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Rechnungswesen-Kurs (HS 24)

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Das Konto Passive Rechnungsabgrenzung kann eine Geldschuld oder Leistungsschuld darstellen.

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Die Rechnungsabgrenzungen sind immer erfolgswirksam.

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Die Haftung für Gesellschaftsschulden der AG ist wie folgt geregelt:

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