{"id":3345,"date":"2026-03-16T14:00:00","date_gmt":"2026-03-16T13:00:00","guid":{"rendered":"https:\/\/mueckinvest.de\/?p=3345"},"modified":"2026-02-02T17:03:27","modified_gmt":"2026-02-02T16:03:27","slug":"%f0%9f%93%98-%e6%90%8d%e7%9b%8a%e8%a8%88%e7%ae%97%e6%9b%b8%ef%bc%88pl%ef%bc%89","status":"publish","type":"post","link":"https:\/\/mueckinvest.com\/ja\/%f0%9f%93%98-gewinn-und-verlustrechnung-guv\/","title":{"rendered":"\ud83d\udcd8 \u640d\u76ca\u8a08\u7b97\u66f8\uff08P&amp;L\uff09"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\u4f01\u696d\u304c\u7d4c\u6e08\u5b9f\u7e3e\u3092\u5831\u544a\u3059\u308b\u65b9\u6cd5<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u4f01\u696d\u304c\u7279\u5b9a\u306e\u671f\u9593\u306b\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u4e0a\u3052\u305f\u304b\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002 <strong>\u751f\u6210\u3055\u308c\u305f<\/strong> hat. Sie stellt Ertr\u00e4ge und Aufwendungen gegen\u00fcber und zeigt, ob ein Gewinn oder Verlust entstanden ist. Die GuV ist ein zentrales Element der Unternehmensanalyse und erg\u00e4nzt Bilanz und Cashflow\u2011Statement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd0d\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u4ee5\u4e0b\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8ca9\u58f2<\/strong><\/li>\n\n\n\n<li><strong>\u6599\u91d1<\/strong><\/li>\n\n\n\n<li><strong>\u5229\u76ca\u307e\u305f\u306f\u640d\u5931<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f7c\u5973\u306f\u8cea\u554f\u306b\u7b54\u3048\u308b\u3002 <strong>\u305d\u306e\u4f1a\u793e\u306f\u3069\u308c\u304f\u3089\u3044\u53ce\u76ca\u6027\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u7279\u5b9a\u306e\u65e5\u4ed8\u306b\u304a\u3051\u308b\u72b6\u6cc1\u3092\u793a\u3059\u304c\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08P&amp;L\uff09\u306f <strong>\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9<\/strong> \u96e2\u308c\u3066\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83e\udded \u640d\u76ca\u8a08\u7b97\u66f8\u306f\u306a\u305c\u91cd\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u4ee5\u4e0b\u306e\u70b9\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u53ce\u76ca\u6027\u3092\u8a55\u4fa1\u3059\u308b<\/li>\n\n\n\n<li>\u30b3\u30b9\u30c8\u69cb\u9020\u3092\u7406\u89e3\u3059\u308b<\/li>\n\n\n\n<li>\u30de\u30fc\u30b8\u30f3\u3092\u5206\u6790\u3059\u308b<\/li>\n\n\n\n<li>\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u30c8\u30ec\u30f3\u30c9\u3092\u7279\u5b9a\u3059\u308b<\/li>\n\n\n\n<li>\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3001\u3042\u3089\u3086\u308b\u30d5\u30a1\u30f3\u30c0\u30e1\u30f3\u30bf\u30eb\u5206\u6790\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u30c4\u30fc\u30eb\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcca \u640d\u76ca\u8a08\u7b97\u66f8\u306e\u69cb\u6210<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u660e\u78ba\u306a\u69cb\u9020\u306b\u5f93\u3063\u3066\u3044\u307e\u3059\u3002\u6700\u3082\u91cd\u8981\u306a\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u53ce\u76ca<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u306e\u7dcf\u53ce\u76ca\u3002\u2192\u3042\u3089\u3086\u308b\u5206\u6790\u306e\u51fa\u767a\u70b9\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u58f2\u4e0a\u539f\u4fa1\uff08COGS\uff09<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u751f\u7523\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u76f4\u63a5\u8cbb\u7528\u3002\u2192 \u6750\u6599\u8cbb\u3001\u88fd\u9020\u8cbb\u3001\u8cfc\u8cb7\u8cbb\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u4e0a\u9ad8 - \u58f2\u4e0a\u539f\u4fa1 = \u58f2\u4e0a\u7dcf\u5229\u76ca<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u7c97\u5229\u76ca<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3001\u4e2d\u6838\u4e8b\u696d\u306e\u53ce\u76ca\u6027\u306e\u9ad8\u3055\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u9ad8\u3044\u7c97\u5229\u76ca\u7387\u306f\u3001\u5f37\u529b\u306a\u5e02\u5834\u5730\u4f4d\u3092\u610f\u5473\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4\uff0e\u904b\u55b6\u30b3\u30b9\u30c8\uff08OPEX\uff09<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u55b6\u696d\u30fb\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0<\/li>\n\n\n\n<li>\u7ba1\u7406<\/li>\n\n\n\n<li>\u7814\u7a76\u958b\u767a<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u4e0a\u7dcf\u5229\u76ca\uff0d\u55b6\u696d\u8cbb\u7528\uff1d\u55b6\u696d\u5229\u76ca\uff08EBIT\uff09<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. EBIT\uff08\u55b6\u696d\u5229\u76ca\uff09<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u696d\u52d9\u9042\u884c\u80fd\u529b\u3092\u6e2c\u308b\u4e3b\u8981\u6307\u6a19\u3002\u7a0e\u91d1\u3084\u8cc7\u91d1\u8abf\u9054\u3068\u306f\u7121\u95a2\u4fc2\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6. Zinsen &amp; Finanzergebnis<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u50b5\u52d9\u306e\u5229\u606f\u8cbb\u7528<\/li>\n\n\n\n<li>Zinsertr\u00e4ge aus Cash<\/li>\n\n\n\n<li>\u70ba\u66ff\u5dee\u76ca\uff0f\u5dee\u640d<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7. EBT\uff08\u7a0e\u5f15\u524d\u5229\u76ca\uff09<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">EBIT\u304b\u3089\u8ca1\u52d9\u7d50\u679c\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>8. \u7a0e\u91d1<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9054\u6210\u3055\u308c\u305f\u6210\u679c\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>9. Jahres\u00fcberschuss (Net Income)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Der endg\u00fcltige Gewinn nach allen Kosten. \u2192 Wichtig f\u00fcr KGV, EPS und Dividenden.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcc8 \u5f37\u529b\u306a\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u6a5f\u4f1a<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6a5f\u80fd\u3059\u308b\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u5b9f\u8a3c\u3059\u308b<\/li>\n\n\n\n<li>\u5b89\u5b9a\u3057\u305f\u3001\u3042\u308b\u3044\u306f\u5897\u52a0\u50be\u5411\u306b\u3042\u308b\u5229\u76ca\u7387<\/li>\n\n\n\n<li>\u9ad8\u3044\u904b\u7528\u52b9\u7387<\/li>\n\n\n\n<li>\u914d\u5f53\u304a\u3088\u3073\u81ea\u793e\u682a\u8cb7\u3044\u306e\u57fa\u6e96<\/li>\n\n\n\n<li>\u9577\u671f\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u597d\u6750\u6599<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u26a0\ufe0f \u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4e0d\u5099\u306b\u4f34\u3046\u30ea\u30b9\u30af<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u4e0a\u6e1b\u5c11<\/li>\n\n\n\n<li>\u30b3\u30b9\u30c8\u4e0a\u6607<\/li>\n\n\n\n<li>\u30de\u30fc\u30b8\u30f3\u5727\u529b<\/li>\n\n\n\n<li>\u9ad8\u3044\u91d1\u5229\u8ca0\u62c5<\/li>\n\n\n\n<li>\u753b\u50cf\u3092\u6b6a\u3081\u308b\u72ec\u7279\u306a\u7279\u6b8a\u52b9\u679c<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u5fc5\u305a\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044 <strong>\u6587\u8108\u306b\u304a\u3044\u3066<\/strong> \u30c8\u30ec\u30f3\u30c9\u306f\u500b\u3005\u306e\u4fa1\u5024\u89b3\u3088\u308a\u3082\u91cd\u8981\u8996\u3055\u308c\u308b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83e\udde9 \u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306b\u304a\u3051\u308b\u5f79\u5272<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u4ee5\u4e0b\u306e\u76ee\u7684\u3067\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Value\u2011Investoren<\/li>\n\n\n\n<li>Quality\u2011Analysen<\/li>\n\n\n\n<li>\u914d\u5f53\u6226\u7565<\/li>\n\n\n\n<li>\u6210\u9577\u8a55\u4fa1<\/li>\n\n\n\n<li>\u30ea\u30b9\u30af\u5206\u6790<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u3069\u308c\u3060\u3051\u3046\u307e\u304f\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u304b\u3001\u305d\u3057\u3066\u5229\u76ca\u304c\u6301\u7d9a\u53ef\u80fd\u304b\u3069\u3046\u304b\u3092\u793a\u3059\u6307\u6a19\u3068\u306a\u308b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcdd\u7d50\u8ad6<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u76ca\u8a08\u7b97\u66f8\uff08P&amp;L\uff09\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u5206\u6790\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3001\u30b3\u30b9\u30c8\u306e\u63a8\u79fb\u3001\u305d\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u9577\u671f\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u793a\u3057\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u4f01\u696d\u306e\u8ca1\u52d9\u5065\u5168\u6027\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u4e0d\u53ef\u6b20\u3067\u3059\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Wie Unternehmen ihre wirtschaftliche Leistung ausweisen Die Gewinn\u2011 und Verlustrechnung zeigt, wie viel ein Unternehmen in einem bestimmten Zeitraum erwirtschaftet hat. Sie stellt Ertr\u00e4ge und Aufwendungen gegen\u00fcber und zeigt, ob ein Gewinn oder Verlust entstanden ist. Die GuV ist ein zentrales Element der Unternehmensanalyse und erg\u00e4nzt Bilanz und Cashflow\u2011Statement. \ud83d\udd0d Was ist die GuV? Die GuV zeigt: Sie beantwortet die Frage: Wie profitabel arbeitet das Unternehmen? W\u00e4hrend die Bilanz den Zustand zu einem Stichtag zeigt, bildet die GuV die Leistung \u00fcber einen Zeitraum ab. \ud83e\udded Warum ist die GuV wichtig? Die GuV hilft Anlegern: Sie ist ein Kerninstrument f\u00fcr jede fundamentale Analyse. \ud83d\udcca Aufbau der GuV Die GuV folgt einem [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[59],"tags":[276,249],"class_list":["post-3345","post","type-post","status-publish","format-standard","hentry","category-themen-deep-dive","tag-dividenden","tag-zinsen","pmpro-has-access"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/mueckinvest.com\/ja\/wp-json\/wp\/v2\/posts\/3345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mueckinvest.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mueckinvest.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mueckinvest.com\/ja\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mueckinvest.com\/ja\/wp-json\/wp\/v2\/comments?post=3345"}],"version-history":[{"count":1,"href":"https:\/\/mueckinvest.com\/ja\/wp-json\/wp\/v2\/posts\/3345\/revisions"}],"predecessor-version":[{"id":3346,"href":"https:\/\/mueckinvest.com\/ja\/wp-json\/wp\/v2\/posts\/3345\/revisions\/3346"}],"wp:attachment":[{"href":"https:\/\/mueckinvest.com\/ja\/wp-json\/wp\/v2\/media?parent=3345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mueckinvest.com\/ja\/wp-json\/wp\/v2\/categories?post=3345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mueckinvest.com\/ja\/wp-json\/wp\/v2\/tags?post=3345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}