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Qsp Practice Comprehensive Script 2026 Full Answers Graded A+

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QSP PRACTICE COMPREHENSIVE SCRIPT 2026 FULL ANSWERS GRADED A+

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QSP PRACTICE COMPREHENSIVE SCRIPT
2026 FULL ANSWERS GRADED A+

⩥ Übertrag Jahresgewinn.
Answer: ER / Jahresgewinn


⩥ Verbuchung Jahresgewinn.
Answer: Jahresgewinn / Gewinnvortrag


⩥ Zuweisung Ges. Gewinnreserve.
Answer: Gewinnvortrag / Ges. Gewinnreserve


⩥ Zuweisung Dividenden.
Answer: Gewinnvortrag / Dividenden


⩥ Abschluss Gewinnvortrag.
Answer: Gewinnvortrag / SB II


⩥ Auszahlung Nettodividende (65%).
Answer: Dividenden / Bank

,⩥ Abzug Verrechnungssteuer (35%).
Answer: Dividenden / Verbindlichkeit VST


⩥ Überweisung Verrechnungssteuer.
Answer: Verbindlichkeit VST / Bank


⩥ Übertrag Jahresverlust.
Answer: Jahresverlust / ER


⩥ Verbuchung Jahresverlust.
Answer: Verlustvortrag / Jahresverlust


⩥ Verwendung Gewinnvortrag zum Verlustausgleich.
Answer: Gewinnvortrag / Verlustvortrag


⩥ Auflösung Ges. Gewinnreserve.
Answer: Ges. Gewinnreserve / Verlustvortrag


⩥ Abschluss Verlustvortrag.
Answer: SB II / Verlustvortrag


⩥ Erhöhung Aktienkapital.

, Answer: Bank / Aktienkapital


⩥ Agio (Ausgabe über Nennwert).
Answer: Bank / Gesetzliche Kapitalreserve


⩥ Mietzinseinnahmen (Liegenschaft).
Answer: Bank / Liegenschaftsertrag


⩥ Mietwert Geschäftsräume (eigene Liegenschaft).
Answer: Raumaufwand / Liegenschaftsertrag


⩥ Mietwert Privatwohnung.
Answer: Privat / Liegenschaftsertrag


⩥ Rechnung für Malarbeiten an Liegenschaft.
Answer: Liegenschaftsaufwand / VLL


⩥ Barzahlung für kleine Reparaturen.
Answer: Liegenschaftsaufwand / Kasse


⩥ Bankbelastung Hypothekarzins.
Answer: Liegenschaftsaufwand / Bank

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