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[null,null,{"$f":"AQ25&\".\"","v":"3."},"Wie du bereits gehört hast, sind Belege wichtige „Beweismittel“ für die Buchhaltung. Belege können nach der Herkunft sowie nach Sachgebieten eingeteilt werden! (9 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP25)","v":3},{"$f":"SUM(U27:U36)","v":0},"/",{"$f":"SUM(W27:W36)","v":9},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.","Wie du bereits gehört hast, sind Belege wichtige „Beweismittel“ für die Buchhaltung. Belege können nach der Herkunft sowie nach Sachgebieten eingeteilt werden! (9 Punkte)"]
[null,null,null,"a.","Nach ihrer Herkuft unterscheidet man:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a.","Nach ihrer Herkuft unterscheidet man:"]
[null,null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F27=\"\",\"\",SUM(IF(COUNTIF($BB$27:$BB$31,AW27)>0,1/COUNTIF($AW$27:$AW$31,AW27),0),IF(COUNTIF($BC$27:$BC$31,AX27)>0,1/COUNTIF($AX$27:$AX$31,AX27),0),IF(COUNTIF($BD$27:$BD$31,AY27)>0,1/COUNTIF($AY$27:$AY$31,AY27),0),IF(COUNTIF($BE$27:$BE$31,AZ27)>0,1/COUNTIF($AZ$27:$AZ$31,AZ27),0)))","v":""},"/",{"$f":"COUNTA(BB27:BE27)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F27","v":0},null,null,null,3,{"$f":"BU27","v":"Kassabelege (K)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"●","Kassabelege (K)",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F28=\"\",\"\",SUM(IF(COUNTIF($BB$27:$BB$31,AW28)>0,1/COUNTIF($AW$27:$AW$31,AW28),0),IF(COUNTIF($BC$27:$BC$31,AX28)>0,1/COUNTIF($AX$27:$AX$31,AX28),0),IF(COUNTIF($BD$27:$BD$31,AY28)>0,1/COUNTIF($AY$27:$AY$31,AY28),0),IF(COUNTIF($BE$27:$BE$31,AZ28)>0,1/COUNTIF($AZ$27:$AZ$31,AZ28),0)))","v":""},"/",{"$f":"COUNTA(BB28:BE28)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F28","v":0},null,null,null,4,{"$f":"BU28","v":"Bankbelege (B)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"●","Bankbelege (B)",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F29=\"\",\"\",SUM(IF(COUNTIF($BB$27:$BB$31,AW29)>0,1/COUNTIF($AW$27:$AW$31,AW29),0),IF(COUNTIF($BC$27:$BC$31,AX29)>0,1/COUNTIF($AX$27:$AX$31,AX29),0),IF(COUNTIF($BD$27:$BD$31,AY29)>0,1/COUNTIF($AY$27:$AY$31,AY29),0),IF(COUNTIF($BE$27:$BE$31,AZ29)>0,1/COUNTIF($AZ$27:$AZ$31,AZ29),0)))","v":""},"/",{"$f":"COUNTA(BB29:BE29)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F29","v":0},null,null,null,5,{"$f":"BU29","v":"Eingangsrechnungen (ER)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"●","Eingangsrechnungen (ER)",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F30=\"\",\"\",SUM(IF(COUNTIF($BB$27:$BB$31,AW30)>0,1/COUNTIF($AW$27:$AW$31,AW30),0),IF(COUNTIF($BC$27:$BC$31,AX30)>0,1/COUNTIF($AX$27:$AX$31,AX30),0),IF(COUNTIF($BD$27:$BD$31,AY30)>0,1/COUNTIF($AY$27:$AY$31,AY30),0),IF(COUNTIF($BE$27:$BE$31,AZ30)>0,1/COUNTIF($AZ$27:$AZ$31,AZ30),0)))","v":""},"/",{"$f":"COUNTA(BB30:BE30)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F30","v":0},null,null,null,6,{"$f":"BU30","v":"Ausgangsrechnungen (AR)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"●","Ausgangsrechnungen (AR)",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F31=\"\",\"\",SUM(IF(COUNTIF($BB$27:$BB$31,AW31)>0,1/COUNTIF($AW$27:$AW$31,AW31),0),IF(COUNTIF($BC$27:$BC$31,AX31)>0,1/COUNTIF($AX$27:$AX$31,AX31),0),IF(COUNTIF($BD$27:$BD$31,AY31)>0,1/COUNTIF($AY$27:$AY$31,AY31),0),IF(COUNTIF($BE$27:$BE$31,AZ31)>0,1/COUNTIF($AZ$27:$AZ$31,AZ31),0)))","v":""},"/",{"$f":"COUNTA(BB31:BE31)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F31","v":0},null,null,null,7,{"$f":"BU31","v":"Sonstige Belege (SO)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"●","Sonstige Belege (SO)",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,"b.","Nach ihrer Herkuft unterscheidet man:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a.","Nach ihrer Herkuft unterscheidet man:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"/",2]
[null,null,null,null,"●",null,null,null," sie werden auch als",null,null,null,null,null,null,null," bezeichne und …",null,null,null,{"$f":"IF(AND(F34=\"\",L34=\"\"),\"\",SUM(IF(AW34=Antworten!BB34,1,0),IF(AX34=Antworten!BC34,1,0)))","v":""},"/",2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F34","v":0},{"$f":"L34","v":0},null,null,1,{"$f":"BU34","v":"Interne Beleg"},{"$f":"CA34","v":"Eigenbelege"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"●","Interne Beleg",null,null," sie werden auch als",null,null,"Eigenbelege",null,null,null,null," bezeichne und …"]
[null,null,null,null,"●",null,null,null," oder",null,null,null,null,null,".",null,null,null,null,null,{"$f":"IF(AND(F35=\"\",J35=\"\"),\"\",SUM(IF(AW35=Antworten!BB35,1,0),IF(AX35=Antworten!BC35,1,0)))","v":""},"/",2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F35","v":0},{"$f":"J35","v":0},null,null,2,{"$f":"BU35","v":"Externe Belege"},{"$f":"BY35","v":"Fremdbelege"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"●","Externe Belege",null,null," oder","Fremdbelege",null,null,null,null,".",null,null,null,null,2,"/",2]
[]
[null,null,{"$f":"AQ37&\".\"","v":"4."},"Welche Mindestbestandteile der links abgebildeten Kleinbetragsrechnung sind korrekt bzw. vollständig angeführt? Kreuze zutreffendes an! (6 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP37)","v":4},{"$f":"SUM(U38:U67)","v":0},"/",{"$f":"SUM(W38:W67)","v":5},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.","Welche Mindestbestandteile der links abgebildeten Kleinbetragsrechnung sind korrekt bzw. vollständig angeführt? Kreuze zutreffendes an! (6 Punkte)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Name und Anschrift des Lieferanten",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Name und Anschrift des Lieferanten"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Richtig",null,null,null,null,null,null,{"$f":"IF(AND(M40=\"\",M42=\"\"),\"\",IF(AW40=Antworten!BB40,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M40=\"\",\"-\",M40)&\" / \"&IF(M42=\"\",\"-\",M42)","v":"- / -"},null,null,null,1,{"$f":"IF(CB40=\"\",\"-\",CB40)&\" / \"&IF(CB42=\"\",\"-\",CB42)","v":"x / -"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Richtig",null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Nicht richtig",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nicht richtig"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Lieferdatum / Rechnungsdatum",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lieferdatum / Rechnungsdatum"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Richtig",null,null,null,null,null,null,{"$f":"IF(AND(M46=\"\",M48=\"\"),\"\",IF(AW46=Antworten!BB46,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M46=\"\",\"-\",M46)&\" / \"&IF(M48=\"\",\"-\",M48)","v":"- / -"},null,null,null,2,{"$f":"IF(CB46=\"\",\"-\",CB46)&\" / \"&IF(CB48=\"\",\"-\",CB48)","v":"x / -"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Richtig",null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Nicht richtig",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nicht richtig"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Menge und Art der Ware",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Menge und Art der Ware"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Richtig",null,null,null,null,null,null,{"$f":"IF(AND(M52=\"\",M54=\"\"),\"\",IF(AW52=Antworten!BB52,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M52=\"\",\"-\",M52)&\" / \"&IF(M54=\"\",\"-\",M54)","v":"- / -"},null,null,null,3,{"$f":"IF(CB52=\"\",\"-\",CB52)&\" / \"&IF(CB54=\"\",\"-\",CB54)","v":"- / x"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Richtig",null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Nicht richtig",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Nicht richtig"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Preis inkl. Umsatzsteuer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Preis inkl. Umsatzsteuer"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Richtig",null,null,null,null,null,null,{"$f":"IF(AND(M58=\"\",M60=\"\"),\"\",IF(AW58=Antworten!BB58,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M58=\"\",\"-\",M58)&\" / \"&IF(M60=\"\",\"-\",M60)","v":"- / -"},null,null,null,4,{"$f":"IF(CB58=\"\",\"-\",CB58)&\" / \"&IF(CB60=\"\",\"-\",CB60)","v":"x / -"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Richtig",null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Nicht richtig",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nicht richtig"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Umsatzsteuersatz",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Umsatzsteuersatz"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Richtig",null,null,null,null,null,null,{"$f":"IF(AND(M64=\"\",M66=\"\"),\"\",IF(AW64=Antworten!BB64,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M64=\"\",\"-\",M64)&\" / \"&IF(M66=\"\",\"-\",M66)","v":"- / -"},null,null,null,5,{"$f":"IF(CB64=\"\",\"-\",CB64)&\" / \"&IF(CB66=\"\",\"-\",CB66)","v":"x / -"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Richtig",null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Nicht richtig",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nicht richtig"]
[]
[null,null,{"$f":"AQ68&\".\"","v":"5."},"Einteilung von Belegen: Bauer Thomas Mayr hat einen Praktikanten in seinem Betrieb. Er soll Bauer Müller bei der Erfassung folgender Belege unterstützen. Hilf ihm dabei und gib bei folgenden Geschäftsfällen die Belegart an. Kreuze auch an, ob es sich um einen internen oder externen Beleg handelt! (20 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP68)","v":5},{"$f":"SUM(U98:U98)","v":0},"/",{"$f":"SUM(W98:W98)","v":0},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.","Einteilung von Belegen: Bauer Thomas Mayr hat einen Praktikanten in seinem Betrieb. Er soll Bauer Müller bei der Erfassung folgender Belege unterstützen. Hilf ihm dabei und gib bei folgenden Geschäftsfällen die Belegart an. Kreuze auch an, ob es sich um einen internen oder externen Beleg handelt! (20 Punkte)"]
[null,null,null,"Kürzel",null,null,null,"Bauer Thomas Mayr erhält eine Rechnung über das gelieferte Kraftfutter, und hat für die Bezahlung 2 Wochen Zeit.",null,null,null,"Kürzel",null,null,null,"Bauer Thomas Mayr verkauft Kartoffel an ein Hotel und stellt die Rechnung dafür aus. Das Zahlungsziel beträgt 14 Tage.",null,null,null,null,{"$f":"IF(N69=\"\",\"\",IF(AW69=Antworten!BB69,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N69","v":0},null,null,null,5,{"$f":"BU69","v":"AR"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kürzel",null,"AR",null,"Bauer Thomas Mayr verkauft Kartoffel an ein Hotel und stellt die Rechnung dafür aus. Das Zahlungsziel beträgt 14 Tage.",null,null,null,"Kürzel",null,"ER",null,"Bauer Thomas Mayr erhält eine Rechnung über das gelieferte Kraftfutter, und hat für die Bezahlung 2 Wochen Zeit.",null,null,null,1,"/",1]
[null,null,null,null," Inten",null,null,null,null,null,null,null," Inten",null,null,null,null,null,null,null,{"$f":"IF(AND(L70=\"\",L72=\"\"),\"\",IF(AW70=Antworten!BB70,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L70=\"\",\"-\",L70)&\" / \"&IF(L72=\"\",\"-\",L72)","v":"- / -"},null,null,null,6,{"$f":"IF(BS70=\"\",\"-\",BS70)&\" / \"&IF(BS72=\"\",\"-\",BS72)","v":"- / x"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Inten",null,null,null,null,null,null,null," Inten",null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null," Extern",null,null,null,null,null,null,null," Extern",null,null,null,null,null,null,null,{"$f":"IF(F69=\"\",\"\",IF(AW72=Antworten!BB72,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F69","v":0},null,null,null,7,{"$f":"CC69","v":"ER"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x"," Extern",null,null,null,null,null,null,"x"," Extern",null,null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D70=\"\",D72=\"\"),\"\",IF(AW73=Antworten!BB73,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D70=\"\",\"-\",D70)&\" / \"&IF(D72=\"\",\"-\",D72)","v":"- / -"},null,null,null,8,{"$f":"IF(CA70=\"\",\"-\",CA70)&\" / \"&IF(CA72=\"\",\"-\",CA72)","v":"- / x"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,"Kürzel",null,null,null,"Bauer Thomas Mayr überweist den noch ausständigen Betrag an den Landesproduktenhändler für das gelieferte Saatgut. ",null,null,null,"Kürzel",null,null,null,"Bauer Thomas Mayr gibt seinem Praktikanten Karl am Ende des Monats seinen Praktikantenlohn in bar und die Abrechnung dafür auf die Hand.",null,null,null,null,{"$f":"IF(N75=\"\",\"\",IF(AW75=Antworten!BB75,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N75","v":0},null,null,null,17,{"$f":"BU75","v":"K"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kürzel",null,"K",null,"Bauer Thomas Mayr gibt seinem Praktikanten Karl am Ende des Monats seinen Praktikantenlohn in bar und die Abrechnung dafür auf die Hand.",null,null,null,"Kürzel",null,"B",null,"Bauer Thomas Mayr überweist den noch ausständigen Betrag an den Landesproduktenhändler für das gelieferte Saatgut. ",null,null,null,1,"/",1]
[null,null,null,null," Inten",null,null,null,null,null,null,null," Inten",null,null,null,null,null,null,null,{"$f":"IF(AND(L76=\"\",L78=\"\"),\"\",IF(AW76=Antworten!BB76,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L76=\"\",\"-\",L76)&\" / \"&IF(L78=\"\",\"-\",L78)","v":"- / -"},null,null,null,18,{"$f":"IF(BS76=\"\",\"-\",BS76)&\" / \"&IF(BS78=\"\",\"-\",BS78)","v":"- / x"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Inten",null,null,null,null,null,null,null," Inten",null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null," Extern",null,null,null,null,null,null,null," Extern",null,null,null,null,null,null,null,{"$f":"IF(F75=\"\",\"\",IF(AW78=Antworten!BB78,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F75","v":0},null,null,null,19,{"$f":"CC75","v":"B"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x"," Extern",null,null,null,null,null,null,"x"," Extern",null,null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D76=\"\",D78=\"\"),\"\",IF(AW79=Antworten!BB79,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D76=\"\",\"-\",D76)&\" / \"&IF(D78=\"\",\"-\",D78)","v":"- / -"},null,null,null,20,{"$f":"IF(CA76=\"\",\"-\",CA76)&\" / \"&IF(CA78=\"\",\"-\",CA78)","v":"- / x"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,"Kürzel",null,null,null,"Bauer Thomas Mayr macht zum Ende des Wirtschaftsjahres eine Inventur. Er dokumentiert die Vermögenswerte des Betriebes in der Inventruliste.",null,null,null,"Kürzel",null,null,null,"Bauer Thomas Mayr hat in seinem Hofladen Milch an einen Kunden verkauft. Der Kunde zahlt bar und erhält einen Beleg.",null,null,null,null,{"$f":"IF(N81=\"\",\"\",IF(AW81=Antworten!BB81,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N81","v":0},null,null,null,1,{"$f":"BU81","v":"K"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kürzel",null,"K",null,"Bauer Thomas Mayr hat in seinem Hofladen Milch an einen Kunden verkauft. Der Kunde zahlt bar und erhält einen Beleg.",null,null,null,"Kürzel",null,"SO",null,"Bauer Thomas Mayr macht zum Ende des Wirtschaftsjahres eine Inventur. Er dokumentiert die Vermögenswerte des Betriebes in der Inventruliste.",null,null,null,1,"/",1]
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[]
[null,null,null,null," Extern",null,null,null,null,null,null,null," Extern",null,null,null,null,null,null,null,{"$f":"IF(F81=\"\",\"\",IF(AW84=Antworten!BB84,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F81","v":0},null,null,null,3,{"$f":"CC81","v":"SO"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x"," Extern",null,null,null,null,null,null,null," Extern",null,null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D82=\"\",D84=\"\"),\"\",IF(AW85=Antworten!BB85,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D82=\"\",\"-\",D82)&\" / \"&IF(D84=\"\",\"-\",D84)","v":"- / -"},null,null,null,4,{"$f":"IF(CA82=\"\",\"-\",CA82)&\" / \"&IF(CA84=\"\",\"-\",CA84)","v":"x / -"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,"Kürzel",null,null,null,"Bauer Thomas Mayr trägt den heuer neu gekauften Traktor in sein Anlagenverzeichnis ein, um es auf dem aktuellen Stand zu halten.",null,null,null,"Kürzel",null,null,null,"Die monatliche Miete für den Verkaufsstand auf dem  Bauern-markt in der Bezirkashautstadt wird per Bakeinzug überwiesen.",null,null,null,null,{"$f":"IF(N87=\"\",\"\",IF(AW87=Antworten!BB87,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N87","v":0},null,null,null,9,{"$f":"BU87","v":"B"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kürzel",null,"B",null,"Die monatliche Miete für den Verkaufsstand auf dem  Bauern-markt in der Bezirkashautstadt wird per Bakeinzug überwiesen.",null,null,null,"Kürzel",null,"SO",null,"Bauer Thomas Mayr trägt den heuer neu gekauften Traktor in sein Anlagenverzeichnis ein, um es auf dem aktuellen Stand zu halten.",null,null,null,1,"/",1]
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[]
[null,null,null,null," Extern",null,null,null,null,null,null,null," Extern",null,null,null,null,null,null,null,{"$f":"IF(F87=\"\",\"\",IF(AW90=Antworten!BB90,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F87","v":0},null,null,null,11,{"$f":"CC87","v":"SO"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x"," Extern",null,null,null,null,null,null,null," Extern",null,null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D88=\"\",D90=\"\"),\"\",IF(AW91=Antworten!BB91,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D88=\"\",\"-\",D88)&\" / \"&IF(D90=\"\",\"-\",D90)","v":"- / -"},null,null,null,12,{"$f":"IF(CA88=\"\",\"-\",CA88)&\" / \"&IF(CA90=\"\",\"-\",CA90)","v":"x / -"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,"Kürzel",null,null,null,"Die Molkerei, an die Bauer Thomas Mayr den Großteil seiner Milch liefert überweist das Milchgeld aus dem Vormaonat.",null,null,null,"Kürzel",null,null,null,"Bauer Thomas Mayr schreibt den privaten Milchverbrauch seiner Familie täglich in eine extra dafür erstellte Tabelle ein.",null,null,null,null,{"$f":"IF(N93=\"\",\"\",IF(AW93=Antworten!BB93,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N93","v":0},null,null,null,13,{"$f":"BU93","v":"SO"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kürzel",null,"SO",null,"Bauer Thomas Mayr schreibt den privaten Milchverbrauch seiner Familie täglich in eine extra dafür erstellte Tabelle ein.",null,null,null,"Kürzel",null,"B",null,"Die Molkerei, an die Bauer Thomas Mayr den Großteil seiner Milch liefert überweist das Milchgeld aus dem Vormaonat.",null,null,null,1,"/",1]
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[]
[null,null,null,null," Extern",null,null,null,null,null,null,null," Extern",null,null,null,null,null,null,null,{"$f":"IF(F93=\"\",\"\",IF(AW96=Antworten!BB96,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F93","v":0},null,null,null,15,{"$f":"CC93","v":"B"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Extern",null,null,null,null,null,null,"x"," Extern",null,null,null,null,null,null,1,"/",1]
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[]
[null,null,{"$f":"AQ99&\".\"","v":"6."},"Bearbeitung von Belegen: In welcher Reihenfolge sind die unten genannten Schritte bei der Bearbeitung von Belegen durchzuführen?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP99)","v":6},{"$f":"SUM(U101:U144)","v":0},"/",{"$f":"SUM(W101:W144)","v":10},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.","Bearbeitung von Belegen: In welcher Reihenfolge sind die unten genannten Schritte bei der Bearbeitung von Belegen durchzuführen?"]
[null,null,null,"a.","Zähle die fünf Arbeitsschritte der Reihe nach auf und suche sie im abgebildeten Beleg. Schiebe dazu die nummerierten und verschieden eingefärbten Rechtecke (1 bis 5) an die betreffende Stelle! (5 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"b.","Zähle die fünf Arbeitsschritte der Reihe nach auf und suche sie im abgebildeten Beleg. Schiebe dazu die nummerierten und verschieden eingefärbten Rechtecke (1 bis 5) an die betreffende Stelle! (5 Punkte)"]
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[null,null,null,null,"3.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F103=\"\",\"\",SUM(IF(COUNTIF($BB$101:$BB$105,AW103)>0,1/COUNTIF($AW$101:$AW$105,AW103),0),IF(COUNTIF($BC$101:$BC$105,AX103)>0,1/COUNTIF($AX$101:$AX$105,AX103),0),IF(COUNTIF($BD$101:$BD$105,AY103)>0,1/COUNTIF($AY$101:$AY$105,AY103),0),IF(COUNTIF($BE$101:$BE$105,AZ103)>0,1/COUNTIF($AZ$101:$AZ$105,AZ103),0)))","v":""},"/",{"$f":"COUNTA(BB103:BE103)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F103","v":0},null,null,null,8,{"$f":"BU103","v":"Belegnummer"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.","Belegnummer",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"4.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F104=\"\",\"\",SUM(IF(COUNTIF($BB$101:$BB$105,AW104)>0,1/COUNTIF($AW$101:$AW$105,AW104),0),IF(COUNTIF($BC$101:$BC$105,AX104)>0,1/COUNTIF($AX$101:$AX$105,AX104),0),IF(COUNTIF($BD$101:$BD$105,AY104)>0,1/COUNTIF($AY$101:$AY$105,AY104),0),IF(COUNTIF($BE$101:$BE$105,AZ104)>0,1/COUNTIF($AZ$101:$AZ$105,AZ104),0)))","v":""},"/",{"$f":"COUNTA(BB104:BE104)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F104","v":0},null,null,null,9,{"$f":"BU104","v":"Vorkontieren"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.","Vorkontieren",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"5.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F105=\"\",\"\",SUM(IF(COUNTIF($BB$101:$BB$105,AW105)>0,1/COUNTIF($AW$101:$AW$105,AW105),0),IF(COUNTIF($BC$101:$BC$105,AX105)>0,1/COUNTIF($AX$101:$AX$105,AX105),0),IF(COUNTIF($BD$101:$BD$105,AY105)>0,1/COUNTIF($AY$101:$AY$105,AY105),0),IF(COUNTIF($BE$101:$BE$105,AZ105)>0,1/COUNTIF($AZ$101:$AZ$105,AZ105),0)))","v":""},"/",{"$f":"COUNTA(BB105:BE105)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F105","v":0},null,null,null,10,{"$f":"BU105","v":"Verbuchen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.","Verbuchen",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
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[]
[null,null,null,"b.","Nummeriere die angeführten Schritte richtig! (5 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a.","Nummeriere die angeführten Schritte richtig! (5 Punkte)"]
[null,null,null,null,null,"Jeder Beleg der eingeht, wird mit einem Datumsstempel versehen.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E134=\"\",\"\",IF(AW134=Antworten!BB134,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E134","v":0},null,null,null,1,{"$f":"BT134","v":2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Jeder Beleg der eingeht, wird mit einem Datumsstempel versehen.",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,null,"Danach werden ein Kürzel für die Belegart und eine fortlaufende Nummerauf dem Belegnotiert.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E136=\"\",\"\",IF(AW136=Antworten!BB136,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E136","v":0},null,null,null,2,{"$f":"BT136","v":3},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Danach werden ein Kürzel für die Belegart und eine fortlaufende Nummerauf dem Belegnotiert.",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,null,"Der Beleg wird auf die Richtigkeit geprüft. Leistung, Menge, Rechnungsbetrag, Rabattabzüge usw. werden kontrolliert und bei Richtigkeit unterzeichnet.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E138=\"\",\"\",IF(AW138=Antworten!BB138,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E138","v":0},null,null,null,3,{"$f":"BT138","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Der Beleg wird auf die Richtigkeit geprüft. Leistung, Menge, Rechnungsbetrag, Rabattabzüge usw. werden kontrolliert und bei Richtigkeit unterzeichnet.",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[]
[null,null,null,null,null,"Anschließend wird der Beleg mit einem Buchführungsprogramm verbucht.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E141=\"\",\"\",IF(AW141=Antworten!BB141,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E141","v":0},null,null,null,4,{"$f":"BT141","v":5},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Anschließend wird der Beleg mit einem Buchführungsprogramm verbucht.",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,null,"Im nächsten Schritt wird der Beleg vorkontiert.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E143=\"\",\"\",IF(AW143=Antworten!BB143,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E143","v":0},null,null,null,5,{"$f":"BT143","v":4},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Im nächsten Schritt wird der Beleg vorkontiert.",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,{"$f":"AQ145&\".\"","v":"7."},"Rechnungsbestandteile bei Konsumentengeschäften:\nLaut Umsatzsteuergesetz (§ 11 UStG) müssen Rechnungen bestimmte gesetzlich vorgeschriebene Bestandteile aufweisen. Bei den Rechnungen für Privatpersonen, reichen folgende Angaben! (5 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP145)","v":7},{"$f":"SUM(U146:U151)","v":0},"/",{"$f":"SUM(W146:W151)","v":5},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.","Rechnungsbestandteile bei Konsumentengeschäften:\nLaut Umsatzsteuergesetz (§ 11 UStG) müssen Rechnungen bestimmte gesetzlich vorgeschriebene Bestandteile aufweisen. Bei den Rechnungen für Privatpersonen, reichen folgende Angaben! (5 Punkte)"]
[null,null,null,"1.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E146=\"\",\"\",SUM(IF(COUNTIF($BB$146:$BB$150,AW146)>0,1/COUNTIF($AW$146:$AW$150,AW146),0),IF(COUNTIF($BC$146:$BC$150,AX146)>0,1/COUNTIF($AX$146:$AX$150,AX146),0),IF(COUNTIF($BD$146:$BD$150,AY146)>0,1/COUNTIF($AY$146:$AY$150,AY146),0),IF(COUNTIF($BE$146:$BE$150,AZ146)>0,1/COUNTIF($AZ$146:$AZ$150,AZ146),0)))","v":""},"/",{"$f":"COUNTA(BB146:BE146)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E146","v":0},null,null,null,1,{"$f":"BT146","v":"Name Lieferant (Verkäufer)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.","Name Lieferant (Verkäufer)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,"2.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E147=\"\",\"\",SUM(IF(COUNTIF($BB$146:$BB$150,AW147)>0,1/COUNTIF($AW$146:$AW$150,AW147),0),IF(COUNTIF($BC$146:$BC$150,AX147)>0,1/COUNTIF($AX$146:$AX$150,AX147),0),IF(COUNTIF($BD$146:$BD$150,AY147)>0,1/COUNTIF($AY$146:$AY$150,AY147),0),IF(COUNTIF($BE$146:$BE$150,AZ147)>0,1/COUNTIF($AZ$146:$AZ$150,AZ147),0)))","v":""},"/",{"$f":"COUNTA(BB147:BE147)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E147","v":0},null,null,null,2,{"$f":"BT147","v":"Menge und Art der Lieferung/Leistung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.","Menge und Art der Lieferung/Leistung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,"3.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E148=\"\",\"\",SUM(IF(COUNTIF($BB$146:$BB$150,AW148)>0,1/COUNTIF($AW$146:$AW$150,AW148),0),IF(COUNTIF($BC$146:$BC$150,AX148)>0,1/COUNTIF($AX$146:$AX$150,AX148),0),IF(COUNTIF($BD$146:$BD$150,AY148)>0,1/COUNTIF($AY$146:$AY$150,AY148),0),IF(COUNTIF($BE$146:$BE$150,AZ148)>0,1/COUNTIF($AZ$146:$AZ$150,AZ148),0)))","v":""},"/",{"$f":"COUNTA(BB148:BE148)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E148","v":0},null,null,null,3,{"$f":"BT148","v":"Ausstellungsdatum (Rechnungsdatum)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.","Ausstellungsdatum (Rechnungsdatum)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,"4.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E149=\"\",\"\",SUM(IF(COUNTIF($BB$146:$BB$150,AW149)>0,1/COUNTIF($AW$146:$AW$150,AW149),0),IF(COUNTIF($BC$146:$BC$150,AX149)>0,1/COUNTIF($AX$146:$AX$150,AX149),0),IF(COUNTIF($BD$146:$BD$150,AY149)>0,1/COUNTIF($AY$146:$AY$150,AY149),0),IF(COUNTIF($BE$146:$BE$150,AZ149)>0,1/COUNTIF($AZ$146:$AZ$150,AZ149),0)))","v":""},"/",{"$f":"COUNTA(BB149:BE149)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E149","v":0},null,null,null,4,{"$f":"BT149","v":"Rechnungsbetrag (inkl. Umsatzsteuer)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.","Rechnungsbetrag (inkl. Umsatzsteuer)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,"5.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E150=\"\",\"\",SUM(IF(COUNTIF($BB$146:$BB$150,AW150)>0,1/COUNTIF($AW$146:$AW$150,AW150),0),IF(COUNTIF($BC$146:$BC$150,AX150)>0,1/COUNTIF($AX$146:$AX$150,AX150),0),IF(COUNTIF($BD$146:$BD$150,AY150)>0,1/COUNTIF($AY$146:$AY$150,AY150),0),IF(COUNTIF($BE$146:$BE$150,AZ150)>0,1/COUNTIF($AZ$146:$AZ$150,AZ150),0)))","v":""},"/",{"$f":"COUNTA(BB150:BE150)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E150","v":0},null,null,null,5,{"$f":"BT150","v":"Umsatzsteuersatz"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.","Umsatzsteuersatz",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,{"$f":"AQ152&\".\"","v":"8."},"Rechnungsbestandteile bei Geschäften zwischen Unternehmern:\nKleinbetragsrechnungen (Rechnungen bis 400,00 EUR inkl. Umsatzsteuer) müssen folgende gesetzliche Vorschriften erfüllen!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP152)","v":8},{"$f":"SUM(U152:U191)","v":0},"/",{"$f":"SUM(W152:W191)","v":10},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.","Rechnungsbestandteile bei Geschäften zwischen Unternehmern:\nKleinbetragsrechnungen (Rechnungen bis 400,00 EUR inkl. Umsatzsteuer) müssen folgende gesetzliche Vorschriften erfüllen!"]
[null,null,null,"a.","Suche die 6 Bestandteile in der abgebildeten Kleinbetragrechnung! (6 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"b.","Suche die 6 Bestandteile in der abgebildeten Kleinbetragrechnung! (6 Punkte)"]
[]
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[]
[]
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[]
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[]
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[null,null,null,"b.","Aufgrund der Registrierkassenpflicht müssen bei Kassenbelegen über Barverkäufe noch zusätzlich folgende Bestandteile auf dem Beleg aufscheinen. Zähle sie auf und suche sie! (4 Punte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"c.","Aufgrund der Registrierkassenpflicht müssen bei Kassenbelegen über Barverkäufe noch zusätzlich folgende Bestandteile auf dem Beleg aufscheinen. Zähle sie auf und suche sie! (4 Punte)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Zusätzliche Bestandteile auf Barbelegen laut Registrierkassenpflicht:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Zusätzliche Bestandteile auf Barbelegen laut Registrierkassenpflicht:"]
[null,null,null,null,"a.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F179=\"\",\"\",SUM(IF(COUNTIF($BB$179:$BB$182,AW179)>0,1/COUNTIF($AW$179:$AW$182,AW179),0),IF(COUNTIF($BC$179:$BC$182,AX179)>0,1/COUNTIF($AX$179:$AX$182,AX179),0),IF(COUNTIF($BD$179:$BD$182,AY179)>0,1/COUNTIF($AY$179:$AY$182,AY179),0),IF(COUNTIF($BE$179:$BE$182,AZ179)>0,1/COUNTIF($AZ$179:$AZ$182,AZ179),0)))","v":""},"/",{"$f":"COUNTA(BB179:BE179)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F179","v":0},null,null,null,7,{"$f":"BU179","v":"Kassaidentifikationsnummer"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a.","Kassaidentifikationsnummer",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"b.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F180=\"\",\"\",SUM(IF(COUNTIF($BB$179:$BB$182,AW180)>0,1/COUNTIF($AW$179:$AW$182,AW180),0),IF(COUNTIF($BC$179:$BC$182,AX180)>0,1/COUNTIF($AX$179:$AX$182,AX180),0),IF(COUNTIF($BD$179:$BD$182,AY180)>0,1/COUNTIF($AY$179:$AY$182,AY180),0),IF(COUNTIF($BE$179:$BE$182,AZ180)>0,1/COUNTIF($AZ$179:$AZ$182,AZ180),0)))","v":""},"/",{"$f":"COUNTA(BB180:BE180)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F180","v":0},null,null,null,8,{"$f":"BU180","v":"Datum und Uhrzeit der Belegausstellung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"b.","Datum und Uhrzeit der Belegausstellung",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"c.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F181=\"\",\"\",SUM(IF(COUNTIF($BB$179:$BB$182,AW181)>0,1/COUNTIF($AW$179:$AW$182,AW181),0),IF(COUNTIF($BC$179:$BC$182,AX181)>0,1/COUNTIF($AX$179:$AX$182,AX181),0),IF(COUNTIF($BD$179:$BD$182,AY181)>0,1/COUNTIF($AY$179:$AY$182,AY181),0),IF(COUNTIF($BE$179:$BE$182,AZ181)>0,1/COUNTIF($AZ$179:$AZ$182,AZ181),0)))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F181","v":0},null,null,null,9,{"$f":"BU181","v":"Betrag der Barzahlung (nach Steuersätzen getrennt)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"c.","Betrag der Barzahlung (nach Steuersätzen getrennt)",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"d.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F182=\"\",\"\",SUM(IF(COUNTIF($BB$179:$BB$182,AW182)>0,1/COUNTIF($AW$179:$AW$182,AW182),0),IF(COUNTIF($BC$179:$BC$182,AX182)>0,1/COUNTIF($AX$179:$AX$182,AX182),0),IF(COUNTIF($BD$179:$BD$182,AY182)>0,1/COUNTIF($AY$179:$AY$182,AY182),0),IF(COUNTIF($BE$179:$BE$182,AZ182)>0,1/COUNTIF($AZ$179:$AZ$182,AZ182),0)))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F182","v":0},null,null,null,10,{"$f":"BU182","v":"maschinenlesbarer Code (z. B. QR-Code)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"d.","maschinenlesbarer Code (z. B. QR-Code)",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,"c.","Zähle die 6 gesetzlich vorgeschriebnen Bestandteile auf! (6 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a.","Zähle die 6 gesetzlich vorgeschriebnen Bestandteile auf! (6 Punkte)"]
[null,null,null,null,"1.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F185=\"\",\"\",SUM(IF(COUNTIF($BB$185:$BB$190,AW185)>0,1/COUNTIF($AW$185:$AW$190,AW185),0),IF(COUNTIF($BC$185:$BC$190,AX185)>0,1/COUNTIF($AX$185:$AX$190,AX185),0),IF(COUNTIF($BD$185:$BD$190,AY185)>0,1/COUNTIF($AY$185:$AY$190,AY185),0),IF(COUNTIF($BE$185:$BE$190,AZ185)>0,1/COUNTIF($AZ$185:$AZ$190,AZ185),0)))","v":""},"/",{"$f":"COUNTA(BB185:BE185)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F185","v":0},null,null,null,1,{"$f":"BU185","v":"Name und Anschrift Lieferant (Verkäufer)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.","Name und Anschrift Lieferant (Verkäufer)",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"2.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","/",{"$f":"COUNTA(BB186:BE186)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,2,"Ausstellungsdatum (Rechnungsdatum)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.","Ausstellungsdatum (Rechnungsdatum)",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"3.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,3,"Menge und handelsübliche Bezeichnung d. Lieferung/Leistung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.","Menge und handelsübliche Bezeichnung d. Lieferung/Leistung",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"4.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,4,"Gesamtbetrag - Entgelte (Rechnungsbetrag inkl. USt.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.","Gesamtbetrag - Entgelte (Rechnungsbetrag inkl. USt.)",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"5.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,5,"Umsatzsteuersatz",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.","Umsatzsteuersatz",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[null,null,null,null,"6.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,6,"Datum der Lieferung/Leistung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.","Datum der Lieferung/Leistung",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,{"$f":"AQ192&\".\"","v":"9."},"Belege: Kreuzean, ob es sich um einen internen oder externen Beleg handelt! (8 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP192)","v":9},{"$f":"SUM(U205:U224)","v":0},"/",{"$f":"SUM(W205:W224)","v":5},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"12.","Belege: Kreuzean, ob es sich um einen internen oder externen Beleg handelt! (8 Punkte)"]
[null,null,null,null,"Intern",null,null,"Thomas Radler nimmt 100,- € aus der Kassa, um ein Geburtstagsgeschenk für seine Frau zu kaufen. Er schreibt auf einen Zettel „Privatentnahme“, Betrag und Datum.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D193=\"\",D195=\"\"),\"\",IF(AW193=Antworten!BB193,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D193=\"\",\"-\",D193)&\" / \"&IF(D195=\"\",\"-\",D195)","v":"- / -"},null,null,null,4,{"$f":"IF(BS193=\"\",\"-\",BS193)&\" / \"&IF(BS195=\"\",\"-\",BS195)","v":"x / -"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Intern",null,null,"Thomas Radler nimmt 100,- € aus der Kassa, um ein Geburtstagsgeschenk für seine Frau zu kaufen. Er schreibt auf einen Zettel „Privatentnahme“, Betrag und Datum.",null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,"Extern",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Extern"]
[]
[null,null,null,null,"Intern",null,null,"Die Buchführungsabteilung des Versandhauses Zotto schickt eine Rechnung und einen Erlagschein an Frau Weiler, die Schmuck bestellt hat.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D197=\"\",D199=\"\"),\"\",IF(AW197=Antworten!BB197,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D197=\"\",\"-\",D197)&\" / \"&IF(D199=\"\",\"-\",D199)","v":"- / -"},null,null,null,8,{"$f":"IF(BS197=\"\",\"-\",BS197)&\" / \"&IF(BS199=\"\",\"-\",BS199)","v":"- / x"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Intern",null,null,"Die Buchführungsabteilung des Versandhauses Zotto schickt eine Rechnung und einen Erlagschein an Frau Weiler, die Schmuck bestellt hat.",null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,"Extern",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Extern"]
[]
[null,null,null,null,"Intern",null,null,"Herr Kreutler besorgt für sein Unternehmen diverse Büroartikel. Er erhält einen Kassabon.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D201=\"\",D203=\"\"),\"\",IF(AW201=Antworten!BB201,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D201=\"\",\"-\",D201)&\" / \"&IF(D203=\"\",\"-\",D203)","v":"- / -"},null,null,null,5,{"$f":"IF(BS201=\"\",\"-\",BS201)&\" / \"&IF(BS203=\"\",\"-\",BS203)","v":"- / x"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Intern",null,null,"Herr Kreutler besorgt für sein Unternehmen diverse Büroartikel. Er erhält einen Kassabon.",null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,"Extern",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Extern"]
[]
[null,null,null,null,"Intern",null,null,"Die Autowerkstätte Repaschnell AG stellt eine Rechnung für eine Autoreparatur eines Kunden aus.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D205=\"\",D207=\"\"),\"\",IF(AW205=Antworten!BB205,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D205=\"\",\"-\",D205)&\" / \"&IF(D207=\"\",\"-\",D207)","v":"- / -"},null,null,null,1,{"$f":"IF(BS205=\"\",\"-\",BS205)&\" / \"&IF(BS207=\"\",\"-\",BS207)","v":"- / x"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Intern",null,null,"Die Autowerkstätte Repaschnell AG stellt eine Rechnung für eine Autoreparatur eines Kunden aus.",null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,"Extern",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Extern"]
[]
[null,null,null,null,"Intern",null,null,"Frau Kinzl aus der Buchführung schreibt Lohnzettel.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D209=\"\",D211=\"\"),\"\",IF(AW209=Antworten!BB209,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D209=\"\",\"-\",D209)&\" / \"&IF(D211=\"\",\"-\",D211)","v":"- / -"},null,null,null,2,{"$f":"IF(BS209=\"\",\"-\",BS209)&\" / \"&IF(BS211=\"\",\"-\",BS211)","v":"x / -"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Intern",null,null,"Frau Kinzl aus der Buchführung schreibt Lohnzettel.",null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,"Extern",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Extern"]
[]
[null,null,null,null,"Intern",null,null,"Das Papiergeschäft Schreibviel GmbH liefert Papier an einen Steuerberater. Anschließend erhält der Steuerberater die Rechnung.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D213=\"\",D215=\"\"),\"\",IF(AW213=Antworten!BB213,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D213=\"\",\"-\",D213)&\" / \"&IF(D215=\"\",\"-\",D215)","v":"- / -"},null,null,null,3,{"$f":"IF(BS213=\"\",\"-\",BS213)&\" / \"&IF(BS215=\"\",\"-\",BS215)","v":"- / x"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Intern",null,null,"Das Papiergeschäft Schreibviel GmbH liefert Papier an einen Steuerberater. Anschließend erhält der Steuerberater die Rechnung.",null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,"Extern",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Extern"]
[]
[null,null,null,null,"Intern",null,null,"Frau Klax hat einen neuen Handyvertrag abgeschlossen. Der Geldbetrag für Telefonate wird monatlich von ihrem Konto abgebucht. Die Rechnung wird ihr zugesendet.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D217=\"\",D219=\"\"),\"\",IF(AW217=Antworten!BB217,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D217=\"\",\"-\",D217)&\" / \"&IF(D219=\"\",\"-\",D219)","v":"- / -"},null,null,null,6,{"$f":"IF(BS217=\"\",\"-\",BS217)&\" / \"&IF(BS219=\"\",\"-\",BS219)","v":"- / x"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Intern",null,null,"Frau Klax hat einen neuen Handyvertrag abgeschlossen. Der Geldbetrag für Telefonate wird monatlich von ihrem Konto abgebucht. Die Rechnung wird ihr zugesendet.",null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,"Extern",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Extern"]
[]
[null,null,null,null,"Intern",null,null,"Während der Inventur im Modegeschäft Moda Italia werden von den Mitarbeitern und Mitarbeiterinnen Inventurlisten ausgefüllt und in einem Ordner abgelegt.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(D221=\"\",D223=\"\"),\"\",IF(AW221=Antworten!BB221,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D221=\"\",\"-\",D221)&\" / \"&IF(D223=\"\",\"-\",D223)","v":"- / -"},null,null,null,7,{"$f":"IF(BS221=\"\",\"-\",BS221)&\" / \"&IF(BS223=\"\",\"-\",BS223)","v":"x / -"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","Intern",null,null,"Während der Inventur im Modegeschäft Moda Italia werden von den Mitarbeitern und Mitarbeiterinnen Inventurlisten ausgefüllt und in einem Ordner abgelegt.",null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,"Extern",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Extern"]
[]
[null,null,{"$f":"AQ225&\".\"","v":"10."},"Rechnungen über 400,00 EUR inkl. Umsatzsteuer:\nBei Rechnungen über 400,00 EUR inklusive Umsatzsteuer müssenfolgende gesetzliche Bestandteile angegeben werden! Zähle sie auf und finde sie im abgebildeten Beleg! (11 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP225)","v":10},{"$f":"SUM(U226:U248)","v":0},"/",{"$f":"SUM(W226:W248)","v":11},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9.","Rechnungen über 400,00 EUR inkl. Umsatzsteuer:\nBei Rechnungen über 400,00 EUR inklusive Umsatzsteuer müssenfolgende gesetzliche Bestandteile angegeben werden! Zähle sie auf und finde sie im abgebildeten Beleg! (11 Punkte)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"1.",null,null,null,null,null,null,null,{"$f":"IF($N226=\"\",\"\",SUM(IF(COUNTIF($BB$226:$BB$236,AW226)>0,1/COUNTIF($AW$226:$AW$236,AW226),0),IF(COUNTIF($BC$226:$BC$236,AX226)>0,1/COUNTIF($AX$226:$AX$236,AX226),0),IF(COUNTIF($BD$226:$BD$236,AY226)>0,1/COUNTIF($AY$226:$AY$236,AY226),0),IF(COUNTIF($BE$226:$BE$236,AZ226)>0,1/COUNTIF($AZ$226:$AZ$236,AZ226),0)))","v":""},"/",{"$f":"COUNTA(BB226:BE226)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N226","v":0},null,null,null,1,{"$f":"CC226","v":"Verkäufer"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.","Verkäufer",null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"2.",null,null,null,null,null,null,null,"","/",{"$f":"COUNTA(BB227:BE227)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,2,"Käufer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.","Käufer",null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"3.",null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,3,"Lieferdatum",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.","Lieferdatum",null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"4.",null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,4,"Menge und Bezeichnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.","Menge und Bezeichnung",null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"5.",null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,5,"Entgelt (netto)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.","Entgelt (netto)",null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"6.",null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,6,"Umsatzsteuerbetrag",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.","Umsatzsteuerbetrag",null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"7.",null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,7,"Steuersatz",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.","Steuersatz",null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"8.",null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,8,"Rechnungsdatum",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.","Rechnungsdatum",null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"9.",null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,9,"Rechnungsnummer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9.","Rechnungsnummer",null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"10.",null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,10,"UID-Nummer Verkäufer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.","UID-Nummer Verkäufer",null,null,null,null,null,1,"/",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"11.",null,null,null,null,null,null,null,"","/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,11,"UID-Nummer Käufer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11.","UID-Nummer Käufer",null,null,null,null,null,1,"/",1]
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[null,null,{"$f":"AQ249&\".\"","v":"11."},"Belege: Ordne den Begriffen auf der linken Seite die jeweils richtige Erklärung auf der rechten Seite zu! Schreibe dazu die entsprechnede Nummer in das Kästchen vor dem Begriff! (6 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP249)","v":11},{"$f":"SUM(U250:U263)","v":0},"/",{"$f":"SUM(W250:W263)","v":6},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11.","Belege: Ordne den Begriffen auf der linken Seite die jeweils richtige Erklärung auf der rechten Seite zu! Schreibe dazu die entsprechnede Nummer in das Kästchen vor dem Begriff! (6 Punkte)"]
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[]
[null,null,null,null,"Kassabeleg",null,null,null,"❷ Belege die im Unternehmen selbst erstellt und nur für Buchhaltungszwecke ausgestellt werden. Sie bleiben im Unternehmen.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D252=\"\",\"\",IF(AW252=Antworten!BB252,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D252","v":0},null,null,null,2,{"$f":"BS252","v":5},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Kassabeleg",null,null,null,"❷ Belege die im Unternehmen selbst erstellt und nur für Buchhaltungszwecke ausgestellt werden. Sie bleiben im Unternehmen.",null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[]
[null,null,null,null,"Ausgangsrechnung",null,null,null,"❸ Belege die von außen in das Unternehmen kommen oder vom Unternehmen nach außen gehen.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D255=\"\",\"\",IF(AW255=Antworten!BB255,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D255","v":0},null,null,null,3,{"$f":"BS255","v":4},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Ausgangsrechnung",null,null,null,"❸ Belege die von außen in das Unternehmen kommen oder vom Unternehmen nach außen gehen.",null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[]
[null,null,null,null,"Externer Beleg",null,null,null,"❹ Ausgehende Rechnung an einen Kunden.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D258=\"\",\"\",IF(AW258=Antworten!BB258,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D258","v":0},null,null,null,4,{"$f":"BS258","v":3},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Externer Beleg",null,null,null,"❹ Ausgehende Rechnung an einen Kunden.",null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,"Eingangsrechnung",null,null,null,"❺ Beleg für bare Zahlungen.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D260=\"\",\"\",IF(AW260=Antworten!BB260,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D260","v":0},null,null,null,5,{"$f":"BS260","v":6},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Eingangsrechnung",null,null,null,"❺ Beleg für bare Zahlungen.",null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,null,null,"Bankbeleg",null,null,null,"❻ Eingehende Rechnung von einem Lieferanten.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D262=\"\",\"\",IF(AW262=Antworten!BB262,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D262","v":0},null,null,null,6,{"$f":"BS262","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Bankbeleg",null,null,null,"❻ Eingehende Rechnung von einem Lieferanten.",null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
[null,null,{"$f":"AQ264&\".\"","v":"12."},"Belege: Finde das gesuchte Wort zu den folgenden Umschreibungen! (3 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP264)","v":12},{"$f":"SUM(U265:U273)","v":0},"/",{"$f":"SUM(W265:W273)","v":3},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.","Belege: Finde das gesuchte Wort zu den folgenden Umschreibungen! (3 Punkte)"]
[null,null,null,"Eine Rechnung, die einen Rechnungsbetrag unter 400,00 EUR inkl. Umsatzsteuer aufweist, nennt man ...",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P265=\"\",\"\",IF(AW265=Antworten!BB265,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P265","v":0},null,null,null,1,{"$f":"CE265","v":"Kleinbetragsrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Eine Rechnung, die einen Rechnungsbetrag unter 400,00 EUR inkl. Umsatzsteuer aufweist, nennt man ...",null,null,null,null,null,null,null,null,null,null,null,"Kleinbetragsrechnung",null,null,null,1,"/",1]
[]
[]
[null,null,null,"Eine sofortige, persönliche Zahlung wird bezeichnet als …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P268=\"\",\"\",IF(AW268=Antworten!BB268,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P268","v":0},null,null,null,3,{"$f":"CE268","v":"Barzahlung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Eine sofortige, persönliche Zahlung wird bezeichnet als …",null,null,null,null,null,null,null,null,null,null,null,"Barzahlung",null,null,null,1,"/",1]
[]
[]
[null,null,null,"Ein schriftlicher Nachweis über angefallene Geschäftsfälle in Unternehmen, heißt …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P271=\"\",\"\",IF(AW271=Antworten!BB271,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P271","v":0},null,null,null,2,{"$f":"CE271","v":"Beleg"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ein schriftlicher Nachweis über angefallene Geschäftsfälle in Unternehmen, heißt …",null,null,null,null,null,null,null,null,null,null,null,"Beleg",null,null,null,1,"/",1]
[]
[]
[null,null,{"$f":"AQ274&\".\"","v":"13."},"Belege: Finde bei folgenden Belegen heraus, um welche Belegarten es sich aus Sicht von Thomas Radler handelt. Schreibe jeweils das richtige Kürzel K, B, ER, AR oder SO in die vorgesehenen Kreise. (6 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AP$4:AP274)","v":13},{"$f":"SUM(U275:U343)","v":0},"/",{"$f":"SUM(W275:W343)","v":7},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.","Belege: Finde bei folgenden Belegen heraus, um welche Belegarten es sich aus Sicht von Thomas Radler handelt. Schreibe jeweils das richtige Kürzel K, B, ER, AR oder SO in die vorgesehenen Kreise. (6 Punkte)"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D294=\"\",\"\",IF(AW294=Antworten!BB294,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D294","v":0},null,null,null,3,{"$f":"BS294","v":"ER"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ER",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
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[]
[]
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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P305=\"\",\"\",IF(AW305=Antworten!BB305,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P305","v":0},null,null,null,4,{"$f":"CE305","v":"K"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"K",null,null,null,1,"/",1]
[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D313=\"\",\"\",IF(AW313=Antworten!BB313,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D313","v":0},null,null,null,5,{"$f":"BS313","v":"B"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"B",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D325=\"\",\"\",IF(AW325=Antworten!BB325,1,0))","v":""},"/",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D325","v":0},null,null,null,6,{"$f":"BS325","v":"ER"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ER",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gesamtpunkte: ",{"$f":"SUM(U5:U343)","v":0},"/",{"$f":"SUM(W5:W343)","v":112},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AR19:AR343)","v":0},"/",{"$f":"SUM(AT19:AT343)","v":78},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gesamtpunkte",null,{"$f":"SUM(CI5:CI343)","v":112},"/",{"$f":"SUM(CK5:CK343)","v":112}]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ankreuzen"]
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