<\/div><\/p>\n
<\/p>\n
Beispiel<\/strong> f\u00fcr ein Inventar:<\/p>\nInventar<\/b>
der DriLa GmbH aus Herford f\u00fcr den 31. Dezember<\/p>\n\n
\n
A.<\/b><\/div>\nVerm\u00f6gen<\/b><\/div>\n<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
I.<\/b><\/div>\nAnlageverm\u00f6gen<\/b><\/div>\n<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
1.<\/div>\n
Grundst\u00fccke und Bauten<\/div>\n
<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Unbebaute Grundst., Hansastr. 50-52<\/div>\n
250.000,00<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Bebaute Grundst\u00fccke, Hansastr. 10-48<\/div>\n
805.000,00<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Betriebsgeb\u00e4ude<\/div>\n
5.104.000,00<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Verwaltungsgeb\u00e4ude<\/div>\n
2.251.000,00<\/u><\/div>\n8.410.000,00<\/div>\n<\/p><\/div>\n
\n
2.<\/div>\n
Technische Anlagen und Maschinen
lt. Anlagenverzeichnis AV 1<\/div>\n
<\/div>\n
2.703.000,00<\/div>\n<\/p><\/div>\n
\n
3.<\/div>\n
Fuhrpark lt. AV 2<\/div>\n
<\/div>\n
427.000,00<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
II.<\/div>\n
Umlaufverm\u00f6gen<\/b><\/div>\n<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
1.<\/div>\n
Rohstoffe lt. Inventurliste IV 4<\/div>\n
<\/div>\n
2.405.000,00<\/div>\n<\/p><\/div>\n
\n
2.<\/div>\n
Hilfsstoffe lt. Inventurliste IV 5<\/div>\n
<\/div>\n
824.000,00<\/div>\n<\/p><\/div>\n
\n
3.<\/div>\n
Betriebsstoffe lt. Inventurliste IV 6<\/div>\n
<\/div>\n
154.000,00<\/div>\n<\/p><\/div>\n
\n
4.<\/div>\n
Unfertige Erzeugnisse lt. IV 7<\/div>\n
<\/div>\n
628.000,00<\/div>\n<\/p><\/div>\n
\n
5.<\/div>\n
Fertige Erzeugnisse<\/div>\n
<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
960 Schreibtische T18 je 490,00 \u20ac<\/div>\n
470.400,00<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
1040 Schr\u00e4nke S24 je 700,00 \u20ac<\/div>\n
728.000,00<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Diverse Kleinm\u00f6bel lt. IV 8<\/div>\n
853.600,00<\/u><\/div>\n2.052.000,00<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
6.<\/div>\n
Forderungen a. LL.<\/div>\n
<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Schnickmann OHG, K\u00f6ln<\/div>\n
452.000,00<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Hamm KG, Mainz<\/div>\n
279.000,00<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Bodo Herms e.K., D\u00fcsseldorf<\/div>\n
263.000,00<\/u><\/div>\n994.000,00<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
7.<\/div>\n
Kassenbestand<\/div>\n
<\/div>\n
27.000,00<\/div>\n<\/p><\/div>\n
\n
8.<\/div>\n
Bankguthaben<\/div>\n
<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Stadtsparkasse Herford<\/div>\n
590.000,00<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Deutsche Bank Herford<\/div>\n
326.000,00<\/u><\/div>\n916.000,00<\/div>\n<\/p><\/div>\n<\/div>\n
<\/p>\n
Summe des Verm\u00f6gens<\/b><\/span>20.000.000,00<\/b><\/span><\/p>\n<\/p>\n
\n
\n
B.<\/b><\/div>\nSchulden<\/b><\/div>\n<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
1.<\/div>\n
Hypothek der Sparkasse Herford<\/div>\n
<\/div>\n
4.106.000,00<\/div>\n<\/p><\/div>\n
\n
2.<\/div>\n
Darlehen der Deutschen Bank Herford<\/div>\n
<\/div>\n
1.204.000,00<\/div>\n<\/p><\/div>\n
\n
3.<\/div>\n
Verbindlichkeiten a. LL.<\/div>\n
<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Heyn GmbH, M\u00fcnster<\/div>\n
457.000,00<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Jutta Hermanns e. Kfr., Rheine<\/div>\n
233.000,00<\/u><\/div>\n690.000,00<\/div>\n<\/p><\/div>\n<\/div>\n
<\/p>\n
Summe der Schulden<\/b><\/span>6.000.000,00<\/b><\/span><\/p>\n<\/p>\n
\n
\n
C.<\/b><\/div>\nErmittlung des Eigenkapitals<\/div>\n
<\/div>\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Summe des Verm\u00f6gens<\/div>\n
<\/div>\n
20.000.000,00<\/div>\n<\/p><\/div>\n
\n
–<\/div>\n
Summe der Schulden<\/div>\n
<\/div>\n
6.000.000,00<\/div>\n<\/p><\/div>\n
\n
<\/div>\n
Eigenkapital<\/b> (Reinverm\u00f6gen)<\/div>\n<\/div>\n
14.000.000,00<\/div>\n<\/p><\/div>\n<\/div>\n
\n
\u00dcbungsaufgaben<\/h2>\n\n
\n
<\/div>\n
Aussage<\/div>\n
r<\/div>\n
f<\/div>\n<\/p><\/div>\n
\n
a)<\/div>\n
Die Bilanzposition „Eigenkapital“ repr\u00e4sentiert das jederzeit verf\u00fcgbare Bankguthaben eines Unternehmens.<\/div>\n
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