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Autor	Susanne Schwarz
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6548868240
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6807960830
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6616195225
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4629212556
Idioma	Germany - English
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4683585730
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8419517864
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8863664975
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Studiengängen bzw. Dozenten, die die Themen Steuerlehre, Bilanzierung und Jahresab‐ schlussanalyse unterrichten. Ihnen soll eine lerngerechte Hilfe mit Klausurtipps und den Dozenten ein auf das Curriculum abgestimmtes Skript an die Hand gegeben werden. Da‐

Das ausschließlich eigenbetriebliche Patent wird ab diesem Tag im Unternehmen eingesetzt. Die Herstellungskosten betragen 300.000 € und sind einzeln zuordenbar. Material- und Fertigungsgemeinkosten machen die Hälfte aus (150.000 €). Die Gebühren für den Notar und das Patentamt betragen 10.000 €.

Mit Übungsklausuren und Prüfungsfragen vermittelt das Werk Steuerlehre und Bilanzierung für das Bachelor-Studium | SpringerLink Skip to main content Skip to table of contents

Umsatzsteuer, die der Unternehmer selbst für Vorprodukte entrichten musste (Vorsteuer), zieht er dabei von der erhaltenen Umsatzsteuer ab (Nettoumsatzsteuer mit Vorsteuerabzug) und führt somit nur die Differenz an das Finanzamt ab. Damit soll wirtschaftlich nicht er, sondern der Endverbraucher belastet werden.

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