- look down on expenses and income from equity
- expenses = Materialaufw. (Raw materials, consumables) + Exp. For intermediates or foreign components + Exp. For merchandise + Exp. for the use of labor - Depreciation - Exp. for rent, operating taxes, administration, advertising, ... => Reduction of EC
- income = value of inflows, revenues, interest income, income from rent, lease => enhancement of the EK
- income statement accounts Among accounts of EK account
- expense accounts should be in the lead to EK-reduction, revenue accounts in having have EK-multiplication result
profit and loss account profit and loss
- to to determine the success, income and expenses are compared with each other in the profit and loss account. Where: P & L of effort yield of P & L
- in the income statement, expenses in having income in nominal
- income> expenses => profit, loss of income < aufwendungen ="">
- end of the income statement over EK account: for profit income statement on equity, for loss of equity in income statement
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