Monday, August 25, 2014

RW - Vorlesung 2

debitoren = client money, open bills that the clients still have to pay to my company/bank


del kredere = discount of debitoren. for example money payback for clients who pay early.



Eigenkapital 所有者权益

Rückstellung是风险准备金。举一个简单的例子,假如应收帐款有可能无法收回,企业就可以按相应金额计提Rückstellung,但是最终又得以收回,就应予以冲减。所以才会借贷双方都会出现Rückstellung。


三种阶段的收益计算

日记账一个日期条目填两个Hauptbuch

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