Inhoudsopgave
1.4 rechtsvormen: blz 39......................................................................................................................................1
3.2 balans.............................................................................................................................................................1
3.3 Winst versus kasmutatie= ontvangsten minus uitgaven................................................................................2
6.3 krediet.............................................................................................................................................................2
9.2 rentabiliteit.....................................................................................................................................................2
9.3 Solvabiliteitkengetallen..................................................................................................................................3
9.4 liquiditeitskengetallen....................................................................................................................................3
11.1 kosten...........................................................................................................................................................4
11.2 breakeven.....................................................................................................................................................4
12.1 integrale kostprijs.........................................................................................................................................4
Opslagmethode....................................................................................................................................................4
1.4 rechtsvormen: blz 39
Te betalen belastingbedrag:
Behaalde winst
Ondernemersaftrek
=
Winstvrijstelling (14% van de winst na ondernemersaftrek
Belastbare winst
X tarief (volgens tabel)
=
Belastingbedrag
Heffingskorting
=
Daadwerkelijk te betalen belasting
3.2 balans
Credit debet
Vaste activa Eigen vermogen
- Auto - Aandelen kapitaal
- Gebouw - Agio
- Inventaris - reserves
- Machines Vreemd vermogen
Vlottende activa - Banklening
- Debiteuren - Nog te betalen huur
- Voorraden - Voorziening (extra kosten
- Liquide middelen reserve bijv. rechtszaak)
- Vordering - Crediteuren (ik nog moet
betalen)
- Vorderingen
- Rekening courant (rood)
1.4 rechtsvormen: blz 39......................................................................................................................................1
3.2 balans.............................................................................................................................................................1
3.3 Winst versus kasmutatie= ontvangsten minus uitgaven................................................................................2
6.3 krediet.............................................................................................................................................................2
9.2 rentabiliteit.....................................................................................................................................................2
9.3 Solvabiliteitkengetallen..................................................................................................................................3
9.4 liquiditeitskengetallen....................................................................................................................................3
11.1 kosten...........................................................................................................................................................4
11.2 breakeven.....................................................................................................................................................4
12.1 integrale kostprijs.........................................................................................................................................4
Opslagmethode....................................................................................................................................................4
1.4 rechtsvormen: blz 39
Te betalen belastingbedrag:
Behaalde winst
Ondernemersaftrek
=
Winstvrijstelling (14% van de winst na ondernemersaftrek
Belastbare winst
X tarief (volgens tabel)
=
Belastingbedrag
Heffingskorting
=
Daadwerkelijk te betalen belasting
3.2 balans
Credit debet
Vaste activa Eigen vermogen
- Auto - Aandelen kapitaal
- Gebouw - Agio
- Inventaris - reserves
- Machines Vreemd vermogen
Vlottende activa - Banklening
- Debiteuren - Nog te betalen huur
- Voorraden - Voorziening (extra kosten
- Liquide middelen reserve bijv. rechtszaak)
- Vordering - Crediteuren (ik nog moet
betalen)
- Vorderingen
- Rekening courant (rood)
