• Keine Ergebnisse gefunden

ABSCHLUSSPRÜFUNG WINTER 2019/20

N/A
N/A
Protected

Academic year: 2021

Aktie "ABSCHLUSSPRÜFUNG WINTER 2019/20"

Copied!
14
0
0

Wird geladen.... (Jetzt Volltext ansehen)

Volltext

(1)

Nordrhein-Westfalen

ABSCHLUSSPRÜFUNG WINTER 2019/20

Ausbildungsberuf: Steuerfachangestellte/r

Prüfungsort:

Termin: Donnerstag, 07. November 2019 Prüfungsfach: Wirtschafts- und Sozialkunde Bearbeitungszeit: 90 Minuten

Bitte deutlich schreiben und Füllhalter, Kugelschreiber oder Filzstift benutzen.

Bitte nicht den Korrekturrand beschriften!

Gesamtpunktzahl: 100,0 Erzielte Punkte:

Teil I: Handels- ± und Gesellschaftsrecht: 38,0

Teil II: ± Schuld- und Sachenrecht: 21,5 Teil III: ± Finanzierung: 18,5

Teil IV: ± Lohn und Gehalt: 22,0

Note:

Unterschrift Erstkorrektor: Unterschrift Zweitkorrektor:

(2)

7HLO,+DQGHOVXQG*HVHOOVFKDIWVUHFKW 3XQNWH

6DFKYHUKDOW 3XQNWH

%HDWH0OOHUXQG0DQXHOD)HVWHUEHWUHLEHQMHZHLOVLQ'XLVEXUJHLQHQ*HZHUEHEHWULHEGHUQDFK

$UWRGHU8PIDQJNHLQHQLQNDXIPlQQLVFKHU:HLVHHLQJHULFKWHWHQ*HVFKlIWVEHWULHEHUIRUGHUW

x %HDWH0OOHUKDWVLFKLQGDV+DQGHOVUHJLVWHUHLQWUDJHQODVVHQ

x 0DQXHOD)HVWHUKDWVLFKQLFKWLQGDV+DQGHOVUHJLVWHUHLQWUDJHQODVVHQ

3UIHQ6LHGLHIROJHQGHQ$XVVDJHQREGLHVHIU%HDWH0OOHURGHUIU0DQXHOD)HVWHURGHUIU NHLQHQYRQ%HLGHQ]XWULIIW

7UHIIHQ6LH,KUH(QWVFKHLGXQJGXUFK$QNUHX]HQLQGHUQDFKIROJHQGHQ/|VXQJVWDEHOOH

$XVVDJH

$XVVDJHWULIIWIU

%HDWH0OOHU ]X

$XVVDJHWULIIWIU 0DQXHOD)HVWHU

]X

$XVVDJHWULIIWIU NHLQHYRQ

%HLGHQ]X Ä0LWGHU(LQWUDJXQJLQGDV+DQGHOV

UHJLVWHUELQLFKHLQHÄ,VW.DXIIUDX³

Ä2KQH (LQWUDJXQJ LQ GDV +DQGHOV

UHJLVWHUELQLFKWURW]GHPHLQH.DXI IUDX IU GLH GDV +*% *OWLJNHLW KDW³

Ä0HLQ 1DFKEDU LVW /DQGZLUW XQG IKUW DOV 1HEHQEHWULHE QRFK HLQHQ

%LRODGHQ (U LVW LP +DQGHOVUHJLVWHU HLQJHWUDJHQ XQG GDKHU .DQQ .DXIPDQQ 'D LFK QXU HLQ .OHLQJH ZHUEHEHWUHLEHELQLFKNHLQH.DQQ .DXIIUDX³

Ä0DQJHOKDIWH:DUHNDQQ LFK LQQHU KDOE GHU *HZlKUOHLVWXQJVIULVW U

JHQ RKQH PHLQH 5HFKWH ]X YHUOLH UHQ³

Ä0HLQHP /|VFKXQJVDQWUDJVUHFKW PXVV PDQ DXI MHGHQ )DOO ]XVWLP PHQ DXFK ZHQQ LQ GHU =ZLVFKHQ ]HLW QDFK $UW RGHU 8PIDQJ HLQ LQ NDXIPlQQLVFKHU :HLVH HLQJHULFK WHWHU *HVFKlIWVEHWULHE HQWVWDQGHQ LVW³

Ä,FKELQHLQH.DXIIUDXNUDIWIUHLZLOOL JHU(LQWUDJXQJ³

Ä'DLFKPLFKQLFKW LQGDV+DQGHOV UHJLVWHU KDEH HLQWUDJHQ ODVVHQ JHK|UH LFK QLFKW ]X GHQ .DXIOHX WHQ³

Ä%UJVFKDIWVYHUWUlJH PVVHQ ]XU

*OWLJNHLW VFKULIWOLFK YRQ PLU XQWHU ]HLFKQHW ZHUGHQ 0QGOLFKH $E VSUDFKHQVLQGXQJOWLJ³

Ä%HL (LQWULWW HLQHV QHXHQ *HVHOO VFKDIWHUV N|QQWH LFK PHLQH )LUPD DXFKÄ6HNWXQG:HLQNHOOHUHL2+*³ QHQQHQ 'LHV LVW DXFK DOV .OHLQJH ZHUEHWUHLEHQGH PLW (LQWUDJXQJ LQ GDV+DQGHOVUHJLVWHUP|JOLFK³

(3)

6DFKYHUKDOW 3XQNWH

1RDK%HFNHUH.LVW,QKDEHUHLQHV%DXPDUNWHVLQ'VVHOGRUI (UEHVFKlIWLJWXQWHUDQGHUHP(OLDV%UDXQXQG/HRQ0OOHU

(UKDWWHHLQLJH=HLWEHUOHJWZHQYRQ%HLGHPHU3URNXUDHUWHLOHQVROOWH

1DFKGHP HU VLFK IU (OLDV %UDXQ DOV 3URNXULVWHQ HQWVFKLHGHQ KDWWH EDW HU VHLQH 0LWDUEHLWHULQ GLH8QWHUODJHQIUGLH(LQWUDJXQJLQGDV+DQGHOVUHJLVWHUIHUWLJ]XPDFKHQ

%HLP$XVIOOHQGHU$QPHOGHXQWHUODJHQYHUZHFKVHOWHGLH6HNUHWlULQGLHEHLGHQ1DPHQVRGDVV /HRQ0OOHUIlOVFKOLFKHUZHLVHDOV3URNXULVWLP+DQGHOVUHJLVWHUHLQJHWUDJHQZXUGH

'HU,QKDOWGHU(LQWUDJXQJZXUGHYRQGHP5HJLVWHUJHULFKWRUGQXQJVJHPl‰EHNDQQWJHPDFKW

6HFKV0RQDWHVSlWHUYHUOLH‰/HRQ0OOHUGDV8QWHUQHKPHQ=XYRUKDWWHHUQRFKLP1DPHQGHV 1RDK %HFNHU H . EHL GHU .UHLVVSDUNDVVH 'VVHOGRUI HLQ 'DUOHKHQ EHU ¼ DXIJHQRPPHQGDVHUVLFKVRJOHLFKEDUDXV]DKOHQOLH‰

(U]HLFKQHWHGDEHLPLWGHP=XVDW]ÄSSD³

'LH.UHLVVSDUNDVVH'VVHOGRUIGLHNHLQH.HQQWQLVYRQGHQYRUDQJHKHQGHQ9RUJlQJHQLQVEH VRQGHUH QLFKW GDYRQ KDWWH GDVV /HRQ 0OOHU GDV 8QWHUQHKPHQ YHUODVVHQ KDWWH YHUODQJW QXQ EHL)lOOLJNHLWYRQ1RDK%HFNHUH.GLH5FN]DKOXQJGHV'DUOHKHQV

$XIJDEHQ

(QWVFKHLGHQ 6LH RE HLQH 3URNXUDHUWHLOXQJ JUXQGVlW]OLFK ]XU(LQWUDJXQJ LQ GDV +DQGHOV UHJLVWHUDQJHPHOGHWZHUGHQPXVVXQGQHQQHQ6LHGLHJHVHW]OLFKH*UXQGODJH

/|VXQJ

,QZHOFKHU)RUPLVWHLQH(LQWUDJXQJLQGDV+DQGHOVUHJLVWHUDQ]XPHOGHQ"

1HQQHQ6LHGLHJHVHW]OLFKH*UXQGODJH

/|VXQJ

(4)

:HOFKH5HFKWVZLUNXQJGHNODUDWRULVFK RGHUNRQVWLWXWLY KDW GLH (LQWUDJXQJ HLQHV 3URNXULV WHQLQGDV+DQGHOVUHJLVWHU"

/|VXQJ

(QWVFKHLGHQXQGEHJUQGHQ6LHRE/HRQ0OOHUEHLGHP$EVFKOXVVGHV'DUOHKHQVYHUWUDJHV PLW9HUWUHWXQJVPDFKWJHKDQGHOWKDW

/|VXQJ

(QWVFKHLGHQ XQG EHJUQGHQ 6LH RE VLFK GLH .UHLVVSDUNDVVH 'VVHOGRUI JHJHQEHU 1RDK

%HFNHU GDUDXI EHUXIHQ NDQQ GDVV /HRQ 0OOHU3URNXULVW VHL XQG GDPLW LQ 9HUWUHWXQJ GHV 1RDK%HFNHUJHKDQGHOWKDWWH"1HQQHQ6LHGD]XDXFKGLHJHVHW]OLFKH*UXQGODJH

/|VXQJ

(QWVFKHLGHQ 6LH RE GLH .UHLVVSDUNDVVH 'VVHOGRUI JHJHQ 1RDK %HFNHU HLQHQ$QVSUXFK DXI5FN]DKOXQJGHV'DUOHKHQVKDWXQGQHQQHQ6LHGLHJHVHW]OLFKH*UXQGODJHDXVGHP

%*%

/|VXQJ

(5)

6DFKYHUKDOW 3XQNWH

'DYLG.UDIWEHWUHLEWLQ'VVHOGRUIHLQHQ6DQLWlUJUR‰KDQGHOLQGHU5HFKWVIRUPGHU*PE+

)UGLH*PE+HUJLEWVLFKGLH0|JOLFKNHLWHLQ1DFKEDUJUXQGVWFN]XHUZHUEHQ

6LH P|FKWH HV DXIJUXQG GHU JXWHQ *HVFKlIWVHQWZLFNOXQJ NDXIHQ XP GDV 8QWHUQHKPHQ HUZHLWHUQ]XN|QQHQ

%HL GHU 6XFKH QDFK )LQDQ]LHUXQJVP|JOLFKNHLWHQ HUNOlUW GHU IUHLEHUXIOLFK WlWLJH $UFKLWHNW -HQV 3LQVHO VHLQH %HUHLWVFKDIW VLFK DOV VWLOOHU *HVHOOVFKDIWHU DQ GHU *PE+ GHV 'DYLG .UDIW ]X EHWHLOLJHQ

$XIJDEHQ

(QWVFKHLGHQXQGEHJUQGHQ6LHREHVUHFKWOLFKP|JOLFKLVWGDVVVLFKGHUIUHLEHUXIOLFKWlWLJH

$UFKLWHNW-HQV3LQVHODOVVWLOOHU*HVHOOVFKDIWHUDQGHU*PE+EHWHLOLJW"

/|VXQJ

'LH$XIQDKPHYRQ-HQV3LQVHODOVVWLOOHU*HVHOOVFKDIWHUZXUGH]XPYHUHLQEDUW :LHZLUGJUXQGVlW]OLFKHLQHVWLOOH*HVHOOVFKDIWJHJUQGHW"

/|VXQJ

(QWVFKHLGHQXQGEHJUQGHQ6LHZHOFKH9HUlQGHUXQJHQVLFKGXUFKGLHVWLOOH%HWHLOLJXQJIU GLH)LUPDXQGGHQ+DQGHOVUHJLVWHUHLQWUDJHUJHEHQ

/|VXQJ

-HQV3LQVHOP|FKWHYHUWUDJOLFKYRP9HUOXVWDXVJHVFKORVVHQZHUGHQ ,VWGLHVP|JOLFK"1HQQHQ6LHGLHJHVHW]OLFKH*UXQGODJH

/|VXQJ

(6)

:HOFKH ,QIRUPDWLRQV XQG .RQWUROOUHFKWH VWHKHQ -HQV 3LQVHO DOV VWLOOHU *HVHOOVFKDIWHU ]X"

*HEHQ6LHGLHJHVHW]OLFKH*UXQGODJHDQ

/|VXQJ

(LQ/LHIHUDQWYHUODQJWYRQ-HQV3LQVHOGLH%H]DKOXQJHLQHU5HFKQXQJLQ+|KHYRQLQVJHVDPW

¼(QWVFKHLGHQXQGEHJUQGHQ6LHRE-HQV3LQVHOGLHVH)RUGHUXQJHUIOOHQPXVV

/|VXQJ

(7)

7HLO,,6FKXOGXQG6DFKHQUHFKW 3XQNWH

6DFKYHUKDOW 3XQNWH

(QWVFKHLGHQ XQG EHJUQGHQ 6LH VWLFKZRUWDUWLJ RE LQ GHQ IROJHQGHQ GUHL )lOOHQ HLQ 9HUEUDXFKVJWHUNDXILP6LQQHGHV†%*%YRUOLHJW

D 'LH 6WHXHUIDFKDQJHVWHOOWH (YD %OXP YHUlX‰HUW LKUHQ JHEUDXFKWHQ 3.: DQ HLQHQ

*HEUDXFKWZDJHQKlQGOHU

/|VXQJ

E 'LH6WHXHUIDFKDQJHVWHOOWH(YD%OXPNDXIWLQHLQHP$XWRKDXVHLQHQQHXHQ3.:

/|VXQJ

F )DPLOLH%UHPHUHUZLUEWYRQHLQHP%DXXQWHUQHKPHQHLQH(LJHQWXPVZRKQXQJ

/|VXQJ

6DFKYHUKDOW 3XQNWH

D 'LH $XV]XELOGHQGH 6DQG\ NDXIW IU VLFK SULYDW LQ HLQHP &RPSXWHUJHVFKlIW HLQ IDEULNQHXHV 1RWHERRN:HLOHVHLQ6RQGHUDQJHERWLVWEHJUHQ]WGHU+lQGOHUGLH*HZlKUOHLVWXQJVIULVWDXI HLQ-DKU

1HKPHQ 6LH 6WHOOXQJ ]XU %HJUHQ]XQJ GHU *HZlKUOHLVWXQJVIULVW EHL QHXHQ 6DFKHQ DXI HLQ -DKUXQGQHQQHQ6LHGLHJHVHW]OLFKH*UXQGODJH

/|VXQJ

(8)

E 6DQG\VWHOOWHLQHQJUDYLHUHQGHQ0DQJHODPQHXHQ1RWHERRNIHVW

(UOlXWHUQ 6LH LQZLHZHLW HV ZLFKWLJ LVWZDQQ GHU 0DQJHOLQQHUKDOE GHU 9HUMlKUXQJVIULVW DQJH]HLJWZLUGXQGQHQQHQ6LHGLHJHVHW]OLFKH*UXQGODJH

/|VXQJ

6DFKYHUKDOW 3XQNWH

)UHG )LQJHU LVW OHLGHQVFKDIWOLFKHU .LWHVXUIHU 8P DXFK VHLQHQ 1DFKEDUQ 6HEDVWLDQ .XQNHO IU VHLQHQ)UHL]HLWVSRUW]XEHJHLVWHUQOHLKWHULKPIUGDVNRPPHQGH:RFKHQHQGHVHLQ6XUIEUHWW

$XIJDEHQ

%HVWLPPHQ 6LH GLH(LJHQWXPV XQG %HVLW]YHUKlOWQLVVH LQ %H]XJ DXI )UHG )LQJHU XQG 6HEDVWLDQ .XQNHO XQG JUHQ]HQ 6LH GDEHL GLH %HJULIIH (LJHQWXP XQG %HVLW] LQKDOWOLFK YRQHLQDQGHUDE

1HQQHQ6LHGLHJHVHW]OLFKHQ*UXQGODJHQ

/|VXQJ

6HEDVWLDQ.XQNHOYHUNDXIWXQGEHUHLJQHWGDVDQLKQDXVJHOLHKHQH6XUIEUHWWXPJHKHQGDQ VHLQHQ%HNDQQWHQ0LFKDHO6DQGHU

0LFKDHO6DQGHUJHKWEHLGHP.DXIGDYRQDXVGDVVGDV6XUIEUHWW6HEDVWLDQ.XQNHOJHK|UW (QWVFKHLGHQ XQG EHJUQGHQ 6LH XQWHU $QJDEH GHU JHVHW]OLFKHQ *UXQGODJH RE GDV (LJHQWXPDXI0LFKDHO6DQGHUEHUJHJDQJHQLVW

/|VXQJ

(9)

:lUH GHU 6DFKYHUKDOW ]X $XIJDEH DQGHUV ]X EHXUWHLOHQ ZHQQ 6HEDVWLDQ .XQNHO GDV 6XUIEUHWWYRQ)UHG)LQJHUJHVWRKOHQKlWWH"

%HJUQGHQ6LH,KUH$QWZRUWXQWHU1HQQXQJGHUJHVHW]OLFKHQ*UXQGODJH

/|VXQJ

7HLO,,,)LQDQ]LHUXQJ 3XQNWH

6DFKYHUKDOW

'HU*UR‰KlQGOHU.DL/HPPHUGHUIUEHWULHEOLFKH=ZHFNHHLQHQHXH0DVFKLQH]XP3UHLVYRQ LQVJHVDPW ¼ QHWWR EHQ|WLJW NDQQ ]ZLVFKHQ IROJHQGHQ ]ZHL %HVFKDIIXQJVP|JOLFK NHLWHQZlKOHQ

)LQDQ]LHUXQJNRPSOHWWGXUFK%DQNNUHGLW

SD=LQVXQG]XVlW]OLFK7LOJXQJQDFKVFKVVLJSUR-DKU/DXI]HLWYLHU-DKUH

/HDVLQJILQDQ]LHUXQJ

-DKUMlKUOLFKH5DWHYRQGHV1HWWRNDXISUHLVHV

-DKUMlKUOLFKH5DWHYRQGHV1HWWRNDXISUHLVHV

XQG-DKUMlKUOLFKH5DWHYRQMHZHLOVGHV1HWWRNDXISUHLVHV%LV]XP$EODXIGHV YLHUWHQ-DKUHVLVWGHU/HDVLQJYHUWUDJXQNQGEDU

XQG-DKUMlKUOLFKH5DWHYRQHLQHP9LHUWHOGHU-DKUHVUDWHGHV]ZHLWHQ-DKUHV

'LH0DVFKLQHLVWGHP/HDVLQJJHEHU]X]XUHFKQHQ

%HDUEHLWXQJVKLQZHLVH

'LHYRUDXVVLFKWOLFKH1XW]XQJVGDXHUGHU0DVFKLQHEHWUlJWDFKW-DKUH

*HKHQ6LHEHLGHQIROJHQGHQ%HUHFKQXQJHQMHZHLOVYRQYROOHQ-DKUHVZHUWHQDXV

$XIJDEH 3XQNWH

6WHOOHQ 6LH IUVHFKV -DKUH GLH EHLGHQ )LQDQ]LHUXQJVDUWHQ HLQDQGHU LQ GHU YRUJHJHEHQHQ 7DEHOOHJHJHQEHU

(10)

-DKU .UHGLWILQDQ]LHUXQJ /HDVLQJ

=LQVDQWHLO 7LOJXQJVDQWHLO *HVDPW]DKOXQJ /HDVLQJUDWH

*HVDPW

$XIJDEH 3XQNWH

:HOFKH (LQNRPPHQVWHXHUHUVSDUQLV HUJLEW VLFK LQ GHQVHFKV -DKUHQ LQVJHVDPW ZHQQ GHU GXUFKVFKQLWWOLFKH(LQNRPPHQVWHXHUVDW]GHV.DL/HPPHUZlKUHQGGLHVHU=HLWEHLMHZHLOV OLHJHQZUGH

D EHL.DXIPLW.UHGLWILQDQ]LHUXQJ"+LQZHLV$I$EHDFKWHQ E EHLP/HDVLQJ"

/|VXQJHQ

]XD ]XE

(11)

$XIJDEH 3XQNWH

:LHVROOWHVLFK.DL/HPPHU HQWVFKHLGHQZHQQGLH/LTXLGLWlWVDEIOVVHXQWHU(LQEH]LHKXQJGHU VWHXHUOLFKHQ$VSHNWHLQGHQVHFKV-DKUHQP|JOLFKVWJHULQJVHLQVROOHQ"

(UPLWWHOQ6LHLQHLQHUEHUVLFKWOLFKHQ'DUVWHOOXQJGLH+|KHGHV)LQDQ]LHUXQJVYRUWHLOV

/|VXQJ

/HDVLQJ

.UHGLWILQDQ]LHUXQJ

)LQDQ]LHUXQJVYRUWHLO

(QWVFKHLGXQJ

(12)

7HLO9/RKQXQG*HKDOW 3XQNWH

6DFKYHUKDOW

'HU 6WHXHUIDFKDQJHVWHOOWH 7LP :HEHU DXV (VVHQ OHGLJHYDQJHOLVFK LVW EHL GHP 6WHXHU EHUDWHU3HWHU5DWKJHEHUVR]LDOYHUVLFKHUXQJVSIOLFKWLJEHVFKlIWLJW

(UHUKlOWHLQPRQDWOLFKHV%UXWWRJHKDOWYRQ¼1HWWRYHUGLHQVW¼ (LQ8UODXEVXQG:HLKQDFKWVJHOGZLUGQLFKWJHVRQGHUWYHUJWHW

,P0lU]KDW7LP:HEHUHUIROJUHLFKGLH3UIXQJ]XP6WHXHUIDFKZLUWEHVWDQGHQ

3HWHU5DWKJHEHUERWLKPGDUDXIKLQHLQH*HKDOWVHUK|KXQJDQ

7LP:HEHUNDQQVLFKGDEHL]ZLVFKHQ]ZHL$OWHUQDWLYHQHQWVFKHLGHQ

$OWHUQDWLYH

=XVHLQHPELVKHULJHQ%UXWWRJHKDOWHUKlOWHU]XVlW]OLFK¼

$OWHUQDWLYH

$OWHUQDWLYVFKOlJW3HWHU5DWKJHEHUYRUHLQHQ)LUPHQZDJHQ]XU9HUIJXQJ]XVWHOOHQ GHQ7LP :HEHU DXFKIU:HJH ]ZLVFKHQ:RKQXQJXQG $UEHLWVVWlWWHHLQIDFKH (QW IHUQXQJNP$UEHLWVWDJH0RQDWXQGIUDOOH3ULYDWIDKUWHQQXW]HQN|QQWH 6lPWOLFKH$XIZHQGXQJHQGHV)LUPHQZDJHQVWUlJW3HWHU5DWKJHEHU

'HU%UXWWROLVWHQSUHLVGHV3NZEHWUlJW¼

6RZHLWJHVHW]OLFKP|JOLFKZLOO3HWHU5DWKJHEHUGLH6WHXHUGLHDXIGLH$XIZHQGXQJHQ IU:HJH]ZLVFKHQ:RKQXQJXQG$UEHLWVVWlWWHHQWIlOOWSDXVFKDOEHUQHKPHQ

'HU ELVKHULJH 3.: YRQ 7LP :HEHU ZXUGH LP )HEUXDU YHUVFKURWWHW (U P|FKWH DEHU NHLQHVIDOOVDXIHLQHQ3.:YHU]LFKWHQ

)U HLQHQ QHXHQ 3.: ]XP 3UHLV YRQ ¼ KlWWH 7LP :HEHU MlKUOLFKH 3.:.RVWHQ LQ +|KHYRQLQVJHVDPW¼

$XIJDEH

:HOFKH$OWHUQDWLYHVROO7LP:HEHUZlKOHQ"

%HJUQGHQ6LH,KUH(QWVFKHLGXQJGXUFKHLQHGHWDLOOLHUWH*HKDOWVDEUHFKQXQJ

%HDUEHLWXQJVKLQZHLVH

)U GLH %HUHFKQXQJ GHU/RKQVWHXHU.L6W6RO= LVW DXV 9HUHLQIDFKXQJVJUQGHQ YRQ HLQHP 6WHXHUVDW]YRQLQVJHVDPWXQGHLQHP$UEHLWQHKPHUDQWHLO]XU6R]LDOYHUVLFKHUXQJYRQ LQVJHVDPWDXV]XJHKHQ

9HUZHQGHQ6LHIU,KUH/|VXQJGLHEHLJHIJWHQEHLGHQ/|VXQJVEOlWWHUXQG

(13)

Name:

Lösungsblatt 1 zu Teil V: Lohn und Gehalt

1. Monatsabrechnung bei Gehaltserhöhung um 500,00 € Lösung:

2. Vorteil bei Gehaltserhöhung um 500,00 €

Lösung:

7111062_WiSo_Aufgaben_Anlagen.indd 1 22.08.19 13:52

(14)

Lösungsblatt 2 zu Teil V: Lohn und Gehalt

3. Monatsabrechnung bei PKW-Gestellung Lösung:

4. Nachteil bei PKW-Gestellung und begründete Entscheidung für eine Alternative Lösung:

7111062_WiSo_Aufgaben_Anlagen.indd 2 22.08.19 13:52

Referenzen

ÄHNLICHE DOKUMENTE

$QGHUV DOV LQ .DSLWHO ,,, ZLUG LP YRUOLHJHQGHQ $EVFKQLWW GHU 6DPHQ GHV 9DWHUV ]XHUVW DOV ELQGX GDQQ DEHU DOV ÙXNUD EH]HLFKQHW =XU 8QWHUVFKHLGXQJ YHUZHQGH LFK GLH LQ GHQ Ü

'LH EHLGHQ QDFKIROJHQGHQ 6fW]H $XI GLHVH :HLVH LVW GHU 9HGÂQWD LQ GUHL HQWKDOWHQ >XQG@ GHU 9HGÂQWD >EHILQGHW VLFK@ DXÃHUKDOE YRQ GUHL VLQG ZRKO VR DXI]XIDVVHQ GDß GLH

'XUFK GLH *HPHLQGHJHELHWVUHIRUP XQG GLH GDPLW YHUEXQGHQH =XVDPPHQOHJXQJ YRQ *H PHLQGHQ KDEHQ VLFK LQ GHU ]XUFNOLHJHQGHQ =HLW LQ YLHOHQ 2UWVWHLOHQ GLH =XVWlQGLJNHLWHQ IU

3URGXNW .RVWHQEHUHLFK 'HFNXQJVEHLWUDJ 3URGXNWIL[NRVWHQ.

Manche Beobachter argumentieren wie die WWF-Kampagne „Tonnen für die Tonne“, dass auch die konkurrierende Verwendung von Nah- rungsmitteln wie Mais, Weizen oder Soja

Mit dieser Vorgehensweise soll (a) die ganze Breite arbeitspolitischer Gestal- tungsfelder durchgeprüft werden, um sicherstellen, daß auch die eher indirekten

5LWD +RIIVFKXOWH YHUNDXIW LKUHU 6FKZHVWHU HLQH +DQGWDVFKH ]XP )UHXQGVFKDIWVSUHLV YRQ ¼ 'HU EOLFKH 9HUNDXIVSUHLV EHWUlJW ¼ 5LWD +RIIVFKXOWH KDW GLH 7DVFKH IU

H *HEHQ 6LH MHZHLOV GLH KDQGHOVUHFKWOLFKH XQG VWHXHUUHFKWOLFKH *HZLQQDXVZLUNXQJ JHZLQQQHXWUDO JHZLQQHUK|KHQG JHZLQQPLQGHUQG VRZLH GHQ HQWVSUHFKHQGHQ %HWUDJ