Anfangsbestand:|USt:|Klicke auf eine Zelle zum Bearbeiten
| Kategorie USt% | Jan | Feb | Mär | Apr | Mai | Jun | Jul | Aug | Sep | Okt | Nov | Dez | Σ Jahr |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EINNAHMEN (BRUTTO) | |||||||||||||
| RVG-Gebühren19% | 32.130 | 33.915 | 37.485 | 37.485 | 35.700 | 35.700 | 30.345 | 28.560 | 35.700 | 39.270 | 39.270 | 33.915 | 419.475 |
| Honorarvereinbarungen19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Beratungsmandate19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Sonstige19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Summe Einnahmen | 32.130 | 33.915 | 37.485 | 37.485 | 35.700 | 35.700 | 30.345 | 28.560 | 35.700 | 39.270 | 39.270 | 33.915 | 419.475 |
| USt vereinnahmt | 5.130 | 5.415 | 5.985 | 5.985 | 5.700 | 5.700 | 4.845 | 4.560 | 5.700 | 6.270 | 6.270 | 5.415 | 66.975 |
| VARIABLE KOSTEN (BRUTTO) | |||||||||||||
| Fachliteratur/Datenbanken19% | 643 | 678 | 750 | 750 | 714 | 714 | 607 | 571 | 714 | 785 | 785 | 678 | 8.389 |
| Personal (Kanzlei) | 9.450 | 9.975 | 11.025 | 11.025 | 10.500 | 10.500 | 8.925 | 8.400 | 10.500 | 11.550 | 11.550 | 9.975 | 123.375 |
| Gerichtskosten-Vorlagen | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Summe Variable Kosten | 10.093 | 10.653 | 11.775 | 11.775 | 11.214 | 11.214 | 9.532 | 8.971 | 11.214 | 12.335 | 12.335 | 10.653 | 131.764 |
| Vorsteuer variabel | 103 | 108 | 120 | 120 | 114 | 114 | 97 | 91 | 114 | 125 | 125 | 108 | 1.339 |
| FIXKOSTEN (BRUTTO) | |||||||||||||
| Büromiete | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 24.000 |
| Nebenkosten19% | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 5.712 |
| Berufshaftpflicht | 600 | 600 | 600 | 600 | 600 | 600 | 600 | 600 | 600 | 600 | 600 | 600 | 7.200 |
| Marketing19% | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 476 | 5.712 |
| Steuerberater19% | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 7.140 |
| Kanzleisoftware19% | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 7.140 |
| Kredit-Tilgung | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 6.000 |
| Summe Fixkosten | 5.242 | 5.242 | 5.242 | 5.242 | 5.242 | 5.242 | 5.242 | 5.242 | 5.242 | 5.242 | 5.242 | 5.242 | 62.904 |
| Vorsteuer fix | 342 | 342 | 342 | 342 | 342 | 342 | 342 | 342 | 342 | 342 | 342 | 342 | 4.104 |
| Gesamtausgaben (brutto) | 15.335 | 15.895 | 17.017 | 17.017 | 16.456 | 16.456 | 14.774 | 14.213 | 16.456 | 17.577 | 17.577 | 15.895 | 194.668 |
| UMSATZSTEUER (Monatlich) | |||||||||||||
| USt-Zahllast (USt − Vorsteuer) | 4.685 | 4.965 | 5.523 | 5.523 | 5.244 | 5.244 | 4.406 | 4.127 | 5.244 | 5.803 | 5.803 | 4.965 | 61.532 |
| USt-Zahlung (Liquiditätswirksam) | 0 | 4.685 | 4.965 | 5.523 | 5.523 | 5.244 | 5.244 | 4.406 | 4.127 | 5.244 | 5.803 | 5.803 | 56.567 |
| Monatssaldo | 16.795 | 18.020 | 20.468 | 20.468 | 19.244 | 19.244 | 15.571 | 14.347 | 19.244 | 21.693 | 21.693 | 18.020 | 224.807 |
| Liquidität kumulativ | 41.795 | 55.130 | 70.633 | 85.578 | 99.299 | 113.299 | 123.626 | 133.567 | 148.684 | 165.133 | 181.023 | 193.240 | 193.240 |