{"text_format":"3","workbook":"xls","n_sheets":2,"sheets":["BWA-Quickcheck","Makro"],"not_rendered":{"images":1,"external_links":1,"defined_names":7,"comments":1},"unopened":[{"sheet":"Makro","index":1,"reason":"not_a_worksheet"}],"read":"whole","date_system":"1900","formulas":"cached_only"}

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[{"$nulls":9},"BWA-Quickcheck"]
[]
[]
[null,"Unternehmen:",{"$nulls":10},"BWA per:",null,null,"MM:",null,"JJ:"]
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[null,"Bearbeiter:",{"$nulls":10},"Bilanzstichtag:",null,null,"MM:",12,"",""]
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[null,"Geschäftsart:",{"$nulls":10},"Korrekturläufe:",{"$nulls":5},"in Euro"]
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[null,"Konto-Nr.:",{"$nulls":10},"SuSa:"]
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[]
[{"$nulls":13},"BWA-Ergebnis:",null,null,"TSD +/-"]
[]
[null,"voraussichtliche Bestandsveränderungen in TSD",{"$nulls":16},"Korrekturen:"]
[]
[null,"1. Bestandsveränderungen an fertigen/unfert. Erzeugnissen u. Leistungen:"]
[]
[null,"Bestand Vorjahr",{"$nulls":4},"Bestand aktuell",{"$nulls":8},"","=TSD +/-",null,""]
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[null,"2. Bestandsveränderungen im Material-/Warenlager:"]
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[null,"Umsatz Vorjahresperiode",{"$nulls":4},"BWA-Umsatz",{"$nulls":8},""]
[]
[null,"+/- Bestandsveränderungen fert./unfert. Erzeugnisse, s.o.",{"$nulls":11},""]
[null,"= Gesamtleistung (GL)",{"$nulls":3},"100%",{"$nulls":7},""]
[null,"BWA Mat.-/Wareneinkauf (ohne Fremdleistungen)",{"$nulls":13},""]
[null,"Mat.-/Wareneinsatz der Vj. in %",{"$nulls":5},"x GL (s.o.) =",{"$nulls":5},""]
[null,"= rechnerische Bestandsveränderung im Vergleich zum Vj.",{"$nulls":11},"",{"$nulls":4},""]
[]
[null,"Bestand Vorjahr",{"$nulls":4},"Bestand aktuell",{"$nulls":8},""]
[]
[null,"voraussichtlicher Gewinn u. Verlust, Betriebsergebnis in TSD"]
[]
[null,"Korrekturen im Betriebsaufwand:"]
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[null,"BWA-AfA",{"$nulls":3},"- anteilige AfA Vorjahr",{"$nulls":9},"=","TSD -",null,"",null,{"$error":"#VALUE!"}]
[]
[null,"Neuinvestitionen",{"$nulls":10},": AfA in Jahren",null,null,"=","TSD -",null,"",null,0]
[]
[null,"Personalaufwand plausibel ?",{"$nulls":4},"ja/nein:",{"$nulls":8},"=","TSD -",{"$nulls":3},0]
[]
[null,"Geschäftsführergehälter:",{"$nulls":10},"TSD",null,null,"",{"$nulls":4},false]
[]
[null,"Zinsaufwand plausibel ?",{"$nulls":4},"ja/nein:",{"$nulls":8},"=","TSD -",{"$nulls":3},0]
[]
[null,"notleidende Forderungen ?",{"$nulls":4},"ja/nein:",{"$nulls":8},"=","TSD -",{"$nulls":3},0]
[]
[null,"EESt. ergebniswirksam gebucht?",{"$nulls":4},"ja/nein:",{"$nulls":8},"=","TSD +",{"$nulls":3},0]
[]
[null,"sonstiger Aufwand ?",{"$nulls":4},"ja/nein:",{"$nulls":8},"=","TSD -",{"$nulls":3},0]
[]
[null,"= voraussichtlicher Gewinn oder Verlust vor Steuern:",{"$nulls":14},"TSD +/-",null,""]
[null,"neutraler Ertrag",{"$nulls":14},"TSD -",{"$nulls":3},0]
[]
[null,"neutraler Aufwand",{"$nulls":14},"TSD +",{"$nulls":3},0]
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[{"$nulls":6},"",{"$nulls":9},"",null,""]
[null,"= voraussichtliches Betriebsergebnis vor Steuern:",{"$nulls":14},"TSD +/-",null,""]
[]
[null,"Cash-flow und Kapitaldienstfähigkeit in TSD"]
[]
[null,"Abschreibungen (BWA-AfA + Korrekturen, s.o.)",{"$nulls":14},"TSD +",null,""]
[]
[null,"= vorläufiger Cash-Flow:",{"$nulls":14},"TSD +/-",null,""]
[null,"Zinsaufwand BWA (BWA-Zinsaufwand + Korrektur, s.o.)",{"$nulls":14},"TSD +",{"$nulls":3},0]
[null,"= vorläufiger erweiterter Cash-Flow",{"$nulls":14},"TSD +/-",null,""]
[null,"EE-Steuern (Steuern auf Einkommen und Ertrag)",{"$nulls":14},"TSD -",{"$nulls":3},0]
[]
[null,"Saldo Einlagen/Entnahmen o. kalk. Unternehmerlohn /Ausschüttung",{"$nulls":14},"TSD -",{"$nulls":3},0]
[]
[null,"Rücklagen für Reinvestitionen",{"$nulls":4},{"v":20,"d":"20.0"},null,"% der AfA",{"$nulls":7},"TSD -",null,"",null,{"$error":"#VALUE!"}]
[null,"",{"$nulls":16},""]
[]
[null,"= Kapitaldienstgrenze (Netto-Cash-Flow):",{"$nulls":14},"TSD +/-",null,""]
[null,"Kapitaldienst (Zins und Tilgung)",{"$nulls":14},"TSD -",{"$nulls":3},0]
[]
[null,"= Überdeckung oder Unterdeckung:",{"$nulls":14},"TSD +/-",null,""]
[]
[null,"voraussichtliche Entwicklung des wirtschaftlichen Eigenkapitals in TSD"]
[]
[null,"wirtschaftliches Eigenkapital Vorjahr",{"$nulls":14},"TSD +/-"]
[]
[null,"Gewinn nach EESt. oder Verlust",{"$nulls":14},"TSD +/-",null,""]
[]
[null,"Entnahmen/Ausschüttungen",{"$nulls":14},"TSD -",{"$nulls":3},0]
[]
[null,"Einlagen",{"$nulls":14},"TSD +",{"$nulls":3},0]
[]
[null,"sonstiges",{"$nulls":14},"TSD +/-"]
[]
[null,"= vorläufiges wirtschaftliches Eigenkapital",{"$nulls":14},"TSD +/-",null,""]
[]
[null,"Zahlungsziele und Lagerumschlag in Tagen"]
[]
[null,"Forderungen LuL",{"$nulls":4},"x Tage",null,"",null,":",null,null,"",null,"Umsatz",null,"=",""]
[]
[null,"Verbindlichk. LuL",{"$nulls":4},"x Tage",null,"",null,":",null,null,"",null,"ME/WE/FL",null,"=",""]
[]
[null,"Vorräte",null,null,"",null,"x Tage",null,"",null,":",null,null,"",null,"ME/WE/FL",null,"=",""]
[]
[null,"Version vom 31.03.2015",{"$nulls":16},"Freeware von Grigg Consulting | info@grigg-consulting.de | www.grigg-consulting.de"]
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