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samenvatting educatiever. H 1, 2, 3, 4 & 4B. $6.95   Add to cart

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samenvatting educatiever. H 1, 2, 3, 4 & 4B.

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samenvatting educatiever. H 1, 2, 3, 4 & 4B.

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  • June 15, 2023
  • 1
  • 2022/2023
  • Summary

2  reviews

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By: nisrineelb • 7 months ago

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By: jelleklomp • 7 months ago

Translated by Google

What do you think is not good about it? If something is sincerely missing, you will get your money back!

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By: tsmit97 • 9 months ago

Translated by Google

there's almost nothing in it...

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Als je brutowinst opslag over de omzet moet berekenen, dan is de omzet altijd 100%.

Inkoop = Omzet : 100% x75%

Of

Omzet = Inkoop :75% x 100%

Datgene waarover je moet berekenen = dus datgene dat je op 100% zet!



H2:

Bedrijfsresultaat is NIÉT hetzelfde als resultatenrekening.

In de resultatenrekening wordt alles behandeld, behalve aflossingen.

Aflossingen zijn wel uitgaven maar geen kosten. (je geeft wel geld uit, maar je maakt niks op in het
productieproces, je lost gewoon je schulden af).

Bedrijfsresultaat = (omzet – inkoop) – de overige kosten die gemaakt werden om de omzet te
kunnen realiseren.

RENTE EN BELASTINGEN HOREN NIET BIJ HET BEDRIJFSRESULTAAT.

Rente en belastingen worden WÉL berekend in de resultatenrekening.

Bedrijfsresultaat & resultatenrekening = hetzelfde, Behalve dat rente en belastingen niet mee
gerekend worden in het bedrijfsresultaat.



H4:

BTW

Exclusief is altijd 100%

BTW is 21% of 6%

Inclusief is 121% of 6%



H4b:

Gem. krediettermijn van de debiteuren = gemiddeld debiteurensaldo : omzet op rekening x 365

Kostenvoet verstrek krediet = 365 dagen : [ maximale aantal dagen krediettermijn – duur
kortingsdagen krediettermijn ] x [ kortingspercentage : (100 – kortingspercentage)]

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