Buchhaltung > Formeln > Flashcards

Formeln Flashcards

(21 cards)

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1
Q

Anlageintesität

A

Anlagevermögen/gesamtvermögen

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2
Q

Umlaufintensität

A

Umlaufvermögen/gesamtvermögen

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3
Q

Eigenkapitalquote

A

Eigenkapital/Gesamtkapital

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4
Q

statischer Verschuldungsgrad

A

Fremdkapital/Eigenkapital

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5
Q

Deckungsgrad A

A

Eigenkapital/Anlagevermögen

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6
Q

Deckungsgrad B

A

Eigenkapital + lfr. Fremdkapital/ Anlagevermögen

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7
Q

Liquidität 1.Grades

A

Liquide Mittel/kfr. Fremdkapital

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8
Q

Liquidität 2.Grades

A

Monetäres Umlaufvermögen/kfr. Fremdkapital

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9
Q

Liquidität 3.Grades

A

Monetäres Umlaufvermögen + Vorräte/kfr.Fremdkapital

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10
Q

Eigenkapital Rentabilität

A

Jahresüberschuss/ eigenkapital

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11
Q

Gesamtkapitalrentabilität

A

Jahresüberschuss + Steuer + fkzinsen / Gesamtkapital

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12
Q

Umsatzrentabilität

A

Jahresüberschuss + Steuer + fkzinsen / Umsatzerlöse

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13
Q

Lineare Abschreibung

A

(Anschaffungs- bzw. Herstellungskosten / Nutzungsdauer) * 1/12

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14
Q

Degressive Abschreibung

A

Buchwert (t-1) * konstanter abschreibungsprozentsatz

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15
Q

Kombinierte Abschreibung, wann Wechsel

A

Wenn depressive Abschreibung < lineare Abschreibung

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16
Q

LIFO-Prinzip

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A

Last in- First out

17
Q

Fifo - Prinzip

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A

First in - First out

18
Q

Hifo-prinzip

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A

Highest in - first out

19
Q

Lofo-prinzip

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A

Lowest in - first out

20
Q

Perioden LIFO

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A

Am end des jahres betrachten

21
Q

Permanents LIFO

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A

Nach jedem Zugang neuer Durchschnittspreis

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