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[null,"© 2025 by VNR Verlag für die Deutsche Wirtschaft AG"]
[null,"Die Vervielfältigung, Verbreitung oder Veräußerung der Daten oder Texte ist unzulässig und"]
[null,"ausdrücklich nur mit Genehmigung des Verlags gestattet."]

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[null,"© 2025 by VNR Verlag für die Deutsche Wirtschaft AG"]
[null,"Die Vervielfältigung, Verbreitung oder Veräußerung der Daten oder Texte ist unzulässig und"]
[null,"ausdrücklich nur mit Genehmigung des Verlags gestattet."]

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[{"$nulls":6},"Auflösung"]
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[{"$nulls":6},"Entnahmen und Einlagen i. S. d. § 4 Abs. 4a EStG"]
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[null,"Die Vervielfältigung, Verbreitung oder Veräußerung der Daten oder Texte ist unzulässig und"]
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[]
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[{"$nulls":6},"Differ",null,{"$f":"+I36-I34","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+L36-L34","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+O36-O34","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+R36-R34","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-U36+U34","v":{"v":0,"d":"0.00"}}]
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[{"$nulls":5},"© 2025 by VNR Verlag für die Deutsche Wirtschaft AG"]
[{"$nulls":5},"Die Vervielfältigung, Verbreitung oder Veräußerung der Daten oder Texte ist unzulässig und"]
[{"$nulls":5},"ausdrücklich nur mit Genehmigung des Verlags gestattet."]

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[{"$nulls":6},"Art der Versteuerung:",null,null,"2 - Vereinbarte Entgelte"]
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[]
[null,4,{"$nulls":4},"Apri",null,{"$f":"+SUMIF(Einnahmen!$E$5:$E$200,B19,Einnahmen!$I$5:$I$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B19,Einnahmen!$J$5:$J$200,J$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B19,Einnahmen!$J$5:$J$200,K$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J19:K19)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUMIF(Ausgaben!$E$5:$E$200,$B19,Ausgaben!$I$5:$I$200)+SUMIF(Bewirtungskosten!$E$5:$E$200,$B19,Bewirtungskosten!$Q$5:$Q$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B19,Ausgaben!$J$5:$J$200,P$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B19,Bewirtungskosten!$J$5:$J$200,P$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B19,Ausgaben!$J$5:$J$200,Q$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B19,Bewirtungskosten!$J$5:$J$200,Q$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P19:Q19)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-R19+L19","v":{"v":0,"d":"0.00"}}]
[null,5,{"$nulls":4},"Mai",null,{"$f":"+SUMIF(Einnahmen!$E$5:$E$200,B20,Einnahmen!$I$5:$I$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B20,Einnahmen!$J$5:$J$200,J$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B20,Einnahmen!$J$5:$J$200,K$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J20:K20)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUMIF(Ausgaben!$E$5:$E$200,$B20,Ausgaben!$I$5:$I$200)+SUMIF(Bewirtungskosten!$E$5:$E$200,$B20,Bewirtungskosten!$Q$5:$Q$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B20,Ausgaben!$J$5:$J$200,P$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B20,Bewirtungskosten!$J$5:$J$200,P$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B20,Ausgaben!$J$5:$J$200,Q$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B20,Bewirtungskosten!$J$5:$J$200,Q$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P20:Q20)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-R20+L20","v":{"v":0,"d":"0.00"}}]
[null,6,{"$nulls":4},"Juni",null,{"$f":"+SUMIF(Einnahmen!$E$5:$E$200,B21,Einnahmen!$I$5:$I$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B21,Einnahmen!$J$5:$J$200,J$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B21,Einnahmen!$J$5:$J$200,K$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J21:K21)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUMIF(Ausgaben!$E$5:$E$200,$B21,Ausgaben!$I$5:$I$200)+SUMIF(Bewirtungskosten!$E$5:$E$200,$B21,Bewirtungskosten!$Q$5:$Q$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B21,Ausgaben!$J$5:$J$200,P$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B21,Bewirtungskosten!$J$5:$J$200,P$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B21,Ausgaben!$J$5:$J$200,Q$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B21,Bewirtungskosten!$J$5:$J$200,Q$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P21:Q21)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-R21+L21","v":{"v":0,"d":"0.00"}}]
[{"$nulls":6},"Quartal 2",null,{"$f":"+SUM(I19:I21)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J19:J21)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(K19:K21)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(L19:L21)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUM(O19:O21)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P19:P21)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(Q19:Q21)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(R19:R21)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUM(U19:U21)","v":{"v":0,"d":"0.00"}}]
[]
[null,7,{"$nulls":4},"Juli",null,{"$f":"+SUMIF(Einnahmen!$E$5:$E$200,B24,Einnahmen!$I$5:$I$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B24,Einnahmen!$J$5:$J$200,J$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B24,Einnahmen!$J$5:$J$200,K$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J24:K24)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUMIF(Ausgaben!$E$5:$E$200,$B24,Ausgaben!$I$5:$I$200)+SUMIF(Bewirtungskosten!$E$5:$E$200,$B24,Bewirtungskosten!$Q$5:$Q$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B24,Ausgaben!$J$5:$J$200,P$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B24,Bewirtungskosten!$J$5:$J$200,P$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B24,Ausgaben!$J$5:$J$200,Q$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B24,Bewirtungskosten!$J$5:$J$200,Q$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P24:Q24)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-R24+L24","v":{"v":0,"d":"0.00"}}]
[null,8,{"$nulls":4},"August",null,{"$f":"+SUMIF(Einnahmen!$E$5:$E$200,B25,Einnahmen!$I$5:$I$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B25,Einnahmen!$J$5:$J$200,J$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B25,Einnahmen!$J$5:$J$200,K$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J25:K25)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUMIF(Ausgaben!$E$5:$E$200,$B25,Ausgaben!$I$5:$I$200)+SUMIF(Bewirtungskosten!$E$5:$E$200,$B25,Bewirtungskosten!$Q$5:$Q$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B25,Ausgaben!$J$5:$J$200,P$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B25,Bewirtungskosten!$J$5:$J$200,P$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B25,Ausgaben!$J$5:$J$200,Q$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B25,Bewirtungskosten!$J$5:$J$200,Q$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P25:Q25)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-R25+L25","v":{"v":0,"d":"0.00"}}]
[null,9,{"$nulls":4},"September",null,{"$f":"+SUMIF(Einnahmen!$E$5:$E$200,B26,Einnahmen!$I$5:$I$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B26,Einnahmen!$J$5:$J$200,J$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B26,Einnahmen!$J$5:$J$200,K$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J26:K26)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUMIF(Ausgaben!$E$5:$E$200,$B26,Ausgaben!$I$5:$I$200)+SUMIF(Bewirtungskosten!$E$5:$E$200,$B26,Bewirtungskosten!$Q$5:$Q$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B26,Ausgaben!$J$5:$J$200,P$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B26,Bewirtungskosten!$J$5:$J$200,P$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B26,Ausgaben!$J$5:$J$200,Q$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B26,Bewirtungskosten!$J$5:$J$200,Q$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P26:Q26)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-R26+L26","v":{"v":0,"d":"0.00"}}]
[{"$nulls":6},"Quartal 3",null,{"$f":"+SUM(I24:I26)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J24:J26)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(K24:K26)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(L24:L26)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUM(O24:O26)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P24:P26)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(Q24:Q26)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(R24:R26)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUM(U24:U26)","v":{"v":0,"d":"0.00"}}]
[]
[null,10,{"$nulls":4},"Oktober",null,{"$f":"+SUMIF(Einnahmen!$E$5:$E$200,B29,Einnahmen!$I$5:$I$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B29,Einnahmen!$J$5:$J$200,J$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B29,Einnahmen!$J$5:$J$200,K$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J29:K29)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUMIF(Ausgaben!$E$5:$E$200,$B29,Ausgaben!$I$5:$I$200)+SUMIF(Bewirtungskosten!$E$5:$E$200,$B29,Bewirtungskosten!$Q$5:$Q$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B29,Ausgaben!$J$5:$J$200,P$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B29,Bewirtungskosten!$J$5:$J$200,P$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B29,Ausgaben!$J$5:$J$200,Q$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B29,Bewirtungskosten!$J$5:$J$200,Q$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P29:Q29)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-R29+L29","v":{"v":0,"d":"0.00"}}]
[null,11,{"$nulls":4},"November",null,{"$f":"+SUMIF(Einnahmen!$E$5:$E$200,B30,Einnahmen!$I$5:$I$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B30,Einnahmen!$J$5:$J$200,J$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B30,Einnahmen!$J$5:$J$200,K$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J30:K30)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUMIF(Ausgaben!$E$5:$E$200,$B30,Ausgaben!$I$5:$I$200)+SUMIF(Bewirtungskosten!$E$5:$E$200,$B30,Bewirtungskosten!$Q$5:$Q$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B30,Ausgaben!$J$5:$J$200,P$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B30,Bewirtungskosten!$J$5:$J$200,P$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B30,Ausgaben!$J$5:$J$200,Q$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B30,Bewirtungskosten!$J$5:$J$200,Q$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P30:Q30)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-R30+L30","v":{"v":0,"d":"0.00"}}]
[null,12,{"$nulls":4},"Dezember",null,{"$f":"+SUMIF(Einnahmen!$E$5:$E$200,B31,Einnahmen!$I$5:$I$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B31,Einnahmen!$J$5:$J$200,J$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Einnahmen!$K$5:$K$200,Einnahmen!$E$5:$E$200,$B31,Einnahmen!$J$5:$J$200,K$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J31:K31)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUMIF(Ausgaben!$E$5:$E$200,$B31,Ausgaben!$I$5:$I$200)+SUMIF(Bewirtungskosten!$E$5:$E$200,$B31,Bewirtungskosten!$Q$5:$Q$200)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B31,Ausgaben!$J$5:$J$200,P$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B31,Bewirtungskosten!$J$5:$J$200,P$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUMIFS(Ausgaben!$K$5:$K$200,Ausgaben!$E$5:$E$200,$B31,Ausgaben!$J$5:$J$200,Q$10)+SUMIFS(Bewirtungskosten!$K$5:$K$200,Bewirtungskosten!$E$5:$E$200,$B31,Bewirtungskosten!$J$5:$J$200,Q$10)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P31:Q31)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"-R31+L31","v":{"v":0,"d":"0.00"}}]
[{"$nulls":6},"Quartal 4",null,{"$f":"+SUM(I29:I31)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(J29:J31)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(K29:K31)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(L29:L31)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUM(O29:O31)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(P29:P31)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(Q29:Q31)","v":{"v":0,"d":"0.00"}},{"$f":"+SUM(R29:R31)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+SUM(U29:U31)","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":6},"Gesamtjahr",null,{"$f":"+I17+I22+I27+I32","v":{"v":0,"d":"0.00"}},{"$f":"+J17+J22+J27+J32","v":{"v":0,"d":"0.00"}},{"$f":"+K17+K22+K27+K32","v":{"v":0,"d":"0.00"}},{"$f":"+L17+L22+L27+L32","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+O17+O22+O27+O32","v":{"v":0,"d":"0.00"}},{"$f":"+P17+P22+P27+P32","v":{"v":0,"d":"0.00"}},{"$f":"+Q17+Q22+Q27+Q32","v":{"v":0,"d":"0.00"}},{"$f":"+R17+R22+R27+R32","v":{"v":0,"d":"0.00"}},null,null,{"$f":"+U17+U22+U27+U32","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":6},"Prüfung",null,{"$f":"+SUM(Einnahmen!I5:I200)","v":{"v":16483,"d":"16,483.00"}},null,null,{"$f":"+SUM(Einnahmen!K5:K200)","v":{"v":3108.02,"d":"3,108.02"}},null,null,{"$f":"+SUM(Ausgaben!I5:I200)+SUM(Bewirtungskosten!Q5:Q200)","v":{"v":7631,"d":"7,631.00"}},null,null,{"$f":"+SUM(Ausgaben!K5:K200)+SUM(Bewirtungskosten!K5:K200)","v":{"v":1393.64,"d":"1,393.64"}},null,null,{"$f":"-R36+L36","v":{"v":1714.38,"d":"1,714.38"}}]
[{"$nulls":6},"Differ",null,{"$f":"+I36-I34","v":{"v":16483,"d":"16,483.00"}},null,null,{"$f":"+L36-L34","v":{"v":3108.02,"d":"3,108.02"}},null,null,{"$f":"+O36-O34","v":{"v":7631,"d":"7,631.00"}},null,null,{"$f":"+R36-R34","v":{"v":1393.64,"d":"1,393.64"}},null,null,{"$f":"-U36+U34","v":{"v":-1714.38,"d":"-1,714.38"}}]
[]
[]
[]
[{"$nulls":4},"© 2025 by VNR Verlag für die Deutsche Wirtschaft AG"]
[{"$nulls":4},"Die Vervielfältigung, Verbreitung oder Veräußerung der Daten oder Texte ist unzulässig und"]
[{"$nulls":4},"ausdrücklich nur mit Genehmigung des Verlags gestattet."]

{"sheet":"Interne Parmeter","index":15,"n_rows":59,"n_cols":5,"rows_kept":59,"hidden":true}
[]
[null,"Ja/Nein"]
[null,"Ja"]
[null,"Nein"]
[]
[null,"Ja/Nein"]
[null,"1 - Ja",1]
[null,"2 - Nein",2]
[]
[null,"Jahr"]
[null,2019]
[null,2020]
[null,2021]
[null,2022]
[null,2023]
[null,2024]
[null,2025]
[]
[null,"Datum"]
[null,"2000-01-01"]
[null,{"$f":"+TODAY()","v":"2024-09-20"}]
[null,{"$f":"+DATE(Stammdaten!AE28,12,31)","v":"2024-12-31"}]
[]
[null,"Steuerpflichtiger"]
[null,"1 - Steuerpflichtiger",1]
[null,"2 - Lebenspartner",2]
[null,"3 - Beide",3]
[]
[null,"Einkunftsart"]
[null,"1 - Land- und Forstwirtschaft",1]
[null,"2 - Gewerbebetrieb",2]
[null,"3 - Selbstständige Arbeit",3]
[]
[null,"Versteuerung"]
[null,"1 - Vereinnahmte Entgelte"]
[null,"2 - Vereinbarte Entgelte"]
[]
[null,"USt-VA"]
[null,{"$f":"+IF(Stammdaten!AE30=\"1 - Ja\",\"1 - monatlich\",\"\")","v":"1 - monatlich"}]
[null,{"$f":"+IF(Stammdaten!AE30=\"1 - Ja\",\"2 - quartalsweise\",\"\")","v":"2 - quartalsweise"}]
[]
[null,"UST-Sätze"]
[null,{"v":0,"d":"0.00%"}]
[null,{"v":0.07,"d":"7.00%"}]
[null,{"v":0.19,"d":"19.00%"}]
[]
[null,"Monat","Q","Mon_Bez1","Mon_Bez2"]
[null,1,1,"Januar","Jan."]
[null,2,1,"Februar","Feb."]
[null,3,1,"März","Mär."]
[null,4,2,"April","Apr."]
[null,5,2,"Mai","Mai."]
[null,6,2,"Juni","Jun."]
[null,7,3,"Juli","Jul."]
[null,8,3,"August","Aug."]
[null,9,3,"September","Sep."]
[null,10,4,"Oktover","Okt."]
[null,11,4,"November","Nov."]
[null,12,4,"Dezember","Dez."]