÉê=rãë~íòëíÉìÉê=îçå=NV=B=ÉêÑ~ëëí=ïÉêÇÉåK= =
^ìÑÖ~ÄÉ=NR= fÜåÉå= ïìêÇÉ= ÉáåÉ= q~ÄÉääÉ= ~ìë= ÇÉã= g~Üê= OMMT= îçêÖÉäÉÖí= Erpí= NV= BFK= bêãáííÉäå= páÉ= Ç~êáå=ÇáÉ=ÑÉÜäÉåÇÉå=tÉêíÉK== =
= =
oÉÅÜåìåÖëJ ÄÉíê~Ö=
~F= ÄF= ÅF=
PKQRMIMM= \= \=
pâçåíç=EBF=
pâçåíç=EbìêçF= Äêìííç= åÉííç= rpí=
\= P=
\= PQIRM=
\=
\=
RMIPM= \= \=
\= \= NOIOM=
§ÄÉêïÉáëìåÖëJ ÄÉíê~Ö= \= \= QKPPQIMR=
=
^ìÑÖ~ÄÉ=NS= báå= j∏ÄÉäÜÉêëíÉääÉê= ÄÉòáÉÜí= îçå= ëÉáåÉã= iáÉÑÉê~åíÉå= RMM= iáíÉê= i~Åâ= = òì= NMIRM= bìJ êçLiáíÉêK= cΩê= ÇÉå= qê~åëéçêí= ïÉêÇÉå= áÜã= NRMIMM= bìêç= Äêìííç= ÄÉêÉÅÜåÉíK= a~= Éë= ëáÅÜ= ÄÉá=ÇÉã=j∏ÄÉäÜÉêëíÉääÉê=ìã=ÉáåÉå=ä~åÖà®ÜêáÖÉå=hìåÇÉå=Ü~åÇÉäíI=ÖÉï®Üêí=ÇÉê=iáÉÑÉJ ê~åí= ÉáåÉå= qêÉìÉê~Ä~íí= îçå= NIRM= BK= _Éá= w~ÜäìåÖ= áååÉêÜ~äÄ= îçå= NQ= q~ÖÉå= ÇΩêÑÉå= ïÉáíÉêÉ= O= B= pâçåíç= ~ÄÖÉòçÖÉå= ïÉêÇÉåK= EeáåïÉáëW= bë= ëçää= ~ìÑï~åÇëçêáÉåíáÉêí= ÖÉJ ÄìÅÜí=ïÉêÇÉåKF= ~F= _ìÅÜÉå=páÉ=ÇáÉ=báåÖ~åÖëêÉÅÜåìåÖ>=
358
E. Aufgaben
ÄF= bë= ïÉêÇÉå= RM= iáíÉê= òìêΩÅâÖÉë~åÇíI= Ç~= ÇáÉëÉ= òì= îáÉä= ÖÉäáÉÑÉêí= ïìêÇÉåK= aáÉ= sÉêJ ë~åÇâçëíÉå=ïÉêÇÉå=Ç~ÄÉá=ÉÄÉåÑ~ääë=~åíÉáäáÖ=ÄÉêáÅÜíáÖíK=_ìÅÜÉå=páÉ>= ÅF= aÉê=hìåÇÉ=ÄÉÖäÉáÅÜí=ëÉáåÉ=oÉÅÜåìåÖ=áååÉêÜ~äÄ=ÇÉê=pâçåíçÑêáëíK=táÉ=ä~ìíÉí=ÇÉê= _ìÅÜìåÖëë~íò\= =
^ìÑÖ~ÄÉ=NT= fã= g~Üê= OMMS= Ü~í= Éáå= ^ìíçÜÉêëíÉääÉê= îçå= ëÉáåÉã= iáÉÑÉê~åíÉå= ÑΩê= cÉêíáÖÄ~ìíÉáäÉ= ÑçäJ ÖÉåÇÉ=^êíáâÉä=ÉêÜ~äíÉå=ìåÇ=~ìÅÜ=ÄÉêÉáíë=ÄÉò~ÜäíW= =
=
~F= ÄF= ÅF=
^êíáâÉä=
ibm=
k~ÅÜä~ëë=Eo~Ä~ííI=pâçåíçF=
_wh=
iÉáÅÜíãÉí~ääêÉáÑÉå= o~Çáç= pÅÜÉáÄÉåïáëÅÜÉê=
NOKRMMIMM= RKQMMIMM= NKRMMIMM=
ORMIMM= NOMIMM= QMIMM=
RSMIMM= QPMIMM= PQMIMM=
=
^ã= g~ÜêÉëÉåÇÉ= ÖÉï®Üêí= ÇÉê= iáÉÑÉê~åí= ÉáåÉå= _çåìë= îçå=O= B= ~ìÑ= ~ääÉ= áã= g~Üê= OMMS= ÖÉí®íáÖíÉå=rãë®íòÉK=_ìÅÜÉå=páÉ=ÄÉëí~åÇëçêáÉåíáÉêí>= =
^ìÑÖ~ÄÉ=NU= cΩê=ÉáåÉå=eáäÑëëíçÑÑ=ëÉáÉå=ÑçäÖÉåÇÉ=a~íÉå=ÄÉâ~ååíW= =
pÅÜäìëëÄÉëí~åÇ=OMMS=
wìÖ®åÖÉ=Äáë=båÇÉ=kçîÉãÄÉê=OMMTW= MPKMQK= OMM=qçååÉå= NNKMTK= PMM=qçååÉå=
^ã=MNKNOKOMMT=äáÉÖÉå=ÑçäÖÉåÇÉ=p~äÇÉå=îçêW= hçåíç=SMON= hçåíç=SMOO=
SMM=qçååÉå=òì=àÉ=OMIMM==
^åëÅÜ~ÑÑìåÖëâçëíÉå=PKUMMIMM== ^åëÅÜ~ÑÑìåÖëâçëíÉå=RKVRMIMM==
POMIMM== NQRIMM==
fã=aÉòÉãÄÉê=ëáåÇ=åçÅÜ=ÑçäÖÉåÇÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ=òì=îÉêÄìÅÜÉå=E~ìÑï~åÇëçêáÉåJ íáÉêíFW= ~F= ^ã= MQKNOK= ïÉêÇÉå= OMM= qçååÉå= eáäÑëëíçÑÑÉ= òì= àÉ= OQIMM= bìêç= EiáëíÉåéêÉáëF= ÖÉäáÉJ ÑÉêíK= a~ÄÉá= îÉêêÉÅÜåÉí= ÇÉê= iáÉÑÉê~åí= ÑΩê= ÇáÉ= qê~åëéçêíîÉêëáÅÜÉêìåÖ= URIMM= bìêç= ìåÇ=ÑΩê=ÇáÉ=sÉêé~ÅâìåÖ=OMMIMM=bìêç==EàÉïÉáäë=åÉííçFK=hçåÇáíáçåÉåW=NM=B=o~Ä~íí= ìåÇ=O=B=pâçåíç=ÄÉá=w~ÜäìåÖ=áååÉêÜ~äÄ=îçå=NQ=q~ÖÉåK=_ìÅÜÉå=páÉ=ÇáÉ=báåÖ~åÖëJ êÉÅÜåìåÖK= ÄF= ^ã= MRKNOK= ÖÉÜí= ÇáÉ= oÉÅÜåìåÖ= ÇÉë= péÉÇáíÉìêë= ÉáåI= ÇÉê= ÇáÉ= eáäÑëëíçÑÑÉ= ÖÉäáÉÑÉêí= Ü~íK=bë=ïÉêÇÉå=OSNIUM=bìêç=áå=Ä~ê=ÄÉò~ÜäíK= ÅF= ^ã=MSKNOK=ëÅÜáÅâÉå=ïáê=R=B=ÇÉê=t~êÉ=ïÉÖÉå=j®åÖÉäå=òìêΩÅâ=ìåÇ=~ìÑ=ÇáÉ=êÉëíJ äáÅÜÉå= eáäÑëëíçÑÑÉ= ÖáÄí= Éë= ÉáåÉå= mêÉáëå~ÅÜä~ëë= îçå= Q= BK= _ìÅÜÉå= páÉ= ÇáÉ= dìíJ ëÅÜêáÑíK= ÇF= _ìÅÜÉå=páÉ=ÇáÉ=_Éò~ÜäìåÖ=ÇìêÅÜ=_~åâΩÄÉêïÉáëìåÖ=òìã=NSKNOK= ÉF= fåëÖÉë~ãí= ä~Ö= ÇÉê= sÉêÄê~ìÅÜ= áã= g~Üê= OMMT= ÄÉá= OOKRRQIMM= bìêçK= _ìÅÜÉå= páÉ= ÇáÉ= _Éëí~åÇëîÉê®åÇÉêìåÖ=ìåÇ=ëÅÜäáÉ≈Éå=páÉ=Ç~ë=_Éëí~åÇëâçåíç=ÑΩê=eáäÑëëíçÑÑÉ=~ÄK= ÑF= píÉääÉå= páÉ= ÇÉå= ÖÉë~ãíÉå= sçêÖ~åÖ= ~ìÑ= qJhçåíÉå= Ç~ê= Eåìê= OMOMI= SMOMI= SMONI= SMOOFK=
1. Aufgabenstellungen
359
^ìÑÖ~ÄÉ=NV= _áäÇÉå=páÉ=ÇáÉ=_ìÅÜìåÖëë®íòÉ=òì=ÑçäÖÉåÇÉå=dÉëÅÜ®ÑíëîçêÑ®ääÉåK= ~F= aáÉ=iÉ~ëáåÖÖÉÄΩÜê=ÑΩê=ÉáåÉå=mâï=ïáêÇ=Ä~ê=ÄÉò~ÜäíW=RKRMMIMM=bìêç=åÉííç= ÄF= §ÄÉêïÉáëìåÖ= ÇÉê= ãçå~íäáÅÜÉå= jáÉíÉ= ÑΩê= ÇáîÉêëÉ= i~ÖÉêê®ìãÉW= PKOMMIMM= bìêç== åÉííç= ÅF= báåÖ~åÖ=ÉáåÉê=oÉÅÜåìåÖ=îçã=péÉÇáíÉìêI=ÇÉê=ÑΩê=ÇáÉ=_ÉäáÉÑÉêìåÖ=ÇÉê=hìåÇÉå=òìJ ëí®åÇáÖ=áëíW=NKOMMIMM=bìêç=åÉííç= ÇF= w~ÜäìåÖ= ÇÉê= m~ÅÜí= ÑΩê= ÉáåÉå= i~ÖÉêéä~íò= ÇìêÅÜ= mçëíΩÄÉêïÉáëìåÖW= RMMIMM= bìêç== åÉííç= ÉF= _Éí~åâìåÖ=ÉáåÉë=cáêãÉåJmâïëK=aáÉ=nìáííìåÖ=ä~ìíÉí=~ìÑ=PRIRM=bìêçK= ÑF= h~ìÑ=îçå=oÉÅÜåìåÖëÑçêãìä~êÉå=ÖÉÖÉå=_~åâΩÄÉêïÉáëìåÖW=NNVIMM=bìêç=Äêìííç= =
^ìÑÖ~ÄÉ=OM= aáÉ= pÉâêÉí®êáå= ÉáåÉë= råíÉêåÉÜãÉåë= îÉêÇáÉåí= ãçå~íäáÅÜ= NKORMIMM= bìêç= ÄêìííçK= ^å= ^ÄòΩÖÉå= Ñ~ääÉå= içÜåëíÉìÉêW= NPTIRM= bìêçI= háêÅÜÉåëíÉìÉêW= NOIMM= bìêçI= pçäáÇ~êáí®íëòìJ ëÅÜä~ÖW= SIOR= bìêç= ëçïáÉ= ^k^= òì= oÉåíÉåJI= ^êÄÉáíëäçëÉåJI= hê~åâÉåJ= ìåÇ= mÑäÉÖÉîÉêJ ëáÅÜÉêìåÖW=NONIUU=bìêçI=QMISP=bìêçI=UMISP=bìêçI=NMISP=bìêç=~åK= ~F= dÉÄÉå=páÉ=~ääÉ=_ìÅÜìåÖÉå=~åI=ÇáÉ=~ã=båÇÉ=ÇÉë=jçå~íë=îçå=ÇÉê=içÜåÄìÅÜÜ~äJ íìåÖ=òì=í®íáÖÉå=ëáåÇK= ÄF= _ìÅÜÉå=páÉ=ÇáÉ=_~åâΩÄÉêïÉáëìåÖ=ÇÉê=ÉáåÄÉÜ~äíÉåÉå=píÉìÉêå=ìåÇ=ÇÉê=pçòá~äîÉêJ ëáÅÜÉêìåÖëÄÉáíê®ÖÉ=òì=_ÉÖáåå=ÇÉë=cçäÖÉãçå~íëK= =
^ìÑÖ~ÄÉ=ON= báå= cäáÉ≈Ä~åÇ~êÄÉáíÉê= ÄáííÉí= ~ã= NMK= ÇÉë= jçå~íë= ìã= ÉáåÉå= sçêëÅÜìëë= îçå= NKMMMIMM= bìêçI=ìã=ìåîçêÜÉêÖÉëÉÜÉåÉ=oÉé~ê~íìêÉå=~å=ëÉáåÉã=tçÜåÜ~ìë=òì=ÄÉò~ÜäÉåK= ~F= _ìÅÜÉå=páÉ=ÇáÉ=_~åâΩÄÉêïÉáëìåÖ=ÇÉë=sçêëÅÜìëëÉëK= ÄF= ^ã=båÇÉ=ÇÉë=jçå~íë=ïáêÇ=ÇáÉëÉê=sçêëÅÜìëë=ãáí=ÇÉê=~âíìÉääÉå=içÜåò~ÜäìåÖ=îÉêJ êÉÅÜåÉíI= ëç= Ç~ëë= ÇÉê= jáí~êÄÉáíÉê= åìê= åçÅÜ= ÉáåÉå= kÉííçäçÜå= îçå= NKQTMIMM= bìêç= ÉêÜ®äíK=^å=^ÄòΩÖÉå=ÑáÉäÉå=píÉìÉêå=áå=e∏ÜÉ=îçå=PVMIMM=bìêç=ìåÇ=pçòá~äîÉêëáÅÜÉJ êìåÖëÄÉáíê®ÖÉ=E^k^F=îçå=UPMIMM=bìêç=~åK=bêãáííÉäå=páÉ=åìå=ÇáÉ=e∏ÜÉ=ÇÉë=_êìíJ íçäçÜåë=ìåÇ=ÄìÅÜÉå=páÉ=ÇáÉ=§ÄÉêïÉáëìåÖK= =
^ìÑÖ~ÄÉ=OO= aÉê= råíÉêåÉÜãÉê= j~ñ= kÉìêÉáÅÜ= áëí= îÉêéÑäáÅÜíÉí= ~ääÉ= ëÉáåÉ= ^êÄÉáíåÉÜãÉê= òì= îÉêëáJ ÅÜÉêåK=^ã=g~ÜêÉë~åÑ~åÖ=ÖÉÜí=Ç~ÜÉê=ÇáÉ=_Éáíê~ÖëêÉÅÜåìåÖ=ÇÉê=_ÉêìÑëÖÉåçëëÉåëÅÜ~Ñí= áå=e∏ÜÉ=îçå=PKQRMIMM==ÉáåK=aáÉ=oÉÅÜåìåÖ=ïáêÇ=ìåîÉêòΩÖäáÅÜ=éÉê=mçëíÄ~åâΩÄÉêïÉáJ ëìåÖ=ÄÉÖäáÅÜÉåK= ~F= _ìÅÜÉå=páÉ=ÇÉå=sçêÖ~åÖK== ÄF= _ÉëÅÜêÉáÄÉå= páÉ= ÇáÉ= ^ìëïáêâìåÖÉå= ÇáÉëÉê= _ìÅÜìåÖ= ~ìÑ= Ç~ë= báÖÉåâ~éáí~ä= ÇÉë= råíÉêåÉÜãÉåëK= =
= =
360
E. Aufgaben
^ìÑÖ~ÄÉ=OP= báå= dÉëÅÜ®Ñíëã~åå= ÉêêÉÅÜåÉí= ÑΩê= ÉáåÉë= ëÉáåÉê= mêçÇìâíÉ= pÉäÄëíâçëíÉå= áå= e∏ÜÉ= îçå= NKOUMIMM=bìêçK=dêìåÇë®íòäáÅÜ=ÖÉï®Üêí=Éê=ëÉáåÉå=pí~ããâìåÇÉå=ÄÉá=ÉáåÉã=ism=îçå= NKUMMIMM=bìêç=ÉáåÉå=qêÉìÉê~Ä~íí=îçå=NM=BK= ~F= jáí=ïÉäÅÜÉã=dÉïáåå=Ebìêç=ìåÇ=mêçòÉåíF=êÉÅÜåÉí=ÇÉê=dÉëÅÜ®Ñíëã~åå\= ÄF= ^ìÑÖêìåÇ= ëí~êâÉê= hçåâìêêÉåò= áëí= Éê= ÖÉòïìåÖÉå= ÇÉå= ism= ìã= U= B= òì= ëÉåâÉåK= tÉäÅÜÉ=^ìëïáêâìåÖÉå=Ü~í=ÇáÉë=~ìÑ=ÇÉå=dÉïáåå\= =
^ìÑÖ~ÄÉ=OQ= få=ÇÉê=h~äâìä~íáçå=ÉáåÉë=báåòÉäéêçÇìâíìåíÉêåÉÜãÉåë=ÑáåÇÉå=ëáÅÜ=ÑçäÖÉåÇÉ=tÉêíÉW= o~Ä~íí=áå=BW=SI=o~Ä~íí=áå=bìêçW=QNMIMM= bêãáííÉäå=páÉ=ÇÉå=ismK= =
^ìÑÖ~ÄÉ=OR= _áäÇÉå=páÉ=ÇáÉ=_ìÅÜìåÖëë®íòÉ=òì=ÑçäÖÉåÇÉå=dÉëÅÜ®ÑíëîçêÑ®ääÉåK= ~F= wáÉäîÉêâ~ìÑ= îçå= cÉêíáÖÉêòÉìÖåáëëÉåW= wáÉäîÉêâ~ìÑëéêÉáë= PKQRMIMM= bìêçI= NM= B= o~J Ä~ííK= qê~åëéçêíâçëíÉå= áå= e∏ÜÉ= îçå=PMMIMM= bìêç= ïÉêÇÉå= ÇÉã= hìåÇÉå=áå= oÉÅÜJ åìåÖ=ÖÉëíÉääíK= ÄF= _~êâ~ìÑ=îçå=sÉêé~ÅâìåÖëã~íÉêá~äW=OKMMMIMM=bìêç=Äêìííç= ÅF= báå=hìåÇÉ=ëÉåÇÉí=EiÉáÜJFsÉêé~ÅâìåÖ=òìêΩÅâW=dìíëÅÜêáÑí=PQMIMM=bìêç=åÉííç= ÇF= ^ìÑÖêìåÇ=ÉáåÉê=j®åÖÉäêΩÖÉ=ÉêÜ~äíÉå=ïáê=NLP=ÉáåÉê=iáÉÑÉêìåÖ=òìêΩÅâK=aÉê=oÉÅÜJ åìåÖëÄÉíê~Ö=ÄÉäáÉÑ=ëáÅÜ=~ìÑ=PKONMIMMbìêç=ÄêìííçK= =
=
=
=
=
=
^ìÑÖ~ÄÉ=OS= báå=e~ìëÜ~äíëÖÉê®íÉÑ~Äêáâ~åí=ëíÉääí=jáâêçïÉääÉå=òìã=pÉäÄëíâçëíÉåéêÉáë=îçå=NKQRMIMM= bìêç=àÉ=píΩÅâ=ÜÉêK=a~ê~ìÑ=ïÉêÇÉå=OM=B=dÉïáåå=ìåÇ=U=B=o~Ä~ííI=ïÉäÅÜÉê=~Ä=ÉáåÉê= jÉåÖÉ=îçå=OM=píΩÅâ=ÖÉï®Üêí=ïáêÇI=~ìÑÖÉëÅÜä~ÖÉåK= ~F= báå= e~ìëÜ~äíëï~êÉåÖÉëÅÜ®Ñí= â~ìÑí= NM= jáâêçïÉääÉå= ~ìÑ= wáÉäK= _ìÅÜÉå= páÉ= ÇÉå= sçêÖ~åÖ= ìåÇ= ÄÉ~ÅÜíÉå= páÉ= Ç~ÄÉáI= Ç~ëë= ÇáÉ= iáÉÑÉêìåÖ= ÑΩê= PRIMM= bìêç= åÉííç= ~Ä= tÉêâ=ÉêÑçäÖíK= ÄF= fååÉêÜ~äÄ= ÇÉê= ÖÉëÉíòäáÅÜÉå= cêáëí= ÉêÜ®äí= ÇÉê= c~Äêáâ~åí= ÉáåÉ= oÉâä~ã~íáçåK= k~ÅÜ= ^åÖ~ÄÉå=ÇÉë=hìåÇÉå=ïÉáëÉå=P=dÉê®íÉ=i~ÅâëÅÜ®ÇÉå=~ìÑK=bë=ïáêÇ=Ç~ê~ìÑÜáå=Éáå= k~ÅÜä~ëë=îçå=UMIMM=bìêç=åÉííç=ÖÉï®ÜêíK= ÅF= aÉê= oÉëíÄÉíê~Ö= ïáêÇ= éÉê= mçëíÄ~åâΩÄÉêïÉáëìåÖ= ÄÉÖäáÅÜÉåK= pâçåíç= ÄáÉíÉí= ÇÉê= c~Äêáâ~åí=áå=o~ÜãÉå=ëÉáåÉê=dÉëÅÜ®Ñíëéçäáíáâ=åáÅÜí=~åK= =
^ìÑÖ~ÄÉ=OT= _ìÅÜÉå= páÉ= ÇáÉ= dÉëÅÜ®ÑíëîçêÑ®ääÉ= ~ìë= ^ìÑÖ~ÄÉ= OS= ~ìë= hìåÇÉåëáÅÜí= E~ìÑï~åÇëJ çêáÉåíáÉêíFK= =
^ìÑÖ~ÄÉ=OU= báå= eÉêëíÉääÉê= ÉÇäÉê= eÉêêÉå~åòΩÖÉI= ÇÉê= ~ìÅÜ= åçÅÜ= dΩêíÉäI= eÉãÇÉåI= j®åíÉä= ìåÇ= é~ëëÉåÇÉ= pÅÜìÜÉ= ~äë= pçêíáãÉåíëÉêÖ®åòìåÖ= îÉêâ~ìÑíI= â~äâìäáÉêí= ÑΩê= ÉáåÉ= åÉìÉ= hêÉ~J
1. Aufgabenstellungen
361
íáçå= pÉäÄëíâçëíÉå= îçå= RTSITM= bìêç= ìåÇ= QM= B= dÉïáååK= i~åÖà®ÜêáÖÉå= hìåÇÉå= ïáêÇ= Éáå=qêÉìÉê~Ä~íí=îçå=R=B=ÉáåÖÉê®ìãíK== ~F= ^å= ÉáåÉå= ä~åÖà®ÜêáÖÉå= ÖìíÉå= hìåÇÉå= ïáêÇ= ~ã= OMKMRKOMMT= ÑçäÖÉåÇÉ= oÉÅÜåìåÖ= îÉêë~åÇíK=_ìÅÜÉå=páÉ=ÇáÉëÉK= jΩÜäïÉÖ=T= VOTNQ=mäÉóëíÉáå= mäÉóëíÉáåI=ÇÉå=OMKMRKOMMT=
pÅÜåÉáÇÉê= eÉêêÉåãçÇÉ= eÉêêå= aêK=cêáÉÇêáÅÜ=pÅÜãáÇ= jçò~êíëíê~≈É=T= =
VOSPT=tÉáÇÉå=áKÇKlmÑ= =
=
oÉÅÜåìåÖ=kêK=NNLpc=
= =
=
URMIMM=bìêç= SMIMM=bìêç= NOMIMM=bìêç= RNIRM=bìêç= VTUIRM=bìêç= NURIVO=bìêç= NKNSQIQO=bìêç=
Nñ=k~ÇÉäëíêÉáÑÉå~åòìÖ=E^êíK=kêK=QRUI=dê∏≈É=VMF= Nñ=pÅÜï~êòÉê=iÉÇÉêÖΩêíÉä=E^êíK=kêK=PQF= Nñ=pÅÜï~êòÉ=i~ÅâëÅÜìÜÉ=E^êíK=kêK=OTI=dê∏≈É=QPF= Ó=qêÉìÉê~Ä~íí=R=B= Z=kÉííçï~êÉåïÉêí= H=rãë~íòëíÉìÉê=NV=B= Z=oÉÅÜåìåÖëÄÉíê~ÖI=Äêìííç=
=
=
aáÉ=iáÉÑÉêìåÖ=ÉêÑçäÖí=ÑêÉá=e~ìëK= aáÉ=t~êÉ=ÄäÉáÄí=Äáë=w~ÜäìåÖëÉáåÖ~åÖ=báÖÉåíìã=îçå=pÅÜåÉáÇÉê=eÉêêÉåãçÇÉK= =
w~ÜäÄ~ê=áååÉêÜ~äÄ=îçå=PM=q~ÖÉå=êÉáå=åÉííçK= =
híçK=RPM=PQP=RSV== ÄÉá=ÇÉê=uv=_~åâI=_iw=TMR=QUV=VO=
ÄF= NQ= q~ÖÉ= å~ÅÜ= oÉÅÜåìåÖëëíÉääìåÖ= ÖÉÜÉå= ~ìÑ= ÇÉã= _~åââçåíç= îçå= pÅÜåÉáÇÉê= eÉêêÉåãçÇÉ= NKNQNINP= bìêç== ÉáåK= tÉäÅÜÉ= ^ìëïáêâìåÖÉå= Ü®ííÉ= ÇáÉëÉê= ìåÄÉêÉÅÜJ íáÖíÉ=pâçåíç~ÄòìÖ=~ìÑ=ÇÉå=ÇìêÅÜ=ÇÉå=^åòìÖ=ÉêïáêíëÅÜ~ÑíÉíÉå=píΩÅâÖÉïáåå\== ÅF= ^ìÑÖêìåÇ= ÇÉê= ÖìíÉå= dÉëÅÜ®ÑíëÄÉòáÉÜìåÖÉå= ïáêÇ= ~ìÑ= ÉáåÉ= k~ÅÜÑçêÇÉêìåÖ= îÉêJ òáÅÜíÉíK=táÉ=ä~ìíÉí=ÇÉê=Ç~òìÖÉÜ∏êáÖÉ=_ìÅÜìåÖëë~íò=ÑΩê=ÇÉå=w~ÜäìåÖë~ìëÖäÉáÅÜ\= =
^ìÑÖ~ÄÉ=OV= fã=~ÄÖÉä~ìÑÉåÉå=dÉëÅÜ®Ñíëà~Üê=OMMM=ÄÉäáÉÑÉå=ëáÅÜ=ÇáÉ=ÖÉë~ãíÉå=^ìÑïÉåÇìåÖÉå=ÉáJ åÉë=råíÉêåÉÜãÉåë=~ìÑ=RSMKMMMIMM=bìêçK=aáÉ=bêíê®ÖÉ=ä~ÖÉå=ÄÉá=áåëÖÉë~ãí=VQMKMMMIMM= bìêçK=aÉë=tÉáíÉêÉå=ëÉáÉå=ÑçäÖÉåÇÉ=fåîÉåíìêÉêÖÉÄåáëëÉ=ÄÉâ~ååíK= =
=
rb= cb=
_Éëí~åÇ=PNKNOKNVVU=
= =
POKMMMIMM== NRKMMMIMM==
_Éëí~åÇ=PNKNOKNVVV=
= =
NPKMMMIMM== ONKMMMIMM==
_Éëí~åÇ=PNKNOKOMMM=
= =
QRKMMMIMM== VKRMMIMM==
=
bêãáííÉäå=ìåÇ=ÄìÅÜÉå=páÉ=ÇÉå=dÉïáåå=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉë=OMMMK= =
^ìÑÖ~ÄÉ=PM= bêãáííÉäå= ìåÇ= ÄìÅÜÉå= E_~åâΩÄÉêïÉáëìåÖF= páÉ= ~åÜ~åÇ= ÑçäÖÉåÇÉê= dÉëÅÜ®ÑíëîçêÑ®ääÉ= ÇáÉ=rãë~íòëíÉìÉêîÉêÄáåÇäáÅÜâÉáí=ÄòïK=JÑçêÇÉêìåÖ=ÖÉÖÉåΩÄÉê=ÇÉã=cáå~åò~ãíK=píÉääÉå= páÉ=Ç~òì=ÇáÉ=sçêÖ®åÖÉ=~ìÑ=ÇÉå=hçåíÉå=OSMM=ìåÇ=QUMM=áå=qJhçåíÉåJcçêã=Ç~êK=
362
E. Aufgaben
~F= ÄF= ÅF= ÇF= ÉF= ÑF= ÖF= ÜF= áF=
sÉêâ~ìÑ=îçå=cÉêíáÖÉêòÉìÖåáëëÉå=~ìÑ=wáÉäX=t~êÉåïÉêíW=RRKMMMIMM=bìêç= h~ìÑ=îçå=eÉáò∏ä=ÖÉÖÉå=_~åâëÅÜÉÅâX=QKTSMIMM=bìêçX=Äêìííç= sÉêâ~ìÑ=ÉáåÉê=ÖÉÄê~ìÅÜíÉå=_çÜêã~ëÅÜáåÉX=NUMIMM=bìêçX=åÉííç= h~ìÑ=îçå=_Ωêçã∏ÄÉäåX=_~êò~ÜäìåÖ=áå=e∏ÜÉ=îçå=NPKUMQIMM=bìêç== _Éò~ÜäìåÖ=ÇÉê=hÑòJpíÉìÉê=ÇìêÅÜ=_~åâΩÄÉêïÉáëìåÖX=NKOMMIMM=bìêç== sÉêâ~ìÑ=îçå=cÉêíáÖÉêòÉìÖåáëëÉå=å~ÅÜ=dêç≈Äêáí~ååáÉåX=iáëíÉåéêÉáë=NOKPMMIMM=bìêç== h~ìÑ=îçå=c~ÅÜòÉáíëÅÜêáÑíÉåX=RQIMM=bìêçX=åÉííç= oΩÅâëÉåÇìåÖ=ÑÉÜäÉêÜ~ÑíÉê=cêÉãÇÄ~ìíÉáäÉX=NOMIMM=bìêçX=åÉííç= báå=hìåÇÉ=ëÉåÇÉí=iÉáÜîÉêé~ÅâìåÖ=òìêΩÅâX=NNVIMM=bìêçX=Äêìííç= =
^ìÑÖ~ÄÉ=PN= fã=wìÖÉ=ÉáåÉê=ÖÉéä~åíÉå=_ÉíêáÉÄëîÉêÖê∏≈ÉêìåÖ=â~ìÑí=Éáå=dÉëÅÜ®Ñíëã~åå=Éáå=ìåÄÉJ Ä~ìíÉë=dêìåÇëíΩÅâK=wì=ÇáÉëÉã=dÉëÅÜ®Ñí=ëáåÇ=ÑçäÖÉåÇÉ=a~íÉå=ÄÉâ~ååíW= =
dêìåÇëíΩÅâëéêÉáë= dêìåÇÉêïÉêÄëíÉìÉê= dêìåÇëíÉìÉê= dêìåÇÄìÅÜÉáåíê~Ö= j~âäÉêÖÉÄΩÜê= kçí~êâçëíÉå= _É~êÄÉáíìåÖëâçëíÉå=EeóéçíÜÉâF=
ORMKMMMIMM= PIR=B= RTMIMM= SMMIMM= NMKPMMIMM= OKRMMIMM= VRMIMM=
~F=tÉäÅÜÉê=_Éíê~Ö=ãìëë=~äë=^åëÅÜ~ÑÑìåÖëâçëíÉå=~âíáîáÉêí=ïÉêÇÉå\= ÄF=táÉ=ä~ìíÉå=ÇáÉ=ãáí=ÇÉã=h~ìÑ=òìë~ããÉåÜ®åÖÉåÇÉå=_ìÅÜìåÖÉå\= =
^ìÑÖ~ÄÉ=PO= ^ã= MVKMQK= â~ìÑí= Éáå= råíÉêåÉÜãÉê= òìê= bêïÉáíÉêìåÖ= ëÉáåÉë= cìÜêé~êâë= = ÉáåÉå= åÉìÉå= häÉáåíê~åëéçêíÉê= òìã= iáëíÉåéêÉáë= îçå= NTKUMMIMM= bìêçK= ^ìÑÖêìåÇ= ÇÉê= ÖìíÉå= dÉJ ëÅÜ®ÑíëÄÉòáÉÜìåÖÉå=òìã=^ìíçÜ~ìë=ïÉêÇÉå=Éáå=o~Ä~íí= îçå=R=B=ìåÇ=Éáå=pâçåíç~ÄJ òìÖ=îçå=OIR=B=ÄÉá=w~ÜäìåÖ=áååÉêÜ~äÄ=îçå=NQ=q~ÖÉå=ÖÉï®ÜêíK=cΩê=ÇáÉ=§ÄÉêÑΩÜêìåÖ= ÇÉë=c~ÜêòÉìÖë=ïÉêÇÉå=ORMIMM=bìêç=ìåÇ=ÑΩê=ÇáÉ=ÉêëíÉ=q~åâÑΩääìåÖ=PRITM=bìêç=Äêìííç= áå= oÉÅÜåìåÖ= ÖÉëíÉääíK= aáÉ= hçëíÉå= ÑΩê= ÇáÉ= wìä~ëëìåÖI= ïÉäÅÜÉ= îçã= råíÉêåÉÜãÉê= ëÉäÄëí=îçêÖÉåçããÉå=ïìêÇÉI=ÄÉä~ìÑÉå=ëáÅÜ=~ìÑ=Öä~ííÉ=NMMIMM=bìêçK== ~F= _ìÅÜÉå=páÉ=ÇáÉ=báåÖ~åÖëêÉÅÜåìåÖ>= ÄF= _ìÅÜÉå=páÉ=ÇáÉ=§ÄÉêïÉáëìåÖ=ÇÉê=oÉÅÜåìåÖ=~ã=NVKMQK=ìåÇ=ÇáÉ=_~êò~ÜäìåÖ=ÇÉê= wìä~ëëìåÖëÖÉÄΩÜê=ÇìêÅÜ=ÇÉå=råíÉêåÉÜãÉêK= ÅF= jáí=ïÉäÅÜÉã=tÉêí=áëí=ÇáÉëÉë=c~ÜêòÉìÖ=åìå=áå=ÇÉå=_ΩÅÜÉêå=~âíáîáÉêí\= =
^ìÑÖ~ÄÉ=PP= cΩê=ÉáåÉ=åÉì=ÖÉÄáäÇÉíÉ=^ÄíÉáäìåÖ=áååÉêÜ~äÄ=ÉáåÉë=råíÉêåÉÜãÉåë=ïÉêÇÉå=P=pÅÜêÉáÄJ íáëÅÜëíΩÜäÉ=òì=áåëÖÉë~ãí=NKOMMIMM=bìêç=ÉáåÖÉâ~ìÑíK=a~êΩÄÉê=Üáå~ìë=ïìêÇÉ=îçã=ÖäÉáJ ÅÜÉå= báåêáÅÜíìåÖëÜ~ìë= åçÅÜ= ÉáåÉ= ÉäÉÖ~åíÉ= píÉÜä~ãéÉ= ÑΩê= RMIMM= bìêç= ÄÉòçÖÉå= EN= iáÉÑÉêìåÖI=N=oÉÅÜåìåÖFK=^å=_ÉòìÖëâçëíÉå=ÑáÉäÉå=áåëÖÉë~ãí=OMIMM=bìêç=~åK= ~F= _ìÅÜÉå=páÉ=ÇáÉ=báåÖ~åÖëêÉÅÜåìåÖ=áå=ÇÉê=píÉìÉêÄáä~åòK= ÄF= tÉäÅÜÉ=^ìëïáêâìåÖÉå=Ü~í=ÇÉê=h~ìÑ=ÇáÉëÉê=^êíáâÉä=~ìÑ=ÇáÉ=dìsJoÉÅÜåìåÖ\=
1. Aufgabenstellungen
363
^ìÑÖ~ÄÉ=PQ= få=ÇÉê=_ìÅÜÜ~äíìåÖ=ëáåÇ=ÑçäÖÉåÇÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ=òì=ÉêÑ~ëëÉåW= ~F= báå=_~ììåíÉêåÉÜãÉå=ïìêÇÉ=Ç~ãáí=ÄÉ~ìÑíê~ÖíI=ÇáÉ=a~ÅÜÖÉëÅÜçëëÉ=ÉáåÉë=sÉêï~äJ íìåÖëÖÉÄ®ìÇÉë=òì=ïÉáíÉêÉå=_Ωêçê®ìãÉå=~ìëòìÄ~ìÉåK=aáÉ=ÉåÇÖΩäíáÖÉ=oÉÅÜåìåÖ= ÄÉä®ìÑí=ëáÅÜ=~ìÑ=NVMKMMMIMM=bìêç=åÉííçK= ÄF= cΩê=ÇáÉ=oçìíáåÉéêΩÑìåÖ=ìåÇ=âäÉáåÉêÉ=oÉé~ê~íìêÉå=~å=ÇÉê=eÉáòìåÖë~åä~ÖÉ=ÉáåÉë= i~ÖÉêÖÉÄ®ìÇÉë= ïÉêÇÉå= ~å= ÇÉå= Ç~ãáí= ÄÉ~ìÑíê~ÖíÉå= e~åÇïÉêâÉê= OVTIRM= bìêç= Äêìííç=ΩÄÉêïáÉëÉåK= dÉÄÉå= páÉ= ÇáÉ= å∏íáÖÉå= _ìÅÜìåÖëë®íòÉ= ~å= ìåÇ= ÄÉÖêΩåÇÉå= páÉ= ÇáÉ= t~Üä= ÇÉê= ÉåíJ ëÅÜÉáÇÉåÇÉå=hçåíÉåK= = ^ìÑÖ~ÄÉ=PR= aìêÅÜ=ÉáåÉå=råÑ~ää=ïáêÇ=Éáå=iáÉÑÉêï~ÖÉå=íçí~ä=òÉêëí∏êí=ìåÇ=ãìëë=ãáí=ÉáåÉã=sÉêäìëí= îçå=ÖÉå~ì=NMKRMMIMM=bìêç=òì=RVRIMM=bìêç=Äêìííç=~å=ÉáåÉå=pÅÜêçííÜ®åÇäÉê=îÉêâ~ìÑí= ïÉêÇÉåK=_ìÅÜÉå=páÉ=ÇÉå=sçêÑ~ää=çÜåÉ=fåíÉêáãëJhçåíçK== = ^ìÑÖ~ÄÉ=PS= tÉÖÉå=òìåÉÜãÉåÇÉê=oÉé~ê~íìê~åÑ®ääáÖâÉáí=ÉáåÉê=sÉêé~ÅâìåÖë~åä~ÖÉ=ïáêÇ=Éáå=åÉìJ Éë= jçÇÉää= ÑΩê= SMKMVRIMM= bìêç= Äêìííç= ~ìÑ= wáÉä= ÄÉòçÖÉåK= cΩê= qê~åëéçêíI= sÉêé~ÅâìåÖ= ìåÇ=jçåí~ÖÉ=ïÉêÇÉå=RPRIRM=bìêç=Ä~ê=ÄÉò~ÜäíK=aÉê=eÉêëíÉääÉê=Éêâä®êí=ëáÅÜ=ÄÉêÉáíI=ÇáÉ= ~äíÉ=^åä~ÖÉ=E_ìÅÜïÉêí=ÄÉá=sÉêâ~ìÑW=UKONMIMM=bìêçF=ÑΩê=UKPQMIMM=bìêç=åÉííç=áå=w~ÜJ äìåÖ=òì=åÉÜãÉåK=aÉê=oÉÅÜåìåÖë~ìëÖäÉáÅÜ=ÉêÑçäÖí=ÇìêÅÜ=_~åâΩÄÉêïÉáëìåÖK= ~F= _ìÅÜÉå=páÉ=ÇÉå=sçêÖ~åÖK= ÄF= a~=Ç~ë=_~åââçåíç=ÇìêÅÜ=ÇÉå=h~ìÑ=òì=ëí~êâ=ΩÄÉêòçÖÉå=ïáêÇ=ëçää=Éáå=_Éíê~Ö=áå= e∏ÜÉ= îçå= OMKMMMIMM= bìêç= ÄÉá= ÇÉê= e~ìëÄ~åâ= áå= Éáå= âìêòÑêáëíáÖÉë= a~êäÉÜÉå= ìãJ ÖÉï~åÇÉäí=ïÉêÇÉåK=táÉ=ä~ìíÉí=ÇÉê=òì=îÉêïÉåÇÉåÇÉ=_ìÅÜìåÖëë~íò\= = ^ìÑÖ~ÄÉ=PT= wìê=^ìëÇÉÜåìåÖ=ÇÉê=mêçÇìâíáçåëâ~é~òáí®í=ïáêÇ=îçå=ÉáåÉê=pÅÜêÉáåÉêÉá=ÉáåÉ=ïÉáíÉêÉ= `k`Jcê®ëÉ= ÉáåÖÉâ~ìÑíK= aÉê= iáëíÉåÉáåâ~ìÑëéêÉáë= äáÉÖí= ÄÉá= ORKMMMIMM= bìêç= ìåÇ= ïáêÇ= ìåîÉêòΩÖäáÅÜ= ÄÉá= iáÉÑÉêìåÖ= éÉê= _~åâΩÄÉêïÉáëìåÖ= ÄÉÖäáÅÜÉåK= qê~åëéçêíâçëíÉå= áå= e∏ÜÉ=îçå=STUIPM=bìêç=Äêìííç=ïÉêÇÉå=Ä~ê=ÄÉò~ÜäíK=rã=ÇáÉ=j~ëÅÜáåÉ=áå=_ÉíêáÉÄ=òì= åÉÜãÉåI=ï~ê=Éë=ÉêÑçêÇÉêäáÅÜ=ÇìêÅÜ=ÉáÖÉåÉ=jáí~êÄÉáíÉê=ÉáåÉå=_ÉíçåëçÅâÉä=ìåÇ=ÉáåÉå= ÖÉÉáÖåÉíÉå= píêçã~åëÅÜäìëë= ÄÉêÉáíëíÉääÉå= òì= ä~ëëÉåK= aáÉ= Ç~ãáí= áã= wìë~ããÉåÜ~åÖ= ëíÉÜÉåÇÉå= ^ìÑïÉåÇìåÖÉå= ÄÉä~ìÑÉå= ëáÅÜ= ~ìÑ= ÖÉå~ì= VUMIMM= bìêçK= cΩê= ÇáÉ= jçåí~ÖÉ= ÇìêÅÜ=ÇáÉ=eÉêëíÉääÉêÑáêã~=ÑáÉäÉå=PMMIMM=bìêç=~åK= ~F= dÉÄÉå=páÉ=~ääÉ=åçíïÉåÇáÖÉå=_ìÅÜìåÖÉå=~åK= ÄF= bêãáííÉäå=páÉ=ÇáÉ=e∏ÜÉ=ÇÉê=^åëÅÜ~ÑÑìåÖëâçëíÉåK= ÅF= råãáííÉäÄ~ê=å~ÅÜ=ÇÉê=_Éò~ÜäìåÖ=ïáêÇ=ÑΩê=ÇáÉ=cÉêíáÖìåÖë~åä~ÖÉ=Éáå=t~êíìåÖëîÉêJ íê~Ö= ~ÄÖÉëÅÜäçëëÉåK= aÉê= g~ÜêÉëÄÉáíê~Ö= îçå= PMMMIMM= bìêç= ÑΩê= ÇÉå= wÉáíê~ìã= MNKMPKNVVS= Äáë= OUKMOKNVVT= ïáêÇ= éÉê= _~åâΩÄÉêïÉáëìåÖ= ÄÉò~ÜäíK= _ìÅÜÉå= páÉ= ÇáÉ= w~ÜäìåÖK= aáÉ= òìë®íòäáÅÜÉ= oÉÅÜåìåÖë~ÄÖêÉåòìåÖëÄìÅÜìåÖ= ãìëë= åáÅÜí= ~åÖÉÖÉJ ÄÉå=ïÉêÇÉåK= =
364
E. Aufgaben
^ìÑÖ~ÄÉ=PU= báåÉ= sÉêé~ÅâìåÖë~åä~ÖÉ= EkìíòìåÖëÇ~ìÉêW= R= g~ÜêÉF= ïáêÇ= áå= báÖÉåäÉáëíìåÖ= ÉêëíÉääí= ìåÇ=áå=_ÉíêáÉÄ=ÖÉåçããÉåK=_Éá=ÇÉê=eÉêëíÉääìåÖ=ÑáÉä=ÑçäÖÉåÇÉê=^ìÑï~åÇ=~åW= =
báåòÉäâçëíÉå= = = =
cj= ci= pbhcb= pbhsq=
OMMIMM== PMMIMM== OMIMM== NMIMM==
= = = =
dÉãÉáåâçëíÉå= = = =
jdh= cdh= stdh= sqdh=
NR=B= NM=B= P=B= R=B=
=
~F= bêãáííÉäå=páÉ=ÇáÉ=ã∏ÖäáÅÜÉå=tÉêí~åë®íòÉ=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜíK= ÄF= táÉ= ä~ìíÉí= ÇÉê= _ìÅÜìåÖëë~íòI= ïÉåå= ÇáÉ= ^åä~ÖÉ= áå= ÇÉê= píÉìÉêÄáä~åò= ëíÉìÉêäáÅÜ= ÖΩåëíáÖëí=~âíáîáÉêí=ïÉêÇÉå=ëçää\=_ÉÖêΩåÇÉå=páÉ=fÜêÉ=båíëÅÜÉáÇìåÖK= =
^ìÑÖ~ÄÉ=PV= wìê= bêïÉáíÉêìåÖ= ÇÉê= mêçÇìâíáçåëâ~é~òáí®í= ïìêÇÉ= áã= j~á= OMMO= ÉáåÉ= cÉêíáÖìåÖëã~J ëÅÜáåÉ=ÖÉâ~ìÑíI=ÑΩê=ÇáÉ=ÑçäÖÉåÇÉ=hçëíÉå=EåÉííçF=~åÑáÉäÉåW= =
h~í~äçÖéêÉáë= o~Ä~íí= pâçåíç=EÄÉ~åëéêìÅÜíF= qê~åëéçêí= wáåë~ìÑï~åÇ=EhêÉÇáíF=
NMKMMMIMM== U=B= P=B= NRMIMM== ORMIMM==
wìë®íòäáÅÜÉê=tÉêâòÉìÖë~íò= báåòÉää∏ÜåÉ=ÑΩê=ÉêëíÉ=i~ìÑâçåíêçääÉ= ^ìëëÅÜìëëâçëíÉå=Ebáå~êÄÉáíìåÖëòÉáíF= =
OQRIMM= NPIMM= QMMIMM=
=
eáåïÉáëW=aÉê=tÉêâòÉìÖë~íò=ïáêÇ=îçã=eÉêëíÉääÉê=ÇÉê=j~ëÅÜáåÉ=ÄÉòçÖÉåK= =
jçåí~ÖÉ=áå=báÖÉåäÉáëíìåÖ=
i∏ÜåÉ= j~íÉêá~ä= dÉêΩëíâçëíÉå=
QMMIMM= jdh= PMMIMM= cdh= NQMIMM= stJ=ìK=sqdh=EàÉïÉáäëF=
PM=B= NNM=B= NR=B=
_Éá=ÇÉê=iáÉÑÉêìåÖ=ÇÉê=j~ëÅÜáåÉ=ïáêÇ=Éáå=ÖÉêáåÖÑΩÖáÖÉê=dÉÜ®ìëÉëÅÜ~ÇÉå=ÑÉëíÖÉëíÉääíK= aÉê=eÉêëíÉääÉê=ÖÉï®Üêí=Ç~ê~ìÑÜáå=ÉáåÉå=mêÉáëå~ÅÜä~ëë=îçå=PMVIQM=bìêçK= ~F= _ìÅÜÉå=páÉ=ÇÉå=âçãéäÉííÉå=sçêÖ~åÖ=EáåâäK=§ÄÉêïÉáëìåÖ=ÇÉê=oÉÅÜåìåÖÉåF>= ÄF= jáí= ïÉäÅÜÉã= tÉêí= E^åëÅÜ~ÑÑìåÖëâçëíÉåF= ïáêÇ= ÇáÉ= j~ëÅÜáåÉ= äÉíòíÉåÇäáÅÜ= áå= e~åÇÉäëJ=ìåÇ=píÉìÉêÄáä~åò=~âíáîáÉêí\= ÅF= tÉäÅÜÉ=^ìëïáêâìåÖÉå=Ü~í=ÇáÉëÉê=ÖÉë~ãíÉ=sçêÖ~åÖ=~ìÑ=ÇáÉ=dìsJoÉÅÜåìåÖ\= =
^ìÑÖ~ÄÉ=QM= bêãáííÉäå=páÉ=ÇáÉ=ÑÉÜäÉåÇÉå=tÉêíÉ=áå=ÇÉê=ÑçäÖÉåÇÉå=aÉéçíΩÄÉêëáÅÜí=ìåÇ=ÄÉêÉÅÜåÉå= páÉ=ÇÉå=dÉë~ãíïÉêí=ÇÉê=ëáÅÜ=áã=aÉéçí=ÄÉÑáåÇäáÅÜÉå=tÉêíé~éáÉêÉK= =
=
_ÉòÉáÅÜåìåÖ=
NK= OK= PK= QK= RK=
^ìíçãçÄáä~âíáÉå= `ÜÉãáÉ~âíáÉå= T=B=pí~~íëçÄäáÖ~íáçåÉå= S=B=_ìåÇÉë~åäÉáÜÉ= Q =B=mÑ~åÇÄêáÉÑÉ=
píΩÅâò~ÜäLkÉååïÉêí=
= = = = =
PM=píΩÅâ= VM=píΩÅâ== NRKMMMIMM= \= OTKMMMIMM=
hìêë=
QMIMM= \ \ NMNIRM=B= NMPIMM=B=
hìêëïÉêí=
\ NKQRMIMM= NPKQTMIMM= QKTTMIRM= \
1. Aufgabenstellungen
365
^ìÑÖ~ÄÉ=QN= báå=råíÉêåÉÜãÉå=ÄÉ~ìÑíê~Öí=ëÉáåÉ=e~ìëÄ~åâ=NRM=^âíáÉå=ÉáåÉë=`ÜÉãáÉâçåòÉêåë=òìê= âìêòÑêáëíáÖÉå= dÉäÇ~åä~ÖÉ= â~ìÑÉåK= aáÉ= _~åâä~ëíëÅÜêáÑí= ÑΩê= ÇáÉëÉ= qê~åë~âíáçå= ÄÉä®ìÑí= ëáÅÜ=ÄÉá=_ÉêÉÅÜåìåÖ=îçå=N=B=péÉëÉå=~ìÑ=RKQTMIMM=bìêçK= ~F= _ìÅÜÉå=páÉ=ÇÉå=h~ìÑK= ÄF= wì=ïÉäÅÜÉã=píΩÅââìêë=ïìêÇÉå=ÇáÉ=^âíáÉå=ÄÉòçÖÉå\= = ^ìÑÖ~ÄÉ=QO= sçê=ÉáåáÖÉê=wÉáí=ïìêÇÉå=îçå=ÇÉê=cáêã~=pÅÜ∏å=~ìë=ëéÉâìä~íáîÉå=dêΩåÇÉå=VM=pçä~êáÅJ ^âíáÉå=òì=ÉáåÉã=píΩÅââìêë=îçå=NMIRM=bìêç=ÖÉâ~ìÑíK=a~=åìå=~ÄÉê=âìêòÑêáëíáÖ=äáèìáÇÉ= jáííÉä=ÄÉå∏íáÖí=ïìêÇÉåI=ÉåíëÅÜáÉÇ=ëáÅÜ=ÇáÉ=dÉëÅÜ®ÑíëÑΩÜêìåÖ=Ç~òì=ÇáÉëÉ=tÉêíé~éáÉJ êÉ=~Äòìëíç≈ÉåK=aìêÅÜ=ÇÉå=sÉêâ~ìÑ=âçååíÉ=Éáå=bêíê~Ö=ÄòïK=hìêëÖÉïáåå=îçå=RNMIMM== bìêç=ÉêòáÉäí=ïÉêÇÉåK= ~F= wì=ïÉäÅÜÉã=hìêë=ïìêÇÉ=îÉêâ~ìÑí\= ÄF= dÉÄÉå=páÉ=ÇáÉ=_ìÅÜìåÖëë®íòÉ=ÑΩê=ÇÉå=h~ìÑ=ìåÇ=ÇÉå=sÉêâ~ìÑ=ÇáÉëÉê=^âíáÉå=~åK= = ^ìÑÖ~ÄÉ=QP= ^ã=ONKMPK=EtÉêíëíÉääìåÖF=ïÉêÇÉå=UBáÖÉ=fåÇìëíêáÉçÄäáÖ~íáçåÉå=òìã=hìêë=îçå=NMO=B= îÉêâ~ìÑíK=aÉê=kÉååïÉêí=äáÉÖí=ÄÉá=TKMMMIMM=bìêçK=wáåëíÉêãáå=áëí=ÇÉê=MNKNOK= ~F= bêãáííÉäå=páÉ=ÇÉå=wáåë~åëéêìÅÜ=ÇÉë=h®ìÑÉêë=ìåÇ=ÇÉë=sÉêâ®ìÑÉêëK= ÄF= bêêÉÅÜåÉå=páÉ=ÇáÉ=e∏ÜÉ=ÇÉë=~ìëã~ÅÜÉåÇÉå=_Éíê~ÖÉëK= = ^ìÑÖ~ÄÉ=QQ= cçäÖÉåÇÉ=a~íÉå=ÉáåÉë=ÑÉëíîÉêòáåëäáÅÜÉå=tÉêíé~éáÉêë=ëÉáåÉå=ÄÉâ~ååíW= =
kÉååïÉêí=
tÉêíé~éáÉê=
NRKMMMIMM=
_ìåÇÉë~åäÉáÜÉ=
wáåëë~íò= wáåëíÉêãáå=
TIR=B=
MNKMUK=
hìêë=
NMPIR=B=
tÉêíëíÉääìåÖ=
MQKMSK=
=
~F= bêëíÉääÉå= páÉ= ÇáÉ= h~ìÑ~ÄêÉÅÜåìåÖ= ÄÉá= MIR= B= péÉëÉå= îçã= ht= ìåÇ= ÉáåÉê= _ìJ ÅÜìåÖëÖÉÄΩÜê=îçå=RIRM=bìêçK= ÄF= cΩê=ÇÉå=sÉêâ~ìÑ=ÇÉë=çK=ÖK=tÉêíé~éáÉêë=ÖÉÜí=ÉáåÉ=dìíëÅÜêáÑí=ΩÄÉê=NTKNMOITR=bìêç= ~ìÑ= ÇÉã= _~åââçåíç= ÉáåK= ^å= péÉëÉå= ÑáÉäÉå= URIRM= bìêç= ~åK= wì= ïÉäÅÜÉã= hìêë= ïìêÇÉ=îÉêâ~ìÑí=ìåÇ=ïáÉ=îáÉä=bìêç=dÉïáåå=ÄòïK=sÉêäìëí=Éåíëí~åÇÉå=Ç~ÄÉá\=táÉ= ÜçÅÜ=ï~êÉå=ÇÉê=~ìëã~ÅÜÉåÇÉ=_Éíê~Ö=ìåÇ=ÇáÉ=wáåëÉå=EpéÉëÉåJ=ìåÇ=dÉÄΩÜêÉåJ ÉêãáííäìåÖ=ïáÉ=ÄÉáã=h~ìÑ>FK= =
^ìÑÖ~ÄÉ=QR= báå=hêÉÇáí=ïáêÇ=å~ÅÜ=ÉáåÉê=i~ìÑòÉáí=îçå=ÖÉå~ì=V=jçå~íÉå=ÉáåëÅÜäáÉ≈äáÅÜ=S=B=wáåëÉå= EéK~KF=ãáí=QTKMORIMM=bìêç=òìêΩÅâÄÉò~ÜäíK= ~F= _ìÅÜÉå=páÉ=ÇáÉ=^ìëò~ÜäìåÖ=ÇÉë=hêÉÇáíë=òì=VV=BK= ÄF= táÉ=ä~ìíÉí=ÇÉê=_ìÅÜìåÖëë~íò=ÄÉá=oΩÅâò~ÜäìåÖ=ÇÉë=hêÉÇáíë\= ÅF= _ÉêÉÅÜåÉå=páÉ=ÇáÉ=ÉÑÑÉâíáîÉ=sÉêòáåëìåÖ=ÇáÉëÉê=cêÉãÇÑáå~åòáÉêìåÖK= =
366
E. Aufgaben
^ìÑÖ~ÄÉ=QS= báå= iáÉÑÉê~åí= ÄÉä~ëíÉí= ÉáåÉå= báåòÉäÜ®åÇäÉê= ÑΩê= ÉáåÉ= oÉÅÜåìåÖ= ΩÄÉê= SKRMMIMM= bìêç= ~ìÑÖêìåÇ=ïáÉÇÉêÜçäíÉã=w~ÜäìåÖëîÉêòìÖ=ãáí=NNIR=B=sÉêòìÖëòáåëÉå=ÑΩê=SM=q~ÖÉ=EêÉäK= wáåëë~íòFK=^ì≈ÉêÇÉã=ïÉêÇÉå=j~ÜåëéÉëÉå=áå=e∏ÜÉ=îçå=N=B=ÇÉë=oÉÅÜåìåÖëÄÉíê~ÖÉë= ÉêÜçÄÉåK= cΩÜêÉå=páÉ=ÇáÉ=å∏íáÖÉå=_ìÅÜìåÖÉå=ìåÇ=_ÉêÉÅÜåìåÖÉå=ÇìêÅÜ=ìåÇ=òï~ê= ~F= ~ìë=páÅÜí=ÇÉë=iáÉÑÉê~åíÉå=ìåÇ= ÄF= ~ìë=páÅÜí=ÇÉë=báåòÉäÜ®åÇäÉêëK= =
^ìÑÖ~ÄÉ=QT= ^ã= MNKMQK= ÉêÜ®äí= Éáå= j∏ÄÉäÜ~ìë= ÉáåÉ= e~åÇÉäëï~êÉåäáÉÑÉêìåÖ= EÑêÉá= e~ìëFK= aáÉ= ÄÉáJ äáÉÖÉåÇÉ=oÉÅÜåìåÖ=ÉåíÜ®äí=ÑçäÖÉåÇÉ=hçåÇáíáçåÉåW= =
_Éá= w~ÜäìåÖ= áååÉêJ PR=q~ÖÉ=w~ÜäìåÖëòáÉä= _Éá= w~ÜäìåÖëîÉêòìÖ= _ÉêÉÅÜåìåÖ= îçå== Ü~äÄ= îçå= NQ= q~ÖÉå= çÜåÉ=^ÄòìÖ= NO= B= éK= ~K= sÉêòìÖëòáåëÉå= ìåÇ= MIR= B= OIR=B=pâçåíç= j~ÜåëéÉëÉå= =
~F= rã= ÇÉå= pâçåíç= áå= ^åëéêìÅÜ= òì= åÉÜãÉå= ï®êÉ= Éáå= _~åââêÉÇáí= áå= e∏ÜÉ= îçå= SNKQORIMM=bìêç=åçíïÉåÇáÖK=_ìÅÜÉå=páÉ=ÇáÉ=báåÖ~åÖëêÉÅÜåìåÖK= ÄF= tÉäÅÜÉê=ÉÑÑÉâíáîÉ=wáåëë~íò=ÉåíëéêáÅÜí=ÇÉã=pâçåíçÉêíê~Ö\= ÅF= _ìÅÜÉå=páÉ=ÇáÉ=_~åâΩÄÉêïÉáëìåÖ=~ã=MTK=gìåáK= ÇF= bêãáííÉäå=páÉ=ÇáÉ=e∏ÜÉ=ÇÉê=òìë®íòäáÅÜÉå=hçëíÉå=EåÉÄÉå=ÇÉã=tÉêí=ÇÉê=e~åÇÉäëJ ï~êÉåFI=ÇáÉ=ÇÉã=j∏ÄÉäÜ~ìë=ÇìêÅÜ=ÇáÉ=îÉêé~ëëíÉ=pâçåíç~ìëåìíòìåÖ=ÉåíëíÉÜÉåK= =
^ìÑÖ~ÄÉ=QU= báå=råíÉêåÉÜãÉê=Éêï®Öí=òìê=cáå~åòáÉêìåÖ=ÉáåÉë=åÉìÉå=mâïë=ÉåíïÉÇÉê=ÉáåÉå=hçåJ íçâçêêÉåíJhêÉÇáí=çÇÉê=Éáå=a~êäÉÜÉå=áå=e∏ÜÉ=îçå=SKRMMIMM=bìêç=ÑΩê=OR=q~ÖÉ=áå=^åJ ëéêìÅÜ=òì=åÉÜãÉåK=aáÉëÉ=pÅÜìäÇ=ÄÉ~ÄëáÅÜíáÖí=Éê=ãáí=ÉáåÉã=ÇÉãå®ÅÜëí=òìíÉáäìåÖëJ êÉáÑÉå= _~ìëé~êîÉêíê~Ö= ~ìëòìÖäÉáÅÜÉåK= bë= áëí= îçå= ÉáåÉã= ~âíìÉääÉå= hçåíçëí~åÇ= îçå= MIMM=bìêç=~ìëòìÖÉÜÉåK=aÉë=tÉáíÉêÉå=ÉêÖÉÄÉå=ëáÅÜ=ÑçäÖÉåÇÉ=_ÉÇáåÖìåÖÉåW= =
aáëéçJhêÉÇáí=
NQ=B=pçääòáåëÉåX=hêÉÇáíäáåáÉW=UKMMMIMMX=P=B=§ÄÉêòáÉÜìåÖëòáåëÉå=
a~êäÉÜÉå=
NMM=B=^ìëò~ÜäìåÖX=U=B=wáåëÉåX=MIR=B=_É~êÄÉáíìåÖëÖÉÄΩÜê=
=
båíëÅÜÉáÇÉå=páÉ=åìå=ãáííÉäë=ÉÑÑÉâíáîÉê=sÉêòáåëìåÖI=ïÉäÅÜÉê=hêÉÇáí=ÇÉê=ÖΩåëíáÖÉêÉ=áëíK= =
^ìÑÖ~ÄÉ=QV= wìê= ^åëÅÜ~ÑÑìåÖ= ÉáåÉë= åÉìÉå= cáêãÉåJmâïë= ëçää= Éáå= ^åëÅÜ~ÑÑìåÖëÇ~êäÉÜÉå= Eo~íÉåJ âêÉÇáíF= áå= e∏ÜÉ= îçå= PSKQTMIMM= bìêç= ~ìÑÖÉåçããÉå= ïÉêÇÉåK= aáÉ= i~ìÑòÉáí= äáÉÖí= ÄÉá= ÉáåÉê=sÉêòáåëìåÖ=îçå=MIRS=B=éK=jKI=ÉáåÉê=Éáåã~äáÖÉå=_É~êÄÉáíìåÖëÖÉÄΩÜê=îçå=MIR=B= ìåÇ=ÉáåÉê=oÉëíëÅÜìäÇîÉêëáÅÜÉêìåÖ=îçå=NMIMM=bìêç=éêç=jçå~í=ÄÉá=PS=jçå~íÉåK=aáÉ= ^ìëò~ÜäìåÖ=ÉêÑçäÖí=òì=VV=BK= ~F= bêãáííÉäå=páÉ=ÇáÉ=ãçå~íäáÅÜ=òì=ò~ÜäÉåÇÉ=o~íÉK= ÄF= _ìÅÜÉå=páÉ=ÇáÉ=^ìëò~ÜäìåÖ=ÇÉë=hêÉÇáíë=~ìÑ=Ç~ë=cáêãÉåÄ~åââçåíçK=
1. Aufgabenstellungen
367
ÅF== _ìÅÜÉå=páÉ=ÇáÉ=§ÄÉêïÉáëìåÖ=ÇÉê=ÉêëíÉå=o~íÉK= ÇF==_ÉêÉÅÜåÉå=páÉ=ÇáÉ=dÉë~ãíò~ÜäìåÖ=EPS=jçå~íÉF=~å=ÇÉå=hêÉÇáíÖÉÄÉêK= = ^ìÑÖ~ÄÉ=RM= ^ã=PNKNOK=E_áä~åòëíáÅÜí~ÖF=äáÉÖÉå=áå=ÉáåÉã=råíÉêåÉÜãÉå=ÑçäÖÉåÇÉ=a~íÉå=îçêW= =
bâ=E^_F=
TRSKMMMIMM== ^ìÑïÉåÇìåÖÉå=
NSMKNMMIMM==
bâ=Ep_F=
UNSKRMMIMM== bêíê®ÖÉ=
ORMKOMMIMM==
mêáî~íÉ=báåä~ÖÉå=
PRKQMMIMM== =
=
bêãáííÉäå=páÉ=ÇáÉ=e∏ÜÉ=ÇÉê=éêáî~íÉå=båíå~ÜãÉå=ìåÇ=ÄìÅÜÉå=páÉ=ÇÉå=^ÄëÅÜäìëë=ÇÉë= hçåíçë=PMMNK= = ^ìÑÖ~ÄÉ=RN= _ìÅÜÉå=páÉ=ÑçäÖÉåÇÉ=sçêÖ®åÖÉW= ~F= _~åâΩÄÉêïÉáëìåÖ=ÇÉê=dêìåÇÉêïÉêÄëíÉìÉê=EPIR=BF=ÑΩê=ÇÉå=h~ìÑ=ÉáåÉë=ÄÉÄ~ìíÉå= dêìåÇëíΩÅâë= EtÉêí= ÇÉë= sÉêï~äíìåÖëÖÉÄ®ìÇÉë= W= ONMKMMMIMM= bìêçX= dêìåÇëíΩÅâëJ ïÉêíW=RMMKMMMIMM=bìêçFK= ÄF= ^å=dêìåÇëíÉìÉê=Ñ~ääÉå=ÑΩê=Ç~ë=ÄÉá=~F=ÖÉâ~ìÑíÉ=dêìåÇëíΩÅâ=PKQRMIMM=bìêç=~åK=aÉê= Ñ®ääáÖÉ=_Éíê~Ö=ïáêÇ=ÇìêÅÜ=mçëíÄ~åâΩÄÉêïÉáëìåÖ=ÄÉÖäáÅÜÉåK= ÅF= aÉê=Ñ®ääáÖÉ=g~ÜêÉëÄÉáíê~Ö=ÑΩê=ÇáÉ=hê~ÑíÑ~ÜêòÉìÖëíÉìÉê=ÇÉê=ÄÉíêáÉÄäáÅÜÉå=c~ÜêòÉìÖÉ= ïáêÇ=îçã=råíÉêåÉÜãÉåëÄ~åââçåíç=éÉê=i~ëíëÅÜêáÑí=ÉáåÖÉòçÖÉåI=OKOPMIMM=bìêçK= ÇF= aÉê=råíÉêåÉÜãÉê=ÄÉÖäÉáÅÜí=ëÉáåÉ=báåâçããÉåëíÉìÉêëÅÜìäÇ=áå=e∏ÜÉ=îçå=RSTIMM= bìêç=ÇìêÅÜ=_~êò~ÜäìåÖ=E~ìë=ÇÉê=råíÉêåÉÜãÉåëâ~ëëÉF=ÄÉáã=cáå~åò~ãíK= ÉF= a~ë= råíÉêåÉÜãÉå= ΩÄÉêïÉáëí= ÇáÉ= ÉáåÄÉÜ~äíÉåÉ= içÜåJ= ìåÇ= háêÅÜÉåëíÉìÉê= ÇÉê= jáí~êÄÉáíÉê=~å=Ç~ë=cáå~åò~ãíI=PKQRSIMM=bìêçK= ÑF= §ÄÉêïÉáëìåÖ=ÇÉê=rpíJw~Üää~ëí=áå=e∏ÜÉ=îçå=NKOSTIMM=bìêç=Es~êá~åíÉ=^F= ÖF= ^ìÑ=ÇÉã=_~åââçåíç=ÖÉÜí=ÉáåÉ=dÉïÉêÄÉëíÉìÉêêΩÅâÉêëí~ííìåÖ=îçå=OKPQMIMM=bìêç= ÉáåK= ÜF= ^ìÑÖêìåÇ=ÉáåÉë=_ìÅÜìåÖëÑÉÜäÉêë=ïìêÇÉ=áã=îÉêÖ~åÖÉåÉå=g~Üê=îçã=råíÉêåÉÜãÉê= ÑΩê= ëÉáå= tçÜåÜ~ìë= òì= îáÉä= dêìåÇëíÉìÉê= ~å= Ç~ë= cáå~åò~ãí= ΩÄÉêïáÉëÉåK= aáÉ= oΩÅâÉêëí~ííìåÖ=~ìÑ=Ç~ë=cáêãÉåÄ~åââçåíç=ÄÉä®ìÑí=ëáÅÜ=~ìÑ=STIMM=bìêçK= = ^ìÑÖ~ÄÉ=RO= báåÉ= j~ëÅÜáåÉ= ãáí= ÉáåÉê= ÄÉíêáÉÄëÖÉï∏ÜåäáÅÜÉå= kìíòìåÖëÇ~ìÉê= îçå= R= g~ÜêÉå= ëíÉÜí= òì=_ÉÖáåå=ÇÉë=OK=kìíòìåÖëà~ÜêÉë=å~ÅÜ=ÇìêÅÜÖÉÑΩÜêíÉê=äáåÉ~êÉê=^Ñ^=åçÅÜ=ãáí=ÉáåÉå= oÉëíÄìÅÜïÉêí=îçå=NRKQRMIMM=bìêç=òì=ÄìÅÜÉK== ~F= jáí= ïÉäÅÜÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå= ïìêÇÉ= ÇáÉëÉë= ^åä~ÖÉÖìí= Éáåëíã~äáÖ= ~âíáîáÉêí= EbêïÉêÄ=áå=ÇÉê=NK=e®äÑíÉ=ÇÉë=g~ÜêÉëF\= ÄF= ^ã= båÇÉ= ÇÉê= kìíòìåÖëÇ~ìÉê= ïáêÇ= ÑÉëíÖÉëíÉääíI= Ç~ëë= Ç~ë= dìí= îçê~ìëëáÅÜíäáÅÜ= åçÅÜ= O= g~ÜêÉ= ä®åÖÉê= òì= åìíòÉå= ëÉáå= ïáêÇK= bêêÉÅÜåÉå= páÉ= ÇáÉ= e∏ÜÉ= ÇÉë= ^Ñ^J _Éíê~ÖÉë=áã=RK=kìíòìåÖëà~ÜêK= =
368
E. Aufgaben
^ìÑÖ~ÄÉ=RP= báå= m~åòÉêëÅÜê~åâ= ëíÉÜí= áã= äÉíòíÉå= kìíòìåÖëà~Üê= å~ÅÜ= ÄáëÜÉêáÖÉê= ÇÉÖêÉëëáîÉê= ^Ñ^= îçå= à®ÜêäáÅÜ= NM= B= åçÅÜ= ãáí= PKQSTINO= bìêç= áå= ÇÉå= _ΩÅÜÉêåK= a~ë= råíÉêåÉÜãÉå= Ü~í= ëáÅÜ=ÖÉÖÉå=ÉáåÉå=tÉÅÜëÉä=~ìÑ=ÇáÉ=äáåÉ~êÉ=^Ñ^=ÉåíëÅÜáÉÇÉåK= ~F= _ìÅÜÉå= páÉ= ÇáÉ= ^ÄëÅÜêÉáÄìåÖ= áã= äÉíòíÉå= kìíòìåÖëà~ÜêI= ïÉåå= Ç~ë= ^åä~ÖÉÖìí= åáÅÜí=ãÉÜê=ïÉáíÉê=ÖÉåìíòí=ïÉêÇÉå=â~ååK= ÄF= sçå=ïÉäÅÜÉê=kìíòìåÖëÇ~ìÉê=áëí=ã~å=áã=råíÉêåÉÜãÉå=~ìëÖÉÖ~åÖÉå\== =
^ìÑÖ~ÄÉ=RQ= báå=^åä~ÖÉÖÉÖÉåëí~åÇ=ãáí=ÉáåÉê=ÄÉíêáÉÄëÖÉï∏ÜåäáÅÜÉå=kìíòìåÖëÇ~ìÉê=îçå=Q=g~ÜêÉå= ëíÉÜí= å~ÅÜ= òïÉáã~äáÖÉêI= éä~åã®≈áÖÉêI= äáåÉ~êÉê= ^Ñ^= åçÅÜ= ãáí= TKPQMIMM= bìêç= áå= ÇÉê= píÉìÉêÄáä~åòK= ~F= bêãáííÉäå=páÉ=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÇÉë=^åä~ÖÉÖìíÉë=ìåÇ=ÇáÉ=e∏ÜÉ=ÇÉë=à®ÜêäáJ ÅÜÉå=^Ñ^J_Éíê~ÖÉëK= ÄF= _ÉÖêΩåÇÉå=páÉ=êÉÅÜåÉêáëÅÜI=ï~êìã=ÇáÉ=äáåÉ~êÉ=ÇÉê=ÇÉÖêÉëëáîÉå=^Ñ^=îçêÖÉòçÖÉå= ïìêÇÉK= =
^ìÑÖ~ÄÉ=RR= báå= âΩêòäáÅÜ= áå= ÇÉê= ÉêëíÉå= e®äÑíÉ= ÇÉë= g~ÜêÉë= ÉáåÖÉâ~ìÑíÉë= p~ÅÜ~åä~ÖÉÖìí= ëçää= ëíÉíë= ëíÉìÉêäáÅÜ=ÖΩåëíáÖ=~ÄÖÉëÅÜêáÉÄÉå=ïÉêÇÉåK=aÉê=§ÄÉêïÉáëìåÖëÄÉíê~Ö=~å=ÇÉå=eÉêëíÉäJ äÉê= ÄÉä®ìÑí= ëáÅÜ= å~ÅÜ= ^ÄòìÖ= îçå= O= B= pâçåíç= ~ìÑ= ORKPRMIMM= bìêçK= a~êáå= ÉåíÜ~äíÉå= ëáåÇ=ÇÉê=iáëíÉåéêÉáëI=ÇÉê=qê~åëéçêíI=ÇáÉ=jçåí~ÖÉ=ìåÇ=kÉÄÉåâçëíÉå=îçå=QMMIMM=bìêç= åÉííçI=ÇáÉ=~ìë=åáÅÜí=å®ÜÉê=ÄÉâ~ååíÉå=dêΩåÇÉå=åáÅÜí=~äë=^åëÅÜ~ÑÑìåÖëâçëíÉå=~åÖÉJ ëÉíòí=ïÉêÇÉå=ÇΩêÑÉåK=fã=råíÉêåÉÜãÉå=ïáêÇ=~ìÑÖêìåÇ=ÉñíêÉãÉê=_É~åëéêìÅÜìåÖ=åìê= îçå=ÉáåÉê=kìíòìåÖëÇ~ìÉê=îçå=S=g~ÜêÉå=~ìëÖÉÖ~åÖÉåK= ~F= _ìÅÜÉå=páÉ=ÇáÉ=_Éò~ÜäìåÖ=ÇÉë=^åä~ÖÉÖìíÉë=Ehê~å~åä~ÖÉ=ÑΩê=Ç~ë=oçÜëíçÑÑä~ÖÉêFK= ÄF= bêãáííÉäå=páÉ=ÇáÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÇÉê=^åä~ÖÉK= ÅF= píÉääÉå= páÉ= ÇÉå= sÉêä~ìÑ= ÇÉê= ^ÄëÉíòìåÖ= ÑΩê= ^ÄåìíòìåÖ= áå= ÇÉå= ÉêëíÉå= P= g~ÜêÉ== ΩÄÉêëáÅÜíäáÅÜ= Ç~ê= ìåÇ= ÖÉÄÉå= páÉ= ÇÉå= ^Ñ^J_ìÅÜìåÖëë~íò= ÇÉë= PK= kìíòìåÖëà~ÜêÉë= ~åK= =
^ìÑÖ~ÄÉ=RS= báåÉ= j~ëÅÜáåÉ= ïìêÇÉ= ~ã= MNKNMKOMMN= òì= ^åëÅÜ~ÑÑìåÖëâçëíÉå= îçå= PUMIMM= bìêç= ÄÉJ ëÅÜ~ÑÑíK=i~ìí=^Ñ^Jq~ÄÉääÉ=ïáêÇ=ÉáåÉ=ÄÉíêáÉÄëÖÉï∏ÜåäáÅÜÉ=kìíòìåÖëÇ~ìÉê=îçå=U=g~ÜJ êÉå= ~åÖÉëÉíòíK= a~= Ç~ë= råíÉêåÉÜãÉå= ëíÉíë= ëíÉìÉêäáÅÜ= ÖΩåëíáÖ= ~ÄëÅÜêÉáÄÉå= ã∏ÅÜíÉI= ïáêÇ=ÇáÉ=j~ëÅÜáåÉ=òìã=PNKNOKOMMN=~äë=dtd=áå=ÇÉê=píÉìÉêÄáä~åò=îçää=~ÄÖÉëÉíòíK= ~F= dÉÄÉå=páÉ=ÇÉå=åçíïÉåÇáÖÉå=_ìÅÜìåÖëë~íò=~åK= ÄF= aáÉ= j~ëÅÜáåÉ= ïáêÇ= åìå= ~ÄÉê= îçã= cáå~åò~ãí= åáÅÜí= ~äë= ÖÉêáåÖïÉêíáÖÉë= táêíJ ëÅÜ~ÑíëÖìí= ~åÉêâ~ååíK= tÉäÅÜÉ= _ìÅÜìåÖÉå= ëáåÇ= åìå= ÉêÑçêÇÉêäáÅÜ\= bë= áëí= Ç~îçå= ~ìëòìÖÉÜÉåI=Ç~ëë=ïÉáíÉêÜáå=Ü∏ÅÜëíã∏ÖäáÅÜ=~ÄÖÉëÅÜêáÉÄÉå=ïÉêÇÉå=ëçääK= ÅF= tÉäÅÜÉ= ^ìëïáêâìåÖÉå= Ü~í= ÇáÉëÉ= ^Ñ^JhçêêÉâíìê= ~ìÑ= ÇÉå= råíÉêåÉÜãÉåëÉêÑçäÖ= EbìêçJ_Éíê~ÖF\= =
=
1. Aufgabenstellungen
369
^ìÑÖ~ÄÉ=RT= fã=g~Üê=OMMN=â~ìÑíÉ=Ç~ë=råíÉêåÉÜãÉå=uv=Éáå=ìåÄÉÄ~ìíÉë=dêìåÇëíΩÅâK=^ìÑ=ÇáÉëÉã= ïìêÇÉ= ÉáåÉ= i~ÖÉêÜ~ääÉ= EÖÉëÅÜ®íòÉ= kìíòìåÖëÇ~ìÉê= OR= g~ÜêÉF= ÖÉÄ~ìíI= ÇáÉ= ~ã= MNKMRKOMMO=łáå=_ÉíêáÉÄ =ÖÉåçããÉå=ïìêÇÉK=a~òì=äáÉÖÉå=ÑçäÖÉåÇÉ=a~íÉå=îçêW= =
dêìåÇëíΩÅâ= = = = = =
h~ìÑéêÉáë= dêìåÇëíÉìÉê= dêìåÇÉêïÉêÄëíÉìÉê= dêìåÇÄìÅÜÖÉÄΩÜê= sÉêãÉëëìåÖëâçëíÉå= kçí~êá~íëÖÉÄΩÜêÉå=
TMMKMMMIMM== PSMIMM== PIR=B= PKRMMIMM== OKMMMIMM== PKMMMIMM==
i~ÖÉêÜ~ääÉ= =
^åëÅÜ~ÑÑìåÖëâçëíÉå= _ÉíêáÉÄëÖÉï∏ÜåäáÅÜÉ=kìíòìåÖëÇ~ìÉê=
RMMKMMMIMM== OR=g~ÜêÉ=
=
~F= tÉäÅÜÉ= _ìÅÜìåÖ= ïáêÇ= ÇìêÅÜ= ÇÉå= _~ì= ÇÉê= i~ÖÉêÜ~ääÉ= ~ìÑ= ÇÉã= hçåíç= MRMM= Ó= łìåÄÉÄ~ìíÉ=dêìåÇëíΩÅâÉ =ÉêÑçêÇÉêäáÅÜ\= ÄF= c®ääí=ÄÉáã=h~ìÑ=ÇÉë=dêìåÇëíΩÅâë=sçêJLrãë~íòëíÉìÉê=~å\=tÉåå=à~I=ïáÉ=îáÉä\= ÅF= dÉÖÉå=båÇÉ=ÇÉë=g~ÜêÉë=OMMO=ïáêÇ=ÇáÉ=ÖÉéä~åíÉ=sÉêâÉÜêë~åÄáåÇìåÖ=ÇÉë=dêìåÇJ ëíΩÅâë= ~å= ÇáÉ= _ìåÇÉë~ìíçÄ~Üå= ~ìÑ= ìåÄÉëíáããíÉ= wÉáí= îÉêëÅÜçÄÉåK= a~ÜÉê= ÖÉÜí= Ç~ë= råíÉêåÉÜãÉå= îçå= ÉáåÉê= Ç~ìÉêÜ~ÑíÉå= tÉêíãáåÇÉêìåÖ= ~ìë= ìåÇ= ëÉíòí= ÇáÉ= qÉáäïÉêíÉ=òìã=PNKNOKOMMO=ïáÉ=ÑçäÖí=ÑÉëíW= =
dêìåÇëíΩÅâ= dÉÄ®ìÇÉ==
=
RRMKMMMIMM= PSMKMMMIMM=
bêãáííÉäå= páÉ= ÑΩê= Ç~ë= dêìåÇëíΩÅâ= ìåÇ= ÇáÉ= i~ÖÉêÜ~ääÉ= ÇáÉ= tÉêí~åë®íòÉ= áå= ÇÉê= píÉìÉêÄáä~åò= òìã= PNKNOKOMMO= ìåÇ= ÖÉÄÉå= páÉ= ÇáÉ= Ç~òìÖÉÜ∏êáÖÉå= sçê~ÄëÅÜäìëëJ ÄìÅÜìåÖÉå=~åK=
ÇF= båÇÉ= OMMP= ÉêïÉáëí= ëáÅÜ= ÇáÉ= ~äë= Ç~ìÉêÜ~Ñí= ~åÖÉëÉÜÉåÉ= tÉêíãáåÇÉêìåÖ= ~äë= åìê= îçêΩÄÉêÖÉÜÉåÇK=aÉê=_ìÅÜïÉêí=ÇÉê=i~ÖÉêÜ~ääÉ=ÄÉíê®Öí=å~ÅÜ=cçêíÑΩÜêìåÖ=ÇÉê=^ÄJ ëÅÜêÉáÄìåÖ= ~ã= PNKNOKOMMP=PRRKMMMIMM= bìêçK= aáÉ= qÉáäïÉêíÉ= òìã= PNKNOKOMMP= ëáåÇ= ÑçäÖÉåÇÉW= =
dêìåÇëíΩÅâ=
SMMKMMMIMM=
dÉÄ®ìÇÉ==
RMMKMMMIMM=
=
=
dÉÄÉå=páÉ=ÇáÉ=tÉêí~åë®íòÉ=ÑΩê=ÄÉáÇÉ=^åä~ÖÉÖÉÖÉåëí®åÇÉ=òìã=PNKNOKOMMP=ëçïáÉ= ÉîíäK=åçíïÉåÇáÖÉ=wìëÅÜêÉáÄìåÖÉå=~å=ìåÇ=ÄìÅÜÉå=páÉ=ÇáÉëÉ>=
= ^ìÑÖ~ÄÉ=RU= _Éâ~ååí=ëÉá=ÑçäÖÉåÇÉê=äΩÅâÉåÜ~ÑíÉê=_ìÅÜìåÖëë~íòW= =
OUMM=
\=
SVRN=
\=
QUMM=
OKPVQIVS=
= ~å=
OQTM=
ORKMMMIMM=
370
E. Aufgaben
~F= bêãáííÉäå= páÉ= ÇáÉ= łw~ÜäìåÖëèìçíÉ = ìåÇ= ÖÉÄÉå= páÉ= ÉáåÉå= ã∏ÖäáÅÜÉå= dÉëÅÜ®ÑíëJ îçêÑ~ää=~åK= ÄF= táÉ= ÜçÅÜ= áëí= ÇÉê= rãë~íòëíÉìÉêÄÉíê~ÖI= ÇÉê= ~ìë= ÇáÉëÉã= dÉëÅÜ®Ñí= ~å= Ç~ë= cáå~åòJ ~ãí=~ÄòìÑΩÜêÉå=áëí\= ÅF= tÉäÅÜÉ= _ìÅÜìåÖ= ï~ê= ÉêÑçêÇÉêäáÅÜI= ~äë= ÄÉâ~ååí= ïìêÇÉI= Ç~ëë= ÇáÉ= cçêÇÉêìåÖ= ã∏ÖäáÅÜÉêïÉáëÉ=òì=ÉáåÉã=ÖÉïáëëÉå=qÉáä=~ìëÑ~ääÉå=â∏ååíÉ\= = ^ìÑÖ~ÄÉ=RV= fã=dÉëÅÜ®Ñíëà~Üê=OMMO=â~ã=Éë=~ã=_áä~åòëíáÅÜí~Ö=òì=ÑçäÖÉåÇÉê=_ìÅÜìåÖW= =
PSTM=
OKQRMIMM=
~å=
RQRM=
OKQRMIMM=
=
aáÉ=ÄÉêÉáíë=îçêÜ~åÇÉåÉ=bt_=ÄÉäáÉÑ=ëáÅÜ=~ìÑ=QKOMMIMM=bìêçK=aÉë=tÉáíÉêÉå=áëí=Ç~îçå= ~ìëòìÖÉÜÉåI=Ç~ëë=Éë=áã=g~Üê=OMMO=åìê=ÉáåÉ=cçêÇÉêìåÖ=Ö~ÄI=ÇáÉ=~äë=òïÉáÑÉäÜ~Ñí=ÉáåJ ÖÉëíìÑí=ïìêÇÉK=j~å=êÉÅÜåÉíÉ=ãáí=ÉáåÉã=ï~ÜêëÅÜÉáåäáÅÜÉå=báåÖ~åÖ=îçå=QM=BK= bêãáííÉäå=páÉ=ÇáÉ=e∏ÜÉ=ÇáÉëÉê=òïÉáÑÉäÜ~ÑíÉå=cçêÇÉêìåÖK= = ^ìÑÖ~ÄÉ=SM= a~ë= hçåíç= PSTM= ïÉáëí= ~ìë= ÇÉã= sçêà~Üê= ÉáåÉå= _Éëí~åÇ= îçå= NKPQMIMM= bìêç= ~ìëK= fã= ä~ìÑÉåÇÉå=dÉëÅÜ®Ñíëà~Üê=áëí=âÉáåÉ=ÉáåòáÖÉ=cçêÇÉêìåÖ=òïÉáÑÉäÜ~Ñí=ÖÉïçêÇÉåK== ~F= _ìÅÜÉå=páÉ=ÇáÉ=^åé~ëëìåÖ=ÇÉë=hçåíçë=PSTM=~ã=båÇÉ=ÇÉë=dÉëÅÜ®Ñíëà~ÜêÉëK= ÄF= t~ë=ÖÉëÅÜáÉÜí=ÇìêÅÜ=ÇáÉëÉ=_ìÅÜìåÖ=ãáí=ÇÉã=hçåíç=PSTM\= = ^ìÑÖ~ÄÉ=SN= fã= îÉêÖ~åÖÉåÉå= dÉëÅÜ®Ñíëà~Üê= ä~Ö= ÇÉê= _Éëí~åÇ= ~å= ëáÅÜÉêÉå= cçêÇÉêìåÖÉå= ÄÉá= PMKPQRIMM=bìêçK=bë=ïìêÇÉ=ãáí=ÉáåÉã=aÉäâêÉÇÉêÉë~íò=îçå=O=B=ÖÉêÉÅÜåÉíK=wìã=PNKNOK= ÇÉë=~âíìÉääÉå=dÉëÅÜ®Ñíëà~ÜêÉë=áëí=åìå=ÉáåÉ=eÉê~ìÑëÉíòìåÖ=ÇÉê=m~ìëÅÜ~äïÉêíÄÉêáÅÜíáJ ÖìåÖ=îçå=VUMIMM=bìêç=ÉêÑçêÇÉêäáÅÜK== ~F= _ìÅÜÉå=páÉ=ÇáÉ=eÉê~ìÑëÉíòìåÖK= ÄF= bêãáííÉäå=páÉ=ÇÉå=_Éëí~åÇ=~å=ëáÅÜÉêÉå=cçêÇÉêìåÖÉå=áã=~âíìÉääÉå=dÉëÅÜ®Ñíëà~ÜêI= ïÉåå=Ç~îçå=~ìëòìÖÉÜÉå=áëíI=Ç~ëë=âÉáåÉêäÉá=òïÉáÑÉäÜ~ÑíÉ=cçêÇÉêìåÖÉå=îçêäáÉÖÉåK= = ^ìÑÖ~ÄÉ=SO= aÉê=ÖÉë~ãíÉ=cçêÇÉêìåÖëÄÉëí~åÇ=ÉáåÉê=råíÉêåÉÜãìåÖ=ÄÉä®ìÑí=ëáÅÜ=~ã=NKNOK=ÇÉë=dÉJ ëÅÜ®Ñíëà~ÜêÉë=~ìÑ=OVMKOOTIMU=bìêçK=bë=äáÉÖÉå=Äáë=òì=ÇáÉëÉã=a~íìã=âÉáåÉêäÉá=òïÉáÑÉäJ Ü~ÑíÉ= cçêÇÉêìåÖÉå= îçêK= _áä~åòëíáÅÜí~Ö= áëí= ÇÉê= PNKNOK= aÉê= mêçòÉåíë~íò= ÇÉê= m~ìëÅÜ~äJ ïÉêíÄÉêáÅÜíáÖìåÖ=äáÉÖí=ÄÉá=ÉáåÉã=bêÑ~ÜêìåÖëïÉêí=îçå=P=BK= ^ã=SKNOK=ïáêÇ=ÉáåÉ=ÄáëÜÉê=Éáåï~åÇÑêÉáÉ=cçêÇÉêìåÖ=EPKNTTIPM=bìêçF=ìåÉêï~êíÉí=ìåJ ÉáåÄêáåÖäáÅÜK=aÉê=^ìëÑ~ää=äáÉÖí=ÄÉá=NMM=BK= ^ã= VKNOK= ÄáííÉí= Éáå= hìåÇÉ= ìã= ÉáåÉå= Éáåãçå~íáÖÉå= w~ÜäìåÖë~ìÑëÅÜìÄK= pÉáåÉ= sÉêJ ÄáåÇäáÅÜâÉáí=ÄÉä®ìÑí=ëáÅÜ=~ìÑ=OTKPROIUM=bìêçK=aÉê=dÉëÅÜ®ÑíëäÉáíìåÖ=áëí=ÄÉâ~ååíI=Ç~ëë= ëáÅÜ=ÇáÉëÉê=hìåÇÉ=áå=ÉáåÉê=ÉñíêÉã=âêáíáëÅÜÉå=ïáêíëÅÜ~ÑíäáÅÜÉå=páíì~íáçå=ÄÉÑáåÇÉí=ìåÇ= êÉÅÜåÉí=ÇÉëÜ~äÄ=ÄÉêÉáíë=ãáí=ÉáåÉã=ï~ÜêëÅÜÉáåäáÅÜÉå=^ìëÑ~ää=îçå=RM=BK=
1. Aufgabenstellungen
371
^ã= ORKNOK= ïÉêÇÉå= cÉêíáÖÉêòÉìÖåáëëÉ= áã= tÉêí= îçå= VKTMMIMM= bìêç= åÉííç= îÉêâ~ìÑíK= aÉã= hìåÇÉå= ïáêÇ= òìë®íòäáÅÜ= iÉáÜîÉêé~ÅâìåÖ= áå= oÉÅÜåìåÖ= ÖÉëíÉääíW= NOMIMM= bìêç= åÉííçK=^å=ÇáÉ=péÉÇáíáçåI=ÇáÉ=ãáí=ÇÉê=^ìëäáÉÑÉêìåÖ=ÄÉíê~ìí=ï~êI=ïÉêÇÉå=OTPITM=bìêç= Äêìííç=ΩÄÉêïáÉëÉåK== ~F= dÉÄÉå=páÉ=ÇáÉ=_ìÅÜìåÖÉå=~ã=SKNOKI=VKNOK=ìåÇ=ORKNOK=~åK= ÄF= bêãáííÉäå= páÉ= ÇáÉ= e∏ÜÉ= ÇÉê= ÄÉå∏íáÖíÉå= mt_= ìåÇ= ÄìÅÜÉå= páÉ= ÇáÉëÉ= ìåíÉê= ÇÉê= ^åå~ÜãÉI=Ç~ëë=ÇÉê=hçåíçëí~åÇ=EPSUMF=áã=sçêà~Üê=ÄÉá=TKNUNIRU=bìêç=ä~ÖK= ÅF= táÉ=ÜçÅÜ=ï~ê=ÇÉê=kÉííçïÉêí=ÇÉê=ëáÅÜÉêÉå=cçêÇÉêìåÖÉå=~ìë=ÇÉã=sçêà~ÜêI=ïÉåå= îçã=ÖäÉáÅÜÉå=aÉäâêÉÇÉêÉë~íò=~ìëÖÉÖ~åÖÉå=ïìêÇÉ\== = ^ìÑÖ~ÄÉ=SP= báåÉ=^d=ÉêíÉáäí=áÜêÉê=_~åâ=ÇÉå=^ìÑíê~Ö=ΩÄÉê=ÇÉå=h~ìÑ=îçå=NPM=píΩÅâ=`~ëáåçJ^âíáÉå= òìã= píΩÅââìêë= îçå= ORIMM= bìêç= ìåÇ= ÉáåÉê= _É~êÄÉáíìåÖëÖÉÄΩÜê= îçå= N= B= ÇÉë= hìêëJ ïÉêíÉëK=_Éíê~ÅÜíÉå=páÉ=ÑçäÖÉåÇÉ=sçêÑ®ääÉ=áå=ÇÉê=píÉìÉêÄáä~åòK= ~F= _ìÅÜÉå=páÉ=ÇÉå=h~ìÑ=~ã=MNKNMKOMMOI=ïÉåå=ÇáÉ=^âíáÉå=òìê=ä~åÖÑêáëíáÖÉå=dÉäÇ~åJ ä~ÖÉ=ÄÉëÅÜ~ÑÑí=ïÉêÇÉåK=báåÉ=_ÉíÉáäáÖìåÖ==çÇÉê=Éáå=^åíÉáä=~å=ÉáåÉã=îÉêÄìåÇÉåÉå= råíÉêåÉÜãÉå=äáÉÖí=åáÅÜí=îçêK= ÄF= ^ã=PNKNOKOMMO=áëí=ÇÉê=tÉêí=ÇÉê=^âíáÉå=~ìÑ=TM=B=ÇÉê=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÖÉÑ~äJ äÉåK=kÉååÉå=páÉ=ÇáÉ=tÉêí~åë®íòÉ=áå=ÇÉê=píÉìÉêÄáä~åò=ìåÇ=ÇáÉ=åçíïÉåÇáÖÉå=_ìJ ÅÜìåÖÉå=ÄÉá= NK= îçêΩÄÉêÖÉÜÉåÇÉê=tÉêíãáåÇÉêìåÖI= OK= Ç~ìÉêÜ~ÑíÉê=tÉêíãáåÇÉêìåÖK= ÅF= aÉê= tÉêíîÉêÑ~ää= ÉêïÉáëí= ëáÅÜ= ~äë= åáÅÜí= Ç~ìÉêÜ~ÑíK= aÉê= qÉáäïÉêí= ~ã= PNKNOKOMMP= äáÉÖí=ÄÉá=NOM=B=ÇÉê=^åëÅÜ~ÑÑìåÖëâçëíÉåK=tÉäÅÜÉ=_ìÅÜìåÖÉå=ëáåÇ=åìå=òìã=_áJ ä~åòëíáÅÜí~Ö=áå=ÇÉê=píÉìÉêÄáä~åò=åçíïÉåÇáÖ\= ÇF= kÉÜãÉå=páÉ=~åI=ÇáÉ=^âíáÉå=ï®êÉå=òìê=âìêòÑêáëíáÖÉå=dÉäÇ~åä~ÖÉ=ÖÉâ~ìÑí=ïçêÇÉåK= táÉ= ä~ìíÉå= åìå= ÇáÉ= ÉêÑçêÇÉêäáÅÜÉå= _ìÅÜìåÖÉå= ~ã= MNKNMKOMMOI= PNKNOKOMMO= ìåÇ= PNKNOKOMMP\= =
^ìÑÖ~ÄÉ=SQ= fã= tÉêíé~éáÉêÇÉéçí= ÉáåÉê= dãÄe= ÄÉÑáåÇÉí= ëáÅÜ= Éáå= ^âíáÉåé~âÉí= Eä~åÖÑêáëíáÖÉ= dÉäÇJ ~åä~ÖÉFI=ΩÄÉê=ïÉäÅÜÉë=ÑçäÖÉåÇÉ=a~íÉå=îçêäáÉÖÉåW= =
h~ìÑÇ~íìã=
dÉòÉáÅÜåÉíÉë=h~éáí~ä=
NPKMQKOMMM= péÉëÉå=
N=B=îK=hìêëïÉêí=
P=jáääáçåÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå=
NKRNRKMMMIMM=
kÉååïÉêíL^âíáÉ=
ORIMM= qÉáäïÉêí=PNKNOKOMMM=
NKPRMKMMMIMM=
hìêëïÉêí=ÄÉáã=h~ìÑ=
SMIMM= qÉáäïÉêí=PNKNOKOMMN=
NKMVMKPQMIMM=
=
~F= j~å=áëí=ëáÅÜ=áå=ÇÉê=_ìÅÜÜ~äíìåÖ=áã=wïÉáÑÉäI=çÄ=ÉáåÉ=_ÉíÉáäáÖìåÖ=îçêäáÉÖíK=mêΩÑÉå= páÉ=êÉÅÜåÉêáëÅÜ=å~ÅÜI=çÄ=Éë=ëáÅÜ=ìã=ÉáåÉ=ëçäÅÜÉ=Ü~åÇÉäí>= ÄF= jáí=ïÉäÅÜÉã=tÉêí=áëí=Ç~ë=^âíáÉåé~âÉí=áå=ÇÉå=pÅÜäìëëÄáä~åòÉå=å~ÅÜ=píÉìÉêêÉÅÜí= ÇÉê=g~ÜêÉ=OMMM=ìåÇ=OMMN=~åòìëÉíòÉå\=
372
E. Aufgaben
ÅF= kÉÜãÉå=páÉ=~åI=ÇáÉ=^âíáÉå=Ñ~ääÉå=ÇìêÅÜ=ÇÉå=hçåâìêë=ÇÉê=^âíáÉåÖÉëÉääëÅÜ~Ñí=~ìÑ= ÉáåÉå=qÉáäïÉêí=îçå=MIMM=bìêçK=tÉäÅÜÉ=_ìÅÜìåÖ=áëí=Ç~åå=òìã=PNKNOKOMMN=áå=ÇÉê= píÉìÉêÄáä~åò=ÉêÑçêÇÉêäáÅÜ\= =
^ìÑÖ~ÄÉ=SR= ^ã= PNKNOKOMMO= äáÉÖí= ÇÉê= pÅÜäìëëÄÉëí~åÇ= ÉáåÉë= eáäÑëëíçÑÑë= áå= ÇÉê= píÉìÉêÄáä~åò= ÄÉá= PKMMM= píΩÅâ= ¶= MIOP= bìêçLpíΩÅâK= fã= i~ìÑÉ= ÇÉë= dÉëÅÜ®Ñíëà~ÜêÉë= ïìêÇÉå= ÑçäÖÉåÇÉ== h®ìÑÉ=EÖäÉáÅÜÉê=iáÉÑÉê~åíF=ÖÉí®íáÖíW= =
a~íìã=
^åò~Üä=
píΩÅâéêÉáë=
k~ÅÜä®ëëÉ=
qê~åëéçêí=
ONKMPK=
NKOMM=píK=
¶=MINT=LpíK=
R=B=o~Ä~íí==
ORKMT=
OKTMM=píK=
¶=MINU=LpíK=
T=B=o~Ä~ííX=O=B=pâçåíç==
MNKNMK=
RMM=píK=
¶=MION=LpíK=
oΩÅâëÉåÇìåÖ=îçå=NMM=píK=
RMIMM==
NPKNOK=
NKVMM=píK=
¶=MIOO=LpíK=
R=B=o~Ä~ííX=P=B=_çåìëG=
NMMIMM==
NMMIMM==
ÑêÉá=e~ìë=
=G=~ìÑ=~ääÉ=áã=g~Üê=OMMP=ÖÉí®íáÖíÉå=eáäÑëëíçÑÑâ®ìÑÉK= =
aÉê=qÉáäïÉêí=äáÉÖí=~ã=PNKNOKOMMP=ÄÉá=MIOR=bìêçLpíΩÅâK=aÉê=sÉêÄê~ìÅÜ=~å=eáäÑëëíçÑÑÉå= ä~Ö=áã=g~Üê=OMMP=ÄÉá=UKMMM=píΩÅâK== ~F= jáí= ïÉäÅÜÉã= tÉêí= ÖÉÜÉå= ÇáÉëÉ= eáäÑëëíçÑÑÉ= å~ÅÜ= ÇÉã= aìêÅÜëÅÜåáííëïÉêíJ îÉêÑ~ÜêÉå=áå=ÇáÉ=pÅÜäìëëÄáä~åò=å~ÅÜ=píÉìÉêêÉÅÜí=Éáå\= ÄF= táÉ=ÜçÅÜ=ï~ê=ÇÉê=ïÉêíã®≈áÖÉ=oçÜëíçÑÑîÉêÄê~ìÅÜ=áã=g~Üê=OMMP\= ÅF= píÉääÉå= páÉ= çÄáÖÉ= sçêÖ®åÖÉ= ~ìÑ= ÇÉå= hçåíÉå= SMOMI= SMONI= SMOO= ìåÇ= OMOM= ΩÄÉêJ ëáÅÜíäáÅÜ= Ç~ê= EqJhçåíÉåF= ìåÇ= ÖÉÄÉå= páÉ= ÇáÉ= ÇáÉ= Ç~òìÖÉÜ∏êáÖÉå= sçê~ÄëÅÜäìëëJ ÄìÅÜìåÖÉå=ìåÇ=^ÄëÅÜäìëëÄìÅÜìåÖÉå=~åK= =
^ìÑÖ~ÄÉ=SS= _Éáã= ìåÑÉêíáÖÉå= bêòÉìÖåáë= uv= ïìêÇÉ= ~ã= PNKNOKOMMN= Éáå= _Éëí~åÇ= îçå= NPKQRMIMM== bìêç=~ìëÖÉïáÉëÉåK=báå=píΩÅâ=îÉêìêë~ÅÜíÉ=ÄáëÜÉê=j~íÉêá~äâçëíÉå=áå=e∏ÜÉ=îçå=NQIRM= bìêçI=cÉêíáÖìåÖëâçëíÉå=îçå=NMIOM=bìêç=ìåÇ=pçåÇÉêÉáåòÉäâçëíÉå=ÇÉê=cÉêíáÖìåÖ=îçå= PIQM=bìêçK=aáÉ=dÉãÉáåâçëíÉåë®íòÉ=ä~ìíÉå=ïáÉ=ÑçäÖíW=jdh=PM=BI=cdh=NP=BI=stdh= R=BK=fã=i~ìÑÉ=ÇÉë=g~ÜêÉë=OMMO=â~ã=Éë=òì=wìÖ®åÖÉå=îçå=PMM=píΩÅâ=ìåÇ=ÖÉã®≈=âìJ ãìäáÉêíÉå=j~íÉêá~äÉåíå~ÜãÉëÅÜÉáåÉå=òì=^ÄÖ®åÖÉå=îçå=QMM=píΩÅâK=_Éá=ÇÉå=ÑÉêíáÖÉå= bêòÉìÖåáëëÉå= â~ã= Éë= ÄÉá= ÉáåÉã= ^åÑ~åÖëÄÉëí~åÇ= îçå= QKRMMIMM= bìêç= òì= ÉáåÉê= _ÉJ ëí~åÇëãáåÇÉêìåÖ=îçå=PKQMMIMM=bìêçK= ~F= bêãáííÉäå=ìåÇ=ÄìÅÜÉå=páÉ=ÇáÉ=_Éëí~åÇëîÉê®åÇÉêìåÖ=~å=ìåÑÉêíáÖÉå=bêòÉìÖåáëëÉå= ~ã=PNKNOKOMMOI=ïÉåå=ÇÉê=p_=áå=ÇÉê=píÉìÉêÄáä~åò=ã∏ÖäáÅÜëí=ÖÉêáåÖ=~ìëÖÉïáÉëÉå= ïÉêÇÉå=ëçääK= ÄF= píÉääÉå= páÉ= ÇÉå= ÖÉë~ãíÉå= p~ÅÜîÉêÜ~äí= ~ìÑ= qJhçåíÉå= Ç~ê= EhçåíÉå= ONMMI= OOMMI= ROMM=ìåÇ=UMOMFK= =
^ìÑÖ~ÄÉ=ST= ^ã= MNKNMKOMMN= ïìêÇÉå= îçå= ÉáåÉã= ~ìëä®åÇáëÅÜÉå= iáÉÑÉê~åíÉå= oçÜëíçÑÑÉ= áã= tÉêí= îçå=OMKMMMIMM=rpJaçää~ê=ÉáåÖÉâ~ìÑíK=_Éá=oÉÅÜåìåÖëÉáåÖ~åÖ=Ü~ííÉ=ÇÉê=rpJaçää~ê=ÉáJ åÉå=hìêë=îçå=NINR=bìêçK=
1. Aufgabenstellungen
373
~F= _ìÅÜÉå=páÉ=ÇÉå=oÉÅÜåìåÖëÉáåÖ~åÖK= ÄF= ^ã=PNKNOKOMMN=ä~Ö=ÇÉê=hìêë=ÇÉë=rpJaçää~ê=ÄÉá== NK=NIPM=bìêç= OK=NIMR=bìêç= =
dÉÄÉå=páÉ=ÇáÉ=àÉïÉáäáÖÉå=_áä~åò~åë®íòÉ=ÇÉê=sÉêÄáåÇäáÅÜâÉáí=áå=ÇÉê=píÉìÉêÄáä~åò= ~å=ìåÇ=ÄÉÖêΩåÇÉå=páÉ=áÜêÉ=^ìëë~ÖÉåK=
ÅF= _ìÅÜÉå= páÉ= ÇÉå= oÉÅÜåìåÖë~ìëÖäÉáÅÜ= ~ã= NOKMNKOMMO= ÄÉá= ÉáåÉã= hìêë= îçå= NIOM= bìêçK= =
^ìÑÖ~ÄÉ=SU= _ÉìêíÉáäÉå=páÉ=ÇáÉ=_Éíê~ÖëîÉêíÉáäìåÖ=E~äíÉë=îëK=åÉìÉë=g~ÜêF=ÄÉá=ÑçäÖÉåÇÉå=dÉëÅÜ®ÑíëJ îçêÑ®ääÉåK=dÉÄÉå=páÉ=~åëÅÜäáÉ≈ÉåÇ=ÇÉå=_ìÅÜìåÖëë~íò=ÇÉë=w~ÜäìåÖëÉáåÖ~åÖë=ÄòïK=J ~ìëÖ~åÖë=ìåÇ=ÇáÉ=ÉåíëéêÉÅÜÉåÇÉ=sçê~ÄëÅÜäìëëÄìÅÜìåÖ=~ã=PNKNOK=~åK= ~F= i~ìí=hçåíç~ìëòìÖ=ÖáåÖ=~ã=NPKNMK=îçå=ÉáåÉã=jáÉíÉê=ÑΩê=ÇáÉ=jçå~íÉ=lâíçÄÉê=Äáë= cÉÄêì~ê=Éáå=_Éíê~Ö=îçå=OKQMMIMM=bìêç=ÉáåK= ÄF= ^ã=MNKNMK=ëÅÜêÉáÄí=ÇáÉ=_~åâ=dìíÜ~ÄÉåòáåëÉå=ÑΩê=ÇÉå=wÉáíê~ìã=gìäá=Äáë=pÉéíÉãJ ÄÉê=áã=k~ÅÜÜáåÉáå=ÖìíK=aáÉ=wáåëÖìíëÅÜêáÑí=ÄÉä®ìÑí=ëáÅÜ=~ìÑ=NSIVU=bìêçK== ÅF= cΩê=Éáå=a~êäÉÜÉå=áå=e∏ÜÉ=îçå=NRKMMMIMM=bìêç=ïÉêÇÉå=~å=Ç~ë=hêÉÇáíáåëíáíìí=~ã= PNKMQK= ä~ìí= sÉêíê~Ö= UIR= B= wáåëÉå= EéK= ~KF= ÑΩê= Éáå= Ü~äÄÉë= g~Üê= áã= k~ÅÜÜáåÉáå= ÄÉJ ò~ÜäíK= =
^ìÑÖ~ÄÉ=SV= tÉäÅÜÉ=dÉëÅÜ®ÑíëîçêÑ®ääÉ=ÄòïK=sçêÖ®åÖÉ=ëíÉÅâÉå=ÜáåíÉê=ÇÉå=å~ÅÜÑçäÖÉåÇÉå=hçåíáÉJ êìåÖÉå\=få=ïÉäÅÜÉå=ÇÉê=_ìÅÜìåÖëë®íòÉ=Ü~í=ëáÅÜ=Éáå=ëÅÜïÉêïáÉÖÉåÇÉê=cÉÜäÉê=ÉáåÖÉJ ëÅÜäáÅÜÉå\= =
~F==UMMM=
PTMIMM=
~å=
QVMM=
PTMIMM=
ÄF= UMNM=
NRMIMM=
~å=
OSVM=
NRMIMM=
ÅF= OVMM=
PQMIMM=
~å=
STMM=
PQMIMM=
ÇF= QVMM=
NKPMMIMM=
~å=
RTNM=
NKPMMIMM=
ÉF= OUMM=
TMMIMM=
~å=
OSVM=
QMMIMM=
=
RQMN=
PMMIMM=
=
=
=
=
=
=
=
=
ÑF= STNM=
STMIMM=
~å=
QUVM=
STMIMM=
ÖF= STPM=
SVIMM=
~å=
UMMM=
SVIMM=
=
=
^ìÑÖ~ÄÉ=TM= ^ìÑÖêìåÇ= ÉáåÉê= í~êáÑîÉêíê~ÖäáÅÜÉå= sÉêÉáåÄ~êìåÖ= ïáêÇ= ÑΩê= ÇáÉ= _ÉäÉÖëÅÜ~Ñí= ÉáåÉê= ^d= ï®ÜêÉåÇ= ÇÉë= g~ÜêÉë= OMMP= ÉáåÉ= òìë®íòäáÅÜÉ= ^äíÉêëîÉêëçêÖìåÖ= ÉáåÖÉÑΩÜêíK= wì= ÇáÉëÉã= wïÉÅâ=ïáêÇ=ÉáåÉ=mÉåëáçåëêΩÅâëíÉääìåÖ=áå=e∏ÜÉ=îçå=O=jáçK=bìêç=ÉáåÖÉêáÅÜíÉíK=
374
E. Aufgaben
~F= _ìÅÜÉå=páÉ=ÇáÉ=_áäÇìåÖ=ÇÉê=oΩÅâëíÉääìåÖ=ìåÇ=ÇÉå=^ÄëÅÜäìëë=ÇÉë=oΩÅâëíÉääìåÖëJ âçåíçë=~ã=PNKNOKOMMPK= ÄF= fã=cêΩÜà~Üê=OMMQ=ëáåÇ=~ìÑÖêìåÇ=ëÅÜäÉÅÜíÉê=ïáêíëÅÜ~ÑíäáÅÜÉê=i~ÖÉ=ÇÉê=^d=ÇáîÉêëÉ= o~íáçå~äáëáÉêìåÖëã~≈å~ÜãÉå=ÉêÑçêÇÉêäáÅÜI=ïÉäÅÜÉ=~ìÅÜ=ÉáåÉå=^ÄÄ~ì=ÇÉê=_ÉäÉÖJ ëÅÜ~Ñí=ÉáåëÅÜäáÉ≈ÉåK=^ìÑÖêìåÇ=ÉáåÉê=Öêç≈òΩÖáÖÉå=^ÄÑáåÇìåÖëò~ÜäìåÖ=ëíáããí=ÉáJ åÉ=Öê∏≈ÉêÉ=w~Üä=ÇÉê=jáí~êÄÉáíÉê=ÇÉê=_ÉÉåÇáÖìåÖ=ÇÉë=^êÄÉáíëîÉêÜ®äíåáëëÉë=òìK=báJ åÉ=eÉê~ÄëÉíòìåÖ=ÇÉê=oΩÅâëíÉääìåÖ=ìã=NMMKMMMIMM=bìêç=ëÅÜÉáåí=åìå=~åÖÉÄê~ÅÜíK= ÅF= ^ã=PNK=gìäá=OMMP=ÖÉÜí=Éáå=ä~åÖà®ÜêáÖÉê=jáí~êÄÉáíÉê=áå=ÇÉå=ïçÜäîÉêÇáÉåíÉå=oìÜÉJ ëí~åÇK= bë= ÉêÑçäÖí= ÇáÉ= ÉêëíÉ= w~ÜäìåÖ= ~ìë= ÇÉê= ÄÉíêáÉÄäáÅÜÉå= ^äíÉêëîÉêëçêÖìåÖ= áå= e∏ÜÉ=îçå=RMMIMM=bìêçK= =
^ìÑÖ~ÄÉ=TN= cΩê= ÉáåÉå= ëÅÜïÉÄÉåÇÉå= mêçòÉëë= ïìêÇÉ= ãáí= dÉë~ãíâçëíÉå= áå= e∏ÜÉ= îçå= NOKPMMIMM= bìêç= ÖÉêÉÅÜåÉí= ìåÇ= ÇáÉ= ÉåíëéêÉÅÜÉåÇÉ= oΩÅâëíÉääìåÖ= ÖÉÄáäÇÉíK= aáÉ= í~íë®ÅÜäáÅÜÉå= hçëíÉå=ÄÉä~ìÑÉå=ëáÅÜ=åìå=~ìÑ=NMKQMMIMM=bìêçK=aáÉ=Ç~êáå=ÉåíÜ~äíÉåÇÉå=^åï~äíëâçëJ íÉå=ÄÉä~ìÑÉå=ëáÅÜ=~ìÑ=PKOMMIMM=bìêç=åÉííçK= _ìÅÜÉå=páÉ=ÇáÉ=^ìÑä∏ëìåÖ=ÇÉê=oΩÅâëíÉääìåÖ=éÉê=mçëíÄ~åâΩÄÉêïÉáëìåÖK= =
^ìÑÖ~ÄÉ=TO= få=ÉáåÉã=råíÉêåÉÜãÉå=ïÉêÇÉå==òïÉá=mêçÇìâíÉ=^=ìåÇ=_=ÜÉêÖÉëíÉääíK=bë=äáÉÖÉå=ÑΩê= ÉáåÉ=mÉêáçÇÉ=ÑçäÖÉåÇÉ=a~íÉå=îçêK= =
=
eÉêëíÉääìåÖëJ ~ìÑï~åÇ=
åÉìíê~äÉê= ^ìÑï~åÇ=
éêçÇK= jÉåÖÉ=
~ÄÖÉëK= jÉåÖÉ=
eÉêëíÉääìåÖëJ bêä∏ëÉ= ~ìÑï~åÇ=àÉ=píΩÅâ= àÉ=píΩÅâ= EsçêéÉêáçÇÉF=
^=
RMKMMMIMM=
RKMMMIMM=
RMM=
PMM=
J=
NRMIMM=
_=
UMKMMMIMM=
NMKMMMIMM=
QMM=
SMM=
NUMIMM=
NVTIMM=
=
bêãáííÉäå= páÉ= ÑΩê= ÇáÉëÉ= mÉêáçÇÉ= Ç~ë= _ÉíêáÉÄëÉêÖÉÄåáë= å~ÅÜ= rãë~íòJ= ìåÇ= å~ÅÜ= dÉJ ë~ãíâçëíÉåîÉêÑ~ÜêÉåK=
2.
Lösungen
=
^ìÑÖ~ÄÉ=N= ~F= fåîÉåí~ê=òìã=MRKNOKOMMS= jìëíÉêã~åå=dãÄeI=jΩåÅÜÉå= ^K=sÉêã∏ÖÉå= = fK=^åä~ÖÉîÉêã∏ÖÉå= = NK=_ÉÄ~ìíÉë=dêìåÇëíΩÅâ= = OK=_ÉíêáÉÄëÖÉÄ®ìÇÉ= = PK=j~ëÅÜáåÉå=äíK=sÉêòK=N= = QK=cìÜêé~êâ= = = iáÉÑÉêï~ÖÉå= = = mÉêëçåÉåâê~Ñíï~ÖÉå=
= RK=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=äíK=sÉêòK=O= = ffK=rãä~ìÑîÉêã∏ÖÉå= = NK=sçêê®íÉ=äíK=sÉêòK=P= = OK=_~åâÖìíÜ~ÄÉå= = = uvJ_~åâ= = = ^_J_~åâ=
=
bìêç=
bìêç=
= = = = = PQKSMMIMM= NRKMMMIMM=
QUKMMMIMM
ORSKSVMIMM
NPKQRMIMM PRKQTMIMM
QUKVOMIMM
PK=h~ëëÉåÄÉëí~åÇ=
PKQRMIMM
= pìããÉ=ÇÉë=sÉêã∏ÖÉåëW=
_K=pÅÜìäÇÉå= = fK=i~åÖÑêáëíáÖÉ=pÅÜìäÇÉå= = a~êäÉÜÉå=ÇÉê=^_J_~åâ= = ffK=hìêòÑêáëíáÖÉ=pÅÜìäÇÉå= = iáÉÑÉê~åí=N= = iáÉÑÉê~åí=O=
=
VUSKSSMIMM
QSMKMMMIMM
= PMKQRMIMM= NMKONMIMM=
= = QMKSSMIMM=
= pìããÉ=ÇÉê=pÅÜìäÇÉåW= `K=bêãáííäìåÖ=ÇÉë=oÉáåîÉêã∏ÖÉåë== = EbáÖÉåâ~éáí~äF= = pìããÉ=ÇÉë=sÉêã∏ÖÉåë= = Ó=pìããÉ=ÇÉê=pÅÜìäÇÉå=
= =
RMMKSSMIMM= =
= =
VUSKSSMIMM= RMMKSSMIMM=
= Z=oÉáåîÉêã∏ÖÉåLbáÖÉåâ~éáí~ä=
=
QUSKMMMIMM=
= =
= OMMKMMMIMM= PRMKMMMIMM= PMKMMMIMM= = = QVKSMMIMM=
376
E. Aufgaben
ÄF= k~ÅÜ= ¬= ORT= ed_= ëáåÇ= fåîÉåí~êÉ= NM= g~ÜêÉ= ~ìÑòìÄÉï~ÜêÉåK= aáÉ= cêáëí= ÄÉÖáååí= ~Ä= ÇÉã=PNKNOK=ÇÉë=h~äÉåÇÉêà~ÜêÉëK=aáÉë=ÄÉÇÉìíÉí=áã=çÄáÖÉå=c~ääI=Ç~ëë=Ç~ë=fåîÉåí~ê= Äáë=òìã=PNKNOKOMNS=åáÅÜí=îÉêåáÅÜíÉí=ïÉêÇÉå=Ç~êÑK= = ÅF= a~ë= fåîÉåí~ê= ïΩêÇÉ= ~ìÑÖêìåÇ= òì= îáÉäÉê= aÉí~áäë= ~å= §ÄÉêëáÅÜíäáÅÜâÉáí= îÉêäáÉêÉåK= a~ÜÉê=ÄÉÇáÉåí=ã~å=ëáÅÜ=ëçÖK=sÉêòÉáÅÜåáëëÉ=ìã=ìãÑ~åÖêÉáÅÜÉ=^ìÑäáëíìåÖÉå=~ìë= ÇÉã=fåîÉåí~ê=~ìëòìÖäáÉÇÉêåK= =
^ìÑÖ~ÄÉ=O= a~=ÇáÉ=e∏ÜÉ=ÇÉê=^âíáî~=ìåÇ=ÇÉê=m~ëëáî~=áããÉê=ΩÄÉêÉáåëíáããÉå=ãΩëëÉåI=ÉåíëéêáÅÜí= ÇÉê=tÉêí=ÇÉë=dÉë~ãíâ~éáí~äë=ÖÉå~ì=ÇÉã=ÇÉë=dÉë~ãíîÉêã∏ÖÉåëK=aáÉëÉë=ÄÉä®ìÑí=ëáÅÜ= ~äëç= ~ìÑ= QURKMMMIMM= bìêçK= a~ë= báÖÉåâ~éáí~ä= ÉêêÉÅÜåÉí= ëáÅÜ= ~äë= aáÑÑÉêÉåò= ÇÉë= dÉJ ë~ãíâ~éáí~äë= ìåÇ= ÇÉë= cêÉãÇâ~éáí~äëK= aáÉ= _áä~åò= ïÉáëí= ~äëç= ÉáåÉå= báÖÉåâ~éáí~äïÉêí= NF îçå=QURKMMMIMM=Ó=TOKRMMIMM=Z=QNOKRMMIMM=bìêç=~ìë= K=aáÉ=_ÉêÉÅÜåìåÖ=ÇÉë=rãä~ìÑJ îÉêã∏ÖÉåë= ÉêÑçäÖí= ~ìÑ= ®ÜåäáÅÜÉ= tÉáëÉK= bë= ÄÉíê®Öí= dÉë~ãíîÉêã∏ÖÉå= Ó= ^åä~ÖÉîÉêJ OF ã∏ÖÉå=Z=QURKMMMIMM=Ó=PQMKMMMIMM=Z=NQRKMMMIMM=bìêç= K= =
^=
====_áä~åò=
^åä~ÖÉîÉêã∏ÖÉå=
m= NF
QNOKRMMIMM=
NQRKMMMIMM= cêÉãÇâ~éáí~ä=
TOKRMMIMM=
PQMKMMMIMM= báÖÉåâ~éáí~ä= = OF
rãä~ìÑîÉêã∏ÖÉå= =
dÉë~ãíîÉêã∏ÖÉå=
QURKMMMIMM= dÉë~ãíâ~éáí~ä=
QURKMMMIMM=
=
Z=
=
== ^ìÑÖ~ÄÉ=P= ~F=
= ^= NK=^s=
===_áä~åò=OMMO= = NK=bh=
VRRKMQUIMM=
_ÉÄ~ìíÉ=dêìåÇëíΩÅâÉ=
NRMKMMMIMM= OK=ch=
=
_ÉíêáÉÄëÖÉÄ®ìÇÉ=
TSMKMMMIMM= i~åÖÑêK=_~åâîÉêÄK=
OQMKMMMIMM=
cìÜêé~êâ=
TSKOMMIMM= hìêòÑêK=_~åâîÉêÄK=
NQKPMMIMM=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
RMKNOMIMM= sÉêÄáåÇäK=~ìë=ii=
QSKPNOIMM=
= =
=
NQRKMMMIMM
=
=
cçêÇÉêìåÖÉå=
PQKSMMIMM
=
=
_~åâ=
PMKQMMIMM
=
=
h~ëëÉ=
VKPQMIMM
=
=
NKORRKSSMIMM
=
NKORRKSSMIMM=
OK=rs=
sçêê®íÉ=
= =
m=
2. Lösungen
377
^=
===_áä~åò=OMMP=
NK=^s= _ÉÄ~ìíÉ=dêìåÇëíΩÅâÉ= _ÉíêáÉÄëÖÉÄ®ìÇÉ= cìÜêé~êâ= dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= OK=rs= sçêê®íÉ= cçêÇÉêìåÖÉå= _~åâ= h~ëëÉ=
= NRMKMMMIMM= TPNKMMMIMM= TOKQMMIMM= RQKPMMIMM= = NRQKPMMIMM= ORKSMMIMM= ORKPQMIMM= UKRNMIMM
m=
NK=bh= OK=ch= i~åÖÑêK=_~åâîÉêÄK= hìêòÑêK=_~åâîÉêÄK= sÉêÄáåÇäK=~ìë=ii= = = = = =
UUQKUOSIMM= = OORKMMMIMM= PRKPMMIMM= TSKPOQIMM= = = = = =
=
NKOONKQRMIMM = NKOONKQRMIMM= = aáÉ=mçëíÉå=ÇÉê=^âíáîëÉáíÉ=ëáåÇ=å~ÅÜ=áÜêÉê=iáèìáÇáí®í=ÄòïK=áÜêÉê=łdÉäÇå®ÜÉ =òì=ÖäáÉJ ÇÉêåK= gÉ= ÉáåÑ~ÅÜÉê= Éë= áëí= ÉáåÉå= sÉêã∏ÖÉåëÖÉÖÉåëí~åÇ= òì= dÉäÇ= òì= ã~ÅÜÉåI= ÇÉëíç= ïÉáíÉê= ìåíÉå= áëí= Éê= áå= ÇÉê= _áä~åò= òì= ÑáåÇÉåK= içÖáëÅÜÉêïÉáëÉ= í~ìÅÜí= Ç~ÜÉê= ÇÉê= h~ëJ ëÉåÄÉëí~åÇ= ~å= äÉíòíÉê= píÉääÉ= ÇÉê= ^âíáîéçëíÉå~ìÑäáëíìåÖ= ~ìÑK= EaáÉ= ~âíáîÉ= oÉÅÜåìåÖëJ ~ÄÖêÉåòìåÖ=ëÉá=ÜáÉê=~ì≈Éê=^ÅÜí=ÖÉä~ëëÉåI=Ç~=~ìÑ=ëáÉ=Éêëí=áå=ëé®íÉêÉå=h~éáíÉäå=å®ÜÉê= ÉáåÖÉÖ~åÖÉå=ïáêÇKF=
^ìÑ=ÇÉê=m~ëëáîëÉáíÉ=ÜáåÖÉÖÉå=ïáêÇ=å~ÅÜ=ÇÉê=cêáëíáÖâÉáí=ëçêíáÉêíK=hìêòÑêáëíáÖÉë=áëí=ïÉáJ íÉê=ìåíÉå=ìåÇ=i~åÖÑêáëíáÖÉë=ïÉáíÉê=çÄÉå=~åÖÉëáÉÇÉäíK= aìêÅÜ= ÇáÉ= ^ìÑëìããáÉêìåÖ= ~ääÉê= ^âíáîïÉêíÉ= ÉêÜ®äí= ã~å= ÇÉå= tÉêí= ÇÉë= sÉêã∏ÖÉåëK= aáÉëÉê= ÉåíëéêáÅÜí= ÇÉã= dÉë~ãíâ~éáí~ä= EpìããÉ= ~ääÉê= m~ëëáîéçëíÉå= Z= báÖÉåâ~éáí~ä= H= cêÉãÇâ~éáí~äFI= ëç= Ç~ëë= Ç~ë= báÖÉåâ~éáí~ä= ~äë= aáÑÑÉêÉåò= ~ìë= dÉë~ãíâ~éáí~ä= ìåÇ= cêÉãÇâ~éáí~ä=ÉêãáííÉäí=ïÉêÇÉå=â~ååK= =
ÄF=
=
=
câ=OMMO= = = =
= câ=OMMP= = = OQMKMMMIMM= = OORKMMMIMM= NQKPMMIMM= = PRKPMMIMM= QSKPNOIMM= = TSKPOQIMM=
=
PMMKSNOIMM= =
PPSKSOQIMM=
= = = aáÑÑÉêÉåò=Z=PSKMNOIMM=
=
sÉê®åÇÉêìåÖ=áå=B= =
PSKMNOI MM ⋅ NMM = NNIVU=B= PMMKSNOI MM
=
ÅF= = = ÑäΩëëáÖÉ=jáííÉä=
ORKPQMIMM= = UKRNMIMM= = PPKURMIMM=
= = Y=
âìêòÑêáëíáÖÉ=pÅÜìäÇÉå=
PRKPMMIMM= TSKPOQIMM= NNNKSOQIMM=
=
a~ë= råíÉêåÉÜãÉå= áëí= ~äëç= åáÅÜí= áå= ÇÉê= i~ÖÉ= ëÉáåÉ= âìêòÑêáëíáÖÉå= pÅÜìäÇÉå= ãáí= ÇÉå= ÑäΩëëáÖÉå=jáííÉäå=òì=ÇÉÅâÉåK= =
378
E. Aufgaben
^ìÑÖ~ÄÉ=Q= =
^=
=========_áä~åò=
^s= rs= káÅÜí= ÇìêÅÜ= báÖÉåâ~éáJ í~ä=ÖÉÇÉÅâíÉê=cÉÜäÄÉíê~Ö=
=
m=
PRMKMMMIMM= câ= OMMKMMMIMM= =
SRMKMMMIMM= =
NMMKMMMIMM= =
=
SRMKMMMIMM= =
SRMKMMMIMM=
= få= ÇáÉëÉã= c~ää= ΩÄÉêëíÉáÖí= ÇÉê= tÉêí= ÇÉë= cêÉãÇâ~éáí~äë= ÇÉå= ÇÉë= dÉë~ãíîÉêã∏ÖÉåë= E^sHrsFK=a~ÇìêÅÜ=łêìíëÅÜí =Ç~ë=báÖÉåâ~éáí~ä=~ìÑ=ÇáÉ=^âíáîëÉáíÉ=EåÉÖK=báÖÉåâ~éáí~äFK= bë= äáÉÖí= ÉáåÉ= ëçÖK= råíÉêÄáä~åò= îçêK= fã= mêáåòáé= ï®êÉ= ~äëç= ëçÖ~ê= Ç~ë= báÖÉåâ~éáí~ä= ÑêÉãÇ=Ñáå~åòáÉêíK= aáÉ=ëçÖK=łÖçäÇÉåÉ=oÉÖÉä =ÄÉë~Öí=~ÄÉêW=wìãáåÇÉëí=ä~åÖÑêáëíáÖÉ=^åä~ÖÉå=E^sF=ëçääíÉå= ãáí=báÖÉåâ~éáí~ä=çÇÉê=òìê=kçí=~ìÅÜ=ãáí=ä~åÖÑêáëíáÖÉå=cêÉãÇâ~éáí~ä=Ñáå~åòáÉêí=ëÉáåK= = ^ìÑÖ~ÄÉ=R= =
bêÑçäÖ=mÉêáçÇÉ=N=Z= OOMKMMMIMM=Ó=NUMKMMMIMM== Z=
H=QMKMMMIMM== EdÉïáååF=
bêÑçäÖ=mÉêáçÇÉ=O=Z= NRMKMMMIMM=Ó=OOMKMMMIMM== Z=
Ó=TMKMMMIMM== EsÉêäìëíF=
bêÑçäÖ=mÉêáçÇÉ=P=Z= ORMKMMMIMM=Ó=NRMKMMMIMM== Z=
H=NMMKMMMIMM== EdÉïáååF=
dÉë~ãíÉêÑçäÖ=
=
=
=
=
=
H=TMKMMMIMM== EdÉïáååF
aÉê= dÉë~ãíÉêÑçäÖ= â∏ååíÉ= ~ìÅÜ= ~äë= aáÑÑÉêÉåò= ~ìë= ÇÉã= bâJ_Éëí~åÇ= òìã= PNKNOKOMMP= ìåÇ=ÇÉã=~ã=PNKNOKOMMM=ÉêãáííÉäí=ïÉêÇÉåK= dÉë~ãíÉêÑçäÖ=Z=ORMKMMMIMM=Ó=NUMKMMMIMM==Z=H=TMKMMMIMM==EdÉïáååF= =
táÉ= ~åÜ~åÇ= ÇÉë= îçêäáÉÖÉåÇÉå= w~ÜäÉåã~íÉêá~äë= ëÉÜê= Öìí= òì= ÉêâÉååÉå= áëíI= ÖÉÜí= ÄÉá= ÇÉê=êÉáåÉå=_Éíê~ÅÜíìåÖ=ÇÉë=dÉë~ãíÉêÑçäÖÉë=EmÉêáçÇÉ=N=Äáë=PF=ÇáÉ=fåÑçêã~íáçå=ΩÄÉê= ÇÉå=sÉêäìëí=áå=ÇÉê=mÉêáçÇÉ=O=âçãéäÉíí=îÉêäçêÉåK=dä®ìÄáÖÉê=ìåÇ=~åÇÉêÉ=fåíÉêÉëëÉåëJ ÖêìééÉå=ïΩêÇÉå=ÇáÉ=båíïáÅâäìåÖ=ÇÉë=råíÉêåÉÜãÉåë=~äë=ÇìêÅÜÖÉÜÉåÇ=éçëáíáî=ÉáåJ ëÅÜ®íòÉåK= rã= ÇáÉëÉ= łq®ìëÅÜìåÖ = òì= îÉêÜáåÇÉêåI= ëÅÜêÉáÄí= ÇÉê= dÉëÉíòÖÉÄÉê= ÉáåÉ= à®ÜêäáÅÜÉ= bêJ ãáííäìåÖ=ÇÉë=bêÑçäÖÉë=îçêK== = ^ìÑÖ~ÄÉ=S= =
=
= bâJpÅÜäìëëÄÉëí~åÇ=
PQMKMMMIMM==
Ó==bâJ^åÑ~åÖëÄÉëí~åÇ=
OQMKMMMIMM==
=
Z==bêÑçäÖ=
= =
H=NMMKMMMIMM==
= aáëí~åòêÉÅÜåìåÖ= =
2. Lösungen
379
câJ^_=Z=
PMKMMMI MM ⋅ NMM =Z=PMMKMMMIMM== NM
=
aáÉ= pìããÉ= ~ìë= bâ= ìåÇ= câ= ÉêÖáÄí= Ç~ë= áå= ÇÉê= bê∏ÑÑåìåÖëÄáä~åò= ~ìëÖÉïáÉëÉåÉ= dÉJ ë~ãíâ~éáí~ä= ÄòïK= Ç~ë= dÉë~ãíîÉêã∏ÖÉå= ERQMKMMMIMM= bìêçFK= aáÉ= aáÑÑÉêÉåò= ~ìë= dÉJ ë~ãíîÉêã∏ÖÉå=ìåÇ=^åä~ÖÉîÉêã∏ÖÉå=EQMMKMMMIMM=bìêçF=äáÉÑÉêí=Ç~åå=ëÅÜäáÉ≈äáÅÜ=ÇÉå= ÖÉëìÅÜíÉå=tÉêí=Éë=rãä~ìÑîÉêã∏ÖÉåëK= =
^=
bê∏ÑÑåìåÖëÄáä~åò=
m=
^s=
QMMKMMMIMM= bâ=
OQMKMMMIMM=
rs=
NQMKMMMIMM= câ=
PMMKMMMIMM=
RQMKMMMIMM= =
RQMKMMMIMM=
= =
^ìÑÖ~ÄÉ=T= =
~F=
ÄF=
jáåÇÉêìåÖW=
jÉÜêìåÖW=
hìêòÑêK=_~åâîÉêÄáåÇäK=
i~åÖÑêK=_~åâîÉêÄáåÇäK=
jÉÜêìåÖW=
jáåÇÉêìåÖW=
_~åâ=
h~ëëÉ=
ÅF=
jáåÇÉêìåÖW=
jáåÇÉêìåÖW=
sÉêÄáåÇäáÅÜâK=~ìë=ii=
_~åâ=
ÇF=
jáåÇÉêìåÖW=
jáåÇÉêìåÖW=
i~åÖÑêK=_~åâîÉêÄáåÇäK=
mçëíÄ~åâ=
jÉÜêìåÖW=
jáåÇÉêìåÖW=
_~åâ=
cçêÇÉêìåÖÉå=~ìë=ii=
ÉF=
Ñ=F=
ÖF=
m~ëëáîí~ìëÅÜ=
_áä~åòëìããÉ= ìåîÉê®åÇÉêí=
^âíáîí~ìëÅÜ=
_áä~åòëìããÉ= ìåîÉê®åÇÉêí=
^âíáîJ=ìåÇ=m~ëëáîJ ãáåÇÉêìåÖ=
_áä~åòëìããÉ= åáããí=~Ä=
^âíáîJ=ìåÇ=m~ëëáîJ ãáåÇÉêìåÖ=
_áä~åòëìããÉ= åáããí=~Ä=
^âíáîí~ìëÅÜ=
_áä~åòëìããÉ= ìåîÉê®åÇÉêí=
jÉÜêìåÖW=
jÉÜêìåÖW=
j~ëÅÜáåÉå=
sÉêÄáåÇäáÅÜâK=~ìë=ii=
^âíáîJ=ìåÇ=m~ëëáîJ ãÉÜêìåÖ=
_áä~åòëìããÉ= åáããí=òì=
jÉÜêìåÖW=
jáåÇÉêìåÖW=
^âíáîí~ìëÅÜ=
_~åâ=
cìÜêé~êâ=
_áä~åòëìããÉ= ìåîÉê®åÇÉêí=
= ^ìÑÖ~ÄÉ=U= ~IÅF== =
=
^=
=
bê∏ÑÑåìåÖëÄáä~åò=
m=
j~ëÅÜáåÉå= dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= sçêê®íÉ= _~åâ= h~ëëÉ=
RKMMMIMM NOKMMMIMM NRKMMMIMM QKMMMIMM RMMIMM
báÖÉåâ~éáí~ä= i~åÖÑêK=_~åâîÉêÄK= sÉêÄáåÇäK=~K=ii= = =
OPKRMMIMM= SKMMMIMM= TKMMMIMM= = =
=
PSKRMMIMM
=
PSKRMMIMM=
380
E. Aufgaben
p=
=======j~ëÅÜáåÉå=
e= = p=
=========báÖÉåâ~éáí~ä=
e=
^_= RKMMMIMM= PK= NKRMMIMM= = = = = = = = = p= ====dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= e= = p=
= ^_= OPKRMMIMM= = = = =====i~åÖÑêK=_~åâîÉêÄK= e=
^_= NK= = p=
NOKMMMIMM= = NKTMMIMM= = = = =======sçêê®íÉ=
= = = e=
= = = =
QK= = = p=
SMMIMM= ^_= = = = = =========sÉêÄK=~K=ii=
^_= RK= = p=
NRKMMMIMM= = PKMMMIMM= = = = =======_~åâ=
= = = e=
= = = =
OK= = = =
^_= = = p=
QKMMMIMM= OK= = QK= = = =======h~ëëÉ=
RMMIMM= SMMIMM= = e=
= = = =
= = = =
^_= RMMIMM= RK= PKMMMIMM= = = = = = = = = p= =======cçêÇÉêìåÖÉå=~K=ii= e= = =
PK=
NKRMMIMM= =
RMMIMM= ^_= = NK= = =
=
SKMMMIMM= = = e=
TKMMMIMM= NKTMMIMM= = =
= = = = = =
= = = =
= = = =
= = =
= =
=
=
=
= = =
= aìêÅÜ=ÇÉå= dÉëÅÜ®ÑíëîçêÑ~ää=kêK=P=ïáêÇ=Ç~ë=hçåíç=cçêÇÉêìåÖÉå=~åÖÉëéêçÅÜÉåI=Ç~ë= ÄáëÜÉê= ~ìÑÖêìåÇ= ëÉáåÉë= łMJ_Éëí~åÇÉë = ïÉÇÉê= áå= ÇÉê= bê∏ÑÑåìåÖëÄáä~åò= åçÅÜ= ÄÉá= ÇÉê= hçåíÉåÉê∏ÑÑåìåÖ= ÄÉêΩÅâëáÅÜíáÖí= ïìêÇÉK= aÉê= Ç~òìÖÉÜ∏êáÖÉ= _ìÅÜìåÖëë~íò= ÄÉïáêâí= åìå=ÇáÉ=hçåíçÉê∏ÑÑåìåÖK==
= ÄF= ^âíáîéçëíÉåW= j~ëÅÜáåÉå=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
==RKMMMIMM===
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
NOKMMMIMM==
sçêê®íÉ=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
NRKMMMIMM==
_~åâ=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
==QKMMMIMM==
h~ëëÉ=
~å=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
=====RMMIMM==
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
~å=
báÖÉåâ~éáí~ä=
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
~å=
i~åÖÑêK=_~åâîÉêÄáåÇäáÅÜâK= ==SKMMMIMM==
bê∏ÑÑåìåÖëÄáä~åòâçåíç=
~å=
sÉêÄáåÇäáÅÜâK=~ìë=ii=
m~ëëáîéçëíÉåW=
= =
OPKRMMIMM== ==TKMMMIMM==
2. Lösungen
381
ÅF= _ìÅÜìåÖëë®íòÉW= NK=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
~å=
sÉêÄáåÇäáÅÜâK=~ìë=ii=
NKTMMIMM==
OK=sÉêÄáåÇäáÅÜâK=~ìë=ii=
~å=
_~åâ=
PK=cçêÇÉêìåÖÉå=~ìë=ii=
~å=
j~ëÅÜáåÉå=
NKRMMIMM==
QK=i~åÖÑêK=_~åâîÉêÄáåÇäK=
~å=
_~åâ=
===SMMIMM==
RK=sçêê®íÉ=
~å=
h~ëëÉ=
PKMMMIMM==
RMMIMM==
=
aáÉ=hçåíçÉáåíê~ÖìåÖÉå=ÑáåÇÉå=páÉ=ÄÉá=ÇÉê=i∏ëìåÖ=îçå=qÉáä~ìÑÖ~ÄÉ=~FK=
=
=
^ìÑÖ~ÄÉ=V= ~F= SMKMMMIMM= EPMBF=
råÄÉÄK=dêìåÇëíΩÅâÉ===OMMKMMMIMM= ~å=
_~åâ=
= = hçåíÉåÇ~êëíÉääìåÖW=
i~åÖÑêK=_~åâîÉêÄáåÇäK=
=
=
NQMKMMMIMM= ETMBF=
=
p=
=======_~åâ=
^_=
Á= ~F=
= =
p=
e= = SMKMMMIMM= =
~F= =
OMMKMMMIMM= = = =
= =
e= =
=
=
=
Á= =
=
= =
=
NQMKMMMIMM= =
=
= =
=
====i~åÖÑêK=_~åâîÉêÄK=
=
= ~F=
^_=
e= =
= = = =
= ^_=
======råÄÉÄK=dêìåÇëíK= Á= =
= = = =
=
p=
= ÄF= cìÜêé~êâ=
NKRMMIMM=
dÉëÅÜ®Ñíë~ìëëí~ííìåÖ= =
NMMIMM==
= ~å=
h~ëëÉ=
NKSMMIMM=
hçåíÉåÇ~êëíÉääìåÖW= =
p= ^_=
=
=====h~ëëÉ=
e= =
Á= ÄF=
NKSMMIMM= =
p= ^_=
= =
= = = =
= = = =
ÄF= =
=
=
= =
p=
=
= =
= =
^_=
=
= =
= =
ÄF=
==========cìÜêé~êâ=
e=
Á= =
=
NKRMMIMM= = = =
= =
==dÉëÅÜ®Ñíë~ìëëí~ííìåÖ=
e=
Á= =
=
NMMIMM= =
=
382
E. Aufgaben
^ìÑÖ~ÄÉ=NM=
=
~F= p=
=====cçêÇÉêìåÖÉå=~K=ii=
e=
^_=
ORKMMMIMM= Á=
NRKMMMMIMM=
Á=
PKMMMIMM= Á=
UKMMMIMM=
= Á=
RKMMMIMM=
=
=
OUKMMMIMM= =
aìêÅÜ= ÇáÉ= dÉëÅÜ®ÑíëîçêÑ®ääÉ= áã= i~ìÑÉ= ÇÉë= g~ÜêÉë=áëí=åìå=ÇÉê=c~ää=ÉáåÖÉíêÉíÉåI=Ç~ëë=ëáÅÜ= ÇÉê= p_= ÇÉë= hçåíçë= cçêÇÉêìåÖÉå= ~ìÑ= kìää= bìêç= ÄÉä®ìÑíK= bë= ÖáÄí= Ç~ÜÉê= âÉáåÉå= ^ÄJ ëÅÜäìëëÄìÅÜìåÖëë~íòK= wìÇÉã= áëí= òì= ÄÉãÉêJ âÉåI= Ç~ëë= ÇáÉëÉë= hçåíç= åìå= ~ìÅÜ= åáÅÜí= ãÉÜê=áå=ÇÉê=pÅÜäìëëÄáä~åò=~ìÑí~ìÅÜíK=
OUKMMMIMM=
= ÄF== p=
=
= =sÉêÄáåÇäK=~K=ii=
Á= Á= Á= p_=
NPKQRMIMM= OQKNMMIMM= RRKQTMIMM= UTKVUMIMM=
=
NUNKMMMIMM=
^_= Á= = =
=
== e=
=
=
oÉÖÉäâçåÑçêãÉê=hçåíÉå~ÄëÅÜäìëë>=
NQMKMMMIMM= QNKMMMIMM=
NUNKMMMIMM=
=
_ìÅÜìåÖëë~íòW= sÉêÄáåÇäK=~K=ii= UTKVUMIMM= = ÅF== p=
=
= _~åâ=
~å=
p_h=
UTKVUMIMM=
=
=
== e=
^_=
PQKMPMIMM
Á=
PMKPOMIMM=
Á=
NRKMOMIMM
Á=
PRKMMMIMM=
Á=
VKMPMIMM
=
p_=
TKOQMIMM
=
=
SRKPOMIMM
=
SRKPOMIMM= =
=
=
a~= ÇáÉ= ^ÄÄìÅÜìåÖÉå= îçã= _~åââçåíç= ÇáÉ= e∏ÜÉ= ÇÉê= báåä~ÖÉå= ΩÄÉêëíÉáÖÉåI âçããí= Éë= òì=ÉáåÉã=åÉÖ~íáîÉå=_Éëí~åÇK=a~ÇìêÅÜ=â~åå= Ç~ë= _~åââçåíç= åáÅÜí= ïÉáíÉê= ~äë= ~âíáîÉê= _áä~åòéçëíÉå= ÖÉÑΩÜêí= ïÉêÇÉåK= aÉê= = pÅÜäìëëÄÉëí~åÇ= ÇÉë= hçåíçë= ïáêÇ= Ç~ÜÉê= ~ìÑ= Ç~ë= m~ëëáîâçåíç= łhìêòÑêáëíáÖÉ= _~åâîÉêÄáåÇJ äáÅÜâÉáíÉå =ÖÉÄìÅÜíK=
=
_ìÅÜìåÖëë~íòW= _~åâ= TKOQMIMM=
~å=
hìêòÑêK=_~åâîÉêÄáåÇäK=
=
TKOQMIMM=
= ^ìÑÖ~ÄÉ=NN= ~F= NK== h~ëëÉ= =
OK=
RKPMMIMM=
~å=
b_h=
bê∏ÑÑåìåÖ=ÇÉë=hçåíçë=łh~ëëÉ W=^åÑ~åÖëÄÉëí~åÇ=RKPMMIMM=
ÄF= NK=
h~ëëÉ=
=
_~ê~ÄÜÉÄìåÖ=îçã=_~åââçåíçW=PKMMMIMM=
OK=
ÅF= NK= = =
RKPMMIMM=
h~ëëÉ==
PKMMMIMM= QKRMMIMM=
~å= ~å=
_~åâ= j~ëÅÜáåÉå=
PKMMMIMM= QKRMMIMM==
OK= sÉêâ~ìÑ=ÉáåÉê=ÖÉÄê~ìÅÜíÉå=cÉêíáÖìåÖëã~ëÅÜáåÉW=sÉêâ~ìÑëÉêä∏ë=QKRMMIMM=
2. Lösungen
383
ÇF= NK= dÉëÅÜ®Ñíë~ìëí~ííìåÖ=NKRMMIMM= =
~å=
h~ëëÉ=
NKRMMIMM=
OK= _~êâ~ìÑ=ÉáåÉë=åÉìÉå=^âíÉåëÅÜê~åâëW=báåâ~ìÑëéêÉáë=NKRMMIMM=K=
ÉF= NK= p_h= =
NNKPMMIMM=
~å=
h~ëëÉ=
NNKPMMIMM=
OK= ^ÄëÅÜäìëë=ÇÉë=hçåíçë=łh~ëëÉ W=pÅÜäìëëÄÉëí~åÇ=NNKPMMIMM=K=
=
^ìÑÖ~ÄÉ=NO= ~F==báåÉã=jáÉíÉê=ïáêÇ=òìîáÉä=~ÄÖÉÄìÅÜíÉ=jáÉíÉ=áå=e∏ÜÉ=îçå=TMMIMM=bìêç=áå=Ä~ê=òìJ êΩÅâÉêëí~ííÉíK= =
ÄF== p=
dìs=
tÉêÄìåÖ=
dÉïáåå=
e=
VMMIMM= wáåëÉêíê®ÖÉ=
NMMIMM=
SKOMMIMM= jáÉíÉêíê®ÖÉG=
=
= rãë~íòÉêä∏ëÉ=
=
G=Z=PKOMM=Ó=TMM=
OKRMMIMM=
QKRMMIMM=
TKNMMIMM= =
TKNMMIMM=
= a~= Éë= òì= âÉáåÉå= ïÉáíÉêÉå= bêÑçäÖëÄìÅÜìåÖÉå= âçããíI= ëáåÇ= ÇáÉ= tÉêíÉ= ~ìë= ÇÉå= _ìJ ÅÜìåÖëë®íòÉå= òìÖäÉáÅÜ= ~äë= p~äÇÉå= ~åòìëÉÜÉå= ìåÇ= áå= Ç~ë= dìsJhçåíç= Éáåòìíê~ÖÉåK= iÉÇáÖäáÅÜ= ÄÉá= ÇÉå= jáÉíÉêíê®ÖÉå= ãìëë= ÇÉê= ÄÉêÉáíë= îçêÜ~åÇÉåÉ= p~äÇç= ~ÄòΩÖäáÅÜ= ÇÉê= bêëí~ííìåÖ= ~åÖÉëÉíòí= ïÉêÇÉåK= aáÉ= e∏ÜÉ= ÇÉê= tÉêÄÉ~ìÑïÉåÇìåÖÉå= ä®ëëí= ëáÅÜ= Ç~åå= å~ÅÜ=ÇÉã=ÄÉâ~ååíÉå=hçåíÉå~ÄëÅÜäìëëéêáåòáé=łpçää=Z=e~ÄÉå =ÉêãáííÉäåK= =
ÅF=
=
NK=rãë~íòÉêä∏ëÉ=
QKRMMIMM=
~å=
dìs=
VMMIMM=
~å=
tÉêÄìåÖ=
SKOMMIMM=
~å=
báÖÉåâ~éáí~ä=
=
QKRMMIMM=
=
OK=dìs=
VMMIMM=
=
PK=dìs=
SKOMMIMM=
aáÉ=_ìÅÜìåÖ=ÇÉë=dÉïáååë=ÑΩÜêí=òì=ÉáåÉê=píÉáÖÉêìåÖ=ÇÉë=báÖÉåâ~éáí~äëK== Em~ëëáîâçåíçW=wìå~ÜãÉ=áã=e~ÄÉåF= =
^ìÑÖ~ÄÉ=NP= =
~F=
=
=
bìêç=
B=
=
OUKQQUIOU=
=
NP=
PKSVUIOU=
OPIOR=
Z=wbm=
=
OQKTRMIMM=
=
H=_wh=
NIMN=
ibm=
Ó=o~Ä~íí=
Z=bm= =
B=
ÄF=
=
ORMIMM=
ORKMMMIMM=
NIOS=
=
ÅF=
bìêç= NTKRVMIMM=
B= =
QKMVMIMM= RIPS=
NPKRMMIMM=
NTMIMM=
NPKSTMIMM=
=
PIR=
=
bìêç= SKPQMIMM=
PQMIMM=
SKMMMIMM=
ONMIMM=
SKONMIMM=
384
E. Aufgaben
òì=~F== aÉê=wbm=ÉåíëéêáÅÜí=ÄÉá=ÇÉê=_ÉêÉÅÜåìåÖ=ÇÉë=ibm=NMM=B=Ó=NP=B=Z=UT=BK=jáíJ íÉäë= aêÉáë~íòêÉÖÉäìåÖ= ìåÇ=aáÑÑÉêÉåòÄáäÇìåÖ= â∏ååÉå= ~ääÉ= ïÉáíÉêÉå= ÑÉÜäÉåÇÉå= tÉêíÉ=ÉêãáííÉäí=ïÉêÇÉåK= òì=ÄF==_wh= ìåÇ= o~Ä~íí= ëáåÇ= ΩÄÉê= aáÑÑÉêÉåòÉåI= mêçòÉåíïÉêíÉ=ΩÄÉê= ÇÉå= aêÉáë~íò= òì= ÄÉëíáããÉåK= òì=ÅF== aáÉ=_wh=áå=e∏ÜÉ=îçå=ONMIMM=bìêç=ÉåíëéêÉÅÜÉå=PIR=BK=jáí=eáäÑÉ=ÇÉë=aêÉáë~íJ òÉë=ëáåÇ=Ç~åå=bm=ìåÇ=wbm=ÉáåÑ~ÅÜ=òì=ÉêêÉÅÜåÉåK== =
^ìÑÖ~ÄÉ=NQ= aáÉ=spí=áëí=~ìÑ=ÇÉå=kÉííçï~êÉåïÉêí=EwbmF=ìåÇ=~ìÅÜ=~ìÑ=ÇáÉ=_wh=òì=ÄÉêÉÅÜåÉåK= =
~F= SMMM= =
SMMN=
=
OSMM=
OQKTRMIMM=
=
ORMIMM= QKTRMIMM== ENV=B=îK=ORKMMMIMMF=
~å=
QQMM=
OVKTRMIMM=
~å=
OUMM=
NSKOSTIPM=
~å=
OUUM=
TKPUVIVM=
=
ÄF= SMOM= =
SMON=
=
OSMM=
NPKRMMIMM=
=
NTMIMM=
=
OKRVTIPM== ENV=B=îK=NPKSTMIMMF=
=
ÅF= SMPM=
SKMMMIMM=
=
SMPN=
ONMIMM=
=
OSMM=
NKNTVIVM=
= ENV=B=îK=SKONMIMMF=
=
^ìÑÖ~ÄÉ=NR= ~F= _êìííçëâçåíçW=RMIPM: NMM ⋅ NNV=Z=RVIUS= rpíJhçêêÉâíìêW=RVIUS=Ó=RMIPM=Z=VIRS= §ÄÉêïÉáëìåÖëÄÉíê~ÖW=PKQRMIMM=Ó=RVIUS=Z=PKPVMINQ= pâçåíç=áå=BW=RVIUS ⋅ NMM : PKQRMIMM=Z=NITQ=B= ÄF= kÉííçëâçåíçW=PQIRM : NNV ⋅ NMM=Z=OUIVV= rpíJhçêêÉâíìêW=PQIRM=Ó=OUIVV=Z=RIRN= oÉÅÜåìåÖëÄÉíê~ÖW=PQIRM ⋅ NMM : P=Z=NKNRMIMM= §ÄÉêïÉáëìåÖëÄÉíê~ÖW=NKNRMIMM=Ó=PQIRM=Z=NKNNRIRM= ÅF= kÉííçëâçåíçW=NOIOM : NV ⋅ NMM=Z=SQION= _êìííçëâçåíçW=NOIOM=H=SQION=Z=TSIQN= oÉÅÜåìåÖëÄÉíê~ÖW=QKPPQIMR=H=TSIQN=Z=QKQNMIQS= pâçåíç=áå=BW=TSIQN ⋅ NMM : QKQNMIQS=Z=NITP=B= = ^ìÑÖ~ÄÉ=NS= ~F= SMOM=
RKNTNIOR=
=
SMON=
NOSIMR=
=
OSMM=
NKMMSIQV==
=
= ~å=
QQMM=
SKPMPITV=
2. Lösungen
385
=
tÉêí=~ìÑ=hçåíç=SMOM=Z=ERMM=ä ⋅ NMIRM=bìêçLäF=Ó=NIRM=B==
=
tÉêí=~ìÑ=hçåíç=SMON=Z=kÉííçïÉêí=ÇÉê=_wh=Z=NRMIMM: NNV ⋅ NMM==
= ÄF= QQMM=
SPMIPV=
~å=
SMOM=
RNTINP=
=
=
=
=
SMON=
NOISN=
=
=
=
=
OSMM=
NMMISR=
=
a~=ëáÅÜ=tÉêí=ÇÉê= ÖÉë~ãíÉå=t~êÉ=~ìÑ=RKNTNIOR=bìêç=ÄÉä®ìÑíI=ÉêêÉÅÜåÉí=ëáÅÜ=ÇáÉ= oΩÅâëÉåÇìåÖ=ïáÉ=ÑçäÖíW=RKNTNIOR : RMM ⋅ RM=Z=RNTINP=bìêçK=ûÜåäáÅÜÉë=Öáäí=~ìÅÜ=ÑΩê= ÇáÉ= _whK= eáÉê= ïáêÇ= òìå®ÅÜëí= ÇÉê= kÉííçïÉêí= îçå= NOSIMR= bìêç= ~ìÑ= ÇáÉ= RMM= iáíÉê= îÉêíÉáäí=E_wh=àÉ=iáíÉêF=ìåÇ=~åëÅÜäáÉ≈ÉåÇ=~ìÑ=ÇáÉ=òì=âçêêáÖáÉêÉåÇÉå=ÄòïK=~åíÉáäáÖ= òì=ÄÉêáÅÜíáÖÉåÇÉå=RM=iáíÉê=ìãÖÉêÉÅÜåÉíK=== = ÅF= QQMM=
RKSTPIQM=
~å=
OUMM=
RKRRVIVP=
=
=
=
=
SMOO=
VRIPR=
=
=
=
=
OSMM=
NUINO=
=
=
aÉê= sÉêÄáåÇäáÅÜâÉáíëëí~åÇ= òìã= wÉáíéìåâí= ÇÉê= w~ÜäìåÖ= äáÉÖí= ÄÉá= E~F= SKPMPITV= Ó= EÄF=SPMIPV=Z=RKSTPIQM=bìêçK=aáÉëÉê=áëí=îçã=hçåíç=QQMM=áå=pçää=~ìëòìÄìÅÜÉåK=aÉê= kÉííçëâçåíç=ÉêêÉÅÜåÉí=ëáÅÜ=~äë=ERKSTPIQM: NMM ⋅ OF: NNV ⋅ NMM=Z=VRIPR=bìêçK== =
^ìÑÖ~ÄÉ=NT= =
QQMM= =
QRNIVS= =
~å=
OMNO=
=
OSMM=
PTVIUM= TOINS==
= =
=
=
aÉê=g~ÜêÉëìãë~íò=ëÉíòí=ëáÅÜ=~ìë=~ääÉå=ibm=~ÄòΩÖäáÅÜ=ÇÉê=k~ÅÜä®ëëÉ=òìë~ããÉåK=_wh= ÇΩêÑÉå=åáÅÜí=áå=ÇáÉ=_ÉêÉÅÜåìåÖ=ÉáåÄÉòçÖÉå=ïÉêÇÉåK= =
=tÉêí=~ìÑ=OMNO=Z=O=B=îK=ENOKRMMIMM=H=RKQMMIMM=H=NKRMMIMM=Ó=ORMIMM=Ó=NOMIMM=Ó=QMIMMF= =
^ìÑÖ~ÄÉ=NU= ~F= SMOM=
QKPOMIMM=
=
SMON=
OURIMM=
=
OSMM=
UTQIVR=
~å=
QQMM=
RKQTVIVR=
=
=
tÉêí=~ìÑ=SMOM=Z=EOMM=í ⋅ OQIMM=bìêç=LíF=Ó=NM=B=
= ÄF= SMON= = = =
OSMM=
OOMIMM= QNIUM=
~å=
OUUM=
OSNIUM=
386
E. Aufgaben
ÅF= QQMM=
QROIPV=
~å=
SMOM=
ONSIMM=
ER=B=îK=QKPOMIMMF= EQ=B=îK=EQKPOM=Ó=ONSFF=
= = =
=
=
SMOO=
NSQINS=
= = =
=
=
OSMM=
TOIOP=
=
ÇF= =
= sÉêÄáåÇäáÅÜâÉáí= Ó==ÅF=
RKQTVIVR= = QROIPV= =
Z==oÉëíëÅÜìäÇ= Ó==pâçåíçI=åÉ= Ó==píÉìÉêâçêêÉâíìê=
RKMOTIRS== = UQIRM== Z=EO=B=îK=RKMOTIRSF: NNV ⋅ NMM= NSIMR== Z=NV=B=îK=UQIRM=
Z==§ÄÉêïÉáëìåÖ= =
QKVOTIMN== =
=
QQMM=
=
=
=
=
RKMOTIRS=
~å=
OUMM=
QKVOTIMN=
=
=
SMOO=
UQIRM=
=
=
OSMM=
NSIMR=
ÉF= = = ^_= H== wìÖ~åÖ=MPKMQK= H== wìÖ~åÖ=NNKMTK= H== wìÖ~åÖ=MQKNOK= H== _wh= Ó== k~ÅÜä~ëë= Ó== p_=
NOKMMMIMM== PKUMMIMM== RKVRMIMM== QKNMQIMM= UORIMM= PVPISS= PKTPNIPQ=
Z== sÉêÄê~ìÅÜ=
Z=SMM=qçååÉå ⋅ OMIMM=bìêçLqçååÉ= = = Z=QKPOMIMM=Ó=ONSIMM== Z=POMIMM=H=OURIMM=H=OOMIMM== Z=NQRIMM=H=NSQINS=H=UQIRM== =
OOKRRQIMM= =
= =
UMNM=
PKTPNIPQ=
~å=
OMOM=
PKTPNIPQ=
=
=
=
=
=
SMOM= =
ÑF= p=
UKOSUISS=
===OMOM=
UMMM= NOKMMMIMM =
= = =
= =
→=_Éëí~åÇëãáåÇÉêìåÖ=Z=UKOSUISS==
^_=Z=NOKMMMIMM===[==p_=Z=PKTPNIPQ=
NOKMMMIMM
UMNM= SMOM=
= = = = =
= =
~å=
OMOM=
UKOSUISS=
e= = p=
=============SMOM=
e=
PKTPNIPQ= = QQMM= UKOSUISS= = QQMM=
PKUMMIMM RKVRMIMM
QQMM= SMOO=
ONSIMM= PVPISS=
NOKMMMIMM= = QQMM= = = SMOM= = = OMOM=
QKPOMIMM UORIMM UKOSUISS
UMOM= = =
OOKRRQIMM= = =
=
OPKNSPISS=
= = =
OPKNSPISS
2. Lösungen
387
p=
==SMON=
e= = p=
=============SMOO=
e=
Á= QQMM= QQMM=
POMIMM= SMOM= OURIMM= = OOMIMM= =
UORIMM= = SMOM= = = = = = =
PVPISS= Á= = QQMM= = QQMM=
NQRIMM= NSQINS= UQIRM=
=
UORIMM= =
UORIMM= = =
PVPISS= =
PVPISS=
= ^ìÑÖ~ÄÉ=NV= ~F= STNM=
RKRMMIMM=
=
=
NKMQRIMM==
~å=
OUUM=
SKRQRIMM=
PKOMMIMM=
~å=
OUMM=
PKOMMIMM=
NKOMMIMM= OOUIMM=
= ~å=
QQMM=
NKQOUIMM=
RMMIMM=
~å=
OURM=
RMMIMM=
OVIUP= RIST==
= ~å=
OUUM=
PRIRM=
NMMIMM= NVIMM==
= ~å=
OUMM=
NNVIMM=
OSMM=
=
ÄF= STMM= =
ÅF= SNQM= = OSMM= =
ÇF= STMM= =
ÉF= SMPM= = OSMM= =
ÑF= SUMM= = OSMM= =
wì= ÉFW= _Éá= _Éí~åâìåÖëîçêÖ®åÖÉå= áëí= áå= ÇÉê= oÉÖÉä= E~ÄÖÉëÉÜÉå= îçå= w~ÜäìåÖÉå= éÉê= pÅÜÉÅâ=çÇÉê=hêÉÇáíâ~êíÉF=îçå=_~êò~ÜäìåÖÉå=~ìëòìÖÉÜÉåK=aÉê=nìáííìåÖëÄÉíê~Ö=áëí=~äJ ëç= áããÉê= ~äë= Äêìííç= òì= ÄÉíê~ÅÜíÉåK= ^äíÉêå~íáî= â~åå= ÇáÉ= sÉêÄìÅÜìåÖ= ÇÉë= ^ìÑï~åÇë= ~ìÅÜ=~ìÑ=ÇÉã=hçåíç=SMRM=Ó=^ìÑïÉåÇìåÖÉå=ÑΩê=båÉêÖáÉ=îÉêÄìÅÜí=ïÉêÇÉåK= =
^ìÑÖ~ÄÉ=OM= ~F= = = = = =
dÉÜ~äíëò~ÜäìåÖ= = SPMM= NKORMIMM= = = = =
~å= = =
OUMM= QUPM= QUQM=
UQMIQU= NRRITR= ORPITT=
= _êìííçÖÉÜ~äí= Ó= içÜåëíÉìÉê= Ó==háêÅÜÉåëíÉìÉê= Ó==pçäáÇ~êáí®íëòìëÅÜä~Ö= Ó==^k^=J=oÉåíÉåîÉêëáÅÜÉêìåÖ= Ó==^k^=J=^êÄÉáíëäçëÉåîÉêëáÅÜÉêìåÖ= Ó==^k^=J=hê~åâÉåîÉêëáÅÜÉêìåÖ= Ó==^k^=J=mÑäÉÖÉîÉêëáÅÜÉêìåÖ= Z==kÉííçÖÉÜ~äí=
NKORMIMM== NPTIRM== NOIMM== SIOR== NONIUU== QMISP== UMISP== NMISP== UQMIQU==
=
=
388
E. Aufgaben
=
^d^=J=pçòá~äîÉêëáÅÜÉêìåÖW= =
=
SQNM=
ORPITT=
~å=
QUQM=
ORPITT=
= ÄF= QUPM=
NRRITR=
~å=
OUMM=
NRRITR=
RMTIRQ=
~å=
OUMM=
RMTIRQ=
^ìÑÖ~ÄÉ=ON= ~F= OSRM= NKMMMIMM=
~å=
OUMM=
NKMMMIMM=
=
=
=
QUQM=
E^k^=H=^d^F=
=
=
ÄF=
= =
= = _êìííçäçÜå=
PKSVMIMM==
Ó==píÉìÉêå=
PVMIMM==
Ó==^k^=J=pçòá~äîÉêëáÅÜÉêìåÖÉå=
UPMIMM==
Ó==sçêëÅÜìëë=
NKMMMIMM==
Z==kÉííçäçÜå=
NKQTMIMM==
= _ìÅÜìåÖÉåW=
=
= = = =
SOMM= = = =
PKSVMIMM= = = =
~å= = = =
OUMM= QUPM= QUQM= OSRM=
NKQTMIMM= PVMIMM= UPMIMM= NKMMMIMM=
SQMM=
=
~å=
QUQU=
UPMIMM=
~å=
OURM=
PKQRMIMM=
=
= =
^ìÑÖ~ÄÉ=OO= ~F= SQOM=
PKQRMIMM==
=
ÄF= aáÉ= _Éáíê®ÖÉ= òìê= _ÉêìÑëÖÉåçëëÉåëÅÜ~Ñí= ïÉêÇÉå= ~ìÑ= ÇÉã= ^ìÑï~åÇëâçåíç= SQOM= Ewìå~ÜãÉ= áã= pçää>F= ÉêÑ~ëëíI= ïÉäÅÜÉë= ~ã= g~ÜêÉëÉåÇÉ= ΩÄÉê= Ç~ë= dìsJhçåíç= ~ÄJ ÖÉëÅÜäçëëÉå=ïáêÇK=aáÉë=ÄÉÇÉìíÉíI=Ç~ëë=àÉÇÉ=_ìÅÜìåÖ=ÇáÉëÉê=^êí=Ç~ë=_ÉíêáÉÄëÉêJ ÖÉÄåáë= ÄòïK= ÇÉå= dÉïáåå= ÇÉë= råíÉêåÉÜãÉåë= ãáåÇÉêí= E^ìÑï~åÇëâçåíÉå= ÉêJ ëÅÜÉáåÉå=ÄÉá=^ÄëÅÜäìëë=áã=pçää=ÇÉë=dìsJhçåíçëFK=a~=Éë=ëáÅÜ=ÄÉáã=hçåíç=dìs= ìã= Éáå= råíÉêâçåíç= ÇÉë= báÖÉåâ~éáí~äë= Ü~åÇÉäíI= ÄÉïáêâí= ÉáåÉ= ^ìÑï~åÇëÄìÅÜìåÖ= ÖäÉáÅÜòÉáíáÖ= ÉáåÉ= báÖÉåâ~éáí~äãáåÇÉêìåÖ= E^Äå~ÜãÉ= ÇÉë= báÖÉåâ~éáí~äë= áã= pçääI= Ç~=Éë=ëáÅÜ=ìã=Éáå=m~ëëáîâçåíç=Ü~åÇÉäí>FK= =
= =
wìê=sÉêÇÉìíäáÅÜìåÖ=ëçää=ÇáÉ=å~ÅÜÑçäÖÉåÇÉ=dê~Ñáâ=ÇáÉåÉåK=bë=ïáêÇ=Ç~îçå=~ìëÖÉJ Ö~åÖÉåI=Ç~ëë=áã=råíÉêåÉÜãÉå=âÉáåÉ=~åÇÉêÉå=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉ=~åÖÉJ Ñ~ääÉå= ëáåÇI= ìã= ëç= ÇáÉ= ^ìëïáêâìåÖ= ÇáÉëÉê= ÉáåÉå= _ìÅÜìåÖ= ~ìÑ= Ç~ë= báÖÉåâ~éáí~ä= ÄÉëëÉê=Ç~êòìëíÉääÉåK=
2. Lösungen
389
^=
SQOM=
m=
OURM=
PKQRMIMM= UMOM=
PKQRMIMM=
=
PKQRMIMM= =
PKQRMIMM=
= = ^=
UMOM=
m=
SQOM=
PKQRMIMM= PMMM=
PKQRMIMM=
=
PKQRMIMM= =
PKQRMIMM=
= = ^=
PMMM=
UMOM=
m=
PKQRMIMM= =
=
=
= =
= = =
^ìÑÖ~ÄÉ=OP= _Éá=ÄÉáÇÉå=qÉáä~ìÑÖ~ÄÉå=áëí=àÉïÉáäë=òì=ÄÉ~ÅÜíÉåI=Ç~ëë=ÇÉê=ism=ìåÇ=ÇáÉ=ph=òì=NMM=B= ~åòìëÉíòÉå=ëáåÇK=^ääÉ=ïÉáíÉêÉå=_ÉêÉÅÜåìåÖÉå=ëáåÇ=ãáííÉäë=aêÉáë~íò=ÇìêÅÜòìÑΩÜêÉåK= =
= =
~F=
B=
= pâ= H==dÉïáåå= Z==wsm= H==o~Ä~íí= Z==ism=
ÄF=
bìêç=
= OSIRS= = NMIMM=
NKOUMIMM= PQMIMM= NKSOMIMM= NUMIMM= NKUMMIMM= =
=
B=
bìêç=
= NSIQQ= = NMIMM=
NKOUMIMM= ONMIQM= NKQVMIQM= NSRISM= NKSRSIMM=
= =
^ìÑÖ~ÄÉ=OQ= =
aêÉáë~íò=→ ism=Z=QNM ⋅ NMM : S=Z=SKUPPIPP= ^ìÑÖ~ÄÉ=OR= ~F= OQMM= =
=
=
=
QKQSOIRM= =
~å=
RMMM=
PKTRMIMM=
=
QUMM=
TNOIRM=
=
sçã=wsm=áëí=ÇÉê=o~Ä~íí=ÄÉêÉáíë=~ÄÖÉòçÖÉåI=ëç=Ç~ëë=ÇÉê=tÉêí=~ìÑ=RMMM=Z=PKQRMIMM= H=PMMIMM=Z=PKTRMIMM=áëíK=
=
ÄF= SMQM= = =
OSMM=
NKSUMIST= PNVIPP=
= ~å=
OUUM=
OKMMMIMM=
390
E. Aufgaben
ÅF= RMMM= =
PQMIMM=
QUMM=
SQISM==
= ~å=
OQMM=
QMQISM=
OQMM=
NKMTMIMM=
=
ÇF= RMMM=
UVVINS=
=
=
NTMIUQ==
~å=
QUMM=
=
^ìÑÖ~ÄÉ=OS= ~F=
= = pâ=
NKQRMIMM= =
OVMIMM= Z=NKQRMIMM : NMM ⋅ OM=
H==dÉïáåå=
Z==wsm=
NKTQMIMM= =
NRNIPM= Z=NKTQMIMM : VO ⋅ U=
H==o~Ä~íí=
Z==ism=
NKUVNIPM= =
= =
a~=ÇÉê=hìåÇÉ=åìê=ÉáåÉ=jÉåÖÉ=îçå=NM=píΩÅâ=ÄÉòáÉÜíI=ïáêÇ=òìã=ism=îÉêâ~ìÑíK=
= =
OQMM= OOKRQUINO=
~å=
RMMM=
NUKVQUIMM=
=
=
=
=
QUMM=
PKSMMINO=
=
=
ÄF= RMMN=
UMIMM=
=
=
NRIOM==
~å=
OQMM=
VRIOM=
~å=
OQMM=
OOKQROIVO=
QUMM=
EZ=NKUVNIPM ⋅ NM=H=PRIMMF= =
=
ÅF= OURM= OOKQROIVO=
=
=
=
aáÉ= oÉëíÑçêÇÉêìåÖI= ïÉäÅÜÉ= ãáí= w~ÜäìåÖëÉáåÖ~åÖ= ~ìëÖÉÄìÅÜí= ïáêÇI= ÄÉä®ìÑí= ëáÅÜ= ~ìÑ=OOKRQUINO=E^åÑ~åÖëÑçêÇÉêìåÖF=Ó=VRIOM=Ek~ÅÜä~ëëF=Z=OOKQROIVO=bìêç=
=
^ìÑÖ~ÄÉ=OT= ~F= SMUM= NUKVNPIMM=
=
=
SMUN=
PRIMM=
=
OSMM=
PKSMMINO=
~å=
QQMM=
OOKRQUINO=
ÄF= QQMM=
VRIOM=
~å=
SMUO=
UMIMM=
=
OSMM=
NRIOM=
~å=
OURM=
OOKQROIVO=
=
=
=
=
=
ÅF== QQMM= OOKQROIVO= = = =
2. Lösungen
391
^ìÑÖ~ÄÉ=OU= ~F= OQMM=
~å=
RMMM=
UMTIRM=
EURMIMM=Ó=R=BF=
=
=
NKNSQIQO= =
=
RNMM=
NTNIMM=
EESMIMM=H=NOMIMMF=Ó=R=BF=
=
=
=
=
QUMM=
NURIVO=
=
=
=
kìê=ÄÉá=ÇÉã=^åòìÖ=Ü~åÇÉäí=Éë=ëáÅÜ=ìã=Éáå=ÉáÖÉåÉë=bêòÉìÖåáëK=aÉê=dΩêíÉä=ìåÇ= ÇáÉ= pÅÜìÜÉ= ëáåÇ= òìê= pçêíáãÉåíëÉêÖ®åòìåÖ= òìÖÉâ~ìÑí= ìåÇ= ÖÉäíÉå= ÇÉëÜ~äÄ= ~äë= e~åÇÉäëï~êÉåK= aÉê= qêÉìÉê~Ä~íí= ãìëë= ÇÉëÜ~äÄ= ~ìÅÜ= ~ìÑ=ÇáÉ= ÄÉáÇÉå=łmêçÇìâííóJ éÉå =~ìÑÖÉíÉáäí=ïÉêÇÉåK= =
ÄF==pâçåíç=áå=B=Z=NMM=Ó=ENKNQNINP ⋅ NMM : NKNSQIQOF=Z=O=B= =
= =
=
B=
=
= pâ=
=
H==dÉïáåå=
=
=
Z==_sm= = H==o~Ä~íí=
Z= ism= =
bìêç= RTSITM=
PTIOO=
ONQISR=
=
TVNIPR=
R=
QNISR=
=
UPPIMM=
= kÉìÉê=ism=ÇìêÅÜ=ìåÄÉêÉÅÜíáÖíÉå=pâçåíç~ÄòìÖ=Z=URMIMM=Ó=O=B= =
=
=
=
_sm=Z=UPPIMM : NMM ⋅ VR=Z=TVNIPR=
=
dÉïáåå=áå=bìêç=Z=TVNIPR==Ó=RTSITM=Z=ONQISR=
=
==================
dÉïáåå=áå=B=Z=ONQISR ⋅ NMM : RTSITM=Z=PTIOO=B=
=
=
aÉê=dÉïáåå=ïΩêÇÉ=~äëç=îçå=QM=B=~ìÑ=PTIOO=B=ÇÉê=pÉäÄëíâçëíÉå=ëáåâÉåK= =
ÅF== OUMM=
NKNQNINP=
=
RMMN=
NSINR=
=
RNMN=
PIQO=
=
QUMM=
PITO==
=
~å=
OQMM=
NKNSQIQO=
= =
tÉêí=~ìÑ=RMMN=Z=UMTIRM=Et~êÉåïÉêíF : NMM ⋅ O=Z=NSINR==
=
tÉêí=~ìÑ=RNMN=Z=NTNIMM=Et~êÉåïÉêíF : NMM ⋅ O=Z==PIQO==
=
tÉêí=~ìÑ=QUMM=Z=ENSINR=H=PIQOF: NMM ⋅ NV=Z=PITO==
= = = = =
=
392
E. Aufgaben
^ìÑÖ~ÄÉ=OV= =
p=
hçåíç=ROMM=
e=
OOMM=
NNKRMMIMM== ONMM=
POKMMMIMM=
UMOM=
OMKRMMIMM= =
=
=
POKMMMIMM= =
POKMMMIMM=
= p=
===hçåíç=UMOM=
^ìÑïÉåÇìåÖÉå=
PMMM=
=
e=
RSMKMMMIMM== bêíê®ÖÉ=
VQMKMMMIMM=
QMMKRMMIMM= ROMM=
OMKRMMIMM=
VSMKRMMIMM= =
VSMKRMMIMM=
= _ìÅÜìåÖW= =
UMOM=
QMMKRMMIMM=
~å=
PMMM=
QMMKRMMIMM=
= ^ìÑÖ~ÄÉ=PM= = p=
==========OSMM=
ÄF=
e=
TSMIMM= ÜF=
ÇF=
OOIUM=
OKOMQIMM= QUMM= OKVQQIVU=
ÖF=
OKVSTITU= =
===============QUMM=
áF=
OSMM=
NVIMM= ~F=
NMKQRMIMM=
OKVQQIVU= ÅF=
PQIOM=
OKVSTITU=
=
NMKQUQIOM= =
= _ìÅÜìåÖW= =
QUMM= =
TKROMIOO=
~å=
OUMM=
TKROMIOO=
=
kÉÄÉåêÉÅÜåìåÖÉåW= =
=~F=NV=B=îK=RRKMMMIMM=
=
ÑF=âÉáåÉ=rpí=
=ÄF=QKTSMIMM : NNV ⋅ NV=
=
ÖF=T=B=îK=RQIMM=
=ÅF=NV=B=îK=NUMIMM=
=
ÜF=NV=B=îK=NOMIMM==
=ÇF=NPKUMQIMM : NNV ⋅ NV=
=
áF=NNVIMM : NNV ⋅ NV=
=ÉF=âÉáåÉ=rpí= = = =
e=
OUMM= TKROMIOO= =
PITU= =
=
p=
=
NMKQUQIOM=
2. Lösungen
393
^ìÑÖ~ÄÉ=PN= ~F= =
== dêìåÇëíΩÅâëéêÉáë= H==dêìåÇÉêïÉêÄëíÉìÉê= H==dêìåÇÄìÅÜÉáåíê~Ö= H==j~âäÉêÖÉÄΩÜê= H==kçí~êâçëíÉå=
ORMKMMMIMM== = UKTRMIMM= Z=PIR=B=îK=ORMKMMMIMM= SMMIMM= = NMKPMMIMM= = OKRMMIMM= =
Z==^åëÅÜ~ÑÑìåÖëâçëíÉå=
OTOKNRMIMM=
= =
aáÉ= dêìåÇëíÉìÉê= Eä~ìÑÉåÇÉ= hçëíÉåF= ìåÇ= ÇáÉ= hçëíÉå= ÇÉê= eóéçíÜÉâ= Ecáå~åòáÉJ êìåÖëâçëíÉåF=ÇΩêÑÉå=åáÅÜí=~âíáîáÉêí=ïÉêÇÉåK=
= ÄF= _ìÅÜìåÖ=ÇÉê=^åëÅÜ~ÑÑìåÖëâçëíÉåW= =
=
MRMM=
=
OSMM=
OTOKNRMIMM=
=
OKQPOIMM==
~å=
OUMM=
OTQKRUOIMM=
=
=
píÉìÉê=Z=NV=B=îçå=ENMKPMMIMM=H=OKRMMIMMF=
= =
tÉáíÉêÉ=_ìÅÜìåÖÉåW=
=
=
TMOM=
RTMIMM=
~å=
OUMM=
RTMIMM=
=
STRM=
VRMIMM=
~å=
OUMM=
VRMIMM=
QQMM=
OMKQRSINM=
=
= ^ìÑÖ~ÄÉ=PO= ~F= MUQM=
NTKNSMIMM=
=
SMPM=
PMIMM=
=
OSMM=
PKOSSINM=
= ~å=
=
= iáëíÉåéêÉáë=
=
Ó= R=B=o~Ä~íí=
UVMIMM== Z=R=B=îçå=NTKUMMIMM=
H==§ÄÉêÑΩÜêìåÖ=
ORMIMM==
=
NTKNSMIMM==
=
Z==îçêä®ìÑáÖÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå=
H==q~åâÑΩääìåÖ=
Z==oÉÅÜåìåÖëÄÉíê~ÖI=åÉííç=
H==NV=B=spí=
Z==oÉÅÜåìåÖëÄÉíê~ÖI=Äêìííç= =
NTKUMMIMM==
PMIMM== Z=PRITM : NNV ⋅ NMM=
NTKNVMIMM==
=
PKOSSINM==
=
OMKQRSINM==
=
394
E. Aufgaben
ÄF= oÉÅÜåìåÖë~ìëÖäÉáÅÜW= =
QQMM=
=
=
=
=
=
=
OMKQRSINM=
~å=
OUMM=
NVKVQQITM=
=
=
MUQM=
QOVIMM=
=
=
OSMM=
UNISR=
=
=
SMPO=
MITR=
= =
pâçåíç=EåÉííçFI=ÖÉë~ãí=Z=OIR=B=NTKNVMIMM=Z=QOVITR=
=
=
=
píÉìÉêâçêêÉâíìê=Z=NV=B=îK=QOVITR=Z=UNISR== =
=
_~êò~ÜäìåÖ=ÇÉê=wìä~ëëìåÖëÖÉÄΩÜêW=
=
MUQM= =
a~îçå==ëáåÇ=OIR=B=îK=PMIMM=Z=MITR=~ìÑ=SMPO=òì=îÉêÄìÅÜÉå=
NMMIMM=
~å=
OUUM=
NMMIMM=
ÅF= = sçêä®ìÑáÖÉ=^åëÅÜ~ÑÑìåÖëâçëíÉå= H==wìä~ëëìåÖ= Ó==pâçåíç=
NTKNSMIMM== NMMIMM== QOVITR==
Z==^åëÅÜ~ÑÑìåÖëâçëíÉå=
NSKUPMIOR==
=
^ìÑÖ~ÄÉ=PP= ~F= MUVM=
NKONVIOM=
=
SUMM=
RMIUM=
=
OSMM=
OQNIPM==
= ~å=
QQMM=
NKRNNIPM=
=
pÅÜêÉáÄíáëÅÜëíΩÜäÉ=
=
im= H=~åíÉáäáÖÉ=_wh= Z=_ìÅÜìåÖëÄÉíê~Ö=
= = =
NKOMMIMM== NVIOM== NKONVIOM==
píÉÜä~ãéÉ=
= = =
RMIMM== MIUM== RMIUM==
=
=
_wh=EpíΩÜäÉF=Z=OMIMM : NKORMIMM ⋅ NKOMMIMM=Z=NVIOM=bìêç=
=
_wh=Ei~ãéÉF=Z=OMIMM: NKORMIMM ⋅ RMIMM=Z=MIUM=bìêç=
=
mêΩÑìåÖ=~ìÑ=dtdW=
=
^åëÅÜ~ÑÑìåÖëâçëíÉå=ÉáåÉë=píìÜäë=Z=NKONVIOM: P=Z=QMSIQM=Y=QNMIMM → dtd=
=
^åëÅÜ~ÑÑìåÖëâçëíÉå=ÉáåÉê=i~ãéÉ=Z=RMIUM=Y=SMIMM → pçÑçêí=~äë=^ìÑï~åÇ=ÄìÅÜÉåK=
=
=
ÄF= aÉê=h~ìÑ=ÇÉê=pÅÜêÉáÄíáëÅÜëíΩÜäÉ=Ü~í=âÉáåÉ=ÇáêÉâíÉå=^ìëïáêâìåÖÉå=~ìÑ=ÇáÉ=dìsJ oÉÅÜåìåÖI= Ç~=Éë= ëáÅÜ= ÜáÉêÄÉá= åìê=ìã= ÉáåÉ= sÉêã∏ÖÉåëìãëÅÜáÅÜíìåÖ= ÄòïK= ÉáåÉ= _áä~åòëìããÉåîÉêÖê∏≈ÉêìåÖ=Ü~åÇÉäíK=bêëí=ΩÄÉê=ÇáÉ=^ÄëÅÜêÉáÄìåÖ=ïáêÇ=ÇáÉ=dìsJ oÉÅÜåìåÖ=~åÖÉëéêçÅÜÉåK= =
2. Lösungen
=
395
_Éáã=báåâ~ìÑ=ÇÉê=i~ãéÉ=ÜáåÖÉÖÉå=áëí=ÇáêÉâí=Éáå=^ìÑï~åÇëâçåíç=ÄÉíêçÑÑÉåI=ïÉäJ ÅÜÉë= ÄÉá= ^ÄëÅÜäìëë= ΩÄÉê= ÇáÉ= dìsJoÉÅÜåìåÖ= ÇÉå= dÉïáåå= ÇÉë= råíÉêåÉÜãÉåë= ãáåÇÉêíK=
=
^ìÑÖ~ÄÉ=PQ= ~F= MRQM= NVMKMMMIMM=
=
=
=
~å=
QQMM=
OSMM=
PSKNMMIMM=
OOSKNMMIMM=
=
=
tÉëÉå= ìåÇ= cìåâíáçå= ÉáåÉë= qÉáäë= ÇÉë= sÉêï~äíìåÖëÖÉÄ®ìÇÉë= ïìêÇÉå=ÄÉÇÉìíÉåÇ= îÉê®åÇÉêíK= bë= äáÉÖí= ~äëç= ÉáåÉ= tÉêíÉêÜ∏ÜìåÖ= îçêI= ïÉäÅÜÉ= ~ìÑ= ÇÉã= p~ÅÜ~åä~ÖÉJ âçåíç=òì=~âíáîáÉêÉå=áëíK= =
ÄF= SNSM= =
ORMIMM=
OSMM=
QTIRM==
= ~å=
OUMM=
OVTIRM=
=
=
^ääÉ=êÉÖÉäã®≈áÖ=~ìÑíêÉíÉåÇÉå=oÉé~ê~íìêÉå=EÉêÑçêÇÉêäáÅÜ=ÇìêÅÜ=ÖÉï∏ÜåäáÅÜÉ=^ÄJ åìíòìåÖF=ïÉêÇÉå=ëçÑçêí=~äë=^ìÑï~åÇ=ÖÉÄìÅÜíK=
= ^ìÑÖ~ÄÉ=PR= OUMM=
RVRIMM=
SVSM=
NMKRMMIMM=
=
=
=
= ~å=
MUQM=
NNKMMMIMM=
=
QUMM=
VRIMM=
=
=
aÉê=_ìÅÜïÉêí=~ìÑ=ÇÉã=hçåíç=MUQM=ä®ëëí=ëáÅÜ=~ìë=ÇÉã=~ääÖÉãÉáåÉå=_ìÅÜÑΩÜêìåÖëJ éêáåòáé=łpìããÉ=ÇÉê=pçääÄìÅÜìåÖÉå=Z=pìããÉ=ÇÉê=e~ÄÉåÄìÅÜìåÖÉå =~ÄäÉáíÉåK=aáÉ= píÉìÉê=â~åå=~ìë=ÇÉã=ÖÉÖÉÄÉåÉå=_êìííçîÉêâ~ìÑëéêÉáë=ÉêêÉÅÜåÉí=ïÉêÇÉåK= =
^ìÑÖ~ÄÉ=PS= ~F= wáÉäâ~ìÑ=ÇÉë=åÉìÉå=jçÇÉääëW= =
MTSM=
=
OSMM=
RMKRMMIMM= VKRVRIMM==
= ~å=
QQMM=
SMKMVRIMM=
=
=
^âíáîáÉêìåÖ=ÇÉê=kÉÄÉåâçëíÉåW=
=
MTSM=
QRMIMM=
=
OSMM=
URIRM=
~å=
OUUM=
RPRIRM=
=
=
sÉêâ~ìÑ= ÇÉê= ~äíÉå= j~ëÅÜáåÉ= ìåÇ= sÉêêÉÅÜåìåÖ= ãáí= ÄÉëíÉÜÉåÇÉê= sÉêÄáåÇäáÅÜâÉáí= ~ìë=ÇÉã=h~ìÑ=ÇÉë=åÉìÉå=jçÇÉääëW=
=
QQMM=
=
=
=
=
=
SMKMVRIMM=
~å=
RQNM=
UKPQMIMM=
=
=
QUMM=
NKRUQISM=
=
=
OUMM=
RMKNTMIQM=
396
E. Aufgaben
^ìÑä∏ëìåÖ=ÇÉë=fåíÉêáãëâçåíçë= =
RQNM=
=
=
UKPQMIMM= =
~å=
MTSM=
UKONMIMM=
=
RQSM=
NPMIMM=
~å=
QOMM=
OMKMMMIMM=
OUMM=
PMKNMTIMM=
=
ÄF= OUMM=
OMKMMMIMM=
= ^ìÑÖ~ÄÉ=PT= ~F= MTOM= =
ORKPMMIMM=
OSMM=
QKUMTIMM=
= ~å=
=
=
MTOM=
RTMIMM=
=
=
OSMM=
NMUIPM==
~å=
OUUM=
STUIPM=
VUMIMM=
~å=
RPMM=
VUMIMM=
=
=
MTOM=
ÄF=
= = iáëíÉåéêÉáë==
ORKMMMIMM==
H==jçåí~ÖÉ=
PMMIMM==
H==qê~åëéçêí=
RTMIMM==
H==báÖÉåäÉáëíìåÖ=
VUMIMM==
Z==^åëÅÜ~ÑÑìåÖëâçëíÉå=
OSKURMIMM==
=
ÅF= SNSM= =
PKMMMIMM=
OSMM=
RTMIMM=
~å=
OUMM=
PKRTMIMM=
= ^ìÑÖ~ÄÉ=PU= ~F=
=
=
= cj= H==ci= H==pbhcb=
= = =
OMMIMM== PMMIMM== OMIMM==
Z==trd=åK=eo= H==jdh=NR=B= H==cdh=NM=B=
= = =
ROMIMM== PMIMM== PMIMM==
Z==trd=åK=bpío= H==stdh=P=B=
= =
RUMIMM== NTIQM==
Z==tld=åK=eo=ìK=bpío=
=
RVTIQM===
2. Lösungen
397
ÄF= MTSM=
RUMIMM=
~å=
RPMM=
RUMIMM=
=
=
a~ãáí=ÇÉê=ëíÉìÉêéÑäáÅÜíáÖÉ=dÉïáåå=ã∏ÖäáÅÜëí=åáÉÇêáÖ=~ìëÖÉïáÉëÉå=ïáêÇI=ëçääíÉ=áå= ÇÉê= píÉìÉêÄáä~åò= ã∏ÖäáÅÜëí= ïÉåáÖ= ~âíáîáÉêí= ïÉêÇÉå= Etrd= åK= bpíoFK= a~ÇìêÅÜ= ëíÉÜí=ÇÉå=ÄÉêÉáíë=áã=dìsJhçåíç=ÖÉÄìÅÜíÉå=^ìÑïÉåÇìåÖÉå=Éáå=ÖÉêáåÖÉêÉê=bêíê~Ö= ÖÉÖÉåΩÄÉêK=aÉê=dÉïáåå=Ñ®ääí=åáÉÇêáÖÉê=~ìëK=
=
^ìÑÖ~ÄÉ=PV= ~F= wáåë~ìÑï~åÇW= =
TRNM=
ORMIMM=
~å=
OUMM=
ORMIMM=
QQMM=
NNKQNUIMR=
=
=
báåâ~ìÑW=
=
MTOM=
VKRVRIMM=
=
=
OSMM=
NKUOPIMR==
~å=
=
= h~ìÑéêÉáë= Ó= o~Ä~íí= H==qê~åëéçêí= H==tÉêâòÉìÖë~íò=
NMKMMMIMM== UMMIMM== NRMIMM== OQRIMM==
Z==îçêä®ìÑáÖÉ=^â=
VKRVRIMM==
=
=
=
mêÉáëå~ÅÜä~ëëW=
=
QQMM=
=
=
PMVIQM=
~å=
MTOM=
OSMIMM=
=
OSMM=
QVIQM=
~å=
OUMM=
NMKTTRIPV=
=
=
MTOM=
OUMIMR=
=
=
OSMM=
RPION=
=
=
=
=
_Éò~ÜäìåÖW=
=
QQMM=
=
=
=
= =
= =
NNKNMUISR=
=
tÉêí=~ìÑ=QQMM=Z=NNKQNUIMR=Ó=PMVIQM=Z=NNKNMUISR= tÉêí=~ìÑ=MTOM=Z=P=B=îK=ENMKMMMIMM=Ó=UMMIMM=HNRMIMM=H=OQRIMM=Ó=OSMIMMF=Z=OUMIMR== =
ÄF=
= = cj= H==ci= H==pbhcb=
PMMIMM== QMMIMM== NQMIMM==
= = îçêä®ìÑáÖÉ=^â= = Ó==mêÉáëå~ÅÜä~ëë= = Ó==pâçåíç=
VKRVRIMM== OSMIMM== OUMIMR==
Z==báÖÉåäÉáëíìåÖ=
UQMIMM==
= H==báÖÉåäÉáëíìåÖ=
UQMIMM==
= =
=
= Z==^åëÅÜ~ÑÑìåÖëâçëíÉå=
VKUVQIVR==
=
ÅF= få= ÇáÉëÉã= sçêÖ~åÖ= ïáêÇ= Ç~ë= dìsJhçåíç= ÉáåÉêëÉáíë= ÇìêÅÜ= ÇáÉ= _ìÅÜìåÖ= ÇÉê= hêÉÇáíòáåëÉå=ÄòïK=ÇÉê=cáå~åòáÉêìåÖëâçëíÉå=ìåÇ=~åÇÉêÉêëÉáíë=ÇìêÅÜ=ÇáÉ=~âíáîáÉêJ íÉ=báÖÉåäÉáëíìåÖ=~åÖÉëéêçÅÜÉåK= =
398
E. Aufgaben
hêÉÇáíòáåëÉå=E^ìÑï~åÇF=
Ó=ORMIMM==
báÖÉåäÉáëíìåÖ=Ebêíê~ÖF=
H=UQMIMM==
dÉïáååëíÉáÖÉêìåÖ=
H=RVMIMM==
=
^ìÑÖ~ÄÉ=QM= NK= hìêëïÉêí=Z=PM=píΩÅâ ⋅ QMIMM=Z=NKOMMIMM=bìêç= OK== hìêë=Z=NKQRMIMM : VM=píΩÅâ=Z=NSINN=bìêç= PK==== kÉååïÉêí= hìêëïÉêí=
hìêëîÉêäìëí=
=
NRKMMMIMM= = NPKQTMIMM= =
NKRPMIMM= hìêë=Z=NMM=Ó=ENKRPM ⋅ NMM : NRKMMMIMMF=Z=UVIUM=B=
a~= Éë= ëáÅÜ= ìã= ÉáåÉå= hìêëîÉêäìëí= Ü~åÇÉäíI= ãìëë= ÇÉê= ~âíìÉääÉ= hìêë= ìåíÉê= NMM= B= äáÉÖÉåK=bë=ïáêÇ=~äëç=ÉáåÑ~ÅÜ=ÇÉê=éêçòÉåíì~äÉ=^åíÉáä=ÇÉë=sÉêäìëíÉë=~ã=kÉååïÉêí= îçå=NMM=~ÄÖÉòçÖÉåK=_Éá=ÉáåÉã=ÉåíëéêÉÅÜÉåÇÉå=hìêëÖÉïáåå=ï®êÉ=ÇÉê=mêçòÉåíJ ïÉêí=òì=NMM=òì=~ÇÇáÉêÉåK=
QK===kÉååïÉêí=Z=QKTTMIRMIMM: NMNIRM ⋅ NMM=Z=QKTMMIMM=bìêç= RK===hìêëïÉêí=Z=OTKMMMIMM : NMM ⋅ NMP=Z=OTKUNMIMM=bìêç= =
dÉë~ãíïÉêí=ÇÉë=aÉéçíë=Z=hìêëïÉêí=N=H=hìêëïÉêí=O=H=Á=H=hìêëïÉêí=R=Z=QUKTMMIRM== =
^ìÑÖ~ÄÉ=QN= ~F= OTOM= ÄF= = = =
=
RKQTMIMM=
~å=
OUMM=
RKTQMIMM=
= hìêëïÉêí= H== N=B=péÉëÉå=
RKQNRIUQ== ENMM=BF= RQINS== EN=BF=
Z== _~åâä~ëíëÅÜêáÑí= =
RKQTMIMM== ENMN=BF=
=
hìêëïÉêí=Z=RKQTMIMM : NMN ⋅ NMM=Z=RKQNRIUQ=bìêç=
=
píΩÅââìêë=Z=RKQNRIUQ : NRM=Z=PSINN=bìêç=
=
^ìÑÖ~ÄÉ=QO= ~F== = hìêëïÉêí= H==N=B=péÉëÉå=
VQRIMM== Z=VM ⋅ NMIRM== ORIMM== N=B=îçã=htGX=ãáåÇK=ORIMM==
Z==_~åâä~ëíëÅÜêáÑí=Ebáåâ~ìÑF= H==dÉïáåå=
VTMIMM== = RNMIMM== =
Z==_~åâÖìíëÅÜêáÑí=EsÉêâ~ìÑF=
NKQUMIMM= =
=
= =
G=N=B=îK=ht=Z=VIQR=bìêç →=péÉëÉå=ãáåÇK=ORIMM=bìêç
2. Lösungen
=
399
= hìêëïÉêí= =Ó==N=B=péÉëÉå=
NKRMRIMM== NMM=B= ORIMM== N=B=îçã=htGX=ãáåÇK=ORIMM==
Z==_~åâÖìíëÅÜêáÑí=EsÉêâ~ìÑF=
NKQUMIMM== VV=B=
=
=
=
G=péÉëÉå=Z==NKQUMIMM: VV ⋅ N=Z=NQIVR → péÉëÉå=ãáåÇK=ORIMM=bìêç
=
sÉêâ~ìÑëâìêë=Z=NKRMRIMM: VM=píΩÅâ=Z=NSITO=bìêçLpíK=
=
ÄF==h~ìÑW= =
OTOM=
=
sÉêâ~ìÑW=
=
OUMM=
=
=
VTMIMM=
~å=
OUMM=
VTMIMM=
NKQUMIMM=
~å=
OTOM=
VTMIMM=
=
RTUQ=
RNMIMM=
=
=
^ìÑÖ~ÄÉ=QP= ~F==wáåë~åëéêìÅÜ=ÇÉë=sÉêâ®ìÑÉêë=EMNKNOK=J=OMKMPKF=Z=
=
wáåë~åëéêìÅÜ=ÇÉë=h®ìÑÉêë=EONKMPK=J=PMKNNKF=Z=
ÄF=
TKMMMI MM ⋅ U ⋅ NNM =Z=NTNINN== NMM ⋅ PSM
TKMMMI MM ⋅ U ⋅ ORM =Z=PUUIUV== NMM ⋅ PSM
= = hìêëïÉêí= H==wáåë~åëéêìÅÜ=ÇÉë=sÉêâ®ìÑÉêë=
TKNQMIMM== Z=TKMMMIMM : NMM ⋅ NMO= NTNINN== =
Z==~ìëã~ÅÜÉåÇÉê=_Éíê~Ö=
TKPNNINN== =
=
^ìÑÖ~ÄÉ=QQ= ~F== = hìêëïÉêí= H==wáåë~åëéêìÅÜ=ÇÉë=sÉêâ®ìÑÉêë=
NRKRORIMM== Z=NRKMMMIMM : NMM ⋅ NMPIR= VQSIUU= =
Z==~ìëã~ÅÜÉåÇÉê=_Éíê~Ö= H==péÉëÉå= H==_ìÅÜìåÖëÖÉÄΩÜê=
NSKQTNIUU= = TTISP= Z=MIR=B=îK=htX=ãáåÇK=ORIMM== RIRM= =
Z==_~åâä~ëíëÅÜêáÑí=
NSKRRRIMN= =
=
=
wáåë~åëéêìÅÜ=ÇÉë=sÉêâ®ìÑÉêë=EMNKMUK=J=MPKMSKF=Z=
=
ÄF== = _~åâÖìíëÅÜêáÑí= Ó= _~åâä~ëíëÅÜêáÑí= Z==dÉïáåå= =
NTKNMOITR= NSKRRRIMN= RQTITQ=
NRKMMMI MM ⋅ TIR ⋅ PMP =Z=VQSIUU== NMM ⋅ PSM
400
E. Aufgaben
= hìêëïÉêí= H==wáåë~åëéêìÅÜ=ÇÉë=sÉêâ®ìÑÉêë=
NTKNMMIMM== Z=URIRM ⋅ MIR : NMM= VPITR== =
Z==~ìëã~ÅÜÉåÇÉê=_Éíê~Ö= Ó= péÉëÉå= Ó= _ìÅÜìåÖëÖÉÄΩÜê=
NTKNVPITR== = URIRM== = RIRM== =
Z==_~åâÖìíëÅÜêáÑí=
NTKNMOITR== =
=
=
hìêë=Z= NTKNMM ⋅ NMM =Z=NNQ=B= NRKMMM
= ^ìÑÖ~ÄÉ=QR= ~F=
= = hêÉÇáí= H==wáåë=EêÉäK=wáåëë~íò=Z=QIRBF=
QRKMMMIMM== OKMORIMM==
ENMMIMM=BF= EQIRM=BF=
Z==oΩÅâò~ÜäìåÖ=
QTKMORIMM==
ENMQIRM=BF=
=
=
êÉäK=wáåëë~íò=Z=ES ⋅ VF : NO=Z=QIR=B= =
=
OUMM=
QQKRRMIMM=
=
TRVM=
QRMIMM=
= ~å=
QOMM=
QRKMMMIMM=
=
=
tÉêí=~ìÑ=OUMM=Z=VV=B=îK=QRKMMMIMM=bìêç=
=
ÄF= QOMM= =
QRKMMMIMM=
TRNM=
OKMORIMM=
~å=
OUMM=
QTKMORIMM=
=
ÅF= hêÉÇáíâçëíÉå=ÑΩê=V=jçå~íÉ=Z=QRMIMM=H=OKMORIMM=Z=OKQTRIMM=bìêç= =
=
ÉÑÑÉâíáîÉ=sÉêòáåëìåÖ=Z=
OKQTRI MM ⋅ NMM ⋅ NO =Z=TIQN=B= QQKRRMI MM ⋅ V
=
^ìÑÖ~ÄÉ=QS= ~F= OQMM= = =
UOQIUR=
~å=
RTNM=
TQTIRM=
=
=
=
RQPM=
SRIMM=
=
=
=
QUMM=
NOIPR=
=
=
wáåëÉå=Z=NNIR=B=îK=SKRMMIMM=Z=TQTIRM=bìêç=
=
j~ÜåëéÉëÉå=Z=N=B=îK=SKRMMIMM=Z=SRIMM=bìêç=
=
rpí=Z=NV=B=îK=SRIMM==Z=NOIPR=bìêç= =
=
kìê=ÇáÉ=j~ÜåëéÉëÉå=ëáåÇ=ìãë~íòëíÉìÉêéÑäáÅÜíáÖK=páÉ=ÖÉäíÉå=~äë=kÉÄÉåÑçêÇÉêìåÖK= =
=
2. Lösungen
401
ÄF= TRNM=
TQTIRM=
=
STRM=
SRIMM=
=
OSMM=
NOIPR=
= ~å=
QQMM=
UOQIUR=
QQMM=
SPKMMMIMM=
=
^ìÑÖ~ÄÉ=QT= ~F= SMUM=
ROKVQNINU=
=
=
OSMM=
NMKMRUIUO==
~å=
=
aÉê= _~åââêÉÇáí= ÉåíëéêáÅÜí= ÇÉã= §ÄÉêïÉáëìåÖëÄÉíê~Ö= å~ÅÜ= ^ÄòìÖ= ÇÉë= pâçåíçëI= ÇKÜK=ÖÉå~ì=VTIR=BK=aáÉ=ÖÉë~ãíÉ=sÉêÄáåÇäáÅÜâÉáí=ÉêêÉÅÜåÉí=ëáÅÜ=Ç~ãáí=ïáÉ=ÑçäÖíW=
=
sÉêÄáåÇäáÅÜâÉáí=Z=SNKQORIMM : VTIR ⋅ NMM=Z=SPKMMMIMM=bìêç=
ÄF= pâçåíçÉêíê~Ö=Z=OIR=B=îK=SPKMMMIMM=Z=NKRTRIMM== =
q~ÖÉ=ÑΩê=wáåëÄÉêÉÅÜåìåÖ=Z=PR=q~ÖÉ=Ó=NQ=q~ÖÉ=Z=ON=q~ÖÉ=
=
éÉÑÑ=Z=
NKRTRI MM ⋅ NMM ⋅ PSM =Z=QPIVS=B= SNKQORI MM ⋅ ON
=
ÅF= QQMM=
SPKMMMIMM=
=
TRNM=
SRNIMM=
=
STRM=
PNRIMM==
=
OSMM=
RVIUR=
= = ~å=
OUMM=
SQKMORIUR=
=
=
j~ÜåëéÉëÉå=Z=MIR=B=îK=SPKMMMIMM=Z=PNRIMM=
=
wáåëí~ÖÉW=
→ NV=B=rpí=Ç~ê~ìÑ=Z=RVIUR=
=
=
=
båÇÉ=ÇÉë=êÉÖìä®êÉå=w~ÜäìåÖëòáÉäë=
Ó== a~íìã=ÇÉê=w~ÜäìåÖ= =
=
MTKMSK=
^åò~Üä=ÇÉê=sÉêòìÖëí~ÖÉ=
=
MNKMQK=H=PR=q~ÖÉ=Z=MSKMRK= PN=
=
wáåëÉå=Z=
SPKMMMI MM ⋅ NO ⋅ PN =Z=SRNIMM= NMM ⋅ PSM
=
ÇF=
= = pâçåíç= H==sÉêòìÖëòáåëÉå= H==j~ÜåëéÉëÉå= Z==hçëíÉå=
NKRTRIMM== SRNIMM== PNRIMM==
OKRQNIMM==
=
=
=
káÅÜí=åìê=j~ÜåëéÉëÉå=ìåÇ=sÉêòìÖëòáåëÉåI=ëçåÇÉêå=~ìÅÜ=ÇÉê=pâçåíç=ëÉäÄëí=ëáåÇ= ~äë=òìë®íòäáÅÜÉ=hçëíÉå=òì=ÄÉíê~ÅÜíÉåI=Ç~=ÇÉê=oÉÅÜåìåÖëÄÉíê~Ö=áå=îçääÉê=e∏ÜÉ=òì= ÄÉÖäÉáÅÜÉå=áëíK=báå=åáÅÜí=ÖÉåìíòíÉê=pâçåíçÉêíê~Ö=ïáêÇ=òìã=wáåë~ìÑï~åÇ=ÑΩê=ÇÉå= iáÉÑÉê~åíÉåâêÉÇáí=ìåÇ=ëç=òì=hçëíÉåK=
402
E. Aufgaben
^ìÑÖ~ÄÉ=QU= ^ìëò~ÜäìåÖëÄÉíê~Ö=aáëéçJhêÉÇáí=Z=^ìëò~ÜäìåÖëÄÉíê~Ö=a~êäÉÜÉå=Z=SKRMMIMM= =
hêÉÇáíâçëíÉå=
aáëéçJhêÉÇáí=
wáåë= _É~êÄÉáíìåÖëÖÉÄΩÜê= Z=dÉë~ãí= =
= = =
a~êäÉÜÉå=
SPINV== MIMM== SPINV==
= = =
PSINN== POIRM== SUISN==
=
wáåë=EaáëéçJhêÉÇáíF=Z=
wáåë=Ea~êäÉÜÉåF=Z=
SKRMMI MM ⋅ NQ ⋅ OR =Z=SPINV= NMM ⋅ PSM
SKRMMI MM ⋅ U ⋅ OR =Z=PSINN== NMM ⋅ PSM
=
_É~êÄÉáíìåÖëÖÉÄΩÜê=Z=MIR=B=îK=SKRMMIMM==Z=POIRM= =
éÉÑÑ=EaáëéçJhêÉÇáíF=Z= éÉÑÑ=Ea~êäÉÜÉåF=Z=
SPINV ⋅ NMM ⋅ PSM =Z=NQ=B= SKRMM ⋅ OR
SUI SN ⋅ NMM ⋅ PSM =Z=NRIOM=B= SKRMM ⋅ OR
=
táÉ= ÄÉêÉáíë= ~ìë= ÇÉå= åáÉÇêáÖÉêÉå= hêÉÇáíâçëíÉå= ÉêëáÅÜíäáÅÜ= ï~êI= òÉáÖí= ëáÅÜ= åìå= ~ìÅÜ= áã=ÉÑÑÉâíáîÉå=wáåëë~íòI=Ç~ëë=ÇÉê=aáëéçJhêÉÇáí=ÇáÉ=ÄÉëëÉêÉ=^äíÉêå~íáîÉ=áëíK= = =
^ìÑÖ~ÄÉ=QV= ~F=
=
= = qáäÖìåÖLjçå~í= == H==wáåëLjçå~íG= = H==_É~êÄÉáíìåÖëÖÉÄΩÜêLjçå~í= H==oÉëíëÅÜìäÇîÉêëKLjçå~í=
Z==ãçå~íäáÅÜÉ=o~íÉ=
=
NKMNPIMS== OMQIOP== RIMT= NMIMM=
EPSKQTMIMM : PSF= = EEMIR=B=îK=PSKQTMIMM=F : PSF= =
NKOPOIPS=
=
=
=
G=wáåë=Z=
PSKQTM ⋅ MIRS ⋅ PS =Z=TKPROIPR → wáåëLjçå~í=Z=TKPROIPR : PS=Z=OMQIOP== NMM
=
ÄF= OUMM= =
TRVM=
PSKNMRIPM= PSQITM==
= ~å=
QORM=
PSKQTMIMM=
=
=
^ÄëÅÜä~Ö=Z=ENMM=Ó=VVF=B=îK=PSKQTMIMM=Z=PSQITM=bìêç= =
ÅF= QORM= =
TRNM=
=
STRM=
=
NKMNPIMS=
=
OMQIOP= NRIMT==
~å=
OUMM=
NKOPOIPS=
2. Lösungen
403
ÇF= dÉë~ãíò~ÜäìåÖ=Z=PS ⋅ NKOPOIPS==Z=QQKPSQIVS=bìêç= =
^ìÑÖ~ÄÉ=RM= = = bêíê®ÖÉ= Ó= ^ìÑïÉåÇìåÖÉå=
ORMKOMMIMM== NSMKNMMIMM==
Z==dÉïáåå=
VMKNMMIMM==
=
= bâ=Ep_F= Ó==bâ=E^_F= Ó==mêáî~íÉ=báåä~ÖÉå= H==mêáî~íÉ=båíå~ÜãÉå=
UNSKRMMIMM== TRSKMMMIMM== PRKQMMIMM== SRKMMMIMM==
Z==dÉïáåå=
ÉêïÉáíÉêíÉ=aáëí~åòêÉÅÜåìåÖ=
VMKNMMIMM==
= = mêáî~íÉ=báåä~ÖÉå= Ó==mêáî~íÉ=båíå~ÜãÉå=
PRKQMMIMM== SRKMMMIMM==
Z=báÖÉåâ~éáí~äãáåÇÉêìåÖ=
Ó=OVKSMMIMM==
=
_ìÅÜìåÖW= =
PMMM= =
OVKSMMIMM=
~å=
PMMN=
OVKSMMIMM=
^ìÑÖ~ÄÉ=RN= ~F= MRQM= =
MRNM=
TKPRMIMM=
=
NTKRMMIMM==
~å=
OUMM=
OQKURMIMM=
PKQRMIMM=
~å=
OURM=
PKQRMIMM=
OKOPMIMM=
~å=
OUMM=
OKOPMIMM=
RSTIMM=
~å=
OUUM=
RSTIMM=
PKQRSIMM=
~å=
OUMM=
PKQRSIMM=
NKOSTIMM=
~å=
OUMM=
NKOSTIMM=
OKPQMIMM=
~å=
RQPM=
OKPQMIMM=
STIMM=
~å=
PMMN=
STIMM=
=
ÄF= TMOM= =
ÅF= TMPM= =
ÇF= PMMN= =
ÉF= QUPM= =
ÑF= QUMM= =
ÖF= OUMM= =
ÜF= OUMM= =
^ìÑÖ~ÄÉ=RO= ~F= ^Ñ^Jp~íò=Z= =
=
NMM Z=OM=B= R
404
E. Aufgaben
= ^åëÅÜ~ÑÑìåÖëâçëíÉå= Ó= ^Ñ^=NK=g~Üê=
NVKPNOIRM== ENMM=BF= PKUSOIRM== EOM=BF=
Z==oÉëíÄìÅÜïÉêí=
NRKQRMIMM==
EUM=BF=
=
^åëÅÜ~ÑÑìåÖëâçëíÉå=Z=NRKQRMIMM : UM ⋅ NMM=Z=NVKPNOIRM=bìêç=
=
ÄF== = ^Ñ^=ENK=g~ÜêF=Z=^Ñ^=EOK=g~ÜêF=Z=Á=Z=^Ñ^=ERK=g~ÜêF= =Ó=bêáååÉêìåÖëïÉêí=
PKUSOIRM== NIMM==
Z==^Ñ^=ERK=g~ÜêF=ÄÉá=ïÉáíÉêÉê=kìíòìåÖ=
PKUSNIRM==
=
^ìÑÖ~ÄÉ=RP= ~F= SROM=
PKQSTINO=
~å=
MUTM=
PKQSTINO=
=
=
fã=äÉíòíÉå=g~Üê=ÇÉê=ÇÉÖêÉëëáîÉå=^Ñ^=Ç~êÑ=ÇÉê=oÉëíÄìÅÜïÉêí=áå=îçääÉê=e∏ÜÉ=~ÄÖÉJ ëÉíòí=ïÉêÇÉåK=
ÄF= _Éá=ÉáåÉã=ÇÉÖêÉëëáîÉå=p~íò=îçå=NM=B=áëí=Ç~îçå=~ìëòìÖÉÜÉåI=Ç~ëë=Ç~ë=açééÉäíÉ= ÇÉë=äáåÉ~êÉå=p~íòÉë=ÖÉå~ì=ÄÉá=ÉÄÉå=àÉåÉå=NM=B=äáÉÖíI=Ç~=ëáÅÜ=~åÇÉêåÑ~ääë=ÄÉá=ÉáJ åÉã=Ü∏ÜÉêÉå=sÉêÇçééäìåÖëïÉêí=ÇÉê=ÇÉÖêÉëëáîÉ=p~íò=~ìÑ=OM=B=ÄÉä~ìÑÉå=ïΩêÇÉK== =
=
O ⋅ äáåÉ~êÉê=p~íò=Z=NM=B → äáåÉ~êÉê=p~íò=Z=R=B= äáåK=p~íò=Z=
NMM NMM → R=B=Z= →=kìíòìåÖëÇ~ìÉê=Z=OM=gK= kìíòìåÖëÇ~ìÉê kìíòìåÖëÇ~ìÉê
=
^ìÑÖ~ÄÉ=RQ= ~F= à®ÜêäáÅÜÉ=^Ñ^=Z=TKPQMIMM : O=g~ÜêÉ=Z=PKSTMIMM=bìêç= = =
^åëÅÜ~ÑÑìåÖëâçëíÉå=Z=TKPQMIMM==H=O ⋅ PKSTMIMM=Z=NQKSUMIMM=bìêç=
ÄF= äáåÉ~êÉê=p~íò=Z=NMM : Q=Z=OR=B= = =
=
ÇÉÖêÉëëáîÉê=p~íò=Z=O ⋅ OR=Z=RM=B → ã~ñK=OM=B= _ÉêÉáíë=áã=ÉêëíÉå=kìíòìåÖëà~Üê=äáÉÖí=ÇÉê=tÉêí=E~ÄÖÉäÉáíÉí=~ìë=ÇÉã=p~íòF=ÇÉê=äáåÉJ ~êÉå=^Ñ^=ΩÄÉê=ÇÉã=ÇÉê=ÇÉÖêÉëëáîÉåK=aáÉ=äáåÉ~êÉ=jÉíÜçÇÉ=ï~ê=~äëç=òì=ÄÉîçêòìJ ÖÉå= E^êãêÉÅÜåÉå= ÇÉë= råíÉêåÉÜãÉåëW= Ü∏ÜÉêÉ= ^Ñ^= ÑΩÜêí= òì= åáÉÇêáÖÉêÉã= dÉJ ïáååFK= =
=
^ìÑÖ~ÄÉ=RR= ~F= QQMM= =
=
=
= =
ORKUSTIPR=
~å=
OUMM=
ORKPRMIMM=
=
=
MTNM=
QPQITR=
=
=
OSMM=
UOISM=
=
=
tÉêí=~ìÑ=MTNM=Z=EORKPRMIMM : VU ⋅ OF : NNV ⋅ NMM=
=
tÉêí=~ìÑ=OSMM=Z=NV=B=îK=QPQITR=
=
2. Lösungen
ÄF=
=
405
= = oÉÅÜåìåÖëÄÉíê~ÖI=Äêìííç= Ó= NV=B=rpí=
ORKUSTIPR= QKNPMIMU=
ENNV=BF= ENV=BF=
Z==oÉÅÜåìåÖëÄÉíê~ÖI=åÉííç= Ó= kÉÄÉåâçëíÉå=EåáÅÜí=^âF= Ó= pâçåíç=
ONKTPTIOT= QMMIMM= QPQITR=
ENMM=BF= = =
Z==^åëÅÜ~ÑÑìåÖëâçëíÉå=
OMKVMOIRO=
=
=
ÅF= äáåÉ~êÉê=p~íò=Z=NMM : S=Z=NSIST=B= = =
ÇÉÖêÉëëáîÉê=p~íò=Z=O ⋅ NSIST=Z=PPIPQ=B → ã~ñK=OM=B=
=
=
= ^â= Ó==^Ñ^=ENK=g~ÜêF= Z==oÉëíÄìÅÜïÉêí= Ó==^Ñ^=EOK=g~ÜêF= Z==oÉëíÄìÅÜïÉêí= Ó= ^Ñ^=EPK=g~ÜêF= Z==oÉëíÄìÅÜïÉêí=
ÇÉÖêÉëëáî=
= = = = = =
OMKVMOIRO== QKNUMIRM== NSKTOOIMO== PKPQQIQM== NPKPTTISO== OKSTRIRO==
=
= = = = = = = =
äáåÉ~ê=
= = = = = = =
NPKPTTISO= PKPQQIQM== NMKMOPIOO==
=
=
=
a~=ëíÉíë=ëíÉìÉêäáÅÜ=ÖΩåëíáÖ=ìåÇ=Ç~ãáí=Ü∏ÅÜëíã∏ÖäáÅÜ=~ÄÖÉëÅÜêáÉÄÉå=ïÉêÇÉå=ëçääI= áëí=~ìÑ=ÉáåÉå=tÉÅÜëÉä=îçå=ÇÉê=ÇÉÖêÉëëáîÉå=òìê=äáåÉ~êÉå=^Ñ^=òì=~ÅÜíÉåK=
=
bêëí= ÄÉá= ÇÉê= sÉêíÉáäìåÖ= ÇÉë= oÉëíÄìÅÜïÉêíÉë= ~ìÑ= ÇáÉ= oÉëíåìíòìåÖëÇ~ìÉê= îçå= Q= g~ÜêÉå=áëí=ÇÉê=tÉêí=ÇÉê=äáåÉ~êÉå=^Ñ^=Ü∏ÜÉê=~äë=ÇÉê=ÇÉê=ÇÉÖêÉëëáîÉåK=qÜÉçêÉíáëÅÜ= â∏ååíÉ=Éáå=tÉÅÜëÉä=~ìÅÜ=ÄÉêÉáíë=ÄÉá=ÉáåÉê=oÉëíåìíòìåÖëÇ~ìÉê=îçå=R=g~ÜêÉå=ÉêJ ÑçäÖÉåI= Ç~= ÜáÉê= ÇÉê= tÉêí= ÇÉê= ÇÉÖêÉëëáîÉå= ^Ñ^= ÖÉå~ì= ÇÉã= ÇÉê= äáåÉ~êÉå= ÉåíJ ëéêáÅÜíK= =
=
oÉÅÜåÉêáëÅÜÉê=k~ÅÜïÉáëW=
=
=
^Ñ^=EäáåÉ~êI=NK=g~ÜêF=Z=OMKVMOIRO : S=Z=PKQUPITR=Y=ÇÉÖêÉëëáîÉ=^Ñ^=
=
rãîÉêíÉáäìåÖ=oÉëíÄìÅÜïÉêíÉW=
=
^Ñ^=EäáåÉ~êI=OK=g~ÜêF=Z=NSKTOOIMO : R=Z=PKPQQIQM=Z=ÇÉÖêÉëëáîÉ=^Ñ^=
=
^Ñ^=EäáåÉ~êI=PK=g~ÜêF=Z=NPKPTTISO : Q=Z=PKPQQIQM=[=ÇÉÖêÉëëáîÉ=^Ñ^=
=
=
^äíÉêå~íáîW=
=
N ≥ MIOM →=tÉÅÜëÉä=òìê=äáåÉ~êÉå=jÉíÜçÇÉ= oÉëíåìíòìåÖëÇ~ìÉê
=
eáÉêW=
=
N : R=Z=MIOM=
=
N : Q=Z=MIOR=
=
406
E. Aufgaben
^ìÑÖ~ÄÉ=RS= ~F= SRQM=
PTVIMM=
~å=
MTVM=
PTVIMM=
SRQM=
PTVIMM=
EbêáååÉêìåÖëïÉêí>F=
=
ÄF= NK=píçêåçÄìÅÜìåÖ=ÇÉê=^Ñ^W= =
MTVM=
PTVIMM=
~å=
=
=
OK=rãÄìÅÜìåÖ=~ìÑ=MTOM=EçÇÉê=MTTMFW=
=
MTOM=
=
=
PUMIMM=
~å=
MTVM=
PUMIMM=
=
PK=_ìÅÜìåÖ=ÇÉê=åÉìÉå=^Ñ^W=
=
äáåÉ~êÉê=p~íò=Z=NMM : U=Z=NOIR=B=
=
ÇÉÖêÉëëáîÉê=p~íò=Z=O ⋅ NOIR=B=Z=ORB → ã~ñK=OM=B=
=
SROM=
=
TSIMM=
~å=
MTOM=
TSIMM=
EZ=OM=B=îK=PUMIMMF=
=
ÅF= = dÉïáååãáåÇÉêìåÖ=ÇìêÅÜ=NMMBJ^Ñ^= Ó= dÉïáååãáåÇÉêìåÖ=ÇìêÅÜ=ÇÉÖêÉëëáîÉ=^Ñ^=
PTVIMM== TSIMM==
Z==dÉïáååëíÉáÖÉêìåÖ=ÇìêÅÜ=fåíÉêîÉåíáçå=ÇK=cáå~åò~ãíë=
PMPIMM==
=
^ìÑÖ~ÄÉ=RT= ~F=
= = h~ìÑéêÉáë= H==dêìåÇÉêïÉêÄëíÉìÉê=EP=B=ÇÉë=h~ìÑéêÉáëÉëF= H==dêìåÇÄìÅÜÖÉÄΩÜê= H==sÉêãÉëëìåÖëâçëíÉå= H==kçí~êá~íëÖÉÄΩÜêÉå= Z==^åëÅÜ~ÑÑìåÖëâçëíÉå=
TMMKMMMIMM== OQKRMMIMM== PKRMMIMM== OKMMMIMM== PKMMMIMM== =TPPKMMMIMM==
=
=
MRNM= TPPKMMMIMM=
~å=
MRMM=
TPPKMMMIMM=
=
aìêÅÜ= ÇÉå= _~ì= ÇÉê= i~ÖÉêÜ~ääÉ= ïáêÇ= ~ìë= ÇÉã= ìåÄÉÄ~ìíÉå= dêìåÇëíΩÅâ= Éáå= ÄÉJ Ä~ìíÉë= dêìåÇëíΩÅâI= ëç= Ç~ëë= ÉáåÉ= rãÄìÅÜìåÖ= ÉêÑçêÇÉêäáÅÜ= ïáêÇK= aÉê= _ìÅÜïÉêí= ÉåíëéêáÅÜí=ÇÉå=^åëÅÜ~ÑÑìåÖëâçëíÉå=ÇÉë=dêìåÇëíΩÅâëK= = =
=
aáÉ=dêìåÇëíÉìÉê=ò®Üäí=òì=ÇÉå=ä~ìÑÉåÇÉå=hçëíÉå=ìåÇ=Ç~êÑ=åáÅÜí=~âíáîáÉêí=ïÉêÇÉåK=
=
=
ÄF==g~K= sÉêãÉëëìåÖëJ= ìåÇ= kçí~êâçëíÉå= ëáåÇ= àÉïÉáäë= ìãë~íòëíÉìÉêéÑäáÅÜíáÖK= aÉê= áã= g~Üê=OMMO=ÖΩäíáÖÉ=píÉìÉêë~íò=ä~Ö=ÄÉá=NS=BK= =
=
=
=
NS=B=~ìÑ=sÉêãÉëëìåÖëâçëíÉå= NS=B=~ìÑ=kçí~êâçëíÉå=
POMIMM== QUMIMM==
Z=dÉë~ãí=
UMMIMM==
2. Lösungen
407
ÅF= dêìåÇëíΩÅâW= =
a~= ÄÉá= dêìåÇëíΩÅâÉå= âÉáå= êÉÖÉäã®≈áÖÉê= tÉêíîÉêäìëí= ~ìÑíêáíí= ìåÇ= Ç~ãáí= ~ìÅÜ= âÉáåÉ= oÉÖÉä~ÄëÅÜêÉáÄìåÖ= ÇìêÅÜÖÉÑΩÜêí= ïáêÇI= äáÉÖí= ÇÉê= _ìÅÜïÉêí= ÇÉë= dêìåÇJ ëíΩÅâë= ~ã= PNKNOK= ÇÉë= g~ÜêÉë= OMMO= ÄÉá= ëÉáåÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉåK= aáÉëÉ= ÄÉä~ìJ ÑÉå=ëáÅÜ=~ìÑ=TPPKMMMIMM=bìêçK=a~=îçå=ÉáåÉê=Ç~ìÉêÜ~ÑíÉå=tÉêíãáåÇÉêìåÖ=~ìëòìJ ÖÉÜÉå= áëíI= áëí= áå= ÇÉê= píÉìÉêÄáä~åò= ÉáåÉ= ~ì≈Éêéä~åã®≈áÖÉ= ^ÄëÅÜêÉáÄìåÖ= ~ìÑ= ÇÉå= åáÉÇêáÖÉêÉå=qÉáäïÉêí=mÑäáÅÜíK=
=
= = _ìÅÜïÉêí=EÑçêíÖÉÑΩÜêíÉ=^ehF= Ó=qÉáäïÉêí= = ===========
RRMKMMMIMM==
Z=~ì≈Éêéä~åãK=^ÄëÅÜêÉáÄìåÖ=
NUPKMMMIMM==
=
TPPKMMMIMM==
_áä~åòJ=ÄòïK=tÉêí~åë~íò=
=
=
_ìÅÜìåÖëë~íòW=
=
SRRM= NUPKMMMIMM=
~å=
MRNM=
NUPKMMMIMM=
=
=
dÉÄ®ìÇÉW=
=
dÉÄ®ìÇÉ= ìåíÉêäáÉÖÉå= ÉáåÉê= êÉÖÉäã®≈áÖÉå= tÉêíãáåÇÉêìåÖ= ìåÇ= ëáåÇ= ÇÉëÜ~äÄ= äáJ åÉ~ê=ìåÇ=òÉáí~åíÉáäáÖ=~ÄòìëÅÜêÉáÄÉåK=báåÉ=ÇÉÖêÉëëáîÉ=^ÄëÅÜêÉáÄìåÖ=áëí=åáÅÜí=òìJ ä®ëëáÖK= = =
=
= ^åëÅÜ~ÑÑìåÖëâçëíÉå=
RMMKMMMIMM== =
NPKPPPIPP== Z=ERMMKMMMIMM : ORF : NO ⋅ U==
Ó=^Ñ^=NK=g~Üê=
=
Z=oÉëíÄìÅÜïÉêí=EÑçêíÖÉÑΩÜêíÉ=^ehF=
QUSKSSSIST== =
=
=
a~= îçå= ÉáåÉê= Ç~ìÉêÜ~ÑíÉå= tÉêíãáåÇÉêìåÖ= ~ìëòìÖÉÜÉå= áëíI= ãìëë= ~ìÑ= ÇÉå= qÉáäJ ïÉêí=îçå=PSMKMMMIMM=bìêç=~ÄÖÉëÅÜêáÉÄÉå=ïÉêÇÉåK= =
= oÉëíÄìÅÜïÉêí=EÑçêíÖÉÑK=^ehF=
=
= ========Ó=qÉáäïÉêí= = Z=~ì≈Éêéä~åãK=^ÄëÅÜêÉáÄìåÖ= =
=
_ìÅÜìåÖëë~íòW=
=
SROM=
=
SRRM= NOSKSSSIST==
NPKPPPIPP=
QUSKSSSIST== PSMKMMMIMM==
_áä~åòJ=ÄòïK=tÉêí~åë~íò=
NOSKSSSIST==
= ~å=
MRPM=
NQMKMMMIMM=
=
ÇF= dêìåÇëíΩÅâW= =
=
a~=dêìåÇëíΩÅâÉ=âÉáåÉê=oÉÖÉä~ÄëÅÜêÉáÄìåÖ=ìåíÉêäáÉÖÉåI=äáÉÖÉå=ÇáÉ=ÑçêíÖÉÑΩÜêíÉå= ^eh= ïáÉÇÉê= ÄÉá= TPPKMMMIMM= bìêçK= aÉê= ~âíìÉääÉ= _ìÅÜïÉêí= EÑçêíÖÉëÅÜêáÉÄÉåÉ= ^ehF=ÇÉê=i~ÖÉêÜ~ääÉ=ÄÉíê®Öí=RRMKMMMIMM=bìêçK=
408
E. Aufgaben
=
wìã=PNKNOK=ïáêÇ=~äëç=ÉáåÉ=wìëÅÜêÉáÄìåÖ=~ìÑ=ÇÉå=qÉáäïÉêí=îçå=SMMKMMMIMM=bìêç= ÇìêÅÜÖÉÑΩÜêíK= aÉê= qÉáäïÉêí= äáÉÖí= ìåíÉê= ÇÉå= ÑçêíÖÉÑΩÜêíÉå= ^ehI= áëí= ~äëç= ÑΩê= ÇáÉ= tÉêí~ìÑÜçäìåÖ=ã~≈ÖÉÄÉåÇK= =
=
= qÉáäïÉêí=
SMMKMMMIMM==
Ó=ÑçêíÖÉëÅÜêK=tÉêí=E_ìÅÜïÉêíF=
RRMKMMMIMM==
Z=tÉêí~ìÑÜK=EwìëÅÜêÉáÄìåÖF=
_áä~åòJ=ÄòïK=tÉêí~åë~íò=
RMKMMMIMM==
=
=
_ìÅÜìåÖëë~íòW=
=
MRNM=
RMKMMMIMM=
~å=
RQQM=
RMKMMMIMM=
= =
dÉÄ®ìÇÉW= =
=
=
=
=
= oÉëíÄìÅÜïÉêí=OMMO== Ó= ^Ñ^=OMMP=
QUSKSSSIST== = OMKMMMIMM== Z=Q=B=îK=RMMKMMMIMM=
Z==oÉëíÄìÅÜïÉêí=OMMP=EÑçêíÖÉÑK=^ehF=
QSSKSSSIST== =
=
aÉê=qÉáäïÉêí=ÇÉê=i~ÖÉêÜ~ääÉ=äáÉÖí=òìã=PNKNOKOMMP=ÄÉá=RMMKMMMIMM=bìêç=ìåÇ=Ç~ãáí= ΩÄÉê=ÇÉå=ÑçêíÖÉÑΩÜêíÉå=^ehK=k~ÅÜ=ÇÉã=^åëÅÜ~ÑÑìåÖëïÉêíéêáåòáé=ëáåÇ=ÇáÉ=^eh= ÇáÉ=~ÄëçäìíÉ=tÉêíçÄÉêÖêÉåòÉI=ÇKÜK=Éë=ÉêÑçäÖí=ÉáåÉ=wìëÅÜêÉáÄìåÖ=ã~ñáã~ä=Äáë=òì= ÇÉå=ÑçêíÖÉÑΩÜêíÉå=^ehK= =
=
========== = =ÑçêíÖÉÑΩÜêíÉ=^eh=PNKNOKOMMP== Ó==ÑçêíÖÉëÅÜêK=tÉêí=E_ìÅÜïÉêíF=
Z==wìëÅÜêÉáÄìåÖ=
QSSKSSSIST== PRRKMMMIMM==
_áä~åòJ=ÄòïK=tÉêí~åë~íò=
NNNKSSSIST==
=
= =
_ìÅÜìåÖëë~íòW=
= MRPM= NNNKSSSIST= = = ^ìÑÖ~ÄÉ=RU=
~å=
RQQM=
NNNKSSSIST=
E^ÅÜíìåÖW=oìåÇìåÖëìåÖÉå~ìáÖâÉáíF= ~F= tÉêí=~ìÑ=SVRN=Z=OKPVQIVS : NV ⋅ NMM=Z=NOKSMRIMQ== =
tÉêí=~ìÑ=OUMM=Z=ORKMMMIMM=Ó=EOKPVQIVS=H=NOKSMRIMQF=Z=NMKMMMIMM= =
=
w~ÜäìåÖëèìçíÉ=Z=
NMKMMMI MM ⋅ NMM =Z=QM=B= ORKMMMI MM
=
=
dÉëÅÜ®ÑíëîçêÑ~ääÑ~ääW=báå=îçê=ÉáåáÖÉê=wÉáí=áå=w~ÜäìåÖëëÅÜïáÉêáÖâÉáíÉå=EOQTM>F=ÖÉJ ê~íÉåÉê=hìåÇÉ=ÄÉÖäÉáÅÜí=ëÉáåÉ=sÉêÄáåÇäáÅÜâÉáí= áå= e∏ÜÉ= îçå= ORKMMMIMM= bìêç= òì= QM=BK=aÉê=oÉëí=áëí=ÉåÇÖΩäíáÖ=îÉêäçêÉåK= =
= =
2. Lösungen
409
ÄF= = ÖÉÄìÅÜíÉ=píÉìÉê=ÄÉá=oÉÅÜåìåÖëëíÉääìåÖ= Ó==píÉìÉêâçêêÉâíìê=
PKVVNISM== Z=ORKMMMIMM : NNV ⋅ NV= OKPVQIVS= =
Z==í~íë®ÅÜäáÅÜÉ=píÉìÉêëÅÜìäÇ=
NKRVSISQ== =
=
ÅF= OQTM=
ORKMMMIMM=
~å=
OQMM=
ORKMMMIMM=
=
^ìÑÖ~ÄÉ=RV= =
= wïÉáÑÉäÜ~ÑíÉ=cçêÇÉêìåÖI=Äêìííç= Ó== ï~ÜêëÅÜÉáåäáÅÜÉê=báåÖ~åÖ=
PKQTMIUP== NKPUUIPP==
= =
ENMM=BF= EQM=BF=
Z== ï~ÜêëÅÜÉáåäáÅÜÉê=^ìëÑ~ääI=Äêìííç= Ó== rpí=
OKMUOIRM== PPOIRM==
ENNV=BF= ENV=BF=
ESM=BF= =
Z== ï~ÜêëÅÜÉáåäáÅÜÉê=^ìëÑ~ääI=åÉííç= Ó= îçêÜ~åÇÉåÉ=bt_=
NKTRMIMM== QKOMMIMM==
ENMM=BF= =
= =
Ó=OKQRMIMM==
=
=
Z== eÉê~ÄëÉíòìåÖ= =
^ìÑÖ~ÄÉ=SM= ~F= PSTM= =
=
NKPQMIMM=
~å=
RQRM=
NKPQMIMM=
=
a~= Éë= áã= dÉëÅÜ®Ñíëà~Üê= âÉáåÉ= òïÉáÑÉäÜ~ÑíÉå= cçêÇÉêìåÖÉå= Ö~ÄI= áëí= ~ìÅÜ= âÉáåÉ= bt_=ÄòïK=ÉáåÉ=bt_=áå=e∏ÜÉ=îçå=MIMM=bìêç=åçíïÉåÇáÖK=a~ë=hçåíç=PSTM=ïáêÇ= ~äëç=ìã=ëÉáåÉå=^åÑ~åÖëÄÉëí~åÇ=~ìÑ=MIMM=bìêç=ÜÉê~ÄÖÉëÉíòíK=
ÄF= a~ë=hçåíç=ÉêäáëÅÜíI=Ç~=Éë=åìå=ÉáåÉå=_Éëí~åÇ=îçå=MIMM=bìêç=~ìÑïÉáëíK= =
^ìÑÖ~ÄÉ=SN= ~F= SVRP=
VUMIMM=
~å=
PSUM=
VUMIMM=
ÄF= sçêà~ÜêW= =
= ëáÅÜÉêÉ=cçêÇÉêìåÖÉåI=Äêìííç= Ó= rpí=
PMKPQRIMM== QKUQRIMM==
Z==ëáÅÜÉêÉ=cçêÇÉêìåÖÉåI=åÉííç= =
ORKRMMIMM== =
Ç~îçå=O=B======================== =
ENNV=BF= ENV=BF= ENMM=BF= =
RNMIMM== =
=
=
^âíìÉääÉë=dÉëÅÜ®Ñíëà~ÜêW=
=
=
= ëáÅÜÉêÉ=cçêÇÉêìåÖÉåI=Äêìííç= Ó==rpí=
UUKSRRIMM== = NQKNRRIMM== =
NNV=B= NV=B=
Z==ëáÅÜÉêÉ=cçêÇÉêìåÖÉåI=åÉííç=
TQKRMMIMM= Z=NKQVMIMM : O ⋅ NMM=
NMM=B=
= Ç~îçå=O=B==================== Ó==îçêÜ~åÇÉåÉ=mt_=
NKQVMIMM= = RNMIMM= =
= =
VUMIMM= =
=
=
Z==eÉê~ìÑëÉíòìåÖ= =
410
E. Aufgaben
^ìÑÖ~ÄÉ=SO= ~F= SKNOKW= =
SVRN=
=
QUMM=
OKSTMIMM= RMTIPM==
= ~å=
OQMM=
PKNTTIPM=
OTKPROIUM=
~å=
OQMM=
OTKPROIUM=
NNKSURIUM=
~å=
RMMM=
VKUOMIMM=
=
=
QUMM=
NKUSRIUM=
OPMIMM=
= OUMM=
OTPITM=
=
=
VKNOKW=
=
OQTM=
=
=
ORKNOKW=
=
OQMM=
=
=
=
SNQM=
=
OSMM=
QPITM==
~å=
EZ=VKTMMIMM==H=NOMIMM=F=
=
ÄF= = dÉë~ãíÉê=cçêÇÉêìåÖëÄÉëí~åÇ=~ã=NKNOK= Ó==^ìëÑ~ää=îçã=SKNOK= Ó==wïÉáÑÉäÜ~ÑíÉ=cçêÇÉêìåÖ=îçã=VKNOK= H==kÉìÉ=cçêÇÉêìåÖ=îçã=NRKNOK=
OVMKOOTIMU== PKNTTIPM= OTKPROIUM== NNKSURIUM=
= = = =
Z==ëáÅÜÉêÉ=cçêÇÉêìåÖÉåI=Äêìííç= Ó==rpí=
OTNKPUOITU== QPKPPMIMO==
ENNV=BF= ENV=BF=
Z==ëáÅÜÉêÉ=cçêÇÉêìåÖÉåI=åÉííç=
OOUKMROITS==
ENMM=BF=
=
=
SKUQNIRU== TKNUNIRU==
= =
Z==eÉê~ÄëÉíòìåÖ=
Ó=PQMIMM==
=
=
=
_ìÅÜìåÖW=
=
PSUM=
PQMIMM=
~å=
RQRM=
PQMIMM=
=
ÅF= ëáÅÜÉêÉ=cçêÇÉêìåÖÉåI=åÉííç=Z=
TKNUNIRU ⋅ NMM =Z=OPVKPUSIMM= P
=
^ìÑÖ~ÄÉ=SP= ~F= = hìêëïÉêí=ENPM ⋅ ORIMMF= H==péÉëÉå=
PKORMIMM== POIRM==
Z==_~åâä~ëíëÅÜêáÑí=
PKOUOIRM==
=
= =
=
= Ç~îçå=P=B=mt_= Ó==îçêÜ~åÇÉåÉ=mt_=
NRMM=
PKOUOIRM=
~å=
OUMM=
PKOUOIRM=
=
2. Lösungen
411
ÄF= qÉáäïÉêí=òìã=PNKNOKOMMO=Z=TM=B=îK=PKOUOIRM==Z=OKOVTITR=bìêç== NK==iáÉÖí= áã= cáå~åò~åä~ÖÉîÉêã∏ÖÉå= îçå= h~éáí~äÖÉëÉääëÅÜ~ÑíÉå= ÉáåÉ= åìê= îçêΩJ ÄÉêÖÉÜÉåÇÉ= tÉêíãáåÇÉêìåÖ= îçêI= ëç= Ç~êÑ= áå= ÇÉê= píÉìÉêÄáä~åò= ÇÉê= åáÉÇêáÖÉêÉ= qÉáäïÉêí= åáÅÜí= ~åÖÉëÉíòí= ïÉêÇÉå= Eáå= e~åÇÉäëÄáä~åò= ÜáåÖÉÖÉå= ^ÄëÅÜêÉáJ ÄìåÖëï~ÜäêÉÅÜíFK= bë= ÑáåÇÉí= âÉáåÉ= qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ= EâÉáåÉ= _ìÅÜìåÖF= ëí~ííK= aÉê= tÉêí~åë~íò= ÉåíëéêáÅÜí= ÇÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå= áå= e∏ÜÉ= îçå= PKOUOIRM=bìêçK= OK==_Éá= ÉáåÉê= Ç~ìÉêÜ~ÑíÉå= tÉêíãáåÇÉêìåÖ= áëí= ÇáÉ= ^ÄëÅÜêÉáÄìåÖ= ëíÉìÉêêÉÅÜíäáÅÜ= EïáÉ=~ìÅÜ=Ü~åÇÉäëêÉÅÜíäáÅÜF=mÑäáÅÜíK= =
=
= ^åëÅÜ~ÑÑìåÖëâçëíÉå=
PKOUOIRM==
Ó= qÉáäïÉêí=
OKOVTITR==
Z==qÉáäïÉêí~ÄëÅÜêÉáÄìåÖ= =
_áä~åòJ=ÄòïK=tÉêí~åë~íò=
VUQITR==
=
= TQMM=
VUQITR=
~å=
NRMM=
VUQITR=
=
ÅF= qÉáäïÉêí=òìã=PNKNOKOMMP=Z=NOM=B=îK=PKOUOIRM==Z=PKVPVIMM=bìêç= _Éá= tÉÖÑ~ää= ÇÉê= Ç~ìÉêÜ~ÑíÉå= tÉêíãáåÇÉêìåÖ= Öáäí= Éáå= tÉêí~ìÑÜçäìåÖëÖÉÄçí= Äáë= ã~ñK= òì= ÇÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉåI= ÇáÉ= ÇáÉ= ~ÄëçäìíÉ= tÉêíçÄÉêÖêÉåòÉ= Ç~êëíÉääÉåK= aÉê=_áä~åò~åë~íò=òìã=PNKNOKOMMP=äáÉÖí=~äëç=ÄÉá=PKOUOIRM=bìêçK= =
=
wìëÅÜêÉáÄìåÖW=
=
NRMM=
VUQITR=
~å=
RQQM=
VUQITR=
~å=
OUMM=
PKOUOIRM=
=
ÇF= MNKNMKOMMOW= =
OTOM=
PKOUOIRM=
=
=
=
fã= rãä~ìÑîÉêã∏ÖÉå=ÜÉêêëÅÜí=å~ÅÜ=píÉìÉêêÉÅÜí=Éáå=^ÄïÉêíìåÖëîÉêÄçí=ÄÉá=îçêΩJ ÄÉêÖÉÜÉåÇÉêI=ÉáåÉ=^ÄïÉêíìåÖëéÑäáÅÜí=ÄÉá=Ç~ìÉêÜ~ÑíÉê=tÉêíãáåÇÉêìåÖK=
=
=
=
PNKNOKOMMOW=
=
TQOM=
VUQITR=
~å=
OTOM=
VUQITR=
=
=
eáåëáÅÜíäáÅÜ= wìëÅÜêÉáÄìåÖ= ÖÉäíÉå= áã= rãä~ìÑîÉêã∏ÖÉåI= ÇáÉëÉäÄÉå= sçêëÅÜêáÑíÉå= ïáÉ=áã=^åä~ÖÉîÉêã∏ÖÉåK=
=
=
=
PNKNOKOMMPW=
=
OTOM=
VUQITR=
~å=
RTUP=
=
^ìÑÖ~ÄÉ=SQ= ~F=
=
= = hìêëïÉêí= H==péÉëÉå=EN=BF=
NKRMMKMMMIMM== NRKMMMIMM==
Z= ^åëÅÜ~ÑÑìåÖëâçëíÉå=
NKRNRKMMMIMM==
VUQITR=
412
E. Aufgaben =
=
^åò~Üä=ÇÉê=^âíáÉå=Z=NKRMMKMMMIMM : SMIMMLpíΩÅâ=Z=ORKMMM=píΩÅâ= =
=
^åíÉáä=~ã=ÖÉòÉáÅÜåÉíÉå=h~éáí~ä=Z=
EORKMMMI MM ⋅ ORF ⋅ NMM =Z=OMIUP=B= PKMMMKMMMI MM
=
== k~ÅÜ=¬=OTN=f=ed_=äáÉÖí=ÉáåÉ=_ÉíÉáäáÖìåÖ=áã=wïÉáÑÉä=Ç~åå=îçêI=ïÉåå=ÇÉê=^åíÉáä= ÇÉë= ^âíáÉåé~âÉíë= ~ã= ÖÉòÉáÅÜåÉíÉå= h~éáí~ä= OM= B=ΩÄÉêëíÉáÖíI= ï~ë= áå= ÇáÉëÉê= ^ìÑJ Ö~ÄÉ=ÇÉê=c~ää=áëíK= ÄF= a~=hìêëëÅÜï~åâìåÖÉå=ÄÉá=^âíáÉå=åçêã~ä=ëáåÇI=áëí=Ç~îçå=~ìëòìÖÉÜÉåI=Ç~ëë=åìê= ÉáåÉ=îçêΩÄÉêÖÉÜÉåÇÉ=tÉêíãáåÇÉêìåÖ=îçêäáÉÖíK=aKÜK=ëçïçÜä=áå=ÇÉê=pÅÜäìëëÄáä~åò= OMMM= ~äë= ~ìÅÜ= OMMN= áëí= Ç~ë= ^âíáÉåé~âÉí= òì= ëÉáåÉå= ^åëÅÜ~ÑÑìåÖëâçëíÉå= îçå= NKRNRKMMMIMM=bìêç=~åòìëÉíòÉåK=báåÉ=^ÄëÅÜêÉáÄìåÖ=~ìÑ=ÇÉå=åáÉÇêáÖÉêÉå=qÉáäïÉêí= áëí=åáÅÜí=òìä®ëëáÖK= ÅF= _Éá=Ç~ìÉêÜ~ÑíÉê=tÉêíãáåÇÉêìåÖ=ÄÉëíÉÜí=^ÄëÅÜêÉáÄìåÖëéÑäáÅÜíW= =
=
TQMM= NKRNRKMMMIMM=
~å=
NPMM=
NKRNRKMMMIMM=
=
^ìÑÖ~ÄÉ=SR= ~F= = = ^_=
PKMMM=píΩÅâ= =
H==wìÖ®åÖÉ=
SKOMM=píΩÅâ= Z=ENKOMM=H=OKTMM=H=RMM=H=NKVMMF=Ó=NMM=
Ó= sÉêÄê~ìÅÜ=
UKMMM=píΩÅâ= =
Z==p_=
NKOMM=píΩÅâ= =
=
=
=
=
jÉåÖÉ=áå=píK=
ibm=
^_=
=
PKMMM=
ONKMPK= =
NKOMM=
ORKMTK= =
OKTMM=
MNKNMK= =
RMM=
PNKNOK= = = N
=
NKVMM= VKPMMG=
=
OMQIMM= QUSIMM= NMRIMM= QNUIMM= =
=
=
=
_ÉòìÖëâçëíÉå= mêÉáëå~ÅÜä®ëëÉ=
=
=
=
NMMIMM=
=
MIMM=
=
RMIMM=
=
NMMIMM=
=
= = = =
=
^â= EbìêçF=
SVMIMM= N
OVPIUM=
O
QQOIVQ=
P
NPQIMM=
Q
QSPIRS=
NMIOM= = QPIMS= = ONIMM= = RQIQQ= =
OKMOQIPM=
=R=B=îK=OMQIMM=
O=
T=B=îK=QUSIMM=H=O=B=îK=EQUSIMM=Ó=T=BF=Z=PQIMO=H=O=B=îK=QRNIVU==Z=PQIMO=H=VIMQ== NMM=píΩÅâ ⋅ MION=bìêçLpíΩÅâ=
P= Q=
R=B=îK=QNUIMM=H=_çåìë=Z=OMIVM=H=PPIRQ=
G=ÜáÉê=oΩÅâëÉåÇìåÖ=åçÅÜ=ÉåíÜ~äíÉå= =
=
2. Lösungen
413
_çåìëÄÉêÉÅÜåìåÖW= =
iáÉÑÉêìåÖW=ONKMPK=
NVPIUM== Z=OMQIMM=Ó=NMIOM==
iáÉÑÉêìåÖW=ORKMTK=
QQOIVQ== Z=QUSIMM=Ó=QPIMS==
iáÉÑÉêìåÖW=MNKNMK=
UQIMM== Z=NMRIMM=Ó=ONIMM==
iáÉÑÉêìåÖW=PNKNOK=
PVTINM== Z=QNUIMM=Ó=OMIVM==
Z=dÉë~ãíï~êÉåïÉêí=
=
NKNNTIUQ== → _çåìë=Z=P=B=îK=NKNNTIUQ=Z=PPIRQ=bìêç=
= →=Õ=^â=Z=OKMOQIPM=bìêç=W=EVKPMM=Ó=NMMF=píΩÅâ=Z=MIOO=bìêçLpíΩÅâ= = _ÉïÉêíìåÖW= tÉêí=ÇK=p_=å~ÅÜ=Õ=^â=Z=NKOMM=píΩÅâ ⋅ MIOO=bìêç=LpíΩÅâ=Z=OSQIMM= tÉêí=ÇK=p_=å~ÅÜ=qt=Z=NKOMM=píΩÅâ ⋅ MIOR=bìêçLpíΩÅâ=Z=PMMIMM=
=
qt=[=^â → _áä~åò~åë~íò=Z=OSQIMM=
=
k~ÅÜ=ÇÉã=^åëÅÜ~ÑÑìåÖëïÉêíéêáåòáé=ëáåÇ=ÇáÉ=^eh=ÇáÉ=~ÄëçäìíÉ=tÉêíçÄÉêÖêÉåòÉK= a~ÜÉê= Ç~êÑ= ÇÉê= Ü∏ÜÉêÉ= qÉáäïÉêí= ïÉÇÉê= å~ÅÜ= e~åÇÉäëJ= åçÅÜ= å~ÅÜ= píÉìÉêêÉÅÜí= ~åÖÉëÉíòí=ïÉêÇÉåK=
=
ÄF= sÉêÄê~ìÅÜ=Z=^_=H=wìÖ®åÖÉ=Ó=p_= =
sÉêÄê~ìÅÜ=Z=SVMIMM=H=NKPPQIPM=Ó=OSQIMM=Z=NKTSMIPM=
=
ÅF= =
p= UMMM=
===OMOM=
e= = p=
SVMIMM= UMNM=
OSQIMM= = QQMM=
GNVPIUM= QQMM=
ONIMM=
= SMOM=
QOSIMM= = QQMM=
GQRNIVU= SMOO=
QOIRU=
NMRIMM= UMOM=
NKTSMIPM=
=
SVMIMM= =
SVMIMM= = QQMM=
=
= =
= = QQMM=
G=å~ÅÜ=o~Ä~íí~ÄòìÖ=
= = SMOM=
ORMIMM
=
=
=
= = OMOM=
QOSIMM
=
=
= =
= = = ==SMON=
= = = = = = e= = p=
QQMM= QQMM=
NMMIMM RMIMM
SMOM= =
QQMM=
NMMIMM
=
= = =
=
ORMIMM
=
ORMIMM= = =
=
=
e=
=
= = p=
=
=============SMOM=
=
ORMIMM= = SMOM= = = =
GPVTINM= =
NKUOPIUU = = =============SMOO=
=
NKUOPIUU= = e=
QOIRU
QQMM= QQMM=
VIMQ= PPIRQ=
QOIRU
=
QOIRU=
= =
=
414
E. Aufgaben
sçê~ÄëÅÜäìëëÄìÅÜìåÖÉåW= SMOM=
ORMIMM=
~å=
SMON=
ORMIMM=
SMOO=
QOIRU=
~å=
SMOM=
QOIRU=
=
^ÄëÅÜäìëëÄìÅÜìåÖÉåW= UMNM=
OSQIMM=
~å=
OMOM=
OSQIMM=
UMOM=
NKTSMIPM=
~å=
SMOM=
NKTSMIPM=
=
^ìÑÖ~ÄÉ=SS= ~F=
= = j~íÉêá~äâçëíÉå=EZcj=H=jdhF= H==cÉêíáÖìåÖëâçëíÉå=EZ=ci=H=cdh=H=pbhcF=
NQIRM=bìêçLpí= NMIOM=bìêçLpí=
Z==tÉêíìåíÉêÖêÉåòÉ=å~ÅÜ=píÉìÉêêÉÅÜí= H==stdh=ER=BF=
OQITM=bìêçLpí= NIOQ=bìêçLpí=
Z==tÉêíçÄÉêÖêÉåòÉ=å~ÅÜ=píÉìÉêêÉÅÜí=
ORIVQ=bìêçLpí=
=
_Éëí~åÇëîÉê®åÇÉêìåÖ=Z=wìÖ®åÖÉ=Ó=^ÄÖ®åÖÉ=Z=PMM=píK=Ó=QMM=píK=Z=Ó=NMM=píK= =
a~ãáí=ÇÉê=p_=ã∏ÖäáÅÜëí=ÖÉêáåÖ=~ìëÖÉïáÉëÉå=ïáêÇI=ãìëë=ÉáåÉ=ÜçÜÉ=_Éëí~åÇëãáåÇÉJ êìåÖ=ÖÉÄìÅÜí=ïÉêÇÉåK=aáÉ=_Éëí~åÇëîÉê®åÇÉêìåÖ=ïáêÇ=~äëç=áå=ÇáÉëÉã=c~ää=òìê=tÉêíJ çÄÉêÖêÉåòÉ=~åÖÉëÉíòíK= _Éëí~åÇëãáåÇÉêìåÖ=Z=ORIVQ=bìêçLpí ⋅ NMM=pí=Z=OKRVPIRM= =
_ìÅÜìåÖW= =
ROMN=
OKRVPIRM=
~å=
ONMM=
OKRVPIRM=
=
=
ÄF= aáÉ=_Éëí~åÇîÉê®åÇÉêìåÖÉå=ïÉêÇÉå=áã=cçäÖÉåÇÉå=òìê=sÉêÉáåÑ~ÅÜìåÖ=ÇáêÉâí=áå=Ç~ë= e~ìéíâçåíç=ROMM=ÉáåÖÉÄìÅÜíK=aáÉ=hçåíÉå=ROMN=ìåÇ=ROMO=ïÉêÇÉå=~äëç=åáÅÜí=Éê∏ÑÑJ åÉí=ìåÇ=Ç~åå=ΩÄÉê=ROMM=~ÄÖÉëÅÜäçëëÉåK= =======
p=
===ONMM=
UMMM= NPKQRMIMM= UMNM=
=
= = p=
=
= ROMM=
NPKQRMIMM= = = = ==ROMM=
e= = p= NMKURSIRM= = UMMM=
OKRVPIRM= = ROMM=
NPKQRMIMM= = = = = = e= = p=
=============OOMM= QKRMMIMM= UMNM=
PKQMMIMM= =
TKVMMIMM= = = = =============UMOM=
ONMM= UMOM=
OKRVPIRM= OOMM= UMSIRM= =
PKQMMIMM= = = = = =
= ROMM= = =
=
PKQMMIMM= =
PKQMMIMM= = =
= =
e= TKVMMIMM= =
TKVMMIMM=
= e= UMSIRM= =
=
2. Lösungen
415
^ìÑÖ~ÄÉ=ST= ~F= SMMM= =
OPKMMMIMM=
~å=
QQMM=
EZ=OMKMMM ⋅ NINRF=
OPKMMMIMM=
=
ÄF= NK=qÉáäïÉêí=Z=OMKMMMIMM ⋅ NIPM=Z=OSKMMMIMM=bìêç= =
_áä~åò~åë~íò=Z=OPKMMMIMM==
=
_ÉÖêΩåÇìåÖW=a~=ÉáåÉ=hìêëëÅÜï~åâìåÖ=áå=ÇáÉëÉã=c~ää=~äë=åìê=îçêΩÄÉêÖÉÜÉåÇÉ= tÉêíÉêÜ∏ÜìåÖ=ÄÉíê~ÅÜíÉí=ïÉêÇÉå=â~ååI=Ç~êÑ=ÇÉê=Ü∏ÜÉêÉ=qÉáäïÉêí=áå=ÇÉê=píÉìÉêJ Äáä~åò=åáÅÜí=~åÖÉëÉíòí=ïÉêÇÉåK=
=
OK=qÉáäïÉêí=Z=OMKMMMIMM ⋅ NIMR=Z=ONKMMMIMM=bìêç=
=
_áä~åò~åë~íò=Z=OPKMMMIMM==
=
_ÉÖêΩåÇìåÖW= aÉê= ÄÉá= ÇÉê= _ÉÖêΩåÇìåÖ= ÇÉê= sÉêÄáåÇäáÅÜâÉáí= ÖÉÄìÅÜíÉ= oΩÅâò~ÜJ äìåÖëÄÉíê~Ö=ëíÉääí=ÇáÉ=~ÄëçäìíÉ=_ÉïÉêíìåÖëìåíÉêÖêÉåòÉ=Ç~êK=aÉê=åáÉÇêáÖÉêÉ=qÉáäJ ïÉêí=ÄäÉáÄí=~äëç=ìåÄÉêΩÅâëáÅÜíáÖíK=
=
ÅF= §ÄÉêïÉáëìåÖëÄÉíê~Ö=Z=OMKMMM ⋅ NIOM=Z=OQKMMMIMM=bìêç= =
=
QQMM=
=
SMMM=
OPKMMMIMM= NKMMMIMM==
= ~å=
OUMM=
OQKMMMIMM=
=
^ìÑÖ~ÄÉ=SU= ~F= =
_áä~åòëíáÅÜí~Ö=EPNKNOKF=
~äíÉë=g~Üê=
åÉìÉë=g~Üê=
P=jçå~íÉ== EOKQMMIMM : RF ⋅ P=Z=NKQQMIMM=bìêç=
O=jçå~íÉ== EOKQMMIMM : RF ⋅ O=Z=VSMIMM=bìêç=
=
=
_ìÅÜìåÖ=ÇÉë=w~ÜäìåÖëÉáåÖ~åÖëW=
=
OUMM=
OKQMMIMM=
~å=
RQMN=
OKQMMIMM=
=
=
sçê~ÄëÅÜäìëëÄìÅÜìåÖ=~ã=PNKNOKW=
=
RQMN=
VSMIMM=
~å=
QVMM=
VSMIMM=
=
ÄF= _ìÅÜìåÖ=ÇÉë=w~ÜäìåÖëÉáåÖ~åÖëW= =
OUMM=
NSIVU=
~å=
RTNM=
NSIVU=
=
=
bë=Ü~åÇÉäí=ëáÅÜ=ÜáÉê=òï~ê=ìã=ÉáåÉå=w~ÜäìåÖëÉáåÖ~åÖ=áã=k~ÅÜÜáåÉáåI=ÇçÅÜ=ïáêÇ= ÇìêÅÜ=ÇáÉëÉå=dÉëÅÜ®ÑíëîçêÑ~ää=âÉáåÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ=ÉêÑçêÇÉêäáÅÜK=aÉê=ÖÉJ ë~ãíÉ=bêíê~Ö=áëí=ÇÉê=~âíìÉääÉå=oÉÅÜåìåÖëéÉêáçÇÉ=òìòìçêÇåÉåK= =
=
ÅF= dÉë~ãíÉê=wáåë=Z= NRKMMMI MM ⋅ UI R ⋅ NUM =Z=SPTIRM=bìêç= NMM ⋅ PSM
=
=
416
E. Aufgaben
_áä~åòëíáÅÜí~Ö=EPNKNOKF=
~äíÉë=g~Üê=
åÉìÉë=g~Üê=
O=jçå~íÉ== ESPTIRM : SF ⋅ O=Z=ONOIRM=bìêç= =
=
=
sçê~ÄëÅÜäìëëÄìÅÜìåÖ=~ã=PNKNOKW=
=
TRNM=
ONOIRM=
~å=
QUVM=
Q=jçå~íÉ== ESPTIRM : SF ⋅ Q=Z=QORIMM=bìêç=
ONOIRM=
= =
_ìÅÜìåÖ=ÇÉë=w~ÜäìåÖë~ìëÖ~åÖëW=
=
QUVM=
ONOIRM=
=
=
TRNM=
QORIMM==
~å=
OUMM=
SPTIRM=
=
^ìÑÖ~ÄÉ=SV= ~F= bê∏ÑÑåìåÖ=ÇÉë=hçåíçë=QVMMW=^åÑ~åÖëÄÉëí~åÇ=PTMIMM=bìêç= ÄF= ^ÄëÅÜäìëë=ÇÉë=hçåíçë=OSVMW=p~äÇç=NRMIMM=bìêç= ÅF= sçê~ÄëÅÜäìëëÄìÅÜìåÖ= òìê= _áäÇìåÖ= ÉáåÉê= ~âíáîÉå= oÉÅÜåìåÖë~ÄÖêÉåòìåÖ= ÑΩê= ÉáJ åÉå=jáÉíJ=çÇÉê=m~ÅÜí~ìÑï~åÇ=áå=e∏ÜÉ=îçå=PQMIMM=bìêçK= ÇF= ^ìÑä∏ëìåÖ=ÉáåÉê=é~ëëáîÉå=oÉÅÜåìåÖë~ÄÖêÉåòìåÖI=ìã=ÇÉã=åÉìÉå=dÉëÅÜ®Ñíëà~Üê= ÉáåÉå=wáåëÉêíê~Ö=îçå=NKPMMIMM=bìêç=òìòìçêÇåÉåK= ÉF= jáÉíJ=çÇÉê=m~ÅÜíÉáåå~ÜãÉå=áå=e∏ÜÉ=îçå=TMMIMM=bìêçI=îçå=ÇÉåÉå=QMMIMM=bìêç= ÇÉê=~äíÉå=oÉÅÜåìåÖëéÉêáçÇÉ=òìÖÉçêÇåÉí=ïìêÇÉåI=ÖÉÜÉå=áã=k~ÅÜÜáåÉáå=~ìÑ=ÇÉã= _~åââçåíç=ÉáåK= ÑF= báåÉ= ëçåëíáÖÉ= sÉêÄáåÇäáÅÜâÉáí= îçå= STMIMM= bìêç= ÑΩê= iÉ~ëáåÖ~ìÑïÉåÇìåÖÉå= ïáêÇ= ~ã=_áä~åòëíáÅÜí~Ö=ÉáåÖÉêáÅÜíÉíK=a~=âÉáåÉ=rpí=ÖÉÄìÅÜí=ïáêÇI=ä~Ö=åçÅÜ=âÉáå=_ÉäÉÖ= îçêK= ÖF==aáÉëÉê=_ìÅÜìåÖëë~íò=áëí=åáÅÜí=òìä®ëëáÖI=Ç~=bêÑçäÖëâçåíÉå=âÉáåÉå=^åÑ~åÖëÄÉëí~åÇ== ÄÉëáíòÉå=ìåÇ=ëçãáí=~ìÅÜ=åáÅÜí=ΩÄÉê=Ç~ë=bê∏ÑÑåìåÖëÄáä~åòâçåíç=Éê∏ÑÑåÉí=ïÉêÇÉå= â∏ååÉå=ÄòïK=ÇΩêÑÉåK= =
^ìÑÖ~ÄÉ=TM= ~F= _áäÇìåÖ=ÇÉê=oΩÅâëíÉääìåÖW= =
SQQM= OKMMMKMMMIMM=
~å=
PTMM=
OKMMMKMMMIMM=
=
=
m~ëëáîáÉêìåÖW=
=
PTMM= OKMMMKMMMIMM=
~å=
UMNM=
OKMMMKMMMIMM=
ÄF= PTMM= NMMKMMMIMM=
~å=
RQUM=
NMMKMMMIMM=
~å=
OUMM=
RMMIMM=
=
=
ÅF= SQQM=
RMMIMM=
=
= =
eáåïÉáëW=aáÉ=oΩÅâëíÉääìåÖ=ïáêÇ=ÇìêÅÜ=ÇáÉëÉ=w~ÜäìåÖ=åáÅÜí=ÄÉêΩÜêíK=
2. Lösungen
417
^ìÑÖ~ÄÉ=TN= PVMM=
NOKPMMIMM=
OSMM=
SMUIMM=
=
=
=
=
~å=
OURM=
NNKMMUIMM=
=
RQUM=
NKVMMIMM=
=
tÉêí=~ìÑ=OSMM=Z=NV=B=îK=PKOMMIMM=Z=SMUIMM==Eåìê=^åï~äíëâçëíÉå=ëíÉìÉêéÑäáÅÜíáÖF= tÉêí=~ìÑ=OUMM=Z=NMKQMMIMM==H=SMUIMM==Z=NNKMMUIMM== tÉêí=~ìÑ=RQUM=Z=NOKPMMIMM=Ó=NMKQMMIMM==Z=NKVMMIMM= = ^ìÑÖ~ÄÉ=UO= =
p=
e=
========dìs=å~ÅÜ=rhs= N
O
^ìÑï~åÇ=~ÄÖÉëK=jÉåÖÉ = kÉìíê~äÉê=^ìÑï~åÇ= dÉïáåå=
NQSKMMMIMM= bêä∏ëÉ=~ÄÖÉëK=jÉåÖÉ = NRKMMIMM= = OKOMMIMM= =
NSPKOMMIMM= = =
=
NSPKOMMIMM= =
NSPKOMMIMM=
=
_ÉêÉÅÜåìåÖëÜáåïÉáëÉW= NW= RMKMMMIMM : RMM ⋅ PMM==
Z== PMKMMMIMM=
=
UMKMMMIMM=H=OMM ⋅ NUMIMM==Z== NNSKMMMIMM=
=
=
= NQSKMMMIMM=
OW= PMM ⋅ NRMIMMHSMM ⋅ NVTIMM=Z=NSPKOMMIMM= = = p= ========dìs=å~ÅÜ=dhs= P
^ìÑï~åÇ=éêçÇK=jÉåÖÉ = kÉìíê~äÉê=^ìÑï~åÇ= Q _Éëí~åÇëãáåÇÉêìåÖ = dÉïáåå=
NPMKMMMIMM= bêä∏ëÉ=~ÄÖÉëK=jÉåÖÉ= R NRKMMMIMM= _Éëí~åÇëÉêÜ∏ÜìåÖ = PSKMMMIMM= = OKOMMIMM= =
NSPKOMMIMM= OMKMMMIMM= = =
=
NUPKOMMIMM= =
NUPKOMMIMM=
=
_ÉêÉÅÜåìåÖëÜáåïÉáëÉW= PW= RMKMMMIMM=H=UMKMMMIMM=Z=NPMKMMMIMM= QW= OMM ⋅ NUMIMM=Z=PSKMMMIMM= RW= RMKMMMIMM : RMM ⋅ OMM=Z=OMKMMMIMM=
=
e=
= =
ANHANG = Hier im Anhang finden Sie einen für Lernzwecke verkürzten und modifizierten Auszug aus dem Industriekontenrahmen (Kontenplan). Auf eine detaillierte Darstellung der Kontenklasse 9 (Kosten- und Leistungsrechnung) wurde dabei verzichtet, da es sich hier um kein Thema der Buchführung handelt. Diesen Kontenplan finden Sie in digitaler Form auch im Online-Service. Im Online-Service finden Sie außerdem zwei Dokumente zur Auffrischung Ihrer Kenntnisse der Prozent- und Zinsrechnung.
Übungskontenplan gemäß IKR = hçåíÉåâä~ëëÉ=M ^âíáî~ fãã~íÉêáÉääÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ==ìåÇ=p~ÅÜ~åäÖÉå MM ^ìëëíÉÜÉåÇÉ=báåä~ÖÉå=ÄÉá=h~éáí~äÖÉëÉääëÅÜ~ÑíÉåW=~ìÑ=Ç~ë ÖÉòÉáÅÜåÉíÉ=h~éáí~äI=ÄÉá=hçãã~åÇáíÖÉëÉääëÅÜ~ÑíÉåW ~ìëëíÉÜÉåÇÉ=hçãã~åÇáíÉáåä~ÖÉåF MMNM=kçÅÜ=åáÅÜí=ÉáåÖÉÑçêÇÉêíÉ=báåä~ÖÉå= ========E¬=OTO=f=pK=O=ed_F MMOM=báåÖÉÑçêÇÉêíÉ=báåä~ÖÉå=E¬=OTO=f=pK=O=ed_F MN ^ìÑïÉåÇìåÖÉå=ÑΩê=ÇáÉ=fåÖ~åÖëÉíòìåÖ=ìåÇ=bêïÉáíÉêìåÖ ÇÉë=dÉëÅÜ®ÑíëÄÉíêáÉÄÉë=E¬=OSV=ed_F fãã~íÉêáÉääÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ=E¬=OQU=ff=ed_F MO hçåòÉëëáçåÉåI=ÖÉïÉêÄäK=pÅÜìíòêÉÅÜíÉ=ìåÇ=®ÜåäáÅÜÉ= oÉÅÜíÉ=ìåÇ=tÉêíÉ=ëçïáÉ=iáòÉåòÉå=~å=ëçäÅÜÉå=oÉÅÜíÉå= ìåÇ=tÉêíÉå MONM=hçåòÉëëáçåÉå MOOM=dÉïÉêÄäáÅÜÉ=pÅÜìíòêÉÅÜíÉ MOPM=ûÜåäáÅÜÉ=oÉÅÜíÉ=ìåÇ=tÉêíÉ MOQM=iáòÉåòÉå=~å=oÉÅÜíÉå=ìåÇ=tÉêíÉå MP dÉëÅÜ®ÑíëJ=çÇÉê=cáêãÉåïÉêí MPNM=dÉëÅÜ®ÑíëJ=çÇÉê=cáêãÉåïÉêí MPOM=sÉêëÅÜãÉäòìåÖëãÉÜêïÉêí MQ dÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå=~ìÑ=áãã~íÉêáÉääÉ=sÉêã∏ÖÉåëJ ÖÉÖÉåëí®åÇÉ p~ÅÜ~åä~ÖÉå MR dêìåÇëíΩÅâÉI=ÖêìåÇëíΩÅâëÖäÉáÅÜÉ=oÉÅÜíÉ=ìåÇ=_~ìíÉå= ÉáåëÅÜäK=ÇÉê=_~ìíÉå=~ìÑ=ÑêÉãÇÉå=dêìåÇëíΩÅâÉå MRMM=råÄÉÄ~ìíÉ=dêìåÇëíΩÅâÉ MRNM=_ÉÄ~ìíÉ=dêìåÇëíΩÅâÉ= MRPM=_ÉíêáÉÄëÖÉÄ®ìÇÉ MRQM=sÉêï~äíìåÖëÖÉÄ®ìÇÉ MRRM=^åÇÉêÉ=_~ìíÉå MRSM=dêìåÇëíΩÅâëÉáåêáÅÜíìåÖÉå MRTM=dÉÄ®ìÇÉÉáåêáÅÜíìåÖÉå MRVM=tçÜåÖÉÄ®ìÇÉ MS cêÉá
=
MT qÉÅÜåáëÅÜÉ=^åä~ÖÉå=ìåÇ=j~ëÅÜáåÉå MTMM=^åä~ÖÉå=ìåÇ=j~ëÅÜáåÉå=ÇÉê=båÉêÖáÉîÉêëçêÖìåÖ MTNM=^åä~ÖÉå=ÇÉê=j~íÉêá~ää~ÖÉêìåÖ=ìåÇ=JÄÉêÉáíëíÉääìåÖ MTOM=^åä~ÖÉå=ìåÇ=j~ëÅÜáåÉå=ÇÉê=ãÉÅÜ~åáëÅÜÉå=j~íÉêá~äJ =========ÄÉ~êÄÉáíìåÖI=JîÉê~êÄÉáíìåÖ=ìåÇ=Jìãï~åÇäìåÖ MTPM=^åä~ÖÉå=ÑΩê=t®êãÉJI=h®äíÉJ=ìåÇ=ÅÜÉãáëÅÜÉ=mêçòÉëëÉ= =========ëçïáÉ=®ÜåäáÅÜÉ=^åä~ÖÉå MTQM=^åä~ÖÉå=ÑΩê=^êÄÉáíëëáÅÜÉêÜÉáí=ìåÇ=rãïÉäíëÅÜìíò MTRM=qê~åëéçêí~åä~ÖÉå=ìåÇ=®ÜåäáÅÜÉ=_ÉíêáÉÄëîçêêáÅÜíìåÖÉå MTSM=sÉêé~ÅâìåÖë~åä~ÖÉå=ìåÇ=Jã~ëÅÜáåÉå MTTM=pçåëíáÖÉ=^åä~ÖÉå=ìåÇ=j~ëÅÜáåÉå MTUM=oÉëÉêîÉã~ëÅÜáåÉå=ìåÇ=J~åä~ÖÉåíÉáäÉ MTVM=dÉêáåÖïÉêíáÖÉ=^åä~ÖÉå=ìåÇ=j~ëÅÜáåÉå MU ^åÇÉêÉ=^åä~ÖÉåI=_ÉíêáÉÄëJ=ìåÇ=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ MUMM=^åÇÉêÉ=^åä~ÖÉå MUNM=tÉêâëí®ííÉåÉáåêáÅÜíìåÖ MUOM=tÉêâòÉìÖÉI=tÉêâëÖÉê®íÉ=ìK=jçÇÉääÉI=mêΩÑJ=ìK= =========jÉëëãáííÉä MUPM=i~ÖÉê=ìåÇ=qê~åëéçêíÉáåêáÅÜíìåÖÉå MUQM=cìÜêé~êâ MURM=pçåëíáÖÉ=_ÉíêáÉÄë~ìëëí~ííìåÖ MUSM=_ΩêçãëÅÜáåÉåI=lêÖ~åáë~íáçåëãáííÉä=ìåÇ= ========hçããìåáâ~íáçåë~åä~ÖÉå MUTM=_Ωêçã∏ÄÉä=ìåÇ=ëçåëíK=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ MUUM=oÉëÉêîÉíÉáäÉ=ÑΩê=_ÉíêáÉÄëJ=ìK=dÉëÅÜ®Ñíë~ìëëí~ííìåÖ MUVM=dÉêáåÖïÉêíáÖÉ=dÉÖÉåëí®åÇÉ=ÇÉê=_ÉíêáÉÄëJ=ìåÇ= ========dÉëÅÜ®Ñíë~ìëëí~ííìåÖ MV dÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå=ìåÇ=^åä~ÖÉå=áã=_~ì MVMM=dÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå=~ìÑ=p~ÅÜ~åä~ÖÉå MVRM=^åä~ÖÉå=áã=_~ì
422
Anhang
hçåíÉåâä~ëëÉ=N ^âíáî~
hçåíÉåâä~ëëÉ=O ^âíáî~ rãä~ìÑîÉêã∏ÖÉå=ìåÇ ~âíáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ
cáå~åò~åä~ÖÉå N cáå~åò~åä~ÖÉå NM cêÉá NN ^åíÉáäÉ=~å=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå E¬=OTN=ff=ed_F NNMM=J=~å=ÉáåÉã=ÜÉêêëÅÜÉåÇÉå=çÇÉê ==========ÉáåÉã=ãáí=jÉÜêÜÉáí=ÄÉíÉáäáÖíÉå= ==========råíÉêåÉÜãÉåI=ÇÉê=hçåòÉêåãìííÉê ==========qçÅÜíÉêìåíÉêåÉÜãÉå=ìåÇ=ëçåëíáÖÉå ==========îÉêÄK=råíÉêåÉÜãÉå NO ^ìëäÉáÜìåÖÉå=~å=îÉêÄK=råíÉêåÉÜãÉå NOMM=J=ÖÉëáÅÜÉêí NORM=J=ìåÖÉëáÅÜÉêí NP _ÉíÉáäáÖìåÖÉå=E¬=OTN=f=ed_F NPMM=_ÉíÉáäáÖìåÖÉå=~å=~ëëçòááÉêíÉå= ========råíÉêåÉÜãÉå NPRM=^åÇÉêÉ=_ÉíÉáäáÖìåÖÉå NQ ^ìëäÉáÜìåÖÉå=~å=råíÉêåÉÜãÉå=ãáí ÇÉåÉå=Éáå=_ÉíÉáäáÖìåÖëîÉêÜ®äíåáë=ÄÉëíÉÜí NQMM=J=ÖÉëáÅÜÉêí NQRM=J=ìåÖÉëáÅÜÉêí NR tÉêíé~éáÉêÉ=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë NRMM=pí~ãã~âíáÉå NRNM=sçêòìÖë~âíáÉå NROM=dÉåìëëëÅÜÉáåÉ NRPM=fåîÉëíãÉåíòÉêíáÑáâ~íÉ NRQM=dÉïáååçÄäáÖ~íáçåÉå NRRM=t~åÇÉäëÅÜìäÇîÉêëÅÜêÉáÄìåÖÉå NRSM=cÉëíîÉêòáåëäáÅÜÉ=tÉêíé~éáÉêÉ NRUM=léíáçåëëÅÜÉáåÉ NRVM=pçåëíáÖÉ=tÉêíé~éáÉêÉ NS pçåëíáÖÉ=^ìëäÉáÜìåÖÉå=Ecáå~åò~åä~ÖÉåF NSMM=dÉåçëëÉåëÅÜ~Ñíë~åíÉáäÉ NSNM=dÉëáÅÜÉêíÉ=ëçåëíáÖÉ=^ìëäÉáÜìåÖÉå NSPM=råÖÉëáÅÜíÉêÉ=ëçåëíáÖÉ=^ìëäÉáÜìåÖÉå NSQM=^ìëäÉáÜìåÖÉå=~å=jáí~êÄÉáíÉêI=~å=lêÖ~åJ ========ãáíÖäáÉÇÉê=ìåÇ=~å=dÉëÉääëÅÜ~ÑíÉê NSVM=§ÄêáÖÉ=ëçåëíáÖÉ=cáå~åò~åä~ÖÉå NT cêÉá NU cêÉá NV cêÉá
sçêê®íÉ OM oçÜJI=eáäÑëJ=ìåÇ=_ÉíêáÉÄëëíçÑÑÉ OMMM=oçÜëíçÑÑÉLcÉêíáÖìåÖëã~íÉêá~ä ========OMMN=_ÉòìÖëâçëíÉå ========OMMO=k~ÅÜä®ëëÉ OMNM=sçêéêçÇìâíÉLcêÉãÇÄ~ìíÉáäÉ ========OMNN=_ÉòìÖëâçëíÉå ========OMNO=k~ÅÜä®ëëÉ OMOM=eáäÑëëíçÑÑÉ ========OMON=_ÉòìÖëâçëíÉå ========OMOO=k~ÅÜä®ëëÉ OMPM=_ÉíêáÉÄëëíçÑÑÉ ========OMPN=_ÉòìÖëâçëíÉå ========OMPO=k~ÅÜä®ëëÉ OMTM=pçåëíáÖÉë=j~íÉêá~ä ON råÑÉêíáÖÉ=bêòÉìÖåáëëÉI=ìåÑÉêíáÖÉ=iÉáëíìåÖÉå ONMM=råÑÉêíáÖÉ=bêòÉìÖåáëëÉ ONVM=råÑÉêíáÖÉ=iÉáëíìåÖÉå OO cÉêíáÖÉ=bêòÉìÖåáëëÉ=ìåÇ=t~êÉå OOMM=cÉêíáÖÉ=bêòÉìÖåáëëÉ OOUM=t~êÉå=Ee~åÇÉäëï~êÉåF ========OOUN=_ÉòìÖëâçëíÉå ========OOUO=k~ÅÜä®ëëÉ OP dÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå=~ìÑ=sçêê®íÉ OPMM=dÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå=~ìÑ=sçêê®íÉ cçêÇÉêìåÖÉå=ìåÇ=ëçåëíK=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ=EOQJOSF OQ cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå OQMM=cçêÇÉêìåÖÉå=~ìë=iáÉÑÉêìåÖÉå=ìK=iÉáëíìåÖÉå OQRM=tÉÅÜëÉäÑçêÇÉêìåÖÉå=~K=iáÉÑK=ìK=iÉáëíK= ========E_ÉëáíòïÉÅÜëÉäF OQTM=wïÉáÑÉäÜ~ÑíÉ=cçêÇÉêìåÖÉå=~K=iáÉÑK=ìK=iÉáëíK= ========EaìÄáçëÉF OQVM=tÉêíÄÉêáÅÜíáÖìåÖÉå=òì=cçêÇK=~K=iáÉÑK=ìK=iÉáëíK ========OQVN=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖÉå ========OQVO=m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖÉå OR cçêÇÉêìåÖÉå=ÖÉÖÉå=îÉêÄìåÇÉåÉ=råíÉêåÉÜãÉå=ìåÇ ÖÉÖÉå=råíÉêåÉÜãÉåI=ãáí=ÇÉåÉå=Éáå=_ÉíÉáäáÖìåÖëJ îÉêÜ®äíåáë=ÄÉëíÉÜí
=
Übungskontenplan gemäß IKR hçåíÉåâä~ëëÉ=O ^âíáî~ rãä~ìÑîÉêã∏ÖÉå=ìåÇ =~âíáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ OS pçåëíáÖÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ OSMM=sçêëíÉìÉê OSPM=pçåëíáÖÉ=cçêÇÉêìåÖÉå=~å=cáå~åòÄÉÜ∏êÇÉå OSQM=cçêÇÉêìåÖÉå=~å=pçòá~äîÉêëáÅÜÉêìåÖëíê®ÖÉê OSRM=cçêÇÉêìåÖÉå=~å=jáí~êÄÉáíÉê OSSM=^åÇÉêÉ=ëçåëíáÖÉ=cçêÇÉêìåÖÉå ========EòK_K=^åëéêΩÅÜÉ=~ìÑ=sÉêëáÅÜÉêìåÖëJ=ëçïáÉ ========pÅÜ~ÇÉåÉêë~íòäÉáëíìåÖÉåI=hçëíÉåîçêëÅÜΩëëÉI ========h~ìíáçåÉå=ìåÇ=ëçåëíáÖÉ=páÅÜÉêÜÉáíëäÉáëíìåÖÉåF OSTM=cçêÇÉêìåÖÉå=~å=dÉëÉääëÅÜ~ÑíÉê=ìåÇ ========lêÖ~åãáíÖäáÉÇÉê OSUM=báåÖÉÑçêÇÉêíÉëI=åçÅÜ=åáÅÜí=ÉáåÖÉò~ÜäíÉë=h~éáí~ä ========ìåÇ=ÉáåÖÉÑçêÇÉêíÉ=k~ÅÜëÅÜΩëëÉ= ========E¬=OTO=f=pK=P=ed_F OSVM=§ÄêáÖÉ=ëçåëíáÖÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ OT tÉêíé~éáÉêÉ=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë OTMM=^åíÉáäÉ=~å=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå OTNM=báÖÉåÉ=^åíÉáäÉ pçåëíáÖÉ=tÉêíé~éáÉêÉ OTOM=^âíáÉå OTPM=s~êá~ÄÉä=îÉêòáåëäáÅÜÉ=tÉêíé~éáÉêÉ OTQM=cÉëíîÉêòáåëäáÅÜÉ=tÉêíé~éáÉêÉ OTRM=cáå~åòïÉÅÜëÉä OTUM=léíáçåëëÅÜÉáåÉ OTVM=pçåëíáÖÉ=tÉêíé~éáÉêÉ OU cäΩëëáÖÉ=jáííÉä OUMM=dìíÜ~ÄÉå=ÄÉá=hêÉÇáíáåëíáíìíÉå=E_~åâF OURM=mçëíÖáêçÖìíÜ~ÄÉå OUSM=pÅÜÉÅâë OUTM=_ìåÇÉëÄ~åâ OUUM=h~ëëÉ OUVM=kÉÄÉåâ~ëëÉå OV ^âíáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ OVMM=^âíáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ= OVMN=aáë~Öáç=E¬=OSU=sf=ed_F OVNM=w∏ääÉ=ìåÇ=sÉêÄê~ìÅÜëëíÉìÉêå OVOM=rãë~íòëíÉìÉê=~ìÑ=ÉêÜ~äíÉåÉ=^åò~ÜäìåÖÉå OVPM=^åÇÉêÉ=~âíáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖëéçëíÉå OVRM=^âíáîÉ=píÉìÉê~ÄÖêÉåòìåÖ OVVM=káÅÜí=ÇìêÅÜ=báÖÉåâ~éáí~ä=ÖÉÇÉÅâíÉê=cÉÜäÄÉíê~Ö
423 hçåíÉåâä~ëëÉ=P m~ëëáî~ báÖÉåâ~éáí~ä=ìåÇ=oΩÅâëíÉääìåÖÉå P báÖÉåâ~éáí~ä=ìåÇ=oΩÅâëíÉääìåÖÉå báÖÉåâ~éáí~ä=E¬=OTO=ed_F PM dÉòÉáÅÜåÉíÉë=h~éáí~äLh~éáí~äâçåíç _Éá=báåòÉäâ~ìÑäÉìíÉå=ìåÇ=mÉêëçåÉåÖÉëÉääKW PMMM=h~éáí~ä=dÉëÉääëÅÜ~ÑíÉê=^ ========PMMN=mêáî~íâçåíç=^ PMNM=h~éáí~ä=dÉëÉääëÅÜ~ÑíÉê=_ ========PMNN=mêáî~íâçåíç=_ PMTM=hçãã~åÇáíâ~éáí~ä=dÉëÉääëÅÜ~ÑíÉê=` PMUM=hçãã~åÇáíâ~éáí~ä=dÉëÉääëÅÜ~ÑíÉê=a _Éá=h~éáí~äÖÉëÉääëÅÜ~ÑíÉåW PMMM=dÉòÉáÅÜåÉíÉë=h~éáí~ä ========EdêìåÇJI=pí~ããâ~éáí~äF PMRM=åçÅÜ=åáÅÜí=ÉáåÖÉÑçêÇÉêíÉ=báåä~ÖÉå PN h~éáí~äêΩÅâä~ÖÉ PNNM=^ìÑÖÉäÇ=~ìë=ÇÉê=^ìëÖ~ÄÉ=îçå=^åíÉáäÉå PNOM=^ìÑÖÉäÇ=~K=ÇK=^K=îK=t~åÇÉäëÅÜìäÇîÉêJ ========ëÅÜêÉáÄìåÖÉå PNPM=w~ÜäìåÖ=~ìë=ÇÉê=dÉï®ÜêìåÖ=ÉáåÉë ========sçêòìÖë=ÑΩê=^åíÉáäÉ PNQM=^åÇÉêÉ=wìò~ÜäìåÖÉå=îçå=dÉëÉääëÅÜK=áå ========Ç~ë=báÖÉåâ~éáí~ä PNUM=báåÖÉÑçêÇÉêíÉ=k~ÅÜëÅÜΩëëÉ PO dÉïáååêΩÅâä~ÖÉå PONM=dÉëÉíòäáÅÜÉ=oΩÅâä~ÖÉå POOM=oΩÅâä~ÖÉ=ÑΩê=ÉáÖÉåÉ=^åíÉáäÉ =========POON=J=ÑΩê=^åíÉáäÉ=ÉáåÉë=ÜÉêêëÅÜÉåÇÉå ==================çÇÉê=ÉáåÉë=ãáí=jÉÜêÜÉáí=ÄÉJ ==================íÉáäáÖíÉå=råíÉêåÉÜãÉåë =========POOO=J=ÑΩê=^åíÉáäÉ=ÇÉë=råíK=ëÉäÄëí POPM=p~íòìåÖëã®≈áÖÉ=oΩÅâä~ÖÉå POQM=^åÇÉêÉ=dÉïáååêΩÅâä~ÖÉå PORM=báÖÉåâ~éáí~ä~åíÉáä=ÄÉëíK=m~ëëáîéçëíÉå ==========PORN=bhJ^åíÉáä=îçå=tÉêí~ìÑÜçäìåÖÉå ==========PORO=bhJ^åíÉáä=îçå=mêÉáëëíÉáÖÉêìåÖëJ =================êΩÅâä~ÖÉå PP bêÖÉÄåáëîÉêïÉåÇìåÖ E~åëíÉääÉ=_áä~åòéçëáíáçå=^=fs=?dÉïáååîçêíê~ÖL sÉêäìëíîçêíê~Ö?=ÖÉãK=¬=OSS=fff=ed_F PPNM=g~ÜêÉëÉêÖÉÄåáë=ÇÉë=sçêà~ÜêÉë PPOM=bêÖÉÄåáëîçêíê~Ö=~ìë=ÑêΩÜÉêÉå=mÉêáçÇÉå PPPM=båíå~ÜãÉå=~ìë=ÇÉê=h~éáí~äêΩÅâä~ÖÉ PPQM=sÉê®åÇÉêìåÖÉå=ÇÉê=dÉïáååêΩÅâä~ÖÉå ========îçê=_áä~åòÉêÖÉÄåáë PPRM=_áä~åòÉêÖÉÄåáë=E_áä~åòÖÉïáååLJîÉêäìëíF PPSM=bêÖÉÄåáë~ìëëÅÜΩííìåÖ PPTM=wìë®íòäáÅÜÉê=^ìÑï~åÇ=çÇÉê=bêíê~Ö=~ìÑJ ========ÖêìåÇ=bêÖÉÄåáëîÉêïÉåÇìåÖëÄÉëÅÜäìëë PPUM=báåëíÉääìåÖÉå=áå=dÉïáååêΩÅâä~ÖÉå=å~ÅÜ ========_áä~åòÉêÖÉÄåáë PPVM=bêÖÉÄåáëîçêíê~Ö=~ìÑ=åÉìÉ=oÉÅÜåìåÖ
424
Anhang hçåíÉåâä~ëëÉ=P m~ëëáî~
hçåíÉåâä~ëëÉ=Q m~ëëáî~ sÉêÄáåÇäáÅÜâÉáíÉå=ìåÇ é~ëëáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ
báÖÉåâ~éáí~ä=ìåÇ=oΩÅâëíÉääìåÖÉå PQ g~ÜêÉëΩÄÉêëÅÜìëëLg~ÜêÉëÑÉÜäÄÉíê~Ö PQMM=g~ÜêÉëΩÄÉêëÅÜìëëLJÑÉÜäÄÉíê~Ö PR pçåÇÉêéçëíÉå=ãáí=oΩÅâä~ÖÉ~åíÉáä E¬¬=OQT=fffI=OTPI=OUN=ed_F PRMM=píÉìÉêÑêÉáÉ=oΩÅâä~ÖÉå PRRM=tÉêíÄÉêáÅÜíáÖìåÖÉå=~ìÑ=dêìåÇ=ëíÉìÉêJ ========êÉÅÜíäáÅÜÉê=pçåÇÉê~ÄëÅÜêÉáÄìåÖÉå PS tÉêíÄÉêáÅÜíáÖìåÖÉå E_Éá=h~éáí~äÖÉëÉääëÅÜ~ÑíÉå=~äë=m~ëëáîéçëíÉå= =ÇÉê=_áä~åò=åáÅÜí=òìä®ëëáÖF PSNM=J=òì=p~ÅÜ~åä~ÖÉå PSRM=J=òì=cáå~åò~åä~ÖÉå PSTM=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖÉå=~ìÑ=cçêÇK PSUM=m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖÉå=~ìÑ=cçêÇK oΩÅâëíÉääìåÖÉå=E¬=OQV=ed_F PT oΩÅâëíÉääìåÖÉå=ÑΩê=mÉåëáçåÉå=ìåÇ=®ÜåäáÅÜÉ sÉêéÑäáÅÜìåÖÉå PTMM=oΩÅâëíÉääìåÖÉå=ÑΩê=mÉåëáçåÉå=ìåÇ ========éÉåëáçåë®ÜåäáÅÜÉ=sÉêéÑäáÅÜíìåÖÉå PU píÉìÉêêΩÅâëíÉääìåÖÉå PUMM=dÉïÉêÄÉÉêíê~ÖëíÉìÉê PUNM=h∏êéÉêëÅÜ~ÑíëíÉìÉê PUOM=h~éáí~äÉêíê~ÖëíÉìÉê PUPM=^ìëä®åÇáëÅÜÉ=nìÉääÉåëíÉìÉê PUQM=^åÇK=píÉìÉêå=îK=báåâçããÉå=ìåÇ=bêíê~Ö PURM=i~íÉåíÉ=píÉìÉêå PURM=pçåëíáÖÉ=píÉìÉêêΩÅâëíÉääìåÖÉå PV pçåëíáÖÉ=oΩÅâëíÉääìåÖÉå PVMM=J=ÑΩê=mÉêëçå~ä~ìÑïÉåÇìåÖÉå=ìåÇ=ÇáÉ ==========sÉêÖΩíìåÖ=~å=^ìÑëáÅÜíëÖêÉãáÉå PVNM=J=ÑΩê=dÉï®ÜêäÉáëíìåÖ ==========PVNN=sÉêíê~ÖëÖ~ê~åíáÉ ==========PVNR=hìä~åòÖ~ê~åíáÉ PVOM=J=ÑΩê=oÉÅÜíëJ=ìåÇ=_Éê~íìåÖëâçëíÉå PVPM=J=ÑΩê=~åÇK=ìåÖÉïáëëÉ=sÉêÄáåÇäáÅÜâÉáíÉå PVTM=J=ÑΩê=ÇêçÜÉåÇÉ=sÉêäìëíÉ=~ìë ==========ëÅÜïÉÄÉåÇÉå=dÉëÅÜ®ÑíÉå PVUM=J=ÑΩê=ìåíÉêä~ëëÉåÉ=fåëí~åÇÜ~äíìåÖ PVVM=J=ÑΩê=~åÇÉêÉ=^ìÑïÉåÇìåÖÉå
Q QM QN QO
QP QQ QR QS
QT
QU
QV
sÉêÄáåÇäáÅÜâÉáíÉå=ìåÇ=é~ëëáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ cêÉá ^åäÉáÜÉå sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=hêÉÇáíáåëíáíìíÉå QOMM=hìêòÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå QORM=i~åÖÑêáëíáÖÉ=_~åâîÉêÄáåÇäáÅÜâÉáíÉå bêÜ~äíÉåÉ=^åò~ÜäìåÖÉå=~ìÑ=_ÉëíÉääìåÖÉå QPMM=bêÜ~äíÉåÉ=^åò~ÜäìåÖÉå=~ìÑ=_ÉëíÉääìåÖÉå sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå QQMM=sÉêÄáåÇäáÅÜâÉáíÉå=~ìë=iáÉÑÉêìåÖÉå=ìK=iÉáëíìåÖÉå tÉÅÜëÉäîÉêÄáåÇäáÅÜâÉáíÉå=EpÅÜìäÇïÉÅÜëÉäF sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=îÉêÄK=råíÉêåÉÜãÉå QSMM=J=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå=Efåä~åÇF QSRM=J=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå=E^ìëä~åÇF QSVM=pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå sÉêÄáåÇäáÅÜâÉáíÉå=ÖÉÖÉåΩÄÉê=råíÉêåÉÜãÉåI=ãáí ÇÉåÉå=Éáå=_ÉíÉáäáÖìåÖëîÉêÜ®äíåáë=ÄÉëíÉÜí QTMM=J=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå=Efåä~åÇF QTRM=J=~ìë=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå=E^ìëä~åÇF QTVM=pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå pçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå QUMM=rãë~íòëíÉìÉê QUNM=rãë~íòëíÉìÉê=EåáÅÜí=Ñ®ääáÖF QUOM=rãë~íòëíÉìÉêJsçê~ìëò~ÜäìåÖ QUPM=pçåëíáÖÉ=sÉêÄáåÇäK=ÖÉÖÉåΩÄÉê=cáå~åòÄÉÜ∏êÇÉå QUQM=sÉêÄáåÇäK=ÖÉÖÉåΩÄÉê=pçòá~äîÉêëáÅÜÉêìåÖëíê®ÖÉêå QURM=sÉêÄáåÇäK=ÖÉÖÉåΩÄÉê=jáí~êÄÉáíÉêå QUSM=^åÇÉêÉ=ëçåëíáÖÉ=sÉêÄáåÇäK=EòK_K=~ìë=îÉêã∏ÖÉåëJ ========ïáêâë~ãÉå=iÉáëíìåÖÉåF QUTM=sÉêÄáåÇäK=ÖÉÖÉåΩÄÉê=dÉëÉääëÅÜ~ÑíÉêå=ìåÇ ========ìåÇ=lêÖ~åãáíÖäáÉÇÉêå QUVM=§ÄêáÖÉ=ëçåëíáÖÉ=sÉêÄáåÇäáÅÜâÉáíÉå m~ëëáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ QVMM=m~ëëáîÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ QVOM=sçêëíÉìÉê=~ìÑ=ÖÉäÉáëíÉíÉ=^åò~ÜäìåÖÉå
=
Übungskontenplan gemäß IKR
425 hçåíÉåâä~ëëÉ=R dìs bêíê®ÖÉ
RM rãë~íòÉêä∏ëÉ=ÑΩê=ÉáÖÉåÉ=bêòÉìÖåáëëÉ=ìåÇ=~åÇÉêÉ ÉáÖÉåÉ=iÉáëíìåÖÉå=E¬=OTT=f=ed_F RMMM=rãë~íòÉêä∏ëÉ=ÑΩê=ÉáÖÉåÉ=bêòÉìÖåáëëÉ ========RMMN=bêä∏ëÄÉêáÅÜíáÖìåÖÉå RMRM=rãë~íòÉêä∏ëÉ=ÑΩê=~åÇÉêÉ=ÉáÖK=iÉáëíìåÖ ========RMRN=bêä∏ëÄÉêáÅÜíáÖìåÖÉå RN rãë~íòÉêä∏ëÉ=ÑΩê=t~êÉå=ìåÇ=ëçåëíK=rãë~íòÉêä∏ëÉ RNMM=rãë~íòÉêä∏ëÉ=ÑΩê=t~êÉå ========RNMN=bêä∏ëÄÉêáÅÜíáÖìåÖÉå RNVM=pçåëíáÖÉ=rãë~íòÉêä∏ëÉ ========RNVN=bêä∏ëÄÉêáÅÜíáÖìåÖÉå RO bêÜ∏ÜìåÖ=çÇÉê=sÉêãáåÇÉêìåÖ=ÇÉë=_Éëí~åÇÉë=~å ìåÑÉêíáÖÉå=ìåÇ=ÑÉêíáÖÉå=bêòÉìÖåáëëÉå ROMM=_Éëí~åÇëîÉê®åÇÉêìåÖÉå ========ROMN=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=~å=ìåÑÉêíáÖÉå ================ìåÇ=åáÅÜí=~ÄÖÉêÉÅÜåÉíÉå=bêòÉìÖåáëëÉå ========ROMO=_Éëí~åÇëîÉê®åÇÉêìåÖÉå=~å=ÑÉêíáÖÉå ================bêòÉìÖåáëëÉå RP ^åÇÉêÉ=~âíáîáÉêíÉ=báÖÉåäÉáëíìåÖÉå RPMM=pÉäÄëíÉêëíÉääíÉ=^åä~ÖÉå RPVM=pçåëíáÖÉ=~åÇÉêÉ=~âíáîáÉêíÉ=báÖÉåäÉáëíìåÖÉå RQ pçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=bêíê®ÖÉ RQMM=kÉÄÉåÉêä∏ëÉ ========EòK_K=~ìë=sÉêãáÉíìåÖ=ìåÇ=sÉêé~ÅÜíìåÖF RQNM=pçåëíáÖÉ=bêä∏ëÉ=EòK_K=~ìë=mêçîáëáçåÉåI= ========iáòÉåòÉå=çÇÉê=~ìë=ÇÉã=^ÄÖ~åÖ=ÉáåÉë ========dÉÖÉåëí~åÇÉë=ÇÉë=^sF RQOM=båíå~ÜãÉ=îçå=dÉÖÉåëí®åÇÉå=ìK=ëçåëíK=iÉáëíìåÖÉå ========Eìãë~íòëíÉìÉêéÑäáÅÜíáÖÉ=iáÉÑÉêìåÖÉå ========ìåÇ=iÉáëíìåÖÉå=çÜåÉ=båíÖÉäí=ÖÉãK ========¬=N=f=kêK=O~I=ÄI=Å=ìåÇ=P=rpídF RQPM=^åÇÉêÉ=ëçåëíáÖÉ=ÄÉíêáÉÄäK=bêíê®ÖÉ ========EòK_K=ÉãéÑ~åÖÉåÉ=pÅÜ~ÇÉåëÉêë~íòäÉáëíìåÖÉåI ========pÅÜìäÇÉåå~ÅÜä~ëëI=fåîÉëíáíáçåëòìä~ÖÉåF RQQM=bêíê®ÖÉ=~ìë=ÇÉê=tÉêíÉêÜ∏ÜìåÖ=îçå=dÉÖÉåJ ========ëí®åÇÉå=ÇÉë=^åä~ÖÉîÉêã∏ÖÉåë=EwìëÅÜêÉáÄìåÖÉåF RQRM=bêíê®ÖÉ=~ìë=ÇÉê=tÉêíÉêÜ∏ÜìåÖ=îçå=dÉÖÉåJ ========ÇÉë=rãä~ìÑîÉêã∏ÖÉåë=~ì≈Éê=sçêê®íÉå=ìåÇ= ========tÉêíé~éáÉêÉå=Ebêíê®ÖÉ=~ìë=ÇÉê=^ìÑä∏ëìåÖ=çÇÉê= ========eÉê~ÄëÉíòìåÖ=îçå=tÉêíÄÉêáÅÜíáÖìåÖÉå= ========~ìÑ=cçêÇÉêìåÖÉåF RQSM=bêíê®ÖÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå=sÉêã∏ÖÉåëJ ========ÖÉÖÉåëí®åÇÉå=EkÉííçÉêíê®ÖÉZbêä∏ëJ_ìÅÜïÉêíF ========Eáãã~íÉêáÉääÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉI ========p~ÅÜ~åä~ÖÉå=ìåÇ=rãä~ìÑîÉêã∏ÖÉåI=ëçÑÉêå= ========åáÅÜí=ìåíÉê=~åÇÉêÉå=bêä∏ëÉåF
=
RR
RS
RT
RU RV
RQTM=bêíê®ÖÉ=~ìë=ÇÉê=^ìÑä∏ëìåÖ=îçå=pçåÇÉêéçëíÉå=ãáí= ========oΩÅâä~ÖÉ~åíÉáä RQUM=bêíê®ÖÉ=~ìë=ÇÉê=eÉê~ÄëÉíòìåÖ=îK=oΩÅâëíÉääìåÖÉå RQVM=mÉêáçÇÉåÑêÉãÇÉ=bêíê®ÖÉ=EëçïÉáí=åáÅÜí=ÄÉá=bêíê~ÖëJ ========~êíÉå=òì=ÉêÑ~ëëÉåF ========RQVR=w~ÜäìåÖëÉáåÖ®åÖÉ=~ìë=~ÄÖÉëÅÜêáÉÄÉåÉå ================cçêÇÉêìåÖÉå bêíê®ÖÉ=~ìë=_ÉíÉáäáÖìåÖÉå bK=~ìë=_ÉíÉáäáÖìåÖ=~å=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå RRMM=bêíê®ÖÉ=~ìë=_ÉíÉáäáÖìåÖÉå=~å=îÉêÄìåÇÉåÉå ========råíÉêåÉÜãÉåI=ãáí=ÇÉåÉå=sÉêíê®ÖÉ=ΩÄÉê ========dÉïáååÖÉãÉáåëÅÜ~ÑíI=dÉïáåå~ÄÑΩÜêìåÖ=çÇÉê= ========qÉáäÖÉïáåå~ÄÑΩÜêìåÖ=ÄÉëíÉÜÉå=ìåÇ=~ìë= ========_ÉíÉáäáÖìåÖÉå=~å=~åÇÉêÉå=îÉêÄK=råíÉêåÉÜãÉå RROM=bêíê®ÖÉ=~ìë=wìëÅÜêÉáÄìåÖÉå=òì=^åíÉáäÉå=~å=îÉêJ ========ÄìåÇÉåÉå=råíÉêåÉÜãÉå RRPM=bêíê®ÖÉ=ÇÉã=^ÄÖ~åÖ=îçå=^åíÉáäÉå=~å ========îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå bK=~ìë=_ÉíÉáäáÖìåÖ=~å=åáÅÜí=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå RRRM=bêíê®ÖÉ=~ìë=_ÉíK=~å=åáÅÜí=îÉêÄìåÇÉåÉå=råíÉêJ ========åÉÜãÉåI=ãáí=ÇÉåÉå=sÉêíê®ÖÉ=ΩÄÉê=dÉïáååJ ========ÖÉãÉáåëÅÜ~ÑíI=dÉïáåå~ÄÑΩÜêìåÖ=çÇÉê=qÉáäJ ========ÖÉïáåå~ÄÑΩÜêìåÖ=ÄÉëíÉÜÉå=ìåÇ=~ìë=~åÇÉêÉå= ========_ÉíÉáäáÖìåÖÉå RRTM=bêíê®ÖÉ=~ìë=wìëÅÜêÉáÄìåÖÉå=òì=^åíÉáäÉå=~å= ========åáÅÜí=îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå RRUM=bêíê®ÖÉ=ÇÉã=^ÄÖ~åÖ=îçå=^åíÉáäÉå=~å=åáÅÜí ========îÉêÄìåÇÉåÉå=råíÉêåÉÜãÉå bêíê®ÖÉ=~ìë=~åÇÉêÉå=tÉêíé~éáÉêÉå=ìåÇ=^ìëJ äÉáÜìåÖÉå=ÇÉë=cáå~åò~åä~ÖÉîÉêã∏ÖÉåë= EîÉêÄK=ìK=åáÅÜí=îÉêÄK=råíÉêåKF RSMM=bêíê®ÖÉ=~ìë=~åÇÉêÉå=cáå~åò~åä~ÖÉå pçåëíáÖÉ=wáåëÉå=ìåÇ=®ÜåäáÅÜÉ=bêíê®ÖÉ RTNM=wáåëÉêíê®ÖÉ=EáåâäK=ëçåëíáÖÉê=wáåëÉå=ìåÇ ========®ÜåäáÅÜÉê=bêíê®ÖÉ=îçå=îÉêÄìåÇÉåÉå ========råíÉêåÉÜãÉåF RTPM=aáëâçåíÉêíê®ÖÉ RTUM=bêíê®ÖÉ=~ìë=tÉêíé~éáÉêÉå=ÇÉë=rãä~ìÑîÉêã∏ÖÉåë ========E~ìë=wáåëÉå=ìåÇ=aáîáÇÉåÇÉåF ========RTUP=bêíê®ÖÉ=~KÇK=wìëÅÜêÉáÄìåÖ=îçå=tÉêíé~éK= ================ÇK=rs ========RTUQ=bêíê®ÖÉ=~KÇK=^ÄÖ~åÖ=îçå=tÉêíé~éK=ÇK=rs RTVM=pçåëíáÖÉ=wáåëÉå=ìåÇ=òáåë®ÜåäáÅÜÉ=bêíê®ÖÉ ^ì≈ÉêçêÇÉåíäáÅÜÉ=bêíê®ÖÉ=E¬=OTT=fsF RUMM=^ì≈ÉêçêÇÉåíäáÅÜÉ=bêíê®ÖÉ bêíê®ÖÉ=~ìë=sÉêäìëíΩÄÉêå~ÜãÉ
426
Anhang hçåíÉåâä~ëëÉ=S dìs _ÉíêáÉÄäáÅÜÉ=^ìÑïÉåÇìåÖÉå
j~íÉêá~ä~ìÑï~åÇ SM ^ìÑïÉåÇìåÖÉå=ÑΩê=oçÜJI=eáäÑëIJ=ìåÇ=_ÉíêáÉÄëëíçÑÑÉ ëçïáÉ=ÑΩê=ÄÉòçÖÉåÉ=t~êÉå SMMM=^ìÑïÉåÇìåÖÉå=ÑΩê=oçÜëíçÑÑÉLcÉêíáÖìåÖëã~íK ========SMMN=_ÉòìÖëâçëíÉå ========SMMO=k~ÅÜä®ëëÉ SMNM=^ìÑïÉåÇìåÖÉå=ÑΩê=sçêéêçÇKLcêÉãÇÄ~ìíÉáäÉ ========SMNN=_ÉòìÖëâçëíÉå ========SMNO=k~ÅÜä®ëëÉ SMOM=^ìÑïÉåÇìåÖÉå=ÑΩê=eáäÑëëíçÑÑÉ ========SMON=_ÉòìÖëâçëíÉå ========SMOO=k~ÅÜä®ëëÉ SMPM=^ìÑïÉåÇìåÖÉå=ÑΩê=_ÉíêáÉÄëëíçÑÑÉL ========sÉêÄê~ìÅÜëïÉêâòÉìÖÉ ========SMPN=_ÉòìÖëâçëíÉå ========SMPO=k~ÅÜä®ëëÉ SMQM=^ìÑïÉåÇìåÖÉå=ÑΩê=sÉêé~ÅâìåÖëã~íÉêá~ä ========SMQN=_ÉòìÖëâçëíÉå ========SMQO=k~ÅÜä®ëëÉ SMRM=^ìÑïÉåÇìåÖÉå=ÑΩê=båÖÉêÖáÉ SMSM=^ìÑïÉåÇìåÖÉå=ÑΩê=oÉé~ê~íìêã~íÉêá~ä ========EëçïÉáí=åáÅÜí=ìåíÉê=SNSMF SMTM=^ìÑïÉåÇìåÖÉå=ÑΩê=ëçåëíáÖÉë=j~íÉêá~ä SMUM=^ìÑïÉåÇìåÖÉå=ÑΩê=ÄÉòçÖÉåÉ=t~êÉå SMVM=pçåÇÉê~ÄëÅÜêÉáÄìåÖÉå=~ìÑ=oçÜJI=eáäÑëJI=ìåÇ ========_ÉíêáÉÄëëíçÑÑÉ=ìKÑK=ÄÉòçÖÉåÉ=t~êÉå SN ^ìÑïÉåÇìåÖÉå=ÑΩê=ÄÉòçÖÉåÉ=iÉáëíìåÖÉå SNMM=cêÉãÇäÉáëíìåÖÉå=ÑΩê=bêòÉìÖåáëëÉ=ìåÇ=~åÇÉêÉ ========rãë~íòäÉáëíìåÖÉå SNNM=cêÉãÇäÉáëíìåÖÉå=ÑΩê=ÇáÉ=^ìÑíê~ÖëÖÉïáååìåÖ ========EÄÉá=^ìÑíê~ÖëÑÉêíáÖìåÖI=ëçïÉáí=ÉáåòÉäåÉå=^ìÑJ ========íê®ÖÉå=òìêÉÅÜÉåÄ~êF SNOM=båíïáÅâäìåÖëJI=sÉêëìÅÜëJ=ìK=hçåëíêìâíáçåëJ ========~êÄÉáíÉå=ÇìêÅÜ=aêáííÉ SNPM=tÉáíÉêÉ=cêÉãÇäÉáëíìåÖÉå=EòK_K=d~ê~åíáÉJ ========äÉáëíìåÖÉåI=iÉáÜ~êÄÉáíëâê®ÑíÉF SNQM=^ìëÖ~åÖëÑê~ÅÜíÉå=ìåÇ=cêÉãÇä~ÖÉê=EáåâäK=sÉêJ ========ëáÅÜÉêìåÖ=ìåÇ=~åÇÉêÉê=kÉÄÉåâçëíÉåF SNRM=sÉêíêáÉÄëéêçîáëáçåÉå SNSM=cêÉãÇáåëí~åÇÜ~äíìåÖ=ìåÇ=oÉé~ê~íìêã~íÉêá~ä SNTM=pçåëíK=^ìÑïÉåÇìåÖÉå=ÑK=ÄÉòçÖÉåÉ=iÉáëíìåÖÉå mÉêëçå~ä~ìÑï~åÇ SO i∏ÜåÉ SOMM=i∏ÜåÉ=ÑΩê=ÖÉäÉáëíÉíÉ=^êÄÉáíëòÉáí=ÉáåëÅÜäáÉ≈äáÅÜ ========í~êáÑäKI=îÉêíê~ÖäK=çÇÉê=~êÄÉáíëÄÉÇK=wìä~ÖÉå SONM=i∏ÜåÉ=ÑΩê=~åÇÉêÉ=wÉáíÉå=EòK_K=rêä~ìÄI=hê~åâÜKF SOOM=pçåëíáÖÉ=í~êáÑäáÅÜÉ=çÇÉê=îÉêíê~ÖäáÅÜÉ=^ìÑJ ========ïÉåÇìåÖÉå=ÑΩê=içÜåÉãéÑ®åÖÉê SOPM=cêÉáïáääáÖÉ=wìïÉåÇìåÖÉå SORM=p~ÅÜÄÉòΩÖÉ SOSM=sÉêÖΩíìåÖÉå=~å=ÖÉïÉêÄäáÅÜÉ=^ìëòìÄáäÇÉåÇÉ SOVM=pçåëíáÖÉ=^ìÑïÉåÇìåÖÉå=ãáí=içÜåÅÜ~ê~âíÉê
SP dÉÜ®äíÉê SPMM=dÉÜ®äíÉê=ÉáåëÅÜäáÉ≈äáÅÜ=í~êáÑäáÅÜÉêI=îÉêíê~ÖäáÅÜÉê ========çÇÉê=~êÄÉáíëÄÉÇáåÖíÉê=wìä~ÖÉå SPNM=rêä~ìÄëJ=ìåÇ=tÉáÜå~ÅÜíëÖÉäÇ SPOM=pçåëíK=í~êáÑäK=çÇÉê=îÉêíê~ÖäK=^ìÑïÉåÇìåÖÉå SPPM=cêÉáïáääáÖÉ=wìïÉåÇìåÖÉå SPRM=p~ÅÜÄÉòΩÖÉ SPSM=sÉêÖΩíìåÖ=~å=íÉÅÜåKLâ~ìÑãK=^ìëòìÄáäÇÉåÇÉ SPVM=pçåëíáÖÉ=^ìÑïÉåÇìåÖÉå=ãáí=dÉÜ~äíëÅÜ~ê~âíÉê SQ pçòá~äÉ=^ÄÖ~ÄÉå=ìåÇ=^ìÑïÉåÇìÖÉå=òìê=^äíÉêëJ îÉêëçêÖìåÖ=ìåÇ=ÑΩê=råíÉêëíΩíòìåÖ pçòá~äÉ=^ÄÖ~ÄÉå SQMM=^d^=òìê=pçòá~äîÉêëáÅÜÉêìåÖ=EiçÜåÄÉêÉáÅÜF SQNM=^d^=òìê=pçòá~äîÉêëáÅÜÉêìåÖ=EdÉÜ~äíëÄÉêÉáÅÜF SQOM=_Éáíê®ÖÉ=òìê=_ÉêìÑëÖÉåçëëÉåëÅÜ~Ñí SQPM=pçåëíáÖÉ=ëçòá~äÉ=^ÄÖ~ÄÉå ^ìÑïÉåÇìåÖÉå=ÑΩê=^äíÉêëîÉêëçêÖìåÖ SQQM=dÉò~ÜäíÉ=_ÉíêáÉÄëêÉåíÉå=EÉáåëÅÜäK=sçêêìÜÉJ ========ëí~åÇëÖÉäÇF SQRM=sÉê®åÇÉêìåÖÉå=ÇÉê=mÉåëáçåëêΩÅâëíÉääìåÖÉå SQSM=^ìÑïÉåÇìåÖÉå=ÑΩê=aáêÉâíîÉêëáÅÜÉêìåÖÉå SQTM=wìïÉáëìåÖÉå=~å=mÉåëáçåëJ=ìåÇ=råíÉêëíΩíòìåÖëJ ========â~ëëÉå SQUM=pçåëíáÖÉ=^ìÑïÉåÇìåÖÉå=ÑΩê=^äíÉêëîÉêëçêÖìåÖ ^ìÑïÉåÇìåÖ=ÑΩê=råíÉêëíΩíòìåÖ SQVM=_ÉáÜáäÑÉå=ìåÇ=råíÉêëíΩíòìåÖëäÉáëíìåÖÉå SR ^ÄëÅÜêÉáÄìåÖÉå SRMM=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=~âíáîáÉêíÉ=^ìÑïÉåÇìåÖÉåI ========ÑΩê=ÇáÉ=fåÖ~åÖëÉíòìåÖ=ìåÇ=bêïÉáíÉêìåÖ=ÇÉë= ========dÉëÅÜ®ÑíëÄÉíêáÉÄÉë ^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=^åä~ÖÉîÉêã∏ÖÉå SRNM=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=áãã~íK=sÉêã∏ÖÉåëJ ========ÖÉÖÉåëí®åÇÉ=ÇÉë=^s= SROM=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=p~ÅÜ~åä~ÖÉå SRQM=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=ÖÉêáåÖïK=dÉÖÉåëíK=ÇK=^s SRRM=^ì≈Éêéä~åã®≈áÖÉ=^ÄëÅÜêK=~ìÑ=p~ÅÜ~åä~ÖÉå SRSM=píÉìÉêêÉÅÜíäáÅÜÉ=pçåÇÉê~ÄëÅÜêK=~ìÑ=p~ÅÜ~åä~ÖÉå ^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=rãä~ìÑîÉêã∏ÖÉå EëçïÉáí=Ç~ë=áK=ÇK=dÉëÉääëÅÜ~Ñí=ΩÄäáÅÜÉ=j~≈=ΩÄÉêJ ëÅÜêÉáíÉåÇ=¬=OTR=ff=kêK=TÄF SRTM=råΩÄäáÅÜÉ=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=sçêê®íÉ SRUM=råΩÄäáÅÜÉ=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå ========ìåÇ=ëçåëíáÖÉ=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉ pçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=^ìÑïÉåÇìåÖÉå=ESSJTMF SS pçåëíáÖÉ=mÉêëçå~ä~ìÑïÉåÇìåÖÉå SSMM=^ìÑïK=ÑΩê=mÉêëçå~äÉáåëíÉääìåÖ SSNM=^ìÑïK=ÑΩê=ΩÄÉêåçããÉåÉ=c~ÜêíâçëíÉå SSOM=^ìÑïK=ÑΩê=tÉêâë~êòí=ìåÇ=^êÄÉáíëëáÅÜÉêÜÉáí SSPM=mÉêëçåÉåÄÉòçÖÉåÉ=sÉêëáÅÜÉêìåÖÉå SSQM=^ìÑK=ÑΩê=cçêíJ=ìåÇ=tÉáíÉêÄáäÇìåÖ SSRM=^ìÑïK=ÑΩê=aáÉåëíàìÄáä®Éå SSSM=^ìÑïK=ÑΩê=_ÉäÉÖëÅÜ~ÑíëîÉê~åëí~äíìåÖÉå SSTM=^ìÑïK=ÑΩê=tÉêâëâΩÅÜÉ=ìåÇ=pçòá~äÉáåêáÅÜíìåÖÉå SSVM=§ÄêáÖÉ=ëçåëíáÖÉ=mÉêëçå~ä~ìÑïÉåÇìåÖÉå
=
Übungskontenplan gemäß IKR
427
hçåíÉåâä~ëëÉ=S dìs
hçåíÉåâä~ëëÉ=T dìs
_ÉíêáÉÄäáÅÜÉ=^ìÑïÉåÇìåÖÉå
tÉáíÉêÉ=^ìÑïÉåÇìåÖÉå
ST ^ìÑïÉåÇìåÖÉå=ÑΩê=ÇáÉ=få~åëéêìÅÜå~ÜãÉ=îçå=oÉÅÜíÉå=ìåÇ aáÉåëíÉå STMM=jáÉíÉåI=m~ÅÜíÉåI=bêÄÄ~ìòáåëÉå STNM=iÉ~ëáåÖ STOM=iáòÉåòÉå=ìåÇ=hçåòÉëëáçåÉå STPM=dÉÄΩÜêÉå STRM=hçëíÉå=ÇÉë=dÉäÇîÉêâÉÜêë STSM=mêçîáëáçåë~ìÑïÉåÇìåÖÉå ========EëçïÉáí=åáÅÜí=ìåíÉê=SNNM=çÇÉê=SNRMF STTM=oÉÅÜíëJ=ìåÇ=_Éê~íìåÖëâçëíÉå STUM=^ìÑïÉåÇìåÖÉå=ÑΩê=ÇÉå=^ìÑëáÅÜíëê~í SU ^ìÑïÉåÇìåÖÉå=ÑΩê=hçããìåáâ~íáçå EaçâìãÉåí~íáçåI=fåÑçêã~íáçåI=oÉáëÉåI=tÉêÄìåÖF SUMM=_Ωêçã~íÉêá~ä SUNM=wÉáíìåÖÉå=ìåÇ=c~ÅÜäáíÉê~íìê SUOM=mçëí SURM=oÉáëÉâçëíÉå SUSM=d®ëíÉÄÉïáêíìåÖ=ìåÇ=oÉéê®ëÉåí~íáçå SUTM=tÉêÄìåÖ SUUM=péÉåÇÉå SUVM=pçåëíáÖÉ=^ìÑïÉåÇìåÖÉå=ÑΩê=hçããìåáâ~íáçå SV ^ìÑïÉåÇìåÖÉå=ÑΩê=_Éáíê®ÖÉ=ìåÇ=pçåëíáÖÉë=ëçïáÉ= tÉêíâçêêÉâíìêÉå=ìåÇ=éÉêáçÇÉåÑêÉãÇÉ=^ìÑïÉåÇìåÖÉå SVMM=sÉêëáÅÜÉêìåÖëÄÉáíê®ÖÉ=EÇáîÉêëÉF SVNM=hÑòJsÉêëáÅÜÉêìåÖëÄÉáíê®ÖÉ SVOM=_Éáíê®ÖÉ=òì=táêíëÅÜ~ÑíëîÉêÄ®åÇÉå=ìK=_ÉêìÑëîÉêíêÉíìåÖÉå SVPM=^åÇÉêÉ=ëçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=^ìÑïÉåÇìåÖÉå ========EsÉêäìëíÉ=~ìë=pÅÜ~ÇÉåëÑ®ääÉåI=cçêÇÉêìåÖëîÉêòáÅÜíI ========^ìÑïÉåÇìåÖÉå=òì=båíå~ÜãÉåF SVRM=sÉêäìëíÉ=~ìë=tÉêíãáåÇÉêìåÖÉå=îçå=dÉÖÉåëí®åÇÉå=ÇÉë =======rãä~ìÑîÉêã∏ÖÉåë=E~ì≈Éê=sçêê®íÉå=ìK=tÉêíé~éáÉêÉåF =======SVRN=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=cçêÇÉêìåÖÉå=ïÉÖÉå= ===============råÉáåÄêáåÖäáÅÜâÉáí =======SVRO=báåòÉäïÉêíÄÉêáÅÜíáÖìåÖ =======SVRP=m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖ =======SVRQ=hìêëîÉêäìëíÉ=ÄÉá=cçêÇÉêìåÖÉå=áå=cêÉãÇï®ÜêìåÖ ===============ìåÇ=s~äìí~ÄÉëí®åÇÉå SVSM=sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îK=sÉêã∏ÖÉåëÖÉÖÉåëí®åÇÉå ========E~ì≈Éê=sÉêäìëíÉ=~ìë=sçêê®íÉå=ìåÇ=tÉêíé~éáÉêÉåF SVTM=báåëíÉääìåÖÉå=áå=ÇÉå=pçåÇÉêéçëíÉå=ãáí=oΩÅâä~ÖÉ~åíÉáä SVUM=wìÑΩÜêìåÖ=òì=oΩÅâëíÉääìåÖÉå=EëçïÉáí=åáÅÜí=ìåíÉê ========~åÇÉêÉå=^ìÑïÉåÇìåÖÉå=ÉêÑ~ëëÄ~êF SVVM=mÉêáçÇÉåÑêÉãÇÉ=^ìÑïÉåÇìåÖÉå=EëçïÉáí=åáÅÜí=ÄÉá=ÇÉå ========ÄÉíêÉÑÑÉåÇÉå=^ìÑï~åÇë~êíÉå=òì=ÉêÑ~ëëÉåF
=
TM _ÉíêáÉÄäáÅÜÉ=píÉìÉêå TMMM=dÉïÉêÄÉâ~éáí~äëíÉìÉê TMNM=sÉêã∏ÖÉåëíÉìÉê TMOM=dêìåÇëíÉìÉê TMPM=hê~ÑíÑ~ÜêòÉìÖëíÉìÉê TMRM=tÉÅÜëÉäëíÉìÉê TMSM=dÉëÉääëÅÜ~ÑíëíÉìÉê TMTM=^ìëÑìÜêò∏ääÉ TMUM=sÉêÄê~ìÅÜëëíÉìÉêå TMVM=pçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=píÉìÉêå TN cêÉá TO cêÉá TP cêÉá TQ ^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=cáå~åò~åä~ÖÉå ìåÇ=~ìÑ=tÉêíé~éáÉêÉ=ÇÉë=rs=ìåÇ=sÉêJ äìëíÉ=~ìë=ÉåíëéêÉÅÜÉåÇÉå=^ÄÖ®åÖÉå TQMM=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=cáå~åò~åä~ÖÉå TQOM=^ÄëÅÜêÉáÄìåÖÉå=~ìÑ=tÉêíé~éáÉêÉ= ========ÇÉë=rãä~ìÑîÉêã∏ÖÉåë TQRM=sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå= ========cáå~åò~åä~ÖÉå TQSM=sÉêäìëíÉ=~ìë=ÇÉã=^ÄÖ~åÖ=îçå= ========tÉêíé~éáÉêÉå=ÇÉë=rs TQVM=^ìÑïÉåÇìåÖÉå=~ìë=sÉêäìëíΩÄÉêJ= ========å~ÜãÉ TR wáåëÉå=ìåÇ=®ÜåäáÅÜÉ=^ìÑïÉåÇìåÖÉå TRNM=wáåë~ìÑïÉåÇìåÖÉå TRPM=aáëâçåí~ìÑï~åÇ TRQM=^ÄëÅÜêÉáÄìåÖ=~ìÑ=aáë~Öáç TRVM=pçåëíáÖÉ=wáåëÉå=ìåÇ=®ÜåäK=^ìÑïK TS ^ì≈ÉêçêÇÉåíäáÅÜÉ=^ìÑïÉåÇìåÖÉå TSMM=^ì≈ÉêçêÇÉåíäáÅÜÉ=^ìÑïÉåÇìåÖÉå TT píÉìÉêå=îçã=báåâçããÉå=ìåÇ=bêíê~Ö TTMM=dÉïÉêÄÉÉêíê~ÖëíÉìÉê TTNM=h∏êéÉêëÅÜ~ÑíëíÉìÉê TTOM=h~éáí~äÉêíê~ÖëíÉìÉê TTPM=^ìëä®åÇáëÅÜÉ=nìÉääÉåëíÉìÉê TTRM=i~íÉåíÉ=píÉìÉêå TTVM=pçåëíáÖÉ=píÉìÉêå=îçã=báåâçããÉå ========ìåÇ=bêíê~Ö TU pçåëíáÖÉ=píÉìÉêå TUMM=pçåëíáÖÉ=píÉìÉêå TV ^ìÑïÉåÇìåÖÉå=~ìë=dÉïáåå~ÄÑΩÜêìåÖëJ îÉêíê~Ö
428
Anhang hçåíÉåâä~ëëÉ=U
hçåíÉåâä~ëëÉ=V
bêÖÉÄåáëêÉÅÜåìåÖÉå
hçëíÉåJ=ìåÇ iÉáëíìåÖëêÉÅÜåìåÖ
UM bê∏ÑÑåìåÖL^ÄëÅÜäìëë UMMM=bê∏ÑÑåìåÖëÄáä~åòâçåíç UMNM=pÅÜäìëëÄáä~åòâçåíç UMOM=dÉïáååJ=ìåÇ=sÉêäìëíâçåíç ========EdÉë~ãíâçëíÉåîÉêÑ~ÜêÉåF UMPM=dÉïáååJ=ìåÇ=sÉêäìëíâçåíç ========Erãë~íòâçëíÉåîÉêÑ~ÜêÉåF hçåíÉå=ÇÉê=hçëíÉåÄÉêÉáÅÜÉ=ÑΩê=ÇáÉ=dìs=áã rãë~íòâçëíÉåîÉêÑ~ÜêÉå UN eÉêëíÉääìåÖëâçëíÉå UO sÉêíêáÉÄëâçëíÉå UP ^ääÖÉãÉáåÉ=sÉêï~äíìåÖëâçëíÉå UQ pçåëíáÖÉ=ÄÉíêáÉÄäáÅÜÉ=^ìÑïÉåÇìåÖÉå hçåíÉå=ÇÉê=âìêòÑêáëíáÖÉå=bêÑçäÖëêÉÅÜåìåÖ=EhboF ìåÇ==ÑΩê=áååÉêà®ÜêáÖÉ=oÉÅÜåìåÖëéÉêáçÇÉå Ejçå~íI=nì~êí~ä=çÇÉê=e~äÄà~ÜêF UR hçêêÉâíìêâçåíÉå=òì=ÇÉå=bêíê®ÖÉå=ÇÉê hçåíÉåâä~ëëÉ=R US hçêêÉâíìêâçåíÉå=òì=ÇÉå=^ìÑïÉåÇìåÖÉå ÇÉê=hçåíÉåâä~ëëÉ=S UT hçêêÉâíìêâçåíÉå=òì=ÇÉå=^ìÑïÉåÇìåÖÉå ÇÉê=hçåíÉåâä~ëëÉ=T UU hìêòÑêáëíáÖÉ=bêÑçäÖëêÉÅÜåìåÖ UV fååÉêà®ÜêáÖÉ=oÉÅÜåìåÖë~ÄÖêÉåòìåÖ
VM råíÉêåÉÜãÉåëÄÉòçÖÉåÉ=^ÄÖêÉåòìåÖÉå= EÄÉíêáÉÄëÑêÉãÇÉ=^ìÑïÉåÇìåÖÉå=ìåÇ=bêíê®ÖÉF VN hçëíÉåêÉÅÜåÉêáëÅÜÉ=hçêêÉâíìêÉå VO hçëíÉå~êíÉå=ìåÇ=iÉáëíìåÖë~êíÉå VP hçëíÉåëíÉääÉå VQ hçëíÉåíê®ÖÉê VR cÉêíáÖÉ=bêòÉìÖåáëëÉ VS fåíÉêåÉ=iáÉÑÉêìåÖÉå=ìåÇ=iÉáëíìåÖÉå= ëçïáÉ=ÇÉêÉå=hçëíÉå VT rãë~íòâçëíÉå VU rãë~íòäÉáëíìåÖÉå VV bêÖÉÄåáë~ìëïÉáë
= =
Literaturverzeichnis = _®ÜêI= dKL= cáëÅÜÉêJtáåâÉäã~ååI= tKcKL= iáëíI= pK= EOMMSFW= ?_ìÅÜÑΩÜêìåÖ= ìåÇ= g~ÜêÉë~ÄëÅÜäìëë?I=VK=^ìÑä~ÖÉI=táÉëÄ~ÇÉåK= _ìêâÜ~êÇíI=cKL=hçëíÉÇÉI=tKL=pÅÜìã~ÅÜÉêI=_K=EOMMTFW=?oÉÅÜåìåÖëïÉëÉåW=_ìÅÜJ ÑΩÜêìåÖ=ìåÇ=hçëíÉåêÉÅÜåìåÖ=ÑΩê=fåÇìëíêáÉ=ìåÇ=e~åÇÉä=J=URM=qÉëí~ìÑÖ~ÄÉå=ãáí= i∏ëìåÖÉå?I=NQK=^ìÑä~ÖÉI=iìÇïáÖëÜ~ÑÉåK= `çÉåÉåÄÉêÖI=^KdK=EOMMRFW=?g~ÜêÉë~ÄëÅÜäìëë=ìåÇ=g~ÜêÉë~ÄëÅÜäìëë~å~äóëÉ?I=OMK=^ìÑJ ä~ÖÉI=i~åÇëÄÉêÖ=~ã=iÉÅÜK= aÉìëÅÜäÉI= cKjKL= d∏ååÉêI= hKL= j®ååÉäI= oK= ENVVVFW= ?oÉÅÜåìåÖëïÉëÉå= fåÇìëíêáÉ?I= OK=^ìÑä~ÖÉI=qêçáëÇçêÑK= aÉóI= dK= ENVVTFW= ?báåÑΩÜêìåÖ= áå= Ç~ë= ÄÉíêáÉÄäáÅÜÉ= oÉÅÜåìåÖëïÉëÉå= J= cáå~åòÄìÅÜJ Ü~äíìåÖ=ãáí=basJråíÉêëíΩíòìåÖ?I=RK=^ìÑä~ÖÉI=jΩåÅÜÉåI=táÉåK= a∏êáåÖI=rKL_ìÅÜÜçäòI=oK=EOMMRFW=?_ìÅÜÜ~äíìåÖ=ìåÇ=g~ÜêÉë~ÄëÅÜäìëë?I=VK=^ìÑä~ÖÉI= _ÉêäáåK= báëÉäÉI= tK= EOMMOFW= ?qÉÅÜåáâ= ÇÉë= ÄÉíêáÉÄäáÅÜÉå= oÉÅÜåìåÖëïÉëÉåëW= _ìÅÜÑΩÜêìåÖ= J= hçëíÉåêÉÅÜåìåÖ=J=pçåÇÉêÄáä~åòÉå?I=TK=^ìÑä~ÖÉI=jΩåÅÜÉåK= båÖÉäÜ~êÇíI= tK= eKL= o~ÑÑ≠ÉI= eKL= táëÅÜÉêã~ååI= _K= EOMMSFW= ?dêìåÇòΩÖÉ= ÇÉê= ÇçééÉäíÉå=_ìÅÜÜ~äíìåÖ?I=TK=^ìÑä~ÖÉI=táÉëÄ~ÇÉåK= cÉÇÉêã~ååI=oK=EOMMMFW=?_áä~åòáÉêìåÖ=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜí?I=NNK=^ìÑä~J ÖÉI=_ÉêäáåK= d~ÄÉäÉI=bKL=j~óÉêI=eK=EOMMPFW=?_ìÅÜÑΩÜêìåÖ?I=UK=^ìÑä~ÖÉI=jΩåÅÜÉåI=táÉåK= d~ÄÉäÉI=bKL=j~óÉêI=eK=EOMMPFW=?_ìÅÜÑΩÜêìåÖW=§ÄìåÖë~ìÑÖ~ÄÉå=ãáí=i∏ëìåÖÉå?I=RK= ^ìÑä~ÖÉI=jΩåÅÜÉåI=táÉåK= dçäÇëíÉáåI= bK= EOMMPFW= ?^åä~ÖÉåÄìÅÜÜ~äíìåÖW=báåëíáÉÖI=dÉëí~äíìåÖëã∏ÖäáÅÜâÉáíÉå?I= NK=^ìÑä~ÖÉI=cêÉáÄìêÖK= e~ÜåI= eKL= táäâÉåëI= hK= EOMMTFW= ?_ìÅÜÜ~äíìåÖ= ìåÇ= _áä~åò= J= qÉáä= ^W= dêìåÇä~ÖÉå= ÇÉê=_ìÅÜÜ~äíìåÖ=Ó=báåÑΩÜêìåÖ=~ã=_ÉáëéáÉä=ÇÉê=fåÇìëíêáÉÄìÅÜÑΩÜêìåÖ?I=TK=^ìÑJ ä~ÖÉI=jΩåÅÜÉåI=táÉåK= e~óåI= pKL= dê~Ñ= t~äÇÉêëÉÉI= dK= EOMMSFW= ?fcopLrpJd^^mLed_= áã= sÉêÖäÉáÅÜW= póJ åçéíáëÅÜÉ= a~êëíÉääìåÖ= ÑΩê= ÇÉå= báåòÉäJ= ìåÇ= hçåòÉêå~ÄëÅÜäìëë?I= SK= ^ìÑä~ÖÉI= píìííÖ~êíK== eÉáåÜçäÇI=jK=EOMMSFW=?_ìÅÜÑΩÜêìåÖ=áå=c~ääÄÉáëéáÉäÉå?I=NMK=^ìÑä~ÖÉI=píìííÖ~êíK= eÉåçI=oK=EOMMSFW=?g~ÜêÉë~ÄëÅÜäìëë=å~ÅÜ=e~åÇÉäëêÉÅÜíI=píÉìÉêêÉÅÜí=ìåÇ=áåíÉêå~íáçJ å~äÉå=pí~åÇ~êÇë=Ef^pLfcopF?I=RK=^ìÑä~ÖÉI=eÉáÇÉäÄÉêÖK= eÉêãëÉåI=gK=EOMMQFW=?oÉÅÜåìåÖëïÉëÉå=ÇÉê=fåÇìëíêáÉ=J=fho?I=TK=^ìÑä~ÖÉI=_çÅÜìãK= fêÖÉäI=iK=EOMMQFW=?d~ÄäÉêë=táêíëÅÜ~ÑíëïáëëÉå=ÑΩê=mê~âíáâÉê?I=RK=^ìÑä~ÖÉI=táÉëÄ~ÇÉåK= gìåÖI=eK=EOMMQFW=?^ääÖÉãÉáåÉ=_ÉíêáÉÄëïáêíëÅÜ~ÑíëäÉÜêÉ?I=VK=^ìÑä~ÖÉI=jΩåÅÜÉåK=
430
háêëÅÜI= eK= EOMMTFW= ?báåÑΩÜêìåÖ= áå= ÇáÉ= áåíÉêå~íáçå~äÉ= oÉÅÜåìåÖëäÉÖìåÖ= å~ÅÜ= fcop?I=QK=^ìÑä~ÖÉI=eÉêåÉK== hçéáÉI=aKL=wáããÉêã~ååI=oK=EOMMRFW=?_áä~åòëíÉìÉêêÉÅÜíW=VM=mê~âíáëÅÜÉ=c®ääÉ?I=NOK= ^ìÑä~ÖÉI=lëå~ÄêΩÅâK= hmjd= EOMMTFW= ?rpJd^^mW= oÉÅÜåìåÖëäÉÖìåÖ= å~ÅÜ= rpJ~ãÉêáâ~åáëÅÜÉå= dêìåÇë®íJ òÉå=J=dêìåÇä~ÖÉå=ÇÉê=rpJd^^m=ìåÇ=pb`JsçêëÅÜêáÑíÉå?I=QK=^ìÑä~ÖÉI=aΩëëÉäÇçêÑK= iÉÑÑëçåI=rK=ENVSQFW=?aáÉ=dêìåÇë®íòÉ=çêÇåìåÖëã®≈áÖÉê=_ìÅÜÑΩÜêìåÖ?I=aΩëëÉäÇçêÑK= jÉóÉêI=`K=EOMMSFW=?_áä~åòáÉêìåÖ=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜí=ìåíÉê=báåëÅÜäìëë= ÇÉê=hçåòÉêåêÉÅÜåìåÖëäÉÖìåÖ=ìåÇ=ÇÉê=áåíÉêå~íáçå~äÉå=oÉÅÜåìåÖëäÉÖìåÖW=a~êJ ëíÉääìåÖI=hçåíêçääÑê~ÖÉåI=^ìÑÖ~ÄÉåI=i∏ëìåÖÉå?I=NTK=^ìÑä~ÖÉI=eÉêåÉK= káÉã~ååI=rK=EOMMSFW=?fãã~íÉêáÉääÉ=táêíëÅÜ~ÑíëÖΩíÉê=áã=e~åÇÉäëJ=ìåÇ=píÉìÉêêÉÅÜíW= _áä~åòáÉêìåÖI=_ÉïÉêíìåÖI=pçåÇÉêÑ®ääÉ?I=OK=^ìÑä~ÖÉI=_ÉêäáåK= mÉääÉåëI=_KL=cΩäÄáÉêI=oKrKL=d~ëëÉåI=gK=EOMMSFW=?fåíÉêå~íáçå~äÉ=oÉÅÜåìåÖëäÉÖìåÖ?I= SK=^ìÑä~ÖÉI=píìííÖ~êíK= nìáÅâI=oKL=tçäòI=jK=EOMMTFW=?_áä~åòáÉêìåÖ=áå=c®ääÉåW=dêìåÇä~ÖÉåI=^ìÑÖ~ÄÉå=ìåÇ= i∏ëìåÖÉå=å~ÅÜ=ed_=ìåÇ=fcop?I=PK=^ìÑä~ÖÉI=píìííÖ~êíK== oìÇçêÑÉêI= jK= ENVVRFW= ?oÉÅÜåìåÖëïÉëÉå= ÑΩê= ÇáÉ= c~ÅÜçÄÉêëÅÜìäÉW= dÉëÅÜ®ÑíëÄìÅÜJ ÑΩÜêìåÖ= EfhoF= å~ÅÜ= ÇÉã= _áä~åòêáÅÜíäáåáÉåJdÉëÉíòI= hçëíÉåJ= ìåÇ= iÉáëíìåÖëêÉÅÜJ åìåÖ I=RK=^ìÑä~ÖÉI=h∏äåI=jΩåÅÜÉåK= pÅÜáäÇÄ~ÅÜI= qK= EOMMQFW= ?aÉê= Ü~åÇÉäëêÉÅÜíäáÅÜÉ= g~ÜêÉë~ÄëÅÜäìëë?I= TK= ^ìÑä~ÖÉI= eÉêåÉI=_ÉêäáåK= pÅÜãçäâÉI= pKL= aÉáíÉêã~ååI= jKL= oΩÅâï~êíI= tKJaK= EOMMQFW= ?fåÇìëíêáÉääÉë= oÉÅÜJ åìåÖëïÉëÉå=dho?I=OQK=^ìÑä~ÖÉI=_çÅÜìãK= pÅÜ∏ííäÉêI=gKL=péìä~âI=oK=EOMMPFW=?qÉÅÜåáâ=ÇÉë=ÄÉíêáÉÄäáÅÜÉå=oÉÅÜåìåÖëïÉëÉåë?I= VK=^ìÑä~ÖÉI=jΩåÅÜÉåI=táÉåK= pÅÜΩäÉêI= jK= EOMMSFW= ?báåÑΩÜêìåÖ= áå= Ç~ë= ÄÉíêáÉÄäáÅÜÉ= oÉÅÜåìåÖëïÉëÉåW= _ìÅÜÑΩÜJ êìåÖ=ÑΩê=fåÇìëíêáÉ=ìåÇ=e~åÇÉäëÄÉíêáÉÄÉ?I=NK=^ìÑä~ÖÉI=eÉáÇÉäÄÉêÖK= píÉÜäÉI=eKL=píÉÜäÉI=^KL=iÉìòI=kK=EOMMSFW=?_áä~åòáÉêìåÖ=å~ÅÜ=e~åÇÉäëJ=ìåÇ=píÉìÉêJ êÉÅÜíW=q~ÄÉää~êáëÅÜÉ=§ÄÉêëáÅÜíÉå?I=SK=^ìÑä~ÖÉI=píìííÖ~êíK= t∏ÜÉI=dK=ENVVTFW=?_áä~åòáÉêìåÖ=ìåÇ=_áä~åòéçäáíáâ?I=VK=^ìÑä~ÖÉI=jΩåÅÜÉåK= t∏ÜÉI= dKL= hì≈ã~ìäI= eK= EOMMMFW= ?dêìåÇòΩÖÉ= ÇÉê= _ìÅÜÑΩÜêìåÖ= ìåÇ= _áä~åòíÉÅÜJ åáâ?I=PK=^ìÑä~ÖÉI=jΩåÅÜÉåK= = =
Schlagwortverzeichnis = ^Ää~ìÑÜÉããìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTV= ^ÄëÅÜäìëëÄìÅÜìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKRU= = Ñçêã~äÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKORT= = ã~íÉêáÉääÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKORT= ^ÄëÅÜäìëëÖäáÉÇÉêìåÖëéêáåòáéKKKKKKKKKKKKKKKKKKKKKKKSM= ^ÄëÅÜêÉáÄìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTI=ORV= = ~ì≈Éêéä~åã®≈áÖÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOTV= = ÇÉÖêÉëëáîÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSS= = ÖÉêáåÖïÉêíáÖÉë=táêíëÅÜ~ÑíëÖìí KKKKKKKKKKKKKKKOTP= = iÉáëíìåÖëJ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSV= = äáåÉ~êÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSP= = éêçÖêÉëëáîÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSV= = òÉáí~åíÉáäáÖÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOTM= ^ÄëÅÜêÉáÄìåÖëÄ~ëáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSN= ^ÄëÉíòìåÖ== = ÑΩê=^ÄåìíòìåÖI=pìÄëí~åòîÉêêáåÖÉêìåÖ KOTM= ^Äò~ÜäìåÖëÇ~êäÉÜÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOPN= ^âíáî~KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNO= ^âíáîí~ìëÅÜKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOO= ^åÑ~åÖëÄÉëí~åÇ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOS= ^åÖÉÄçíëâ~äâìä~íáçåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNQP= ^åÖÉÄçíëîÉêÖäÉáÅÜ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVV= ^åÜ~åÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SI=NV= ^åä~ÖÉîÉêã∏ÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UI=NPI=ORV= ^ååìáí®íÉåÇ~êäÉÜÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOPO= ^åé~ëëìåÖë~ÄëÅÜêÉáÄìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKOVQ= ^åë~íòîçêëÅÜêáÑíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTV= ^åëÅÜ~ÑÑìåÖëJ=ìåÇ=eÉêëíÉääìåÖëâçëíÉå= ÑçêíÖÉÑΩÜêíÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUNI=OUP= = ÑçêíÖÉëÅÜêáÉÄÉåÇÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOUP= ^åëÅÜ~ÑÑìåÖëâçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKK NTPI=OMR= = å~ÅÜíê®ÖäáÅÜÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNTP= = JãáåÇÉêìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNTP= = JéêáåòáéKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTTI=OUT= ^åëÅÜ~ÑÑìåÖëåÉÄÉåâçëíÉåKKKKKKKKKKKKKKKK NTPI=NTU= ^åò~ÜäìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NNSI=NRQ= ^ìÑï~åÇ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKQQ= = ~ì≈ÉêçêÇÉåíäáÅÜÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNU= = ÄÉêáÉÄëÄÉÇáåÖíÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKRN= = ÄÉíêáÉÄäáÅÜÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNT= = cáå~åòJ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNU= = j~íÉêá~äJ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNT= = åÉìíê~äÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKRN=
= mÉêëçå~äJ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NT= ^ìÑï~åÇëâçåíçKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QT= ^ìÑï~åÇëêΩÅâëíÉääìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKK PQN= ^ìëÖ~åÖëêÉÅÜåìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQR= ~ìëã~ÅÜÉåÇÉê=_Éíê~ÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONV= ^ìëëÅÜΩííìåÖëÄÉãÉëëìåÖëÑìåâíáçå KKKKKKKKKKKKK T= ~ìëëíÉÜÉåÇÉ=báåä~ÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POV= ^ìëïÉáëîçêëÅÜêáÑíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TV= = _~êÉáåâ~ìÑëéêÉáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VV= _~êîÉêâ~ìÑëéêÉáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQP= _É~êÄÉáíìåÖëÖÉÄΩÜêÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOS= _ÉäÉÖ~ìÑÄÉï~ÜêìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TU= _ÉêìÑëÖÉåçëëÉåëÅÜ~Ñí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQN= _Éëí~åÇë~ìÑå~ÜãÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NN= _Éëí~åÇëâçåíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OT= = ~âíáîÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OT= = é~ëëáîÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OT= _Éëí~åÇëãÉÜêìåÖ KKKKKKKKKKKKKKKKKKKKKKKK NTI=NOMI=NRU= _Éëí~åÇëãáåÇÉêìåÖ KKKKKKKKKKKKKKKKKKKKK NTI=NONI=NRV= ÄÉëí~åÇëçêáÉåíáÉêí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMM= ÄÉëí~åÇëçêáÉåíáÉêíÉ=_ìÅÜìåÖKKKKKKKKKKKKKKKKKKKK NOR= _Éëí~åÇëîÉê®åÇÉêìåÖ KKKKKKKKKKKKKKKKKKKKKKKK NNVI=NRT= _ÉíÉáäáÖìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONO= _ÉíêáÉÄëëíçÑÑ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VT= _ÉïÉêíìåÖëîçêëÅÜêáÑíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TV= _ÉòìÖëâçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMOI=NOR= _áä~åò KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKQI=SI=NN= = ~ìÑÖÉëíÉääíÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UV= = ÑÉëíÖÉëíÉääíÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UV= = ÖÉéêΩÑíÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UV= = çÑÑÉåÖÉäÉÖíÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UV= = îçêä®ìÑáÖÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UV= = JÄìÅÜ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK R= = JÖäÉáÅÜÖÉïáÅÜí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NO= = JÖäÉáÅÜìåÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NO= = JáÇÉåíáí®í KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUI=UO= = Jâä~êÜÉáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UM= = JëíÉíáÖâÉáíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UO= = JëíáÅÜí~Ö KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK T= = JîÉêâΩêòìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OP= = JîÉêä®åÖÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OO= = Jï~ÜêÜÉáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UN=
432
_áä~åòáÉêìåÖëÖêìåÇë®íòÉ KKKKKKKKKKKKKKKKKKKKKKK TVI=UO= _çåìëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNMVI=NOTI=NQVI=NUM= _∏êëÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMV= _ìÅÜÑΩÜêìåÖ= = dêìåÇë®íòÉ=çêÇåìåÖëã®≈áÖÉêKKKKKKKKKKKKKKKK TT= _ìÅÜÑΩÜêìåÖëéÑäáÅÜí== = ÇÉêáî~íáîÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TR= = Ü~åÇÉäëêÉÅÜíäáÅÜÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TP= = çêáÖáå®êÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TR= = ëíÉìÉêêÉÅÜíäáÅÜÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TR= = sÉêëíç≈=ÖÉÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VPI=VQ= _ìÅÜÜ~äíÉêå~ëÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OS= _ìÅÜìåÖëäÉëÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PV= _ìÅÜìåÖëë~íò KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PM= _ìÅÜìåÖëîçêÖ®åÖÉ= = ÉêÑçäÖëåÉìíê~äÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QP= = ÉêÑçäÖëïáêâë~ãÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QP= = a~ãåìãKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOS= aÉäâêÉÇÉêÉë~íò KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PMQ= aáë~ÖáçKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOSI=OPRI=PNT= aáëí~åòêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QSI=OQT= aáîáÇÉåÇÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONT= açâìãÉåí~íáçåëÑìåâíáçå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK S= açééáâKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OV= aìêÅÜëÅÜåáííëîÉêÑ~ÜêÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUV= = bÑÑÉâíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMV= bÑÑÉâíáîîÉêòáåëìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOS= báÖÉåÄÉäÉÖÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OV= báÖÉåâ~éáí~äKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK U= = JÄáä~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POP= = JãÉÜêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QSI=OQN= = JãáåÇÉêìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QSI=OQN= báÖÉåäÉáëíìåÖI=~âíáîáÉêíÉ KKKKKKKKKKKKKKKKKKKKKK NTI=OMP= báåÖ~åÖëêÉÅÜåìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMM= báåâ~ìÑëâ~äâìä~íáçå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VV= báåëí~åÇëéêÉáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VV= báåòÉä~ÄëÅÜêÉáÄìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVQ= báåòÉäÄÉïÉêíìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UQ= báåòÉäâçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMP= báåòÉäìåíÉêåÉÜãÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POP= báåòÉäïÉêíÄÉêáÅÜíáÖìåÖ KKKKKKKKKKKKKKKKKKKKK OVQI=OVV= bêÑçäÖëâçåíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QT= bêÖÉÄåáë== = _ÉíêáÉÄëJ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NS= = ÇÉê=ÖÉï∏ÜåäáÅÜÉå=dÉëÅÜ®Ñíëí®íáÖâÉáí KKKK NS= = åÉìíê~äÉëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RN= = çêÇÉåíäáÅÜÉë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RN=
= oçÜJ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NS= = JîÉêïÉåÇìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PPP= bêáååÉêìåÖëïÉêíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSR= bêä∏ëÄÉêáÅÜíáÖìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQV= bê∏ÑÑåìåÖëÄáä~åò KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQI=OU= bê∏ÑÑåìåÖëÄáä~åòâçåíç KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PS= bêíê~ÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QQ= = ~ì≈ÉêçêÇÉåíäáÅÜÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NU= = ÄÉíêáÉÄäáÅÜÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NT= = ÄÉíêáÉÄëÄÉÇáåÖíÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RN= = cáå~åòJKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NT= = åÉìíê~äÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RN= bêíê~Öëâçåíç KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QT= bêíê~Öëä~ÖÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK T= = cÉÜäÄÉíê~Ö= = åáÅÜí=ÇìêÅÜ=báÖÉåâ~éáí~ä=ÖÉÇÉÅâíÉê KKKKKKK PR= cÉêíáÖìåÖëÖÉãÉáåâçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKK OMP= cÉêíáÖìåÖëä∏ÜåÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMP= cÉêíáÖìåÖëã~íÉêá~äKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMP= cáå~åÅÉJiÉ~ëáåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPP= cáå~åò~åä~ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NP= cáå~åòÄìÅÜÜ~äíìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK Q= cáå~åòä~ÖÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK T= cçêÇÉêìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NP= = Éáåï~åÇÑêÉáÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVQI=PMQ= = ìåÉáåÄêáåÖäáÅÜÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVQ= = òïÉáÑÉäÜ~ÑíÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVQI=OVU= = ëçåëíáÖÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNV= = ìåÉáåÄêáåÖäáÅÜÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVQ= cçêÇÉêìåÖëÄÉïÉêíìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OVP= cêÉáÄÉêìÑäÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TS= cêÉãÇÄ~ìíÉáä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VT= cêÉãÇÄÉäÉÖÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OV= cêÉãÇÑáå~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOR= cêÉãÇâ~éáí~äKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NP= cêÉãÇï®ÜêìåÖëîÉêÄáåÇäáÅÜâÉáíÉåKKKKKKKKKKKK PQV= cêáëíáÖâÉáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQ= = dÉÄ®ìÇÉÄ~ì KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NVP= dÉÖÉåâçåíçKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PM= dÉÜ~äíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNPPI=NPQ= dÉäÇÉáåä~ÖÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQS= dÉäÇÉåíå~ÜãÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQO= dÉãÉáåâçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMP= dÉãÉáåâçëíÉå=ÑΩê=e~åÇÉäëï~êÉåKKKKKKKKKKKKK NQQ= dÉãÉáåëÅÜ~ÑíëâçåíÉåê~ÜãÉå KKKKKKKKKKKKKKKKKKKKK SO= dÉåÉê~äåçêã KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TT= dÉë~ãíâçëíÉåîÉêÑ~ÜêÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RS=
433
dÉëÅÜ®Ñíëà~ÜêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKR= dÉëÅÜ®ÑíëîçêÑ~ää KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKR= dÉïÉêÄÉÄÉíêáÉÄ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTP= dÉïáåå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QSI=RM= dÉïáååJ=ìåÇ=sÉêäìëíâçåíçKKKKKKKKKKKKKKKKKKKKKKKKKKQU= dÉïáååJ=ìåÇ=sÉêäìëíêÉÅÜåK KKKKKKQI=SI=TI=NSI=QS= dÉïáååêΩÅâä~ÖÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPPO= ÖÉòÉáÅÜåÉíÉë=h~éáí~ä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPOU= dä®ìÄáÖÉêëÅÜìíòKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKT= dçáåÖJ`çåÅÉêåJmêáåòáé KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKUP= dêìåÇÄìÅÜ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QI=R= dêìåÇÉêïÉêÄëíÉìÉê KKKKKKKKKKKKKKKKKKKKKKKKKKK NUVI=NVN= dêìåÇâ~éáí~ä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPOU= dêìåÇëíΩÅâëâ~ìÑKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NUVI=NVN= = e~ÄÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOR= = Jë~äÇçKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOT= = JòáåëÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOOV= e~åÇÉäëÄΩÅÜÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKSS= e~åÇÉäëï~êÉåâ~äâìä~íáçå KKKKKKKKKKKKKKKKKKKKKKKKKKNQQ= e~ìéíÄìÅÜ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QI=R= eÉêëíÉääìåÖëâçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKK OMRI=OSN= eáäÑëëíçÑÑ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKVT= e∏ÅÜëíïÉêíéêáåòáé KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPQU= = fãé~êáí®íëéêáåòáéKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKUS= fåÇìëíêáÉâçåíÉåê~ÜãÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKRV= fåÑçêã~íáçåëÑìåâíáçåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKS= fåÜ~ÄÉê~âíáÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONN= fåëçäîÉåò KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOVP= fåëí~åÇÜ~äíìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNUR= fåíÉêáãëâçåíçKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNVS= fåîÉåí~ê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKT= fåîÉåíìê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNM= fåîÉëíáíáçåëÇ~êäÉÜÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOPM= fåò~ÜäìåÖå~ÜãÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOMM= = g~ÜêÉë~ÄëÅÜäìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKS= g~ÜêÉëÑÉÜäÄÉíê~Ö KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNS= g~ÜêÉëΩÄÉêëÅÜìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNS= = h~éáí~ä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNO= = JÖÉëÉääëÅÜ~Ñí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SUI=POT= = JêΩÅâä~ÖÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPPN= h~ìÑ~ÄêÉÅÜìåÖ=ÄÉá=^âíáÉåKKKKKKKKKKKKKKKKKKKKKKKKKONO= h~ìÑã~ååKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTP= = cçêãJKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTQ= = âê~Ñí=_Éí®íáÖìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTP= = âê~Ñí=báåíê~ÖìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTQ=
= káÅÜíJ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TQ= háêÅÜÉåëíÉìÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPP= hçãã~åÇáíÖÉëÉääëÅÜ~Ñí KKKKKKKKKKKKKKKKKKKKKKKKKKKKK POR= hçãã~åÇáíáëí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POS= hçãéäÉãÉåí®ê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POR= hçåíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQ= = J~êíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RV= = JÖêìééÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RV= = Jâä~ëëÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RV= hçåíçÑΩÜêìåÖëÖÉÄΩÜêÉåKKKKKKKKKKKKKKKKKKKKKKKKKKK OOV= hçåíçâçêêÉåíâêÉÇáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOU= hçåíçëìããÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OS= hçëíÉå= == báå~êÄÉáíìåÖëJKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTQ= = cáå~åòáÉêìåÖëJ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTQ= = ä~ìÑÉåÇÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTQ= hêÉÇáí= = J~ìÑå~ÜãÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPR= = JÖÉÄΩÜêÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPSI=OPU= = JâçëíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOR= = JîÉêÖäÉáÅÜ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOR= = JòáåëÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPSI=OPU= = JòΩÅâò~ÜäìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQM= hìêë= = JÖÉïáåå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONQ= = JîÉêäìëíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONQ= = JïÉêí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONM= = i~ÖÉÄÉêáÅÜí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SI=OM= i~ÖÉêäÉáëíìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NRU= iÉ~ëáåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPNI=OPPI=OQM= iáÉÑÉê~åíÉåâêÉÇáíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOU= iáÉÑÉêÄÉÇáåÖìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMR= äáèìáÇÉ=jáííÉä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NP= iáèìáÇáÉêÄ~êâÉáíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQ= iáëíÉåÉáåâ~ìÑëéêÉáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VV= iáëíÉåîÉêâ~ìÑëéêÉáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQP= içÜå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPPI=NPQ= içÜåòìë~íòâçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQN= = j®åÖÉäêΩÖÉKKKKKKKKKKKKKKKKKKKKKKKKKNMTI=NOTI=NQVI=NUM= j~≈ÖÉÄäáÅÜâÉáíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TM= = aìêÅÜÄêÉÅÜìåÖ=ÇÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TN= = ìãÖÉâÉÜêíÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TN= j~íÉêá~äÖÉãÉáåâçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMP= jáÉíÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPO= jáííÉäÜÉêâìåÑíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NO= jáííÉäîÉêïÉåÇìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NO= =
434
k~ÅÜä~ëëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NOTI=NQU= k~ãÉåë~âíáÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONN= kÉÄÉåÄΩÅÜÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK R= kÉååÄÉíê~Öë~âíáÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONN= kÉååïÉêíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONM= káÉÇÉêëíïÉêíéêáåòáé KKKKKKKKKKKKKKKKKKK OTTI=OUTI=OVQ= kìíòìåÖëÇ~ìÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OSN= kìíòìåÖëÉåíå~ÜãÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQP= çÑÑÉåÉ=e~åÇÉäëÖÉëÉääëÅÜ~Ñí KKKKKKKKKKKKKKKKKKKKKKK POQ= léÉê~íÉJiÉ~ëáåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPP= = m~ÅÜí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPO= m~ëëáî~ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NO= m~ëëáîí~ìëÅÜ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OO= m~ìëÅÜ~äëéÉëÉåë~íòKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONN= m~ìëÅÜ~äïÉêíÄÉêáÅÜíáÖìåÖ KKKKKKKKKKKKKKKKK OVQI=PMQ= mÉêáçÇÉå~ÄÖêÉåòìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UQ= mêÉáë~åÖ~ÄÉåîÉêçêÇåìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKK OOS= mêÉáëå~ÅÜä®ëëÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMRI=NUM= mêáî~íÉáåä~ÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQN= mêáî~íÉåíå~ÜãÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQN= mêçÇìâíáçåëÑ~âíçêÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VT= mêçòÉëëÖäáÉÇÉêìåÖëéêáåòáé KKKKKKKKKKKKKKKKKKKKKKKKKK SO= mìÄäáòáí®íëÖÉëÉíòKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SU= = o~Ä~íí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NMSI=NQUI=NUM= o~íÉåâêÉÇáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPM= oÉ~äáë~íáçåëéêáåòáéKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UR= oÉÅÜåìåÖë~ÄÖêÉåòìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNP= = ~âíáîÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNQ= = ~åíáòáé~íáîÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNU= = é~ëëáîÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNR= = íê~åëáëíçêáëÅÜÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PNQ= oÉÅÜåìåÖëäÉÖìåÖëîçêëÅÜêáÑíÉå= = ÖÉëÉíòäáÅÜÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK SR= oÉÅÜåìåÖëïÉëÉå== = ÉñíÉêåÉëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK Q= = áåíÉêåÉëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK P= oÉÖÉäëíÉìÉêë~íòKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSO= oÉáÜÉåÑçêãKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OR= oÉáåîÉêã∏ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTI=UI=V= oÉëíëÅÜìäÇîÉêëáÅÜÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOS= oáÅÜíáÖâÉáíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TUI=UN= oçÜëíçÑÑ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VT= oΩÅâä~ÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PPM= oΩÅâëÉåÇìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NNMI=NOSI=NRM= oΩÅâëíÉääìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PQN= = p~ÅÜ~åä~ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NP=
p~ÅÜÉáåä~ÖÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQS= p~ÅÜÉåíå~ÜãÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQQ= p~äÇç KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OS= pÅÜäìëëÄÉëí~åÇ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OS= pÅÜäìëëÄáä~åò KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PU= pÅÜäìëëÄáä~åòâçåíç KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PS= pÅÜìäÇÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTI=U= = âìêòÑêáëíáÖÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NP= = ä~åÖÑêáëíáÖÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NP= pÉäÄëíâçëíÉåéêÉáë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQP= pâçåíç KKKKKKKKKKKKKKKKKKKKKKKK NNMI=NOTI=NQVI=NUMI=NUO= pçäáÇ~êáí®íëòìëÅÜä~ÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPP= pçääKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OR= = Jë~äÇç KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OT= = JòáåëÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOV= pçåÇÉêÉáåòÉäâçëíÉå== = ÇÉê=cÉêíáÖìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMP= = ÇÉë=sÉêíêáÉÄë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OMP= pçòá~äîÉêëáÅÜÉêìåÖ= = ^êÄÉáíÖÉÄÉê~åíÉáä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPR= = ^êÄÉáíåÉÜãÉê~åíÉáä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPR= pçòá~äîÉêëáÅÜÉêìåÖëÄÉáíê®ÖÉ KKKKKKKKKKKKKKKKKKKKKK NPP= pí~ÑÑÉäÑçêã KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OQ= pí~ãã~âíáÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONN= pí~ããâ~éáí~ä KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK POU= píÉìÉêÄÉãÉëëìåÖëÖêìåÇä~ÖÉKKKKKKKKKKKKKKKKKKKKKKKKK T= píÉìÉêå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NU= = ~âíáîáÉêìåÖëéÑäáÅÜíáÖÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKK OQV= = ÄÉíêáÉÄäáÅÜÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORM= = ÇìêÅÜä~ìÑÉåÇÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORN= = éêáî~íÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORM= píÉìÉêå~ÅÜò~ÜäìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORP= píÉìÉêêΩÅâÉêëí~ííìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ORO= píáÅÜí~ÖëÄÉïÉêíìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UP= píçêåçÄìÅÜìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK PO= píΩÅâ~âíáÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONN= píΩÅââìêë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONM= póëíÉãÄΩÅÜÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK R= = qJhçåíçKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OR= q~ÖÉëïÉêí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTT= qÉáäïÉêíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTV= = §ÄÉêëáÅÜíäáÅÜâÉáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UM= §ÄÉêòáÉÜìåÖëòáåëÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOV= rãä~ìÑîÉêã∏ÖÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKUI=NPI=OUT= rãë~íòÉêä∏ëÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSI=NQR= rãë~íòâçëíÉåîÉêÑ~ÜêÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RS= rãë~íòëíÉìÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSNI=NSR=
435
= JÉêâä®êìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNSP= = JêΩÅâÉêëí~ííìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNSS= = Jîçê~åãÉäÇìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNSP= = Jîçê~ìëò~ÜäìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNST= råÑ~ääîÉêëáÅÜÉêìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNQN= = s~äìíáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONV= sÉêÄáåÇäáÅÜâÉáíI=ëçåëíáÖÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKPNU= sÉêÄáåÇäáÅÜâÉáíëêΩÅâëíÉääìåÖÉå KKKKKKKKKKKKKKKKKPQN= îÉêÄê~ìÅÜëçêáÉåíáÉêí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNMM= sÉêÉáåÑ~ÅÜìåÖëêÉÖÉäKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOTM= sÉêäìëíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK QSI=RM= sÉêãáííäìåÖëÖÉÄΩÜêÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOOS= sÉêã∏ÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TI=NO= sÉêã∏ÖÉåëÖÉÖÉåëí~åÇKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTM= = áãã~íÉêáÉääÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNP= îÉêã∏ÖÉåëïáêâë~ãÉ=iÉáëíìåÖÉå KKKKKKKKKKKKKKKNPU= sÉêã∏ÖÉåëä~ÖÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKS= sÉêêÉÅÜåìåÖëîÉêÄçí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKUM= sÉêë~åÇâçëíÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNQS= sÉêëí®åÇäáÅÜâÉáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKTU= sÉêíêáÉÄëÖÉãÉáåâçëíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOMP= sÉêï~äíìåÖëÖÉãÉáåâçëíÉåKKKKKKKKKKKKKKKKKKKKKKKKKOMP= sÉêòÉáÅÜåáëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNM= sçääëí®åÇáÖâÉáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TUI=TV= sçê~ÄëÅÜäìëëÄìÅÜìåÖÉå KKKKKKKKKKKKK RUI=NOOI=ORT= sçêê®íÉ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNP= sçêê~íëÄÉïÉêíìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOUU= sçêëÅÜìëë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNPS= sçêëíÉìÉê KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSNI=NSR= sçêëíÉìÉêΩÄÉêëÅÜìëë~âíáîáÉêìåÖ KKKKKKKKKKKKKKKNSV=
= == == == == == ==
= =
sçêòìÖë~âíáÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONN= = t~êÉåÉáåë~íòKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NOO= tÉêâëíçÑÑîÉêÄê~ìÅÜ KKKKKKKKKKKKKKKKKKKKKKKKKKK NOOI=NOT= ïÉêíÄÉÖêΩåÇÉåÇ=q~íë~ÅÜÉå KKKKKKKKKKKKKKKKKKKKKKKK UM= ïÉêíÉêÜÉääÉåÇÉ=q~íë~ÅÜÉåKKKKKKKKKKKKKKKKKKKKKKKKKKK TV= tÉêíé~éáÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NPI=OMVI=PMU= = ÑÉëíîÉêòáåëäáÅÜÉëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONV= = JÄÉïÉêíìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OUQ= tÉêíëíÉääìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ONV= tÉëÉåíäáÅÜâÉáíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UO= táääâΩêÑêÉáÜÉáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UN= táêíëÅÜ~ÑíäáÅÜâÉáí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK UO= táêíëÅÜ~ÑíëÖìíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TM= = ÖÉêáåÖÑΩÖáÖÉë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTR= = ÖÉêáåÖïÉêíáÖÉë KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NTRI=NTS= táêíëÅÜ~Ñíëà~ÜêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK TR= = w~Üää~ëí KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNSNI=NSOI=NSQI=NSR= = Jé~ëëáîáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NSU= w~ÜäìåÖëÉáåÖ®åÖÉ=~ìë== = ~ÄÖÉëÅÜêáÉÄÉåÉå=cçêÇÉêìåÖÉå KKKK OVTI=OVU= wáÉäÉáåâ~ìÑëéêÉáëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK VV= wáÉäîÉêâ~ìÑëéêÉáëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK NQP= wáåëÇ~êäÉÜÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OPN= wáåëÉå KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK OOR= wìëÅÜêÉáÄìåÖ KKKKKKKKKKKKKKKKKKKKKKKKKKKKK OTUI=OUMI=PMV= wïÉÅâ~ìÑï~åÇ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RM= wïÉÅâÉêíê~Ö KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK RM= =
