{"id":790,"date":"2020-10-09T12:43:04","date_gmt":"2020-10-09T11:43:04","guid":{"rendered":"https:\/\/agripedia.ch\/terminologie\/?page_id=790"},"modified":"2023-06-26T12:41:06","modified_gmt":"2023-06-26T11:41:06","slug":"anhang-3-struktur-der-erfolgsrechnung-nach-kostenrahmen-kmu-landwirtschaft-treuland","status":"publish","type":"page","link":"https:\/\/agripedia.ch\/terminologie\/anhaenge\/anhang-3-struktur-der-erfolgsrechnung-nach-kostenrahmen-kmu-landwirtschaft-treuland\/","title":{"rendered":"Anhang 3: Struktur der Erfolgsrechnung nach Kostenrahmen KMU-Landwirtschaft Treuland"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two agri-term-title\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:40;line-height:1.5;\">Struktur der Erfolgsrechnung nach Kontenrahmen KMU-Landwirtschaft Treuland<\/h2><\/div><!--\n\n\n<div class=\"table-2 agri-terminologie-table-anhang3\">\n\n\n<table width=\"100%\">\n\n\n<thead>\n\n\n<tr>\n\n\n<th colspan=\"25\">Detail Konten<\/th>\n\n\n\n\n<th>Erfolgsrechnung<\/th>\n\n\n\n\n<th>Konten<\/th>\n\n\n<\/tr>\n\n\n<\/thead>\n\n\n\n\n<tbody>\n\n\n<tr>\n\n\n<td class=\"agri-table-rotate-cell\">Interne Lieferungen (Naturallieferungen zwischen Betriebszweigen)<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\" colspan=\"13\">Produktions-, Handels- und Dienstleistungserl\u00f6se<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Lieferungen an Betrieb und Privat (Eigenleitsungen und Eigenverbrauch)<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\" colspan=\"7\">Direktzahlungen<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\" colspan=\"3\">Bestandes\u00e4nderungen an unfertigen und fertigen Erzeugnissen sowie an nicht fakturierten Dienstleistungen<\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\" colspan=\"24\"><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">Landwirtschaftlicher Betriebsertrag<\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">30-39<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td class=\"agri-table-rotate-cell\">Interne Lieferungen (Naturallieferungen zwischen Betriebszweigen)<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Saat- und Pflanzgut<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">D\u00fcnger<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Pflanzenschutzmittel<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Anderer Direktaufwand Pflanzenbau<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Kauf Tiere<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Futtermittel und Raufutter (zugekauft)<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">\u00dcbriger Direktaufwand Tierhaltung<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Materialaufwand Verarbeitungsprodukte<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">DK Handelsprodukte<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Arbeiten durch Dritte, Maschinenmieten, \u00fcbriger Aufwand<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Bestandesver\u00e4nderungen, Material- und Warenverluste, Aufwandminderungen<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Personalaufwand + Sozialversicherungsaufwand Unternehmer<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Fremdpachtzinse, Eigenmieten (Eigent\u00fcmer) und Unterhalt (P\u00e4chter) Gesch\u00e4ftsimmobilien<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Unterhalt, Reparaturen, Ersatz von Maschinen, Werkzeuge, Ger\u00e4te, Einrichtungen<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Fahrzeug-, Auto- und Transportaufwand (1)<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Sachversicherungen, Energie, Verwaltung und sonstiger betrieblicher Aufwand (1)<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Abschreibungen und Wertberechtigungen des Anlage-verm\u00f6gens (ohne Liegenschaften)<\/td>\n\n\n\n\n<td class=\"agri-table-rotate-cell\">Finanzaufwand und -ertrag (ohne Liegenschaften)<\/td>\n\n\n\n\n<td colspan=\"6\"><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\" colspan=\"11\"><\/td>\n\n\n\n\n<td colspan=\"13\"><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">Aufwand f\u00fcr Material, Waren und Drittleistungen<\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">40-49<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\" colspan=\"13\"><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\">Bruttoergebnis nach Material- und Warenaufwand (oder Deckungsbeitrag Betriebsplanung)<\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\" colspan=\"5\"><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">Personalaufwand und \u00fcbriger betrieblicher Aufwand<\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">50-67<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\" colspan=\"8\"><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\">EBITDA<\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\"><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">Abschreibungen und Wertberechtigungen des Anlage-verm\u00f6gens (ohne Liegenschaften)<\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">68<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\" colspan=\"7\"><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\">EBIT<\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\"><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">Finanzaufwand und -ertrag (ohne Liegenschaften)<\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">69<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\" colspan=\"6\"><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\">EBT<\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\"><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">Betriebliche Nebenerfolge und Erfolg aus betrieblichen Liegenschaften (Eigent\u00fcmer)<\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">70-78<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\"><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">Betriebsfremder, ausserordentlicher, einmaliger oder periodenfremder Aufwand und Ertrag<\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">80-87<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\"><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">Direkte Steuern (juristische Person)<\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-blue\">89<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\" colspan=\"3\"><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\">Unternehmensgewinn-verlust (oder Jahresgewinn-verlust)<\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-rose\" colspan=\"2\"><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-rose\">Privatbez\u00fcge, unselbstst\u00e4ndige Nebeneinkommen, Kapitaleinlagen\/-r\u00fcckz\u00fcge<\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-rose\">281-285<\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\"><\/td>\n\n\n\n\n<td class=\"agri-table-cell-bgcolor-grey\">Eigenkapitalver\u00e4nderung<\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n\n\n<tr>\n\n\n<td colspan=\"15\">(1) Die Bestandesver\u00e4nderungen werden direkt in den entsprechenden Konten gebucht<\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n\n\n<td><\/td>\n\n\n<\/tr>\n\n\n<\/tbody>\n\n\n<\/table>\n\n\n<\/div>\n\n\n--><a class=\"awb-lightbox awb-lightbox-1\" data-title=\"Struktur der Erfolgsrechnung nach Kostenrahmen KMU-Landwirtschaft Treuland\" title=\"Struktur der Erfolgsrechnung nach Kostenrahmen KMU-Landwirtschaft Treuland\" href=\"https:\/\/agripedia.ch\/terminologie\/wp-content\/uploads\/sites\/18\/2020\/10\/Anhang-3.jpg\" data-rel=\"iLightbox\"><img decoding=\"async\" src=\"https:\/\/agripedia.ch\/terminologie\/wp-content\/uploads\/sites\/18\/2020\/10\/Anhang-3-1024x569.jpg\"><\/a><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><a class=\"fusion-modal-text-link agri-feedback-link\" data-toggle=\"modal\" data-target=\".fusion-modal.feedback_form_de\" href=\"#\">Haben Sie einen Fehler gefunden? M\u00f6chten Sie eine Anmerkung machen? Hier melden.<\/a><div class=\"fusion-modal modal fade modal-1 feedback_form_de\" tabindex=\"-1\" role=\"dialog\" aria-labelledby=\"modal-heading-1\" aria-hidden=\"true\" style=\"--awb-border-color:#ebebeb;--awb-background:#f6f6f6;\"><div class=\"modal-dialog modal-lg\" role=\"document\"><div class=\"modal-content fusion-modal-content\"><div class=\"modal-header\"><button class=\"close\" type=\"button\" data-dismiss=\"modal\" aria-hidden=\"true\" aria-label=\"Close\">&times;<\/button><h3 class=\"modal-title\" id=\"modal-heading-1\" data-dismiss=\"modal\" aria-hidden=\"true\">Feedback geben<\/h3><\/div><div class=\"modal-body fusion-clearfix\">\n<div class=\"fusion-form fusion-form-builder fusion-form-form-wrapper fusion-form-1491\" style=\"--awb-tooltip-text-color:#ffffff;--awb-tooltip-background-color:#333333;\" data-form-id=\"1491\" data-config=\"{&quot;form_id&quot;:1491,&quot;form_post_id&quot;:1491,&quot;post_id&quot;:790,&quot;form_type&quot;:&quot;ajax&quot;,&quot;confirmation_type&quot;:&quot;message&quot;,&quot;redirect_url&quot;:&quot;&quot;,&quot;field_labels&quot;:{&quot;name&quot;:&quot;Name&quot;,&quot;vorname&quot;:&quot;Vorname&quot;,&quot;organisation&quot;:&quot;Organisation&quot;,&quot;e-mail&quot;:&quot;E-Mail-Adresse&quot;,&quot;kommentar&quot;:&quot;Kommentar&quot;},&quot;field_logics&quot;:{&quot;notice_1&quot;:&quot;&quot;,&quot;name&quot;:&quot;&quot;,&quot;vorname&quot;:&quot;&quot;,&quot;organisation&quot;:&quot;&quot;,&quot;e-mail&quot;:&quot;&quot;,&quot;kommentar&quot;:&quot;&quot;,&quot;submit_1&quot;:&quot;&quot;},&quot;field_types&quot;:{&quot;notice_1&quot;:&quot;notice&quot;,&quot;name&quot;:&quot;text&quot;,&quot;vorname&quot;:&quot;text&quot;,&quot;organisation&quot;:&quot;text&quot;,&quot;e-mail&quot;:&quot;email&quot;,&quot;kommentar&quot;:&quot;textarea&quot;,&quot;submit_1&quot;:&quot;submit&quot;},&quot;nonce_method&quot;:&quot;ajax&quot;}\"><form action=\"https:\/\/agripedia.ch\/terminologie\/anhaenge\/anhang-3-struktur-der-erfolgsrechnung-nach-kostenrahmen-kmu-landwirtschaft-treuland\/\" method=\"post\" class=\"fusion-form fusion-form-1491\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-grow-medium:0;--awb-flex-shrink-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:0;--awb-flex-shrink-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"form-submission-notices data-notice_1\" id=\"fusion-notices-1\"><div class=\"fusion-alert alert success alert-success fusion-alert-center fusion-form-response fusion-form-response-success fusion-alert-capitalize awb-alert-native-link-color alert-dismissable awb-alert-close-boxed\" role=\"alert\"><div class=\"fusion-alert-content-wrapper\"><span class=\"alert-icon\"><i class=\"awb-icon-check-circle\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-alert-content\">Vielen Dank f\u00fcr Ihr Feedback. Es wurde erfolgreich \u00fcbermittelt.<\/span><\/div><button type=\"button\" class=\"close toggle-alert\" data-dismiss=\"alert\" aria-label=\"Close\">&times;<\/button><\/div><div class=\"fusion-alert alert error alert-danger fusion-alert-center fusion-form-response fusion-form-response-error fusion-alert-capitalize awb-alert-native-link-color alert-dismissable awb-alert-close-boxed\" role=\"alert\"><div class=\"fusion-alert-content-wrapper\"><span class=\"alert-icon\"><i class=\"awb-icon-exclamation-triangle\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-alert-content\">Beim Versand ist ein Fehler aufgetreten. Bitte probieren Sie es sp\u00e4ter noch einmal. Vielen Dank.<\/span><\/div><button type=\"button\" class=\"close toggle-alert\" data-dismiss=\"alert\" aria-label=\"Close\">&times;<\/button><\/div><\/div><div class=\"fusion-form-field fusion-form-text-field fusion-form-label-above\" style=\"\" data-form-id=\"1491\"><div class=\"fusion-form-label-wrapper\"><label for=\"name\">Name <abbr class=\"fusion-form-element-required\" title=\"required\">*<\/abbr><\/label><\/div><input type=\"text\" autocomplete=\"off\" name=\"name\" id=\"name\" value=\"\"  class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" placeholder=\"Ihr Name *\" data-holds-private-data=\"false\" minlength=\"0\"\/><\/div><div class=\"fusion-form-field fusion-form-text-field fusion-form-label-above\" style=\"\" data-form-id=\"1491\"><div class=\"fusion-form-label-wrapper\"><label for=\"vorname\">Vorname <abbr class=\"fusion-form-element-required\" title=\"required\">*<\/abbr><\/label><\/div><input type=\"text\" autocomplete=\"off\" name=\"vorname\" id=\"vorname\" value=\"\"  class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" placeholder=\"Ihr Vorname *\" data-holds-private-data=\"false\" minlength=\"0\"\/><\/div><div class=\"fusion-form-field fusion-form-text-field fusion-form-label-above\" style=\"\" data-form-id=\"1491\"><div class=\"fusion-form-label-wrapper\"><label for=\"organisation\">Organisation<\/label><\/div><div class=\"fusion-form-input-with-icon\"><i class=\"awb-form-icon fa-building fas\"><\/i><input type=\"text\" autocomplete=\"off\" name=\"organisation\" id=\"organisation\" value=\"\"  class=\"fusion-form-input\" placeholder=\"Ihre Organisation \" data-holds-private-data=\"false\" minlength=\"0\"\/><\/div><\/div><div class=\"fusion-form-field fusion-form-email-field fusion-form-label-above\" style=\"\" data-form-id=\"1491\"><div class=\"fusion-form-label-wrapper\"><label for=\"e-mail\">E-Mail-Adresse <abbr class=\"fusion-form-element-required\" title=\"required\">*<\/abbr><\/label><\/div><div class=\"fusion-form-input-with-icon\"><i class=\"awb-form-icon fa-at fas\"><\/i><input type=\"email\" autocomplete=\"off\" name=\"e-mail\" id=\"e-mail\" value=\"\"  class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" placeholder=\"Ihre E-Mail-Adresse *\" data-holds-private-data=\"false\"\/><\/div><\/div><div class=\"fusion-form-field fusion-form-text-field fusion-form-label-above\" data-form-id=\"1373\">\n\t<div id=\"agri-term-wrapper\" class=\"fusion-form-label-wrapper\">\n\t\t<label for=\"Begriff\">\n\t\t\tBegriff \n\t\t<\/label>\n\t<\/div>\n<\/div>\n<script>\n\t\/\/ input element\n    const input = document.createElement('input');\n    input.setAttribute('id', 'terme');\n    input.setAttribute('name', 'Begriff');\n    input.setAttribute('type', 'text');\n    input.setAttribute('value', getTerm());\n    input.setAttribute('class', 'fusion-form-input');\n    input.setAttribute('aria-required', 'true');\n    input.setAttribute('required', 'false');\n\t\n\tdocument.getElementById('agri-term-wrapper').appendChild(input);\n\n    function getTerm() {\n        const { href } = window.location;\n        const url = new URL(href);\n        const path = url.pathname;\n        const lastWord = path.split('\/').filter(Boolean).pop();\n        return lastWord || '';\n    }\n<\/script><div class=\"fusion-form-field fusion-form-textarea-field fusion-form-label-above\" style=\"\" data-form-id=\"1491\"><label for=\"kommentar\">Kommentar <abbr class=\"fusion-form-element-required\" title=\"required\">*<\/abbr><\/label><textarea cols=\"40\" autocomplete=\"off\"  minlength=\"0\"  rows=\"8\" tabindex=\"\" id=\"kommentar\" name=\"kommentar\" class=\"fusion-form-input\" required=\"true\" aria-required=\"true\" placeholder=\"Ihr Kommentar *\" data-holds-private-data=\"false\"><\/textarea><\/div><div class=\"fusion-form-field fusion-form-submit-field fusion-form-label-above\" style=\"\" data-form-id=\"1491\"><div ><button type=\"submit\" class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span  form-form-submit button-default\" style=\"--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;\" data-form-number=\"1491\" tabindex=\"\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Abschicken<\/span><\/button><\/div><\/div><\/div><\/div><\/div><\/div><input type=\"hidden\" name=\"fusion_privacy_store_ip_ua\" value=\"false\"><input type=\"hidden\" name=\"fusion_privacy_expiration_interval\" value=\"48\"><input type=\"hidden\" name=\"privacy_expiration_action\" value=\"anonymize\"><\/form><\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":26,"featured_media":0,"parent":739,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-790","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/agripedia.ch\/terminologie\/wp-json\/wp\/v2\/pages\/790","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agripedia.ch\/terminologie\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/agripedia.ch\/terminologie\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/terminologie\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/terminologie\/wp-json\/wp\/v2\/comments?post=790"}],"version-history":[{"count":28,"href":"https:\/\/agripedia.ch\/terminologie\/wp-json\/wp\/v2\/pages\/790\/revisions"}],"predecessor-version":[{"id":1456,"href":"https:\/\/agripedia.ch\/terminologie\/wp-json\/wp\/v2\/pages\/790\/revisions\/1456"}],"up":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/terminologie\/wp-json\/wp\/v2\/pages\/739"}],"wp:attachment":[{"href":"https:\/\/agripedia.ch\/terminologie\/wp-json\/wp\/v2\/media?parent=790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}