{"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-%ec%86%90%ec%9d%b5%ea%b3%84%ec%82%b0%ec%84%9c-pl","status":"publish","type":"post","link":"https:\/\/mueckinvest.com\/ko\/%f0%9f%93%98-gewinn-und-verlustrechnung-guv\/","title":{"rendered":"\ud83d\udcd8 \uc190\uc775\uacc4\uc0b0\uc11c (P&amp;L)"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\uae30\uc5c5\ub4e4\uc774 \uacbd\uc81c\uc801 \uc131\uacfc\ub97c \ubcf4\uace0\ud558\ub294 \ubc29\uc2dd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc190\uc775\uacc4\uc0b0\uc11c\ub294 \ud68c\uc0ac\uac00 \ud2b9\uc815 \uae30\uac04 \ub3d9\uc548 \uc5bc\ub9c8\ub098 \ubc8c\uc5b4\ub4e4\uc600\ub294\uc9c0 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. <strong>\uc0dd\uc131\ub41c<\/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 \uc190\uc775\uacc4\uc0b0\uc11c\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uc190\uc775\uacc4\uc0b0\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\uc6a9\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ub9e4\uc0c1<\/strong><\/li>\n\n\n\n<li><strong>\ube44\uc6a9<\/strong><\/li>\n\n\n\n<li><strong>\uc774\uc775 \ub610\ub294 \uc190\uc2e4<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\uadf8\ub140\ub294 \uc9c8\ubb38\uc5d0 \ub2f5\ud569\ub2c8\ub2e4: <strong>\uadf8 \ud68c\uc0ac\uc758 \uc218\uc775\uc131\uc740 \uc5bc\ub9c8\ub098 \ub418\ub098\uc694?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc7ac\ubb34\uc0c1\ud0dc\ud45c\uac00 \ud2b9\uc815 \uc2dc\uc810\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \ubcf4\uc5ec\uc8fc\ub294 \ubc18\uba74, \uc190\uc775\uacc4\uc0b0\uc11c(P&amp;L)\ub294 \uadf8 \uc774\ud6c4\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \ub098\ud0c0\ub0c5\ub2c8\ub2e4. <strong>\uc77c\uc815 \uae30\uac04 \ub3d9\uc548\uc758 \uc131\uacfc<\/strong> \ub5a8\uc5b4\uc838 \uc788\ub294.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83e\udded \uc190\uc775\uacc4\uc0b0\uc11c\uac00 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uc190\uc775\uacc4\uc0b0\uc11c\ub294 \ud22c\uc790\uc790\uc5d0\uac8c \ub2e4\uc74c\uacfc \uac19\uc740 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc218\uc775\uc131\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud574<\/li>\n\n\n\n<li>\ube44\uc6a9 \uad6c\uc870 \uc774\ud574\ud558\uae30<\/li>\n\n\n\n<li>\ub9c8\uc9c4\uc744 \ubd84\uc11d\ud558\uae30 \uc704\ud574<\/li>\n\n\n\n<li>\ube44\uc988\ub2c8\uc2a4 \ubaa8\ub378\uc758 \ud2b8\ub80c\ub4dc \ud30c\uc545<\/li>\n\n\n\n<li>\uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ud30c\uc545\ud558\uae30<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub294 \ubaa8\ub4e0 \uae30\ubcf8\uc801 \ubd84\uc11d\uc5d0 \uc788\uc5b4 \ud575\uc2ec\uc801\uc778 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcca \uc190\uc775\uacc4\uc0b0\uc11c\uc758 \uad6c\uc870<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uc190\uc775\uacc4\uc0b0\uc11c\ub294 \uba85\ud655\ud55c \uad6c\uc870\ub97c \ub530\ub985\ub2c8\ub2e4. \uac00\uc7a5 \uc911\uc694\ud55c \ud56d\ubaa9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \uc218\uc775<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ub9e4\ucd9c \ubc0f \uc11c\ube44\uc2a4 \ucd1d \uc218\uc775 \u2192 \ubaa8\ub4e0 \ubd84\uc11d\uc758 \ucd9c\ubc1c\uc810.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \ub9e4\ucd9c\uc6d0\uac00(COGS)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc0dd\uc0b0 \ub610\ub294 \uc11c\ube44\uc2a4\uc758 \uc9c1\uc811 \ube44\uc6a9 \u2192 \uc7ac\ub8cc, \uc81c\uc870, \uad6c\ub9e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ub9e4\ucd9c\uc561 \u2013 \ub9e4\ucd9c\uc6d0\uac00 = \ucd1d\uc774\uc775<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \ucd1d\ub9c8\uc9c4<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub294 \ud575\uc2ec \uc0ac\uc5c5\uc758 \uc218\uc775\uc131\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \ub192\uc740 \ub9e4\ucd9c\ucd1d\uc774\uc775\ub960\uc740 \uac15\ub825\ud55c \uc2dc\uc7a5 \uc9c0\uc704\ub97c \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. \uc6b4\uc601\ube44\uc6a9(OPEX)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc601\uc5c5 \ubc0f \ub9c8\ucf00\ud305<\/li>\n\n\n\n<li>\uad00\ub9ac<\/li>\n\n\n\n<li>\uc5f0\uad6c \uac1c\ubc1c<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ucd1d\uc774\uc775 - \uc601\uc5c5\ube44\uc6a9 = \uc601\uc5c5\uc774\uc775(EBIT)<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. \uc601\uc5c5\uc774\uc775(EBIT)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc601\uc5c5 \uc131\uacfc\ub97c \uce21\uc815\ud558\ub294 \ud575\uc2ec \uc9c0\ud45c. \uc138\uae08 \ubc0f \uc790\uae08 \uc870\ub2ec\uacfc\ub294 \ubb34\uad00\ud569\ub2c8\ub2e4.<\/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>\ubd80\ucc44\uc5d0 \ub300\ud55c \uc774\uc790 \ube44\uc6a9<\/li>\n\n\n\n<li>Zinsertr\u00e4ge aus Cash<\/li>\n\n\n\n<li>\ud658\uc728 \uc190\uc775<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7. EBT (\uc138\uc804 \uc774\uc775)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc601\uc5c5\uc774\uc775(EBIT)\uc5d0\uc11c \uc7ac\ubb34 \uacb0\uacfc\ub97c \ube80 \uae08\uc561.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>8. \uc138\uae08<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ub2ec\uc131\ud55c \uacb0\uacfc\uc5d0 \ub300\ud55c \uc138\uae08.<\/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 \ub192\uc740 \uc190\uc775\uacc4\uc0b0\uc11c\ub97c \ub2ec\uc131\ud560 \uc218 \uc788\ub294 \uae30\ud68c<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ud6a8\uacfc\uc801\uc778 \ube44\uc988\ub2c8\uc2a4 \ubaa8\ub378\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4<\/li>\n\n\n\n<li>\uc548\uc815\uc801\uc774\uac70\ub098 \uc99d\uac00\ud558\ub294 \ub9c8\uc9c4<\/li>\n\n\n\n<li>\ub192\uc740 \uc6b4\uc601 \ud6a8\uc728\uc131<\/li>\n\n\n\n<li>\ubc30\ub2f9\uae08 \ubc0f \uc790\uc0ac\uc8fc \ub9e4\uc785\uc758 \uae30\uc900<\/li>\n\n\n\n<li>\uc7a5\uae30 \ud22c\uc790\uc790\uc5d0\uac8c \uae0d\uc815\uc801\uc778 \uc2e0\ud638\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u26a0\ufe0f \ubd80\uc2e4\ud55c \uc190\uc775\uacc4\uc0b0\uc11c\uc640 \uad00\ub828\ub41c \uc704\ud5d8<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ub9e4\ucd9c \uac10\uc18c<\/li>\n\n\n\n<li>\ubb3c\uac00 \uc0c1\uc2b9<\/li>\n\n\n\n<li>\ub9c8\uc9c4 \uc555\ub825<\/li>\n\n\n\n<li>\ub192\uc740 \uc774\uc790 \ubd80\ub2f4<\/li>\n\n\n\n<li>\uc774\ubbf8\uc9c0\ub97c \uc65c\uace1\ud558\ub294 \ub3c5\ud2b9\ud55c \ud2b9\uc218 \ud6a8\uacfc<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\uc190\uc775\uacc4\uc0b0\uc11c\ub294 \ud56d\uc0c1 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. <strong>\ub9e5\ub77d\uc5d0\uc11c<\/strong> \ucd94\uc138\uac00 \uac1c\ubcc4\uc801\uc778 \uac00\uce58\ubcf4\ub2e4 \ub354 \uc911\uc694\ud558\uac8c \uc5ec\uaca8\uc9c4\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83e\udde9 \ud3ec\ud2b8\ud3f4\ub9ac\uc624\uc5d0\uc11c\uc758 \uc5ed\ud560<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uc190\uc775\uacc4\uc0b0\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc774\uc720\ub85c \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/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>\ubc30\ub2f9 \uc804\ub7b5<\/li>\n\n\n\n<li>\uc131\uc7a5 \ud3c9\uac00<\/li>\n\n\n\n<li>\uc704\ud5d8 \ubd84\uc11d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub294 \uae30\uc5c5\uc774 \uc5bc\ub9c8\ub098 \uc0ac\uc5c5\uc744 \uc798 \uc6b4\uc601\ud558\uace0 \uc788\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc218\uc775\uc774 \uc9c0\uc18d \uac00\ub2a5\ud55c\uc9c0 \uc5ec\ubd80\ub97c \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcdd \uacb0\ub860<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uc190\uc775\uacc4\uc0b0\uc11c\ub294 \uae30\uc5c5 \ubd84\uc11d\uc758 \ud575\uc2ec \ub3c4\uad6c\uc785\ub2c8\ub2e4. \uc190\uc775\uacc4\uc0b0\uc11c\ub97c \ud1b5\ud574 \uae30\uc5c5\uc758 \uc218\uc775\uc131, \ube44\uc6a9 \ubcc0\ub3d9 \ucd94\uc774, \uadf8\ub9ac\uace0 \uc0ac\uc5c5 \ubaa8\ub378\uc758 \uc7a5\uae30\uc801\uc778 \uc9c0\uc18d\uac00\ub2a5\uc131 \uc5ec\ubd80\ub97c \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud22c\uc790\uc790\uc5d0\uac8c \uc190\uc775\uacc4\uc0b0\uc11c\ub294 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uc790\ub8cc\uc785\ub2c8\ub2e4.<\/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 [&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\/ko\/wp-json\/wp\/v2\/posts\/3345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mueckinvest.com\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mueckinvest.com\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mueckinvest.com\/ko\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mueckinvest.com\/ko\/wp-json\/wp\/v2\/comments?post=3345"}],"version-history":[{"count":1,"href":"https:\/\/mueckinvest.com\/ko\/wp-json\/wp\/v2\/posts\/3345\/revisions"}],"predecessor-version":[{"id":3346,"href":"https:\/\/mueckinvest.com\/ko\/wp-json\/wp\/v2\/posts\/3345\/revisions\/3346"}],"wp:attachment":[{"href":"https:\/\/mueckinvest.com\/ko\/wp-json\/wp\/v2\/media?parent=3345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mueckinvest.com\/ko\/wp-json\/wp\/v2\/categories?post=3345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mueckinvest.com\/ko\/wp-json\/wp\/v2\/tags?post=3345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}