Prüfungsvorbereitung Bilanzbuchhalter : gezielt das lernen, was in den IHK-Prüfungen verlangt wird

404 Pages·2008·7.329 MB·German

by  Manfred Wünsche

JJ_Ti.Wünsche_1020-2 31.03.2008 09:58 Uhr Seite 1
Wünsche · Prüfungsvorbereitung Bilanzbuchhalter
JJ_Ti.Wünsche_1020-2 31.03.2008 09:58 Uhr Seite 3
Manfred Wünsche
Prüfungsvorbereitung
Bilanzbuchhalter
Gezielt das lernen, was in den IHK-Prüfungen
verlangt wird
4., überarbeitete Auflage
JJ_Ti.Wünsche_1020-2 31.03.2008 09:58 Uhr Seite 4
Bibliografische Information Der Deutschen Nationalbibliothek
Die Deutsche Nationalbibliothek verzeichnet diese Publikation in der
Deutschen Nationalbibliografie; detaillierte bibliografische Daten sind im Internet über
<http://dnb.d-nb.de> abrufbar.
1. Auflage 2005
2., aktualisierte und erweiterte Auflage 2006
3., überarbeitete Auflage 2007
4., überarbeitete Auflage 2008
Alle Rechte vorbehalten
©Betriebswirtschaftlicher Verlag Dr.Th.Gabler GmbH | GWV Fachverlage, Wiesbaden 2008
Lektorat: Dr. Riccardo Mosena
Der Gabler Verlag ist ein Unternehmen von Springer Science+BusinessMedia.
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. indiesem 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 978-3-8349-1020-2
Vorwort
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PKN= báÖÉåâ~éáí~äÇ~êëíÉääìåÖ=ìåÇ=bêÖÉÄåáëîÉêïÉåÇìåÖKKKKKKKKKKKKKKKKKKKKKKKKNSV
PKO= dÉë~ãíâçëíÉåîÉêÑ~ÜêÉå=ìåÇ=rãë~íòâçëíÉåîÉêÑ~ÜêÉåKKKKKKKKKKKKKKKKKKKNTQ
PKP= ^åä~ÖÉåëéáÉÖÉäKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNTT
Q= g~ÜêÉë~ÄëÅÜäìëë~å~äóëÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNUP
QKN= píêìâíìêÄáä~åòKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNUP
QKO= h~éáí~äÑäìëëêÉÅÜåìåÖ=E`~ëÜJcäçïJoÉÅÜåìåÖFKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKNUV
QKP= _ÉíêáÉÄëïáêíëÅÜ~ÑíäáÅÜÉ=hÉååò~ÜäÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOMN
b= pqbrboob`eq=rka=_bqofb_if`eb=pqbrboibeobKKKKKKKKKKK OMV
N= §ÄÉêÄäáÅâKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONN
NKN= aáÉ=mêΩÑìåÖëáåÜ~äíÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONN
NKO= iÉêåëíê~íÉÖáÉå=ìåÇ=iáíÉê~íìêÜáåïÉáëÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONO
O= ^ÄÖ~ÄÉåçêÇåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONP
OKN= _ÉíêáÉÄëéêΩÑìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONR
OKO= cêáëíÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONT
OKP= píÉìÉêäáÅÜÉ=kÉÄÉåäÉáëíìåÖÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONU
OKQ= báåëéêìÅÜKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONV
OKR= e~ÑíìåÖ=ÇÉë=bêïÉêÄÉêëKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKONV
P= báåâçããÉåëíÉìÉêêÉÅÜíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOON
PKN= báåâçããÉåëíÉìÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOON
PKO= içÜåëíÉìÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOPO
PKP= h∏êéÉêëÅÜ~ÑíëíÉìÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOPU
Q= dÉïÉêÄÉëíÉìÉêêÉÅÜíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOQV
R= rãë~íòëíÉìÉêêÉÅÜíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKORV
RKN= råíÉêåÉÜãÉêÉáÖÉåëÅÜ~ÑíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSM
RKO= iÉáëíìåÖë~êí=ìåÇ=iÉáëíìåÖëçêíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSN
RKP= _ÉãÉëëìåÖëÖêìåÇä~ÖÉ=ìåÇ=e∏ÜÉ=ÇÉê=píÉìÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSR
RKQ= båíëíÉÜÉå=ÇÉê=rãë~íòëíÉìÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSS
RKR= sçêëíÉìÉê~ÄòìÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOSS
RKS= jÉäÇìåÖÉå=~å=Ç~ë=cáå~åò~ãíKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOST
RKT= jìëíÉê~ìÑÖ~ÄÉå=rãë~íòëíÉìÉêKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOST=
X
c= hlpqbkJ=rka=ibfpqrkdpob`ekrkdKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOVR
N= §ÄÉêÄäáÅâKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOVT
NKN= aáÉ=mêΩÑìåÖëáåÜ~äíÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOVT
NKO= iÉêåëíê~íÉÖáÉå=ìåÇ=iáíÉê~íìêÜáåïÉáëÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOVU
O= hçëíÉå~êíÉåêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKOVV
P= hçëíÉåëíÉääÉåêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPMV
Q= hçëíÉåíê®ÖÉêêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPNV
QKN= h~äâìä~íáçå=EhçëíÉåíê®ÖÉêëíΩÅâêÉÅÜåìåÖFKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPNV
QKNKN=aáîáëáçåëJ=ìåÇ=ûèìáî~äÉåòòáÑÑÉêåâ~äâìä~íáçåKKKKKKKKKKKKKKKKKKKKKKKKKPOM
QKNKO=wìëÅÜä~Öëâ~äâìä~íáçå=ìåÇ=j~ëÅÜáåÉåëíìåÇÉåë~íòêÉÅÜåìåÖKPOP
QKO= _ÉíêáÉÄëÉêÖÉÄåáëêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPPN
R= mä~åâçëíÉåêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPPV=
d= cfk^kwtfoqp`e^cq=abo=rkqbokbejrkd=
rka=mi^krkdpob`ekrkdKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPQR
N= §ÄÉêÄäáÅâKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPQT
NKN= aáÉ=mêΩÑìåÖëáåÜ~äíÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPQT
NKO= iÉêåëíê~íÉÖáÉå=ìåÇ=iáíÉê~íìêÜáåïÉáëÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPQU
NKP= cáå~åòïáêíëÅÜ~ÑíäáÅÜÉ=cçêãÉäåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPQU
O= fåîÉëíáíáçåëêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPRP
OKN= pí~íáëÅÜÉ=sÉêÑ~ÜêÉå=ÇÉê=fåîÉëíáíáçåëêÉÅÜåìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPRR
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OKP= sÉêÖäÉáÅÜ=ëí~íáëÅÜÉ=ìåÇ=Çóå~ãáëÅÜÉ=sÉêÑ~ÜêÉåKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPSO
P= cáå~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPSR
PKN= cáå~åòáÉêìåÖëÄÉÇ~êÑKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPSS
PKO= ^ì≈ÉåÑáå~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPTN
PKP= fååÉåÑáå~åòáÉêìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPUN
PKQ= qÉêãáåÖÉëÅÜ®ÑíÉKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPUR
Q= cáå~åòéä~åìåÖKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKPUT=
=
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