BBV - Unternehmensbilanzpositionen Flashcards by Maximilian Franz

Q

Steuern

A

GuV - Aufwendungen

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Q

BGA

A

Aktiva - AV

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Q

Verb. gegen KI

A

Passiva - FK

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Q

Bankguthaben

A

Aktiva - UV

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Q

Wertpapiere

A

Aktiva - Anlage oder Umlaufvermögen je nach Nutzung der WPs

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Q

Abschreibung auf Sacheinlagen

A

GuV - Aufwendungen

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Q

Rücklagen

A

Passiva - EK

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Q

Rückstellungen

A

Passiva - FK

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Q

Beteiligungen

A

Aktiva - AV

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Q

Maschinen

A

Aktiva - AV

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Q

Wechselverbindlichkeiten

A

Passiva - FK

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Q

Zinserträge

A

GuV - Erträge

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Q

Gebäude

A

Aktiva - Anlagevermögen

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Q

Wertberichtigungen auf Forderungen

A

GuV - Aufwendungen

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Q

Erträge aus Beteiligungen

A

GuV - Erträge

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Q

Bilanzgewinn

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A

Passiva - EK

Q

Fertigerzeugnisse

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A

Aktiva - UV

Q

Aktivtausch

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A

Kauf von RHB zu Lasten Bankguthaben

Q

Passivtausch

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A

Gehaltszahlung zu Lasten Kontokorrentkredit

Q

Bilanzverlängerung

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A

Warenkauf auf Ziel

Q

Bilanzverkürzung

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A

Darlehenstilgung mit liquiden Mitteln

Q

Aktiva

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A

Aktiva - Konto nimmt im Soll zu

Aktiva - Konto nimmt im Haben ab