bogens figurer - Indhold
bogens figurer - Indhold
bogens figurer - Indhold
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BALANCEBUDGET Primo Ultimo<br />
Aktiver År i alt<br />
Anlægsaktiver 175.000 225.000 C44: = B44 − $F$2+$F$3 primo + invest. − afskrivn.<br />
Debitorer<br />
(salgstilgodehavender)<br />
120.000 83.333 C45: = C11 * $F$5/360 omsætn. * kredittid/360<br />
Aktiver i alt 295.000 308.333 C46: = C44 + C45 summation<br />
Passiver<br />
Egenkapital 75.000 112.850 C48: = B48 + C20 ek. primo + overskud<br />
Prioritetsgæld 120.000 108.000 C49: = B49 − $F$7 Primogæld − afdrag<br />
Leverandørkredit 25.000 33.333 C50: = C12 * $F$6/360 mat. forbrug * kredittid/360<br />
Kassekredit 75.000 54.150 C51: -C38 hentes fra likv. opg. ovenfor<br />
Passiver i alt 295.000 308.333 C52: = C48 + C49 + C50 + C51 summation<br />
Figur 6.4 Balancebudgettet