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

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

Author: Benjamin Auer

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

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

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

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

Benjamin Auer

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

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

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

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

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

ergänzende Übungsaufgaben und Lösungen,

alle im Buchtext zitierten Gesetzestexte,

einen Exkurs zum Thema Rechtsformen,

nützliche Excel-Tools zur Buchführung, T

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

und vieles mehr.

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

Benjamin Auer

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NKOKP

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NKOKQ

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NKPKO

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NKPKP

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PKOKNKN=

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PKOKNKO=

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PKOKO

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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

= = =

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Abkürzungsverzeichnis =

^KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^âíáî~= ^_ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^åÑ~åÖëÄÉëí~åÇ= ^Ñ^ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^ÄëÉíòìåÖ=ÑΩê=^ÄåìíòìåÖ= ^d KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ^âíáÉåÖÉëÉääëÅÜ~Ñí= ^d^L=^k^ KKKKKKKKKKKKKKKKKKKKKK ^êÄÉáíÖÉÄÉê~åíÉáäL^êÄÉáíåÉÜãÉê~åíÉáä= êh 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

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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= = =

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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= = =

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6

A. Technik und Ergebnis der Buchführung =

2.2 Ergebnis 2.2.1

Grundlegendes

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^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

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=

8


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9

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Inventur

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11

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12


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2.2.3.2

Gesetzliche Gliederungsvorschriften

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


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

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16


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3.

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3.2 Buchungen auf Bestandskonten 3.2.1

Auflösung der Bilanz in Konten

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3.2.1.1

Konto in Staffelform

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25

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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=

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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=

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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=

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3.2.3

Konteneröffnung

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3.2.4

Verbuchung von Geschäftsvorfällen

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30


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31

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33

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3.2.5

Kontenabschluss

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3.2.6

Buchung von Konteneröffnung und -abschluss

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3.2.7

39

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40


3.2.8

Beispiel: Einfacher Geschäftsgang

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44


3.3 Buchungen auf Erfolgskonten 3.3.1

Gewinn- und Verlustrechnung

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45

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46

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47

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3.3.2

Verbuchung von Aufwendungen und Erträgen

3.3.2.1

Variante A

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3.3.2.2

Variante B

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=

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3.3.3

Kontenabschluss

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3.3.4

Zusammensetzung des Gesamterfolgs

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53

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3.3.5

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56


3.3.6

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B. RECHTLICHER HINTERGRUND

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

aus welchen Rechtsquellen die Buchführungsvorschriften entspringen,

welche Personen- bzw. Unternehmensgruppen zur Buchführung verpflichtet sind,

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

in welchen Teilschritten die Bilanz bis zur Veröffentlichung entwickelt wird und

welche Strafen bei Verstoß gegen Rechnungslegungsvorschriften zu erwarten sind.

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

=

1.

Rechtsquellen

=

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=

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= ^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=

=

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= = = =

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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= =

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

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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

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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=

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

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1.2.4

Branchenabhängige Vorschriften

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

hêÉÇáíáåëíáíìíÉ=E¬¬=OT=J=PN=hdtF=

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

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

70


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

1.3.1

Maßgeblichkeit der Handelsbilanz für die Steuerbilanz

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

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1. Rechtsquellen

1.3.2

71

Umgekehrte Maßgeblichkeit

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

1.3.3

Durchbrechung der Maßgeblichkeit

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2. Buchführungspflichten

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78

B. Rechtlicher Hintergrund =

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

3. Grundsätze ordnungsmäßiger Buchführung

79

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

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

3.2.1

Allgemeine Grundsätze

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80


⌦= _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= =


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= =


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= =


Verbot wissentlich falscher Bilanzansätze

=

82


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== =


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 =


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= =


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= = =


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



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= =


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= =


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=

=


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


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

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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


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=

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

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

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

4. Schritte der Rechnungslegung

91

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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


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=

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

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

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

bis zum Verkauf von hergestellten Erzeugnissen.

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

1.

Beschaffung von Werkstoffen und Handelswaren I

=

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

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98

C. Laufende Buchungen in Industriebetrieben

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109

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1.5.4

Skonti

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1.9.2

Berechnung des Werkstoffverbrauchs/Wareneinsatzes

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Grundlagen

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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

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134


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3.2.2

Buchungen

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Lohn- und Gehaltszahlung

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Vorschüsse

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Vermögenswirksame Leistungen

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3.2.2.4

141

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Grundlagen

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5.1.2

Bestimmungen des Umsatzsteuergesetzes

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Beschaffung von beweglichen Sachanlagegütern

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6.1.2

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191

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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


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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=

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q=

8. Verkauf von beweglichen und unbeweglichen Anlagegütern

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8.2.2

Variante B (ohne Interimskonto)

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

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8.2.3

Inzahlungnahme gebrauchter Anlagegüter

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9.

Aktivierte Eigenleistungen

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9. Aktivierte Eigenleistungen

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Gebühren und Zinsen (unter Kaufleuten)

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13.

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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=


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

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

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

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

14. Steuern

251

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

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

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

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

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

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

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14. Steuern

253


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

des Sachanlagevermögens,

des Umlaufvermögens (Vorräte, Wertpapiere, Forderungen),

des Eigenkapitals,

der Rückstellungen und Rechnungsabgrenzungsposten und

der Verbindlichkeiten.

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

1.

Buchungskreislauf

=

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

bê∏ÑÑåìåÖëÄìÅÜìåÖÉå=

i~ìÑÉåÇÉ=_ìÅÜìåÖÉå=

^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=

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2. Bewertung des Anlagevermögens

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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)

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= = =

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2.1.3.1

263

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2.1.3.3

Progressive Abschreibung

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

2.1.3.4

Leistungsabschreibung

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

^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==


2.1.4.2

271

Abschreibung bei Abgang während des Geschäftsjahres

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Geringwertige Wirtschaftsgüter

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2.1.4.5

Abschreibung von Grundstücken und Gebäuden

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píáäääÉÖìåÖ= çÇÉê= råíÉê~ìëä~ëíìåÖ= îçå= íÉÅÜåáëÅÜÉå= ^åä~ÖÉå= ~ìÑÖêìåÇ= îçå= råJ Ö®åÖáÖâÉáíÉå=EjçÇÉïÉÅÜëÉäI=k~ÅÜÑê~ÖÉîÉêëÅÜáÉÄìåÖF=

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2.2.1

277

Anschaffungskostenprinzip

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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

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278

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Wertaufholung

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2.2.3

Außerplanmäßige Abschreibung in der Steuerbilanz

2.2.3.1

Teilwertabschreibung

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Steuerrechtlicher Teilwert

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280

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Wertaufholung

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2.2.4

Verbuchung d. außerplanmäßigen Abschreibung b. Sachanlagen

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2.2.5

Verbuchung d. außerplanm. Abschreibung b. Wertpapieren

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3.1 Allgemeine Bewertungsgrundsätze 3.1.1

Anschaffungskostenprinzip

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3.1.2

Strenges Niederstwertprinzip

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

=

tÉêíãáåÇK= îçê~ìëëáÅÜíäáÅÜ= =

e_=

pí_=

=

=

sÉêÄçí=

báåòÉäâ~ìÑäÉìíÉ=ìåÇ= mÉêëçåÉåÖÉëÉääëÅÜ~ÑíÉå=

îçêΩÄÉêÖÉÜÉåÇ=

dÉÄçí=

Ç~ìÉêÜ~Ñí=

dÉÄçí=

dÉÄçí=

=

=

=

=


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=_=


=


_Éëí~åÇëJ ãáåÇÉêìåÖ=

=

_Éëí~åÇëJ ãÉÜêìåÖ=

e=


=

_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= âp= ¬= 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= =


=

=

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= =


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= =

=


~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


=

=

=

=

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


=

=

=

=

=

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= =

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3.3 Bewertung von Forderungen 3.3.1

Allgemeines

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3.3.2

Abschreibung uneinbringlicher Forderungen

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Sonstige Forderungen und Verbindlichkeiten

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4.2.3

321

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5.

Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung

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5.1.1

Einzelunternehmen

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5.1.2

Offene Handelsgesellschaft (OHG)

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5. Rechsformabhängige Eigenkapitalbilanzierung und Erfolgsbuchung

325

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Kommanditgesellschaft (KG)

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326

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5.2.1

Gezeichnetes Kapital

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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= =


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= =

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5.2.2

Rücklagen

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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 =

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5.2.2.2

Gewinnrücklagen

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5.2.3

Ergebnisverwendung und Eigenkapitalausweis

5.2.3.1

Grundlagen

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6.

Rückstellungen

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342

D. Jahresabschluss

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6.2.1

Ansatzkriterien in Handels- und Steuerbilanz

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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

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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

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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

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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

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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= =

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^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= =

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356

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374

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2. Lösungen

379

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380

E. Aufgaben

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2. Lösungen

381

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382

E. Aufgaben

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2. Lösungen

383

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384

E. Aufgaben

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SKPMPITV=

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385

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tÉêí=~ìÑ=hçåíç=SMOM=Z=ERMM=ä ⋅ NMIRM=bìêçLäF=Ó=NIRM=B==

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386

E. Aufgaben

ÅF= QQMM=

QROIPV=

~å=

SMOM=

ONSIMM=

ER=B=îK=QKPOMIMMF= EQ=B=îK=EQKPOM=Ó=ONSFF=

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= sÉêÄáåÇäáÅÜâÉáí= Ó==ÅF=

RKQTVIVR= = QROIPV= =

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RKMOTIRS== = UQIRM== Z=EO=B=îK=RKMOTIRSF: NNV ⋅ NMM= NSIMR== Z=NV=B=îK=UQIRM=

Z==§ÄÉêïÉáëìåÖ= =

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Z== sÉêÄê~ìÅÜ=

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e= = p=

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e=

PKTPNIPQ= = QQMM= UKOSUISS= = QQMM=

PKUMMIMM RKVRMIMM

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OPKNSPISS

2. Lösungen

387

p=

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e= = p=

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dÉÜ~äíëò~ÜäìåÖ= = SPMM= NKORMIMM= = = = =

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NKORMIMM== NPTIRM== NOIMM== SIOR== NONIUU== QMISP== UMISP== NMISP== UQMIQU==

=

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388

E. Aufgaben

=

^d^=J=pçòá~äîÉêëáÅÜÉêìåÖW= =

=

SQNM=

ORPITT=

~å=

QUQM=

ORPITT=

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^ìÑÖ~ÄÉ=ON= ~F= OSRM= NKMMMIMM=

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Ó==^k^=J=pçòá~äîÉêëáÅÜÉêìåÖÉå=

UPMIMM==

Ó==sçêëÅÜìëë=

NKMMMIMM==

Z==kÉííçäçÜå=

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2. Lösungen

389

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390

E. Aufgaben

ÅF= RMMM= =

PQMIMM=

QUMM=

SQISM==

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NKMTMIMM=

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2. Lösungen

391

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dÉïáåå=áå=B=Z=ONQISR ⋅ NMM : RTSITM=Z=PTIOO=B=

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aÉê=dÉïáåå=ïΩêÇÉ=~äëç=îçå=QM=B=~ìÑ=PTIOO=B=ÇÉê=pÉäÄëíâçëíÉå=ëáåâÉåK= =

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tÉêí=~ìÑ=RMMN=Z=UMTIRM=Et~êÉåïÉêíF : NMM ⋅ O=Z=NSINR==

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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= =

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POKMMMIMM=

= p=

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e=

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UMOM=

QMMKRMMIMM=

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ÄF=

e=

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ÖF=T=B=îK=RQIMM=

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ÜF=NV=B=îK=NOMIMM==

=ÇF=NPKUMQIMM : NNV ⋅ NV=

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áF=NNVIMM : NNV ⋅ NV=

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e=

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p=

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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= =


OTOKNRMIMM=

= =

aáÉ= dêìåÇëíÉìÉê= Eä~ìÑÉåÇÉ= hçëíÉåF= ìåÇ= ÇáÉ= hçëíÉå= ÇÉê= eóéçíÜÉâ= Ecáå~åòáÉJ êìåÖëâçëíÉåF=ÇΩêÑÉå=åáÅÜí=~âíáîáÉêí=ïÉêÇÉåK=

= ÄF= _ìÅÜìåÖ=ÇÉê=^åëÅÜ~ÑÑìåÖëâçëíÉåW= =

=

MRMM=

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píÉìÉê=Z=NV=B=îçå=ENMKPMMIMM=H=OKRMMIMMF=

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Ó= R=B=o~Ä~íí=

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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=

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NVKVQQITM=

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MUQM=

QOVIMM=

=

=

OSMM=

UNISR=

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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==


NSKUPMIOR==

=

^ìÑÖ~ÄÉ=PP= ~F= MUVM=

NKONVIOM=

=

SUMM=

RMIUM=

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OSMM=

OQNIPM==

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NKRNNIPM=

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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=

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=

~å=

QQMM=

OSMM=

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OOSKNMMIMM=

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=

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= =

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OSMM=

QTIRM==

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^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=

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=

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= ~å=

MUQM=

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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=

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OSMM=

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^âíáîáÉêìåÖ=ÇÉê=kÉÄÉåâçëíÉåW=

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sÉêâ~ìÑ= ÇÉê= ~äíÉå= j~ëÅÜáåÉ= ìåÇ= sÉêêÉÅÜåìåÖ= ãáí= ÄÉëíÉÜÉåÇÉê= sÉêÄáåÇäáÅÜâÉáí= ~ìë=ÇÉã=h~ìÑ=ÇÉë=åÉìÉå=jçÇÉääëW=

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RQNM=

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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=

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MTOM=

RTMIMM=

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NMUIPM==

~å=

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ÄF=

= = iáëíÉåéêÉáë==

ORKMMMIMM==

H==jçåí~ÖÉ=

PMMIMM==

H==qê~åëéçêí=

RTMIMM==

H==báÖÉåäÉáëíìåÖ=

VUMIMM==


OSKURMIMM==

=

ÅF= SNSM= =

PKMMMIMM=

OSMM=

RTMIMM=

~å=

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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=

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NNKQNUIMR=

=

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báåâ~ìÑW=

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MTOM=

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= h~ìÑéêÉáë= Ó= o~Ä~íí= H==qê~åëéçêí= H==tÉêâòÉìÖë~íò=

NMKMMMIMM== UMMIMM== NRMIMM== OQRIMM==

Z==îçêä®ìÑáÖÉ=^â=

VKRVRIMM==

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mêÉáëå~ÅÜä~ëëW=

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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=

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PMMIMM== QMMIMM== NQMIMM==

= = îçêä®ìÑáÖÉ=^â= = Ó==mêÉáëå~ÅÜä~ëë= = Ó==pâçåíç=

VKRVRIMM== OSMIMM== OUMIMR==

Z==báÖÉåäÉáëíìåÖ=

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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=

=

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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= =


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=

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404

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408

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409

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410

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411

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412

E. Aufgaben =

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413

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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

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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= =

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

Grundkurs Software-Entwicklung mit C++, 2. Auflage

Grundkurs Codierung, 3. Auflage

Grundkurs Typografie und Layout: Für Ausbildung und Praxis, 3. Auflage

Abitur-Wissen Geschichte. Nationalsozialismus und 2. Weltkrieg

Polizei- und Ordnungsrecht, 2. Auflage

Maß und Wahrscheinlichkeit, 2. Auflage

Investition und Finanzierung, 2. Auflage

Mahnverfahren und Forderungseinzug, 2.Auflage

Signal- und Systemtheorie, 2. Auflage

Gynäkologie und Geburtshilfe, 2. Auflage

Mitarbeiterbeurteilung und Zielvereinbarung. 2. Auflage

Testtheorie und Fragebogenkonstruktion, 2. Auflage

Geschlecht und Männlichkeit, 2. Auflage

Android 2: Grundlagen und Programmierung, 2. Auflage

Grundkurs Statistik für Politologen und Soziologen, 5. Auflage

Grundkurs Leistungselektronik: Bauelemente, Schaltungen und Systeme, 4. Auflage

Grundkurs Leistungselektronik: Bauelemente, Schaltungen und Systeme, 5. Auflage

Grundkurs Leistungselektronik: Bauelemente, Schaltungen und Systeme, 3. Auflage

Vom Wissen und Fühlen

Bildung und Wissen

Bildung und Wissen

Grundkurs Theoretische Physik 2: Analytische Mechanik, 8. Auflage (Springer-Lehrbuch)

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