{"text_format":"1","workbook":"xlsx","n_sheets":14,"sheets":["Anleitung","Jan","Feb","Mar","Apr","Mai","Jun","Jul","Aug","Sep","Okt","Nov","Dez","Summe"],"not_rendered":{"charts":3,"images":0,"macros":1,"external_links":0,"defined_names":247,"comments":12,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Anleitung","index":0,"n_rows":62,"n_cols":3,"rows_kept":62,"cut":false,"hidden":false,"merged":[[0,0,0,2],[9,0,9,1],[1,0,1,2]]}
["Anleitung und Informationen zur Einnahmen-Ausgaben-Rechnung | reih-EAR"]
["Es wird darauf hingewiesen werden, dass diese Datei Makros verwendet! Das bedeutet, dass Ihnen - im Falle einer alternativen Excel-Lösung - u.U. nicht die volle Funktion zur Verfügung steht!\nBitte lesen Sie VOR der erstmaligen Verwendung der Datei unbedingt die Anleitung! Zusätzlich zur Anleitung gibt es im Monat Jänner bei den meisten Zellen so genannte Quickinfos!\n\nDie vorliegende Datei der \"Einnahmen-Ausgaben-Rechnung\" ist für kleine und mittlere Unternehmen konzipiert und unterstützt diese speziell in der Buchführung. Sie gilt sowohl für umsatzsteuerpflichtige UnternehmerInnen, wie auch jene, die der Kleinunternehmerregelung unterliegen (Umsatzsteuer befreit).\n\nTrotz sorgfältiger Prüfung sämtlicher Inhalte sind Fehler nicht auszuschließen. Die Richtigkeit des Inhalts ist daher ohne Gewähr. Ein Rechtsanspruch auf regelmäßige Updates ist nicht gegeben! Da sich die steuerlichen Voraussetzungen immer wieder ändern und das Praxis-Tool stets aktualisiert wird sollten Sie bei Ihrer Bezugsquelle um die jeweils neueste Version nachfragen!\nAlle Rechte vorbehalten. Diese Einnahmen-Ausgaben-Rechnung ist geistiges Eigentum des Erstellers © Reinhard Huber!\nEs ist nicht erlaubt diese Datei an Dritte weiterzugeben bzw. zu verkaufen! Für die gesetzlich vorgegebene Datensicherung und Aufbewahrungspflicht muss der Anwender selber achten!\nJänner 2023\nReinhard Huber | www.reinhardhuber.at"]
[]
["Wissenswertes",null,"Die vorliegende Datei ist eine vereinfachte Einnahmen-Ausgaben-Rechnung (EAR) und kann als Unterstützung bei der Ust-Voranmeldung, des Jahresabschlusses und nicht zuletzt auch der persönlichen wirtschaftlichen Erfolgsrechnung dienen. Dazu ein paar grundsätzliche Hinweise:\n1) Jene Bereiche die Formeln enthalten bzw. keine Eingabe erfordern sind passwortgeschützt\n2) Die Felder die für die regelmäßige Buchhaltung benötigt werden sind davon nicht betroffen\n3) Die gleichbleibenden Standard-Angaben in den Monaten Jan bis Dez sind miteinander verknüpft (siehe dazu auch Punkt 4)\n4) Sollten Änderungen der Standard-Angaben erforderlich sein (z.B. Einnahmen-/ Ausgabenarten) so reicht es diese im Jan durchzuführen\n5) Änderungen wie in Punkt 4) angegeben sollen steuerliche Begriffe enthalten (eine Rücksprache mit Experten erscheint sinnvoll)\n\nDie Datei ermöglicht sowohl Eintragungen für Personen die der Regelbesteuerung unterliegen, wie auch jenen die Umsatzsteuer befreit sind!"]
[]
["Eintragungen bündeln",null,"Denken Sie bei Ihren Eintragungen daran, dass Sie Einnahmen, wie auch Ausgaben, bündeln können!\nWenn eine Private Dienstleisterin (z.B. Mobile Friseurin) viele Rechnungen hat, wird sie u.U. auch viele Buchungszeilen verbrauchen. Alternativ dazu darf man Einnahmen bis zu einer Woche bündeln und diese als Gesamtbetrag am Ende der Woche ausweisen. Ausgenommen, die Woche geht über einen Monatswechsel! Das erspart viel Zeit und Arbeit!\n\nMan kann aber auch Ausgaben bündeln!\nZ.B. Tankrechnungen, die man zusammenfasst und am letzten Tag des Monats mit der Gesamtsumme verbucht! Gleiches gilt für Büromaterial, Portogebühren usw. und Reisekostenabrechnungen sowieso!"]
[]
["WICHTIG: Zeilen einfügen",null,"Selbstverständlich soll man die Eintragungen in die Buchhaltung chronologisch vornehmen. Wenn man aber einmal eine solche nachtragen muss, weil man sie vergessen hat, so erfolgt diese eben am Monatsende. Für diesen Zweck ist also ein Einfügen von Zellen nicht erforderlich. Wenn man aber mit 50 Buchungszeilen nicht das Auslangen findet, dann schon! Fügen Sie Zeilen bitte nur so ein wie nachfolgend beschrieben!\n\nUm diese komplexe Datei mit all ihren Formeln zu schützen sind etliche Zellen und Spalten gesperrt. In jedem Monat kann man sich ab Zeile 47 (und nur ab hier) individuell entscheiden ob zusätzliche Zeilen benötigt werden! Wenn ja, dann klicken Sie bitte rechts unten so oft auf den Button \"10 Zeilen einfügen\" bis die gewünschte Anzahl an Zeilen erreicht ist! In den Arbeitsblättern Jan - Dez werden Sie bei Erreichen der Zeile 47 zusätzlich mit einem Quickmenü darauf hingewiesen!\n\nSollten Sie einmal zu oft geklickt haben, so können Sie mit dem Button \"return\" das letzte Einfügen wieder rückgängig machen!\nBitte bedenken Sie, dass jede abweichende Vorgangsweise zur Folge haben kann, dass die volle Funktionsfähigkeit nicht mehr gegeben ist!\n"]
[]
["Die Anleitung im Detail"]
[]
["lfd. Nr. (Buchungsnummer)","Spalte A","Laufende Nummer (beginnend jedes Jahr mit \"1\") bedeutet jene Nummer mit der die jeweilige Eintragung in der EAR verbucht wird (ist nicht Rechnungsnummer!)! Dies erfolgt naturgemäß im Jänner, kann (und wird) sich aber bei Neugründungen verschieben. Dann bitte die Zahl überschreiben! Das bedeutet, die erste Zahl kann verändert werden. Alle weiteren ergeben sich automatisch nach Eingabe des Buchungs-Datums. Die laufenden Nummern in den nächsten Monaten werden ebenfalls durch eine Formel automatisch erstellt!"]
[]
["Datum","(Spalte B)","Damit ist jenes Datum des Zahlungsflusses gemeint - also Zahlungseingang bzw. -ausgang!"]
[]
["Kto","Spalte C","Mit dem Dropdown-Menu kann die Be- bzw. Einzahlung unter folgenden Möglichkeiten ausgewählt werden: \"Bar\" (Barzahlung, Bankomat) oder \"Bank\" (Überweisungen, Kreditkarte)!"]
[]
["Rechnung von/ an","Spalte D","In dieser Spalte ist der Hinweis einzugeben an wen bzw. von wem die Rechnung gestellt wurde!"]
[]
["Text","Spalte E","In dieser Spalte soll ein kurzer Hinweis auf den Rechnungsinhalt angegeben werden!"]
[]
["E-Brutto","Spalte F","Ausgaben mit Brutto-Wert angeben,\nalso dem auf der Rechnung ausgewiesenen Gesamtbetrag inkl. Mehrwertsteuer!"]
[]
["A-Brutto","Spalte G","Ausgaben mit Brutto-Wert angeben,\nalso dem auf der Rechnung ausgewiesenen Gesamtbetrag inkl. Mehrwertsteuer!"]
[]
["MwSt.","Spalte H","Mit dem Dropdown-Menu kann zwischen den gängigen Umsatzsteuersätzen bzw. USt.-Sätzen (0%, 10%, 13% und 20%) ausgewählt werden. Kleinunternehmer bzw. Unecht-USt.-befreite Betriebe gehen mit der Tabulator-Taste weiter!"]
[]
["MwSt.Betr.","Spalte I","Hier ist keine Eingabe erforderlich, Mehrwertsteuer wird automatisch errechnet. Im Gegensatz zur getrennten Eingabe bei Einnahmen und Ausgaben wird die MwSt nun in einem Feld ausgewiesen. Das heißt mit positiven und negativen Werten!"]
[]
["Netto","Spalte J","In dieser Spalte wird der Netto-Betrag angezeigt. Das bedeutet Einnahmen und Ausgaben werden in einer Spalte dargestellt. Also in positiven, wie auch negativen Zahlen!"]
[]
["Zuordnung Ausg/ Einn.","Spalte K","Mit dem Dropdown-Menu kann aus allen Einnahmen und Ausgabenarten (wie in Spalte M angezeigt) ausgewählt werden! Ändert man diese in Spalte M, so werden sie automatisch auch hier aktualisiert!"]
[]
["Ausgaben-/ Einnahmenart","Spalte M","Hier gibt es die Auswahl der Ausgaben-/ Einnahmenarten, die natürlich verändert werden können. Die Ausgaben in Absprache mit dem Steuerberater bzw. gewerblichen Buchhalter ändern, da es sich um steuerliche Begriffe handelt. Die Einnahmen können der selbstständigen Tätigkeit entsprechend individuell angepasst werden - hier z.B. Handel und Dienstleistung. Sowohl für Einnahmen, wie auch Ausgaben wurden zusätzlich auch Leerfelder für weitere Begriffe vorgesehen (Reserve).\n\nWichtiger Hinweis für Anwender und Steuerberater\nDie Bezeichnung Investitionen *) ist steuerrechtlich nicht ganz korrekt und bedeutet, dass hier auch Beträge über den aktuellen GWG-Wert (Geringwertigen Wirtschaftsgüter). Bedingt dadurch kann die VSt sofort geltend gemacht werden. Ihre steuerliche Vertretung wird diese Buchung in der Folge ins Anlagenverzeichnis übertragen, wo sie auch hingehört.\nSteuerpflichtige Unternehmen können hier noch genauer agieren, indem sie den Betrag zweimal eintragen. Einmal den Bruttobetrag wie auf der Rechnung angegeben und daneben den Ust-Satz anwählen. Darunter noch einmal die gleiche Buchung, vor dem Bruttobetrag aber ein Minuszeichen setzen und die Ust nicht anwählen. In Summe wird dann nur mehr der Ust-Betrag ausgewiesen!\nGeübte Anwender können bei der AfA die anteiligen Kosten eingeben, die sich aufgrund der Nutzungsdauer der jeweiligen Anschaffung ergeben! Es empfiehlt sich auch hier die Rücksprache mit Steuerexperten!"]
[]
["Ausgaben","Spalte N","Die Ausgaben werden aus der linken Tabelle übernommen und hier den Kostenarten entsprechend automatisch aufsummiert!"]
[]
["Einnahmen","Spalte O","Die Einnahmen werden aus der linken Tabelle übernommen und hier den Einnahmen- und Ausgabenarten entsprechend automatisch aufsummiert!"]
[]
["Summe Einnahmen","O40","Die Einnahmen aus allen Einnahmen- und Ausgabenarten werden in dieser Zelle automatisch aufsummiert!"]
[]
["Einnahmen-Splitting","O36-O39","In der Ust-Voranmeldung wird eine nach Umsatzssteuer-Sätzen getrennte Aufstellung gefordert. Diesen Anforderungen wird hier Rechnung getragen - natürlich gelten nicht für alle UnternehmerInnen alle USt.-Sätze!\nO36 - Einnahmen mit 0% Umsatzsteuer\nO37 - Einnahmen mit 5% Umsatzsteuer (NEU!)\nO38 - Einnahmen mit 10% Umsatzsteuer\nO39 - Einnahmen mit 13% Umsatzsteuer\nO40 - Einnahmen mit 20% Umsatzsteuer"]
[]
["Summe Ausgaben","N40","Die Ausgaben aus allen Einnahmen- und Ausgabenarten werden in dieser Zelle automatisch aufsummiert!"]
[]
["Überschuss der Einnahmen\nÜberschuss der Ausgaben","N41","Hier wird automatisch ein Überschuss bzw. ein Verlust angezeigt, wobei sich der Text Ergebnis abhängig ist!"]
[]
["Vorsteuer","O42","Die Vorsteuer wird in dieser Zelle automatisch ausgewiesen!"]
[]
["Umsatzsteuer","O43","Die Umsatzsteuer wird in dieser Zelle automatisch ausgewiesen!"]
[]
["Zahllast Finanzamt","O44","Die Zahllast an das Finanzamt wird in dieser Zelle automatisch ausgewiesen!"]
[]
["Infos zum Summenblatt bzw. Gesamtübersicht des Geschäftsjahres"]
[]
["GESAMTSERGEBNIS zu UMSATZ, ERTRAG und ZAHLLAST",null,"Für die Gesamtübersicht und als Kontrollinstrument werden hier verschiedene Auswertungen dargestellt:\nMonatlich, vierteljährlich und in einer Jahresübersicht werden hier alle Beträge aus den Vormonaten aufsummiert, die sich aus den unterschiedlichen Bereichen ergeben. Daraus können sowohl regelmäßige Eingaben an das Finanzamt, wie auch der Jahresabschluss abgeleitet werden."]
[]
["Summen bzw. Angaben für Ust-Voranmeldung",null,"Alle für die Umsatzsteuer-Voranmeldung relevanten Daten werden hier aufsummiert dargestellt. Die Nettoeinnahmen werden auch im Summenblatt zusätzlich nach USt.-Sätzen gesplittet aufgelistet!"]
[]
["Umsatz- & Ergebnissentwicklung",null,"In einem Diagramm wird die Geschäftsentwicklung grafisch und anschaulich dargestellt!"]
[]
["Ausgaben - Einnahmen",null,"In zwei getrennten Kreisdiagrammen ist sehr einfach ersichtlich wo das Geld her kommt und wo es hin geht!"]

{"sheet":"Jan","index":1,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[0,0,0,3],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[36,12,36,13],[47,12,47,13]]}
["Einnahmen/Ausgaben",null,null,null,"Name oder Firmenbezeichnung",null,null,null,null,"Jan","20xx",null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[1,null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,"Investitionen *)",{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,"Abschreibungen (AfA *)",0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F5<>\"\",F5-I5,(G5+I5)*-1)","v":0},null,null,"Wareneinkäufe",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Hilfs- u. Betriebsstoffe",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Personalkosten",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Fremdleistungen (z.B. Prov.)",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Miete-Betriebskosten",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Büromaterial, Deko, Verp.",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Marketing-Werbung",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Kommunikation & Porto",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Leasing",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Bankspesen/Zinsen",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Beratungskosten",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Gebühren-Beiträge",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"KFZ-Betriebskosten",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Fahrt- und Reisekosten",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Betriebl.-Versicherung",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Weiterbildung/ Fachliteratur",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Geringw. Wirtschaftsgüter",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Gewerbl. Sozialversicherung",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Div. Steuern u. Abgaben",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Sonstige Ausgaben",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"A-leer1",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"A-leer2",0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"A-leer3",{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Handel",null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Dienstleistungen",null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Diverse Gutschriften",null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"E-leer1",null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"E-leer2",null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"E-leer3",null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
[{"$f":"IF(B46<>\"\",A45+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
[{"$f":"IF(B48<>\"\",A47+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Feb","index":2,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[0,0,0,3],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Feb",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Jan!A3:A49)+1","v":2},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Mar","index":3,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Mar",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Feb!A3:A49)+1","v":3},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Apr","index":4,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Apr",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Mar!A3:A49)+1","v":4},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Mai","index":5,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Mai",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Apr!A3:A49)+1","v":5},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Jun","index":6,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Jun",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Mai!A3:A49)+1","v":6},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Jul","index":7,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Jul",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Jun!A3:A49)+1","v":7},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Aug","index":8,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Aug",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Jul!A3:A49)+1","v":8},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Sep","index":9,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Sep",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Aug!A3:A49)+1","v":9},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Okt","index":10,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Okt",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Sep!A3:A49)+1","v":10},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Nov","index":11,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[0,4,0,8],[39,12,39,13],[42,12,42,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Nov",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Okt!A3:A49)+1","v":11},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},{"$f":"SUMIF($K$3:$K$49,M27,$J$3:$J$49)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",A48+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Dez","index":12,"n_rows":50,"n_cols":20,"rows_kept":50,"cut":false,"hidden":false,"merged":[[47,12,47,13],[44,12,44,13],[0,12,0,14],[41,13,41,14],[0,4,0,8],[43,12,43,13],[35,12,35,13],[37,12,37,13],[38,12,38,13],[39,12,39,13],[42,12,42,13],[36,12,36,13]]}
["Einnahmen/Ausgaben",null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"},null,null,null,null,"Dez",{"$f":"Jan!K1","v":"20xx"},null,"Zusammenfassung"]
["lfd. Nr.","Datum","Kto","Rechnung von/an","Text","E-Brutto","A-Brutto","MwSt.","MwSt. Betr.","Netto","Zuordung Ausg/ Einn.",null,"Ausgaben-/ Einnahmenart","Ausgaben",null,"0%","5%","10%","13%","20%"]
[{"$f":"MAX(Nov!A3:A49)+1","v":12},null,null,null,null,null,null,null,{"$f":"IF(F3<>\"\",IF(H3=20%,F3/6,IF(H3=13%,F3/8.6923076,IF(H3=5%,F3/21,IF(H3=10%,F3/11,IF(H3=0%,F3*0))))),IF(H3=20%,G3/6*-1,IF(H3=13%,G3/8.6923076*-1,IF(H3=5%,G3/21*-1,IF(H3=10%,G3/11*-1,IF(H3=0%,G3*0))))))","v":0},{"$f":"IF(F3<>\"\",F3-I3,(G3+I3)*-1)","v":0},null,null,{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"SUMIF($K$3:$K$49,M3,$J$3:$J$49)","v":0},null,{"$f":"IF(F3<>\"\",IF(H3=0%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=5%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=10%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=13%,F3-I3),\"\")","v":""},{"$f":"IF(F3<>\"\",IF(H3=20%,F3-I3),\"\")","v":""}]
[{"$f":"IF(B4<>\"\",A3+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F4<>\"\",IF(H4=20%,F4/6,IF(H4=13%,F4/8.6923076,IF(H4=5%,F4/21,IF(H4=10%,F4/11,IF(H4=0%,F4*0))))),IF(H4=20%,G4/6*-1,IF(H4=13%,G4/8.6923076*-1,IF(H4=5%,G4/21*-1,IF(H4=10%,G4/11*-1,IF(H4=0%,G4*0))))))","v":0},{"$f":"IF(F4<>\"\",F4-I4,(G4+I4)*-1)","v":0},null,null,{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},0,null,{"$f":"IF(F4<>\"\",IF(H4=0%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=5%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=10%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=13%,F4-I4),\"\")","v":""},{"$f":"IF(F4<>\"\",IF(H4=20%,F4-I4),\"\")","v":""}]
[{"$f":"IF(B5<>\"\",A4+1,\"\")","v":""},null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M5","v":"Wareneinkäufe"},0,null,"","","","",""]
[{"$f":"IF(B6<>\"\",A5+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F6<>\"\",F6-I6,(G6+I6)*-1)","v":0},null,null,{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M7","v":"Personalkosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M9","v":"Miete-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M11","v":"Marketing-Werbung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M12","v":"Kommunikation & Porto"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M13","v":"Leasing"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M15","v":"Beratungskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M16","v":"Gebühren-Beiträge"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M24","v":"Sonstige Ausgaben"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M25","v":"A-leer1"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M26","v":"A-leer2"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M27","v":"A-leer3"},0,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"- - - - - - - - - - - - - - - - - - -",null,"Einnahmen","","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M29","v":"Handel"},null,{"$f":"SUMIF($K$3:$K$49,M29,$J$3:$J$49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M30","v":"Dienstleistungen"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M31","v":"Diverse Gutschriften"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M32","v":"E-leer1"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M33","v":"E-leer2"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"Jan!M34","v":"E-leer3"},null,0,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Einnahmen *)",null,{"$f":"SUM(O29:O34)","v":0},"","","","",""]
[{"$f":"IF(B36<>\"\",A35+1,\"\")","v":""},null,null,null,null,null,null,null,0,{"$f":"IF(F36<>\"\",F36-I36,(G36+I36)*-1)","v":0},null,null,"*) gesplittet in Einnahmen mit 0%",null,{"$f":"IF(O35<>0,SUM(P3:P49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 5%",null,{"$f":"IF(O35<>0,SUM(Q3:Q49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 10%",null,{"$f":"IF(O35<>0,SUM(R3:R49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 13%",null,{"$f":"IF(O35<>0,SUM(S3:S49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"*) gesplittet in Einnahmen mit 20%",null,{"$f":"IF(O35<>0,SUM(T3:T49),\"\")","v":""},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Summe Ausgaben",{"$f":"SUM(N3:N27)","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,{"$f":"IF(N42>0,\"Überschuss der Einnahmen\",\"Überschuss der Ausgaben\")","v":"Überschuss der Ausgaben"},{"$f":"O35+N41","v":0},null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Vorsteuer",null,{"$f":"SUMIF(I3:I49,\"<0\",I3:I49)*(-1)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Umsatzsteuer",null,{"$f":"SUMIF(I3:I49,\">0\",I3:I49)","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"Zahllast Finanzamt",null,{"$f":"(O43-O44)*-1","v":0},"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,null,null,null,"","","","",""]
["",null,null,null,null,null,null,null,0,0,null,null,"ab Zelle 47 kann man bei Bedarf und pro Klick",null,null,"","","","",""]
[{"$f":"IF(B49<>\"\",#REF!+1,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(F49<>\"\",IF(H49=20%,F49/6,IF(H49=13%,F49/8.6923076,IF(H49=5%,F49/21,IF(H49=10%,F49/11,IF(H49=0%,F49*0))))),IF(H49=20%,G49/6*-1,IF(H49=13%,G49/8.6923076*-1,IF(H49=5%,G49/21*-1,IF(H49=10%,G49/11*-1,IF(H49=0%,G49*0))))))","v":0},{"$f":"IF(F49<>\"\",F49-I49,(G49+I49)*-1)","v":0},null,null,null,null,null,"","","","",""]
["Summe Einnahmen/ Ausgaben:",null,null,null,null,{"$f":"SUM(F3:F49)","v":0},{"$f":"SUM(G3:G49)","v":0},null,{"$f":"SUM(I3:I49)","v":0},{"$f":"SUM(J3:J49)","v":0}]

{"sheet":"Summe","index":13,"n_rows":70,"n_cols":18,"rows_kept":70,"cut":false,"hidden":false,"merged":[[48,0,48,17],[69,0,69,7],[69,9,69,17],[33,0,33,17],[0,12,0,17]]}
["GESAMTERGEBNIS zu UMSATZ, ERTRAG und ZAHLLAST",null,null,null,null,null,{"$f":"Jan!K1","v":"20xx"},null,null,null,null,null,{"$f":"Jan!E1","v":"Name oder Firmenbezeichnung"}]
["Ausgaben-/ Einnahmenart",{"$f":"Jan!J1","v":"Jan"},{"$f":"Feb!J1","v":"Feb"},{"$f":"Mar!J1","v":"Mar"},"1. QU",{"$f":"Apr!J1","v":"Apr"},{"$f":"Mai!J1","v":"Mai"},{"$f":"Jun!J1","v":"Jun"},"2. QU",{"$f":"Jul!J1","v":"Jul"},{"$f":"Aug!J1","v":"Aug"},{"$f":"Sep!J1","v":"Sep"},"3. QU",{"$f":"Okt!J1","v":"Okt"},{"$f":"Nov!J1","v":"Nov"},{"$f":"Dez!J1","v":"Dez"},"4. Qu","SUMME"]
[{"$f":"Jan!M3","v":"Investitionen *)"},{"$f":"Jan!N3","v":0},{"$f":"Feb!N3","v":0},{"$f":"Mar!N3","v":0},{"$f":"SUM(B3:D3)","v":0},{"$f":"Apr!N3","v":0},{"$f":"Mai!N3","v":0},{"$f":"Jun!N3","v":0},{"$f":"SUM(F3:H3)","v":0},{"$f":"Jul!N3","v":0},{"$f":"Aug!N3","v":0},{"$f":"Sep!N3","v":0},{"$f":"SUM(J3:L3)","v":0},{"$f":"Okt!N3","v":0},{"$f":"Nov!N3","v":0},{"$f":"Dez!N3","v":0},{"$f":"SUM(N3:P3)","v":0},{"$f":"E3+I3+M3+Q3","v":0}]
[{"$f":"Jan!M4","v":"Abschreibungen (AfA *)"},{"$f":"Jan!N4","v":0},{"$f":"Feb!N4","v":0},{"$f":"Mar!N4","v":0},{"$f":"SUM(B4:D4)","v":0},{"$f":"Apr!N4","v":0},{"$f":"Mai!N4","v":0},{"$f":"Jun!N4","v":0},{"$f":"SUM(F4:H4)","v":0},{"$f":"Jul!N4","v":0},{"$f":"Aug!N4","v":0},{"$f":"Sep!N4","v":0},{"$f":"SUM(J4:L4)","v":0},{"$f":"Okt!N4","v":0},{"$f":"Nov!N4","v":0},{"$f":"Dez!N4","v":0},{"$f":"SUM(N4:P4)","v":0},{"$f":"E4+I4+M4+Q4","v":0}]
[{"$f":"Jan!M5","v":"Wareneinkäufe"},{"$f":"Jan!N5","v":0},{"$f":"Feb!N5","v":0},{"$f":"Mar!N5","v":0},0,{"$f":"Apr!N5","v":0},{"$f":"Mai!N5","v":0},{"$f":"Jun!N5","v":0},0,{"$f":"Jul!N5","v":0},{"$f":"Aug!N5","v":0},{"$f":"Sep!N5","v":0},0,{"$f":"Okt!N5","v":0},{"$f":"Nov!N5","v":0},{"$f":"Dez!N5","v":0},0,0]
[{"$f":"Jan!M6","v":"Hilfs- u. Betriebsstoffe"},{"$f":"Jan!N6","v":0},{"$f":"Feb!N6","v":0},{"$f":"Mar!N6","v":0},0,{"$f":"Apr!N6","v":0},{"$f":"Mai!N6","v":0},{"$f":"Jun!N6","v":0},0,{"$f":"Jul!N6","v":0},{"$f":"Aug!N6","v":0},{"$f":"Sep!N6","v":0},0,{"$f":"Okt!N6","v":0},{"$f":"Nov!N6","v":0},{"$f":"Dez!N6","v":0},0,0]
[{"$f":"Jan!M7","v":"Personalkosten"},{"$f":"Jan!N7","v":0},{"$f":"Feb!N7","v":0},{"$f":"Mar!N7","v":0},0,{"$f":"Apr!N7","v":0},{"$f":"Mai!N7","v":0},{"$f":"Jun!N7","v":0},0,{"$f":"Jul!N7","v":0},{"$f":"Aug!N7","v":0},{"$f":"Sep!N7","v":0},0,{"$f":"Okt!N7","v":0},{"$f":"Nov!N7","v":0},{"$f":"Dez!N7","v":0},0,0]
[{"$f":"Jan!M8","v":"Fremdleistungen (z.B. Prov.)"},{"$f":"Jan!N8","v":0},{"$f":"Feb!N8","v":0},{"$f":"Mar!N8","v":0},0,{"$f":"Apr!N8","v":0},{"$f":"Mai!N8","v":0},{"$f":"Jun!N8","v":0},0,{"$f":"Jul!N8","v":0},{"$f":"Aug!N8","v":0},{"$f":"Sep!N8","v":0},0,{"$f":"Okt!N8","v":0},{"$f":"Nov!N8","v":0},{"$f":"Dez!N8","v":0},0,0]
[{"$f":"Jan!M9","v":"Miete-Betriebskosten"},{"$f":"Jan!N9","v":0},{"$f":"Feb!N9","v":0},{"$f":"Mar!N9","v":0},0,{"$f":"Apr!N9","v":0},{"$f":"Mai!N9","v":0},{"$f":"Jun!N9","v":0},0,{"$f":"Jul!N9","v":0},{"$f":"Aug!N9","v":0},{"$f":"Sep!N9","v":0},0,{"$f":"Okt!N9","v":0},{"$f":"Nov!N9","v":0},{"$f":"Dez!N9","v":0},0,0]
[{"$f":"Jan!M10","v":"Büromaterial, Deko, Verp."},{"$f":"Jan!N10","v":0},{"$f":"Feb!N10","v":0},{"$f":"Mar!N10","v":0},0,{"$f":"Apr!N10","v":0},{"$f":"Mai!N10","v":0},{"$f":"Jun!N10","v":0},0,{"$f":"Jul!N10","v":0},{"$f":"Aug!N10","v":0},{"$f":"Sep!N10","v":0},0,{"$f":"Okt!N10","v":0},{"$f":"Nov!N10","v":0},{"$f":"Dez!N10","v":0},0,0]
[{"$f":"Jan!M11","v":"Marketing-Werbung"},{"$f":"Jan!N11","v":0},{"$f":"Feb!N11","v":0},{"$f":"Mar!N11","v":0},0,{"$f":"Apr!N11","v":0},{"$f":"Mai!N11","v":0},{"$f":"Jun!N11","v":0},0,{"$f":"Jul!N11","v":0},{"$f":"Aug!N11","v":0},{"$f":"Sep!N11","v":0},0,{"$f":"Okt!N11","v":0},{"$f":"Nov!N11","v":0},{"$f":"Dez!N11","v":0},0,0]
[{"$f":"Jan!M12","v":"Kommunikation & Porto"},{"$f":"Jan!N12","v":0},{"$f":"Feb!N12","v":0},{"$f":"Mar!N12","v":0},0,{"$f":"Apr!N12","v":0},{"$f":"Mai!N12","v":0},{"$f":"Jun!N12","v":0},0,{"$f":"Jul!N12","v":0},{"$f":"Aug!N12","v":0},{"$f":"Sep!N12","v":0},0,{"$f":"Okt!N12","v":0},{"$f":"Nov!N12","v":0},{"$f":"Dez!N12","v":0},0,0]
[{"$f":"Jan!M13","v":"Leasing"},{"$f":"Jan!N13","v":0},{"$f":"Feb!N13","v":0},{"$f":"Mar!N13","v":0},0,{"$f":"Apr!N13","v":0},{"$f":"Mai!N13","v":0},{"$f":"Jun!N13","v":0},0,{"$f":"Jul!N13","v":0},{"$f":"Aug!N13","v":0},{"$f":"Sep!N13","v":0},0,{"$f":"Okt!N13","v":0},{"$f":"Nov!N13","v":0},{"$f":"Dez!N13","v":0},0,0]
[{"$f":"Jan!M14","v":"Bankspesen/Zinsen"},{"$f":"Jan!N14","v":0},{"$f":"Feb!N14","v":0},{"$f":"Mar!N14","v":0},0,{"$f":"Apr!N14","v":0},{"$f":"Mai!N14","v":0},{"$f":"Jun!N14","v":0},0,{"$f":"Jul!N14","v":0},{"$f":"Aug!N14","v":0},{"$f":"Sep!N14","v":0},0,{"$f":"Okt!N14","v":0},{"$f":"Nov!N14","v":0},{"$f":"Dez!N14","v":0},0,0]
[{"$f":"Jan!M15","v":"Beratungskosten"},{"$f":"Jan!N15","v":0},{"$f":"Feb!N15","v":0},{"$f":"Mar!N15","v":0},0,{"$f":"Apr!N15","v":0},{"$f":"Mai!N15","v":0},{"$f":"Jun!N15","v":0},0,{"$f":"Jul!N15","v":0},{"$f":"Aug!N15","v":0},{"$f":"Sep!N15","v":0},0,{"$f":"Okt!N15","v":0},{"$f":"Nov!N15","v":0},{"$f":"Dez!N15","v":0},0,0]
[{"$f":"Jan!M16","v":"Gebühren-Beiträge"},{"$f":"Jan!N16","v":0},{"$f":"Feb!N16","v":0},{"$f":"Mar!N16","v":0},0,{"$f":"Apr!N16","v":0},{"$f":"Mai!N16","v":0},{"$f":"Jun!N16","v":0},0,{"$f":"Jul!N16","v":0},{"$f":"Aug!N16","v":0},{"$f":"Sep!N16","v":0},0,{"$f":"Okt!N16","v":0},{"$f":"Nov!N16","v":0},{"$f":"Dez!N16","v":0},0,0]
[{"$f":"Jan!M17","v":"KFZ-Betriebskosten"},{"$f":"Jan!N17","v":0},{"$f":"Feb!N17","v":0},{"$f":"Mar!N17","v":0},0,{"$f":"Apr!N17","v":0},{"$f":"Mai!N17","v":0},{"$f":"Jun!N17","v":0},0,{"$f":"Jul!N17","v":0},{"$f":"Aug!N17","v":0},{"$f":"Sep!N17","v":0},0,{"$f":"Okt!N17","v":0},{"$f":"Nov!N17","v":0},{"$f":"Dez!N17","v":0},0,0]
[{"$f":"Jan!M18","v":"Fahrt- und Reisekosten"},{"$f":"Jan!N18","v":0},{"$f":"Feb!N18","v":0},{"$f":"Mar!N18","v":0},0,{"$f":"Apr!N18","v":0},{"$f":"Mai!N18","v":0},{"$f":"Jun!N18","v":0},0,{"$f":"Jul!N18","v":0},{"$f":"Aug!N18","v":0},{"$f":"Sep!N18","v":0},0,{"$f":"Okt!N18","v":0},{"$f":"Nov!N18","v":0},{"$f":"Dez!N18","v":0},0,0]
[{"$f":"Jan!M19","v":"Betriebl.-Versicherung"},{"$f":"Jan!N19","v":0},{"$f":"Feb!N19","v":0},{"$f":"Mar!N19","v":0},0,{"$f":"Apr!N19","v":0},{"$f":"Mai!N19","v":0},{"$f":"Jun!N19","v":0},0,{"$f":"Jul!N19","v":0},{"$f":"Aug!N19","v":0},{"$f":"Sep!N19","v":0},0,{"$f":"Okt!N19","v":0},{"$f":"Nov!N19","v":0},{"$f":"Dez!N19","v":0},0,0]
[{"$f":"Jan!M20","v":"Weiterbildung/ Fachliteratur"},{"$f":"Jan!N20","v":0},{"$f":"Feb!N20","v":0},{"$f":"Mar!N20","v":0},0,{"$f":"Apr!N20","v":0},{"$f":"Mai!N20","v":0},{"$f":"Jun!N20","v":0},0,{"$f":"Jul!N20","v":0},{"$f":"Aug!N20","v":0},{"$f":"Sep!N20","v":0},0,{"$f":"Okt!N20","v":0},{"$f":"Nov!N20","v":0},{"$f":"Dez!N20","v":0},0,0]
[{"$f":"Jan!M21","v":"Geringw. Wirtschaftsgüter"},{"$f":"Jan!N21","v":0},{"$f":"Feb!N21","v":0},{"$f":"Mar!N21","v":0},0,{"$f":"Apr!N21","v":0},{"$f":"Mai!N21","v":0},{"$f":"Jun!N21","v":0},0,{"$f":"Jul!N21","v":0},{"$f":"Aug!N21","v":0},{"$f":"Sep!N21","v":0},0,{"$f":"Okt!N21","v":0},{"$f":"Nov!N21","v":0},{"$f":"Dez!N21","v":0},0,0]
[{"$f":"Jan!M22","v":"Gewerbl. Sozialversicherung"},{"$f":"Jan!N22","v":0},{"$f":"Feb!N22","v":0},{"$f":"Mar!N22","v":0},0,{"$f":"Apr!N22","v":0},{"$f":"Mai!N22","v":0},{"$f":"Jun!N22","v":0},0,{"$f":"Jul!N22","v":0},{"$f":"Aug!N22","v":0},{"$f":"Sep!N22","v":0},0,{"$f":"Okt!N22","v":0},{"$f":"Nov!N22","v":0},{"$f":"Dez!N22","v":0},0,0]
[{"$f":"Jan!M23","v":"Div. Steuern u. Abgaben"},{"$f":"Jan!N23","v":0},{"$f":"Feb!N23","v":0},{"$f":"Mar!N23","v":0},0,{"$f":"Apr!N23","v":0},{"$f":"Mai!N23","v":0},{"$f":"Jun!N23","v":0},0,{"$f":"Jul!N23","v":0},{"$f":"Aug!N23","v":0},{"$f":"Sep!N23","v":0},0,{"$f":"Okt!N23","v":0},{"$f":"Nov!N23","v":0},{"$f":"Dez!N23","v":0},0,0]
[{"$f":"Jan!M24","v":"Sonstige Ausgaben"},{"$f":"Jan!N24","v":0},{"$f":"Feb!N24","v":0},{"$f":"Mar!N24","v":0},0,{"$f":"Apr!N24","v":0},{"$f":"Mai!N24","v":0},{"$f":"Jun!N24","v":0},0,{"$f":"Jul!N24","v":0},{"$f":"Aug!N24","v":0},{"$f":"Sep!N24","v":0},0,{"$f":"Okt!N24","v":0},{"$f":"Nov!N24","v":0},{"$f":"Dez!N24","v":0},0,0]
[{"$f":"Jan!M25","v":"A-leer1"},{"$f":"Jan!N25","v":0},{"$f":"Feb!N25","v":0},{"$f":"Mar!N25","v":0},0,{"$f":"Apr!N25","v":0},{"$f":"Mai!N25","v":0},{"$f":"Jun!N25","v":0},0,{"$f":"Jul!N25","v":0},{"$f":"Aug!N25","v":0},{"$f":"Sep!N25","v":0},0,{"$f":"Okt!N25","v":0},{"$f":"Nov!N25","v":0},{"$f":"Dez!N25","v":0},0,0]
[{"$f":"Jan!M26","v":"A-leer2"},{"$f":"Jan!N26","v":0},{"$f":"Feb!N26","v":0},{"$f":"Mar!N26","v":0},0,{"$f":"Apr!N26","v":0},{"$f":"Mai!N26","v":0},{"$f":"Jun!N26","v":0},{"$f":"SUM(F26:H26)","v":0},{"$f":"Jul!N26","v":0},{"$f":"Aug!N26","v":0},{"$f":"Sep!N26","v":0},{"$f":"SUM(J26:L26)","v":0},{"$f":"Okt!N26","v":0},{"$f":"Nov!N26","v":0},{"$f":"Dez!N26","v":0},{"$f":"SUM(N26:P26)","v":0},{"$f":"E26+I26+M26+Q26","v":0}]
[{"$f":"Jan!M27","v":"A-leer3"},{"$f":"Jan!N27","v":0},{"$f":"Feb!N27","v":0},{"$f":"Mar!N27","v":0},0,{"$f":"Apr!N27","v":0},{"$f":"Mai!N27","v":0},{"$f":"Jun!N27","v":0},0,{"$f":"Jul!N27","v":0},{"$f":"Aug!N27","v":0},{"$f":"Sep!N27","v":0},0,{"$f":"Okt!N27","v":0},{"$f":"Nov!N27","v":0},{"$f":"Dez!N27","v":0},0,0]
[{"$f":"Jan!M29","v":"Handel"},{"$f":"Jan!O29","v":0},{"$f":"Feb!O29","v":0},{"$f":"Mar!O29","v":0},0,{"$f":"Apr!O29","v":0},{"$f":"Mai!O29","v":0},{"$f":"Jun!O29","v":0},0,{"$f":"Jul!O29","v":0},{"$f":"Aug!O29","v":0},{"$f":"Sep!O29","v":0},0,{"$f":"Okt!O29","v":0},{"$f":"Nov!O29","v":0},{"$f":"Dez!O29","v":0},0,{"$f":"E28+I28+M28+Q28","v":0}]
[{"$f":"Jan!M30","v":"Dienstleistungen"},{"$f":"Jan!O30","v":0},{"$f":"Feb!O30","v":0},{"$f":"Mar!O30","v":0},0,{"$f":"Apr!O30","v":0},{"$f":"Mai!O30","v":0},{"$f":"Jun!O30","v":0},0,{"$f":"Jul!O30","v":0},{"$f":"Aug!O30","v":0},{"$f":"Sep!O30","v":0},0,{"$f":"Okt!O30","v":0},{"$f":"Nov!O30","v":0},{"$f":"Dez!O30","v":0},0,{"$f":"E29+I29+M29+Q29","v":0}]
[{"$f":"Jan!M31","v":"Diverse Gutschriften"},{"$f":"Jan!O31","v":0},{"$f":"Feb!O31","v":0},{"$f":"Mar!O31","v":0},{"$f":"SUM(B30:D30)","v":0},{"$f":"Apr!O31","v":0},{"$f":"Mai!O31","v":0},{"$f":"Jun!O31","v":0},{"$f":"SUM(F30:H30)","v":0},{"$f":"Jul!O31","v":0},{"$f":"Aug!O31","v":0},{"$f":"Sep!O31","v":0},{"$f":"SUM(J30:L30)","v":0},{"$f":"Okt!O31","v":0},{"$f":"Nov!O31","v":0},{"$f":"Dez!O31","v":0},{"$f":"SUM(N30:P30)","v":0},0]
[{"$f":"Jan!M32","v":"E-leer1"},{"$f":"Jan!O32","v":0},{"$f":"Feb!O32","v":0},{"$f":"Mar!O32","v":0},{"$f":"SUM(B31:D31)","v":0},{"$f":"Apr!O32","v":0},{"$f":"Mai!O32","v":0},{"$f":"Jun!O32","v":0},{"$f":"SUM(F31:H31)","v":0},{"$f":"Jul!O32","v":0},{"$f":"Aug!O32","v":0},{"$f":"Sep!O32","v":0},{"$f":"SUM(J31:L31)","v":0},{"$f":"Okt!O32","v":0},{"$f":"Nov!O32","v":0},{"$f":"Dez!O32","v":0},{"$f":"SUM(N31:P31)","v":0},0]
[{"$f":"Jan!M33","v":"E-leer2"},{"$f":"Jan!O33","v":0},{"$f":"Feb!O33","v":0},{"$f":"Mar!O33","v":0},{"$f":"SUM(B32:D32)","v":0},{"$f":"Apr!O33","v":0},{"$f":"Mai!O33","v":0},{"$f":"Jun!O33","v":0},{"$f":"SUM(F32:H32)","v":0},{"$f":"Jul!O33","v":0},{"$f":"Aug!O33","v":0},{"$f":"Sep!O33","v":0},{"$f":"SUM(J32:L32)","v":0},{"$f":"Okt!O33","v":0},{"$f":"Nov!O33","v":0},{"$f":"Dez!O33","v":0},{"$f":"SUM(N32:P32)","v":0},0]
[{"$f":"Jan!M34","v":"E-leer3"},{"$f":"Jan!O34","v":0},{"$f":"Feb!O34","v":0},{"$f":"Mar!O34","v":0},{"$f":"SUM(B33:D33)","v":0},{"$f":"Apr!O34","v":0},{"$f":"Mai!O34","v":0},{"$f":"Jun!O34","v":0},{"$f":"SUM(F33:H33)","v":0},{"$f":"Jul!O34","v":0},{"$f":"Aug!O34","v":0},{"$f":"Sep!O34","v":0},{"$f":"SUM(J33:L33)","v":0},{"$f":"Okt!O34","v":0},{"$f":"Nov!O34","v":0},{"$f":"Dez!O34","v":0},{"$f":"SUM(N33:P33)","v":0},{"$f":"E33+I33+M33+Q33","v":0}]
["Summen bzw. Angaben für Ust-VA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"B34+C34+D34+F34+G34+H34+J34+K34+L34+N34+O34+P34","v":0}]
["Umsätze brutto",{"$f":"Jan!F50","v":0},{"$f":"Feb!F50","v":0},{"$f":"Mar!F50","v":0},0,{"$f":"Apr!F50","v":0},{"$f":"Mai!F50","v":0},{"$f":"Jun!F50","v":0},0,{"$f":"Jul!F50","v":0},{"$f":"Aug!F50","v":0},{"$f":"Sep!F50","v":0},0,{"$f":"Okt!F50","v":0},{"$f":"Nov!F50","v":0},{"$f":"Dez!F50","v":0},0,{"$f":"E35+I35+M35+Q35","v":0}]
[{"$f":"Jan!M35","v":"Summe Einnahmen *)"},{"$f":"Jan!O35","v":0},{"$f":"Feb!O35","v":0},{"$f":"Mar!O35","v":0},0,{"$f":"Apr!O35","v":0},{"$f":"Mai!O35","v":0},{"$f":"Jun!O35","v":0},0,{"$f":"Jul!O35","v":0},{"$f":"Aug!O35","v":0},{"$f":"Sep!O35","v":0},0,{"$f":"Okt!O35","v":0},{"$f":"Nov!O35","v":0},{"$f":"Dez!O35","v":0},0,{"$f":"E36+I36+M36+Q36","v":0}]
["*) Einnahmen mit 0%",{"$f":"Jan!O36","v":""},{"$f":"Feb!O36","v":""},{"$f":"Mar!O36","v":""},{"$f":"SUM(B37:D37)","v":0},{"$f":"Apr!O36","v":""},{"$f":"Mai!O36","v":""},{"$f":"Jun!O36","v":""},{"$f":"SUM(F37:H37)","v":0},{"$f":"Jul!O36","v":""},{"$f":"Aug!O36","v":""},{"$f":"Sep!O36","v":""},{"$f":"SUM(J37:L37)","v":0},{"$f":"Okt!O36","v":""},{"$f":"Nov!O36","v":""},{"$f":"Dez!O36","v":""},{"$f":"SUM(N37:P37)","v":0},{"$f":"E37+I37+M37+Q37","v":0}]
["*) Einnahmen mit 5%",{"$f":"Jan!O37","v":""},{"$f":"Feb!O37","v":""},{"$f":"Mar!O37","v":""},{"$f":"SUM(B38:D38)","v":0},{"$f":"Apr!O37","v":""},{"$f":"Mai!O37","v":""},{"$f":"Jun!O37","v":""},{"$f":"SUM(F38:H38)","v":0},{"$f":"Jul!O37","v":""},{"$f":"Aug!O37","v":""},{"$f":"Sep!O37","v":""},{"$f":"SUM(J38:L38)","v":0},{"$f":"Okt!O37","v":""},{"$f":"Nov!O37","v":""},{"$f":"Dez!O37","v":""},{"$f":"SUM(N38:P38)","v":0},{"$f":"E38+I38+M38+Q38","v":0}]
["*) Einnahmen mit 10%",{"$f":"Jan!O38","v":""},{"$f":"Feb!O38","v":""},{"$f":"Mar!O38","v":""},0,{"$f":"Apr!O38","v":""},{"$f":"Mai!O38","v":""},{"$f":"Jun!O38","v":""},0,{"$f":"Jul!O38","v":""},{"$f":"Aug!O38","v":""},{"$f":"Sep!O38","v":""},0,{"$f":"Okt!O38","v":""},{"$f":"Nov!O38","v":""},{"$f":"Dez!O38","v":""},0,0]
["*) Einnahmen mit 13%",{"$f":"Jan!O39","v":""},{"$f":"Feb!O39","v":""},{"$f":"Mar!O39","v":""},{"$f":"SUM(B40:D40)","v":0},{"$f":"Apr!O39","v":""},{"$f":"Mai!O39","v":""},{"$f":"Jun!O39","v":""},0,{"$f":"Jul!O39","v":""},{"$f":"Aug!O39","v":""},{"$f":"Sep!O39","v":""},0,{"$f":"Okt!O39","v":""},{"$f":"Nov!O39","v":""},{"$f":"Dez!O39","v":""},0,0]
["*) Einnahmen mit 20%",{"$f":"Jan!O40","v":""},{"$f":"Feb!O40","v":""},{"$f":"Mar!O40","v":""},{"$f":"SUM(B41:D41)","v":0},{"$f":"Apr!O40","v":""},{"$f":"Mai!O40","v":""},{"$f":"Jun!O40","v":""},0,{"$f":"Jul!O40","v":""},{"$f":"Aug!O40","v":""},{"$f":"Sep!O40","v":""},0,{"$f":"Okt!O40","v":""},{"$f":"Nov!O40","v":""},{"$f":"Dez!O40","v":""},0,0]
[{"$f":"Jan!M41","v":"Summe Ausgaben"},{"$f":"Jan!N41","v":0},{"$f":"Feb!N41","v":0},{"$f":"Mar!N41","v":0},0,{"$f":"Apr!N41","v":0},{"$f":"Mai!N41","v":0},{"$f":"Jun!N41","v":0},0,{"$f":"Jul!N41","v":0},{"$f":"Aug!N41","v":0},{"$f":"Sep!N41","v":0},0,{"$f":"Okt!N41","v":0},{"$f":"Nov!N41","v":0},{"$f":"Dez!N41","v":0},0,0]
["Ergebnis",{"$f":"Jan!N42","v":0},{"$f":"Feb!N42","v":0},{"$f":"Mar!N42","v":0},0,{"$f":"Apr!N42","v":0},{"$f":"Mai!N42","v":0},{"$f":"Jun!N42","v":0},0,{"$f":"Jul!N42","v":0},{"$f":"Aug!N42","v":0},{"$f":"Sep!N42","v":0},0,{"$f":"Okt!N42","v":0},{"$f":"Nov!N42","v":0},{"$f":"Dez!N42","v":0},0,0]
["Vorsteuer",{"$f":"Jan!O43","v":0},{"$f":"Feb!O43","v":0},{"$f":"Mar!O43","v":0},0,{"$f":"Apr!O43","v":0},{"$f":"Mai!O43","v":0},{"$f":"Jun!O43","v":0},0,{"$f":"Jul!O43","v":0},{"$f":"Aug!O43","v":0},{"$f":"Sep!O43","v":0},0,{"$f":"Okt!O43","v":0},{"$f":"Nov!O43","v":0},{"$f":"Dez!O43","v":0},0,0]
[{"$f":"Jan!M44","v":"Umsatzsteuer"},{"$f":"Jan!O44","v":0},{"$f":"Feb!O44","v":0},{"$f":"Mar!O44","v":0},0,{"$f":"Apr!O44","v":0},{"$f":"Mai!O44","v":0},{"$f":"Jun!O44","v":0},0,{"$f":"Jul!O44","v":0},{"$f":"Aug!O44","v":0},{"$f":"Sep!O44","v":0},0,{"$f":"Okt!O44","v":0},{"$f":"Nov!O44","v":0},{"$f":"Dez!O44","v":0},0,0]
["Zahllast FA",{"$f":"Jan!O45","v":0},{"$f":"Feb!O45","v":0},{"$f":"Mar!O45","v":0},0,{"$f":"Apr!O45","v":0},{"$f":"Mai!O45","v":0},{"$f":"Jun!O45","v":0},0,{"$f":"Jul!O45","v":0},{"$f":"Aug!O45","v":0},{"$f":"Sep!O45","v":0},0,{"$f":"Okt!O45","v":0},{"$f":"Nov!O45","v":0},{"$f":"Dez!O45","v":0},0,0]
[]
[]
["Umsatz- & Ergebnisentwicklung"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["AUSGABEN",null,null,null,null,null,null,null,null,"EINNAHMEN"]