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[null,null,"ACHTUNG: Wähle die richtigen Antworten aus oder Kreuze sie an !!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!",null,null,30,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ACHTUNG: Wähle die richtigen Antworten aus oder Kreuze sie an !!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Antworten!W1","v":30}]
[null,null,"FMOD - Fragen und Beispiele zur Umsatzsteuer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FAs & BSPs: Umsatzsteuer"]
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[null,null,"Grundkompetenzen (GK4)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"! ! ! ! !",null,"Pkte","/","Ges.",null,null,{"$f":"N72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COLUMNS($C$5:AU5)","v":45},null,{"$f":"COLUMNS($C$5:AW5)","v":47},{"$f":"SPI_gPKTE+1","v":48},null,"Deine Antworten",null,null,null,null,"Richtige Antworten",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grundkompetenzen (GK5)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"! ! ! ! !",null,"Pkte","/","Ges.",null,null,{"$f":"CN72","v":"Preis"}]
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[null,null,"1.","Rahme auf folgenden Belegen den Nettobetrag rot, den Umsatzsteuersatz und den Umsatzsteuerbetrag blau und den Bruttobetrag grün ein … ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q121","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AS$4:AS6)","v":1},{"$f":"SUM(T29:T70)","v":0},"/",{"$f":"SUM(V29:V70)","v":9},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK4"},null,null,null,null,null,null,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.","Rahme auf folgenden Belegen den Nettobetrag rot, den Umsatzsteuersatz und den Umsatzsteuerbetrag grün und den Bruttobetrag blau ein … ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CQ121","v":"Unternehmens"}]
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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…","und schreibe die jeweiligen Beträge aus dem Beleg heraus: (4 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"…","und schreibe die jeweiligen Beträge aus dem Beleg heraus: (4 Punkte)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nettobetrag",null,null,null,null,null,null,null,null,null,{"$f":"Q13","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nettobetrag"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Im Beleg angewandter Umsatz-",null,null,null,null,null,null,null,null,null,{"$f":"Q16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Im Beleg angewandter Umsatz-"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"steuersatz",null,null,null,null,{"$f":"IF(Q16=\"\",\"\",SUM(IF(COUNTIF(BE16:BE16,AZ16)>0,1/COUNTIF(AZ16:AZ16,AZ16),0),IF(COUNTIF(BF16:BF16,BA16)>0,1/COUNTIF(BA16:BA16,BA16),0),IF(COUNTIF(BG16:BG16,BB16)>0,1/COUNTIF(BB16:BB16,BB16),0),IF(COUNTIF(BH16:BH16,BC16)>0,1/COUNTIF(BC16:BC16,BC16),0)))","v":""},"/",{"$f":"COUNTA(BE16:BH16)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q16","v":0},null,null,null,11,{"$f":"CQ16","v":0.2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"steuersatz",null,0.2,null,null,1,"/",1,null,null,{"$f":"CQ16","v":0.2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Umsatzsteuerbetrag",null,null,null,null,null,null,null,null,null,{"$f":"Q18","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Umsatzsteuerbetrag"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q18=\"\",\"\",SUM(IF(COUNTIF(BE18:BE18,AZ18)>0,1/COUNTIF(AZ18:AZ18,AZ18),0),IF(COUNTIF(BF18:BF18,BA18)>0,1/COUNTIF(BA18:BA18,BA18),0),IF(COUNTIF(BG18:BG18,BB18)>0,1/COUNTIF(BB18:BB18,BB18),0),IF(COUNTIF(BH18:BH18,BC18)>0,1/COUNTIF(BC18:BC18,BC18),0)))","v":""},"/",{"$f":"COUNTA(BE18:BH18)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q18","v":0},null,null,null,12,{"$f":"CQ18","v":53.64},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53.64,null,null,1,"/",1,null,null,{"$f":"CQ18","v":53.64}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bruttobetrag",null,null,null,null,null,null,null,null,null,{"$f":"Q20","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bruttobetrag"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q20=\"\",\"\",SUM(IF(COUNTIF(BE20:BE20,AZ20)>0,1/COUNTIF(AZ20:AZ20,AZ20),0),IF(COUNTIF(BF20:BF20,BA20)>0,1/COUNTIF(BA20:BA20,BA20),0),IF(COUNTIF(BG20:BG20,BB20)>0,1/COUNTIF(BB20:BB20,BB20),0),IF(COUNTIF(BH20:BH20,BC20)>0,1/COUNTIF(BC20:BC20,BC20),0)))","v":""},"/",{"$f":"COUNTA(BE20:BH20)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q20","v":0},null,null,null,13,{"$f":"CQ20","v":321.83999999999997},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,321.83999999999997,null,null,1,"/",1,null,null,{"$f":"CQ20","v":321.83999999999997}]
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[]
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[]
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[null,null,null,"b.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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."]
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[]
[null,null,null,null,null,null,null,null,null,"…","und schreibe die jeweiligen Beträge aus dem",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"…","und schreibe die jeweiligen Beträge aus dem Beleg auf: (4 Punkte)"]
[null,null,null,null,null,null,null,null,null,null,"Beleg auf: (4 Punkte)"]
[null,null,null,null,null,null,null,null,null,null,"Nettobetrag",null,null,null,null,null,null,null,null,{"$f":"IF(P34=\"\",\"\",SUM(IF(COUNTIF(BE34:BE34,AZ34)>0,1/COUNTIF(AZ34:AZ34,AZ34),0),IF(COUNTIF(BF34:BF34,BA34)>0,1/COUNTIF(BA34:BA34,BA34),0),IF(COUNTIF(BG34:BG34,BB34)>0,1/COUNTIF(BB34:BB34,BB34),0),IF(COUNTIF(BH34:BH34,BC34)>0,1/COUNTIF(BC34:BC34,BC34),0)))","v":""},"/",{"$f":"COUNTA(BE34:BH34)","v":1},null,null,{"$f":"P34","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P34","v":0},null,null,null,1,{"$f":"CP34","v":112},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nettobetrag",null,null,null,null,112,null,null,null,1,"/",1,null,null,{"$f":"CP34","v":112}]
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[]
[null,null,null,null,null,null,null,null,null,"…","und schreibe die jeweiligen Beträge aus dem Beleg auf: (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,null,null,null,null,null,null,null,null,null,null,null,"…","und schreibe die jeweiligen Beträge aus dem Beleg auf: (5 Punkte)"]
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[null,null,null,null,null,null,null,null,null,null,"Im Beleg angewandte Umsatzsteuersätze",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Im Beleg angewandte Umsatzsteuersätze"]
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[null,null,"2.","Umsatzsteuer: Ergänze die fehlenden Begriffe in der folgenden Aussage zum Thema Umsatzsteuer!\n(7 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"G73","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AS$4:AS71)","v":2},{"$f":"SUM(T72:T75)","v":0},"/",{"$f":"SUM(V72:V75)","v":7},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK4"},null,null,null,null,null,null,1,2,3,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.","Umsatzsteuer: Ergänze die fehlenden Begriffe in der folgenden Aussage zum Thema Umsatzsteuer!\n(7 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CG73","v":"Bruttowert"}]
[null,null,null,"Unter dem",null,null,null,null,null," versteht man den",null,null,null,null,null,null," Umsatzsteuer.",null,null,{"$f":"IF(AND(G72=\"\",N72=\"\",P72=\"\"),\"\",SUM(IF(COUNTIF(BE72:BE72,AZ72)>0,1/COUNTIF(AZ72:AZ72,AZ72),0),IF(COUNTIF(BF72:BF72,BA72)>0,1/COUNTIF(BA72:BA72,BA72),0),IF(COUNTIF(BG72:BG72,BB72)>0,1/COUNTIF(BB72:BB72,BB72),0),IF(COUNTIF(BH72:BH72,BC72)>0,1/COUNTIF(BC72:BC72,BC72),0)))","v":""},"/",{"$f":"COUNTA(BE72:BH72)","v":3},null,null,{"$f":"N73","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"G72","v":0},{"$f":"N72","v":0},{"$f":"P72","v":0},null,1,{"$f":"CG72","v":"Nettowert"},{"$f":"CN72","v":"Preis"},{"$f":"CP72","v":"ohne"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unter dem",null,null,"Nettowert",null,null," versteht man den",null,null,null,"Preis",null,"ohne"," Umsatzsteuer.",null,null,3,"/",3,null,null,{"$f":"CN73","v":"Preis"}]
[null,null,null,"Unter dem",null,null,null,null,null," versteht man den",null,null,null,null,null,null," Umsatzsteuer (10%,",null,null,{"$f":"IF(AND(G73=\"\",N73=\"\",P73=\"\"),\"\",SUM(IF(COUNTIF(BE73:BE73,AZ73)>0,1/COUNTIF(AZ73:AZ73,AZ73),0),IF(COUNTIF(BF73:BF73,BA73)>0,1/COUNTIF(BA73:BA73,BA73),0),IF(COUNTIF(BG73:BG73,BB73)>0,1/COUNTIF(BB73:BB73,BB73),0),IF(COUNTIF(BH73:BH73,BC73)>0,1/COUNTIF(BC73:BC73,BC73),0)))","v":""},"/",{"$f":"COUNTA(BE73:BH73)","v":3},null,null,{"$f":"P73","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"G73","v":0},{"$f":"N73","v":0},{"$f":"P73","v":0},null,2,{"$f":"CG73","v":"Bruttowert"},{"$f":"CN73","v":"Preis"},{"$f":"CP73","v":"mit"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unter dem",null,null,"Bruttowert",null,null," versteht man den",null,null,null,"Preis",null,"mit"," Umsatzsteuer (10%,",null,null,3,"/",3,null,null,{"$f":"CP73","v":"mit"}]
[null,null,null,"13% oder 20% des",null,null,null,null,null,").",null,null,null,null,null,null,null,null,null,{"$f":"IF(H74=\"\",\"\",SUM(IF(COUNTIF(BE74:BE74,AZ74)>0,1/COUNTIF(AZ74:AZ74,AZ74),0),IF(COUNTIF(BF74:BF74,BA74)>0,1/COUNTIF(BA74:BA74,BA74),0),IF(COUNTIF(BG74:BG74,BB74)>0,1/COUNTIF(BB74:BB74,BB74),0),IF(COUNTIF(BH74:BH74,BC74)>0,1/COUNTIF(BC74:BC74,BC74),0)))","v":""},"/",{"$f":"COUNTA(BE74:BH74)","v":1},null,null,{"$f":"H74","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"H74","v":0},null,null,null,3,{"$f":"CH74","v":"Nettowertes"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13% oder 20% des",null,null,null,"Nettowertes",null,").",null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"CH74","v":"Nettowertes"}]
[]
[null,null,"3.","Berechnung der Umsatzsteuer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F",{"$f":"COUNTA($AS$4:AS76)","v":3},{"$f":"SUM(T105:T118)","v":0},"/",{"$f":"SUM(V105:V118)","v":9},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK4"},null,null,null,null,null,null,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.","Berechnung der Umsatzsteuer"]
[null,null,null,"a.","Mit dem ermäßigten Steuersatz für z.B. Kino, lebende Tier, Wein , Fertigfutter, Düngemittel, …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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.","Mit dem ermäßigten Ssteuersatz für z.B. Kino, lebende Tier, Wein , Fertigfutter, Düngemittel, …"]
[null,null,null,null,"Wie hoch ist der ermäßigte Steuersatz, der hier zur Anwendung kommt? (1 Punkt)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wie hoch ist der Normalsteuersatz? (1 Punkt)"]
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[]
[null,null,null,"b.","Berechne die Umsatzsteuer (USt) und den Bruttopreis für folgende Artikel:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"d.","Berechne die Umsatzsteuer (USt) und den Bruttopreis für folgende Artikel:"]
[null,null,null,null,"Achtung du musst deine Ergebnisse auf 2 Kommastellen (kaufmännisch) ruden, so wie du es in Mathematik gelernt hast! ANSONSTEN WIRDT DEIN ERGEBNIS ALS FALSCH GEWERTET!!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Achtung du musst deine Ergebnisse auf 2 Kommastellen (kaufmännisch) ruden, so wie du es in Mathematik gelernt hast! ANSONSTEN WIRDT DEIN ERGEBNIS ALS FALSCH GEWERTET!!!"]
[]
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[null,null,null,"c.","Mit dem ermäßigten Steuersatz für z.B. Lebensmittel, Bücher, Zeitschriften, Honig, Eier, Zucker, …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"e.","Mit dem ermäßigten Ssteuersatz für z.B. Lebensmittel, Bücher, Zeitschriften, Honig, Eier, Zucker, …"]
[null,null,null,null,"Wie hoch ist der ermäßigte Steuersatz, der hier zur Anwendung kommt? (1 Punkt)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wie hoch ist der Normalsteuersatz? (1 Punkt)"]
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[null,null,null,"d.","Berechne die Umsatzsteuer (USt) und den Bruttopreis für folgende Artikel:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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.","Berechne die Umsatzsteuer (USt) und den Bruttopreis für folgende Artikel:"]
[null,null,null,null,"Achtung du musst deine Ergebnisse auf 2 Kommastellen (kaufmännisch) ruden, so wie du es in Mathematik gelernt hast! ANSONSTEN WIRDT DEIN ERGEBNIS ALS FALSCH GEWERTET!!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Achtung du musst deine Ergebnisse auf 2 Kommastellen (kaufmännisch) ruden, so wie du es in Mathematik gelernt hast! ANSONSTEN WIRDT DEIN ERGEBNIS ALS FALSCH GEWERTET!!!"]
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[null,null,null,"e.","Mit dem Normalsteuersatz",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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.","Mit dem Normalsteuersatz"]
[null,null,null,null,"Wie hoch ist der Normalsteuersatz? (1 Punkt)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wie hoch ist der Normalsteuersatz? (1 Punkt)"]
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[]
[null,null,null,"f.","Berechne die Umsatzsteuer (USt) und den Bruttopreis für folgende Artikel:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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.","Berechne die Umsatzsteuer (USt) und den Bruttopreis für folgende Artikel:"]
[null,null,null,null,"Achtung du musst deine Ergebnisse auf 2 Kommastellen (kaufmännisch) ruden, so wie du es in Mathematik gelernt hast! ANSONSTEN WIRDT DEIN ERGEBNIS ALS FALSCH GEWERTET!!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Achtung du musst deine Ergebnisse auf 2 Kommastellen (kaufmännisch) ruden, so wie du es in Mathematik gelernt hast! ANSONSTEN WIRDT DEIN ERGEBNIS ALS FALSCH GEWERTET!!!"]
[]
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[]
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[null,null,"4.","Umsatzsteuer: Ergänze die fehlenden Begriffe in der folgenden  Aussage zum Thema Umsatzsteuer!\n(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,"F",{"$f":"COUNTA($AS$4:AS119)","v":4},{"$f":"SUM(T120:T123)","v":0},"/",{"$f":"SUM(V120:V123)","v":5},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK4"},null,null,null,null,null,null,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.","Umsatzsteuer: Ergänze die fehlenden Begriffe in der folgenden  Aussage zum Thema Umsatzsteuer!\n(5 Punkte)"]
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[null,null,"5.","Berechne für die folgenden Preise den Umsatzsteuerbetrag mit dem Normalsteuersatz von 20%.\n(4 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,"F",{"$f":"COUNTA($AS$4:AS124)","v":5},{"$f":"SUM(T125:T150)","v":0},"/",{"$f":"SUM(V125:V150)","v":4},{"$f":"MID(GK,FIND(\"(\",GK,1)+1,(FIND(\")\",GK,1)-FIND(\"(\",GK,1)-1))","v":"GK4"},null,null,null,null,null,null,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.","Berechne für die folgenden Preise den Umsatzsteuerbetrag mit dem Normalsteuersatz von 20%.\n(4 Punkte)"]
[null,null,null,"Achtung du musst deine Ergebnisse auf 2 Kommastellen (kaufmännisch) ruden, so wie du es in Mathematik gelernt hast! ANSONSTEN WIRDT DEIN ERGEBNIS ALS FALSCH GEWERTET!!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Achtung du musst deine Ergebnisse auf 2 Kommastellen (kaufmännisch) ruden, so wie du es in Mathematik gelernt hast! ANSONSTEN WIRDT DEIN ERGEBNIS ALS FALSCH GEWERTET!!!"]
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[null,null,null,"Achtung du musst deine Ergebnisse auf 2 Kommastellen (kaufmännisch) ruden, so wie du es in Mathematik gelernt hast! ANSONSTEN WIRDT DEIN ERGEBNIS ALS FALSCH GEWERTET!!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Achtung du musst deine Ergebnisse auf 2 Kommastellen (kaufmännisch) ruden, so wie du es in Mathematik gelernt hast! ANSONSTEN WIRDT DEIN ERGEBNIS ALS FALSCH GEWERTET!!!"]
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["FRICK Johanna"]
[6]
["BSP1 - Fragen und Beispiele zur Umsatzsteuer "]