{"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%8d%9f%e7%9b%8a%e8%a1%a8-pl","status":"publish","type":"post","link":"https:\/\/mueckinvest.com\/zh\/%f0%9f%93%98-gewinn-und-verlustrechnung-guv\/","title":{"rendered":"\ud83d\udcd8 \u635f\u76ca\u8868 (P&amp;L)"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\u516c\u53f8\u5982\u4f55\u62a5\u544a\u5176\u7ecf\u6d4e\u4e1a\u7ee9<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u635f\u76ca\u8868\u663e\u793a\u516c\u53f8\u5728\u7279\u5b9a\u65f6\u671f\u5185\u7684\u76c8\u5229\u60c5\u51b5\u3002 <strong>\u751f\u6210\u7684<\/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\u4ec0\u4e48\u662f\u635f\u76ca\u8868\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u635f\u76ca\u8868\u663e\u793a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9500\u552e\u91cf<\/strong><\/li>\n\n\n\n<li><strong>\u6210\u672c<\/strong><\/li>\n\n\n\n<li><strong>\u5229\u6da6\u6216\u4e8f\u635f<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5979\u56de\u7b54\u4e86\u8fd9\u4e2a\u95ee\u9898\uff1a <strong>\u8be5\u516c\u53f8\u76c8\u5229\u80fd\u529b\u5982\u4f55\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d44\u4ea7\u8d1f\u503a\u8868\u53cd\u6620\u7684\u662f\u7279\u5b9a\u65e5\u671f\u7684\u8d22\u52a1\u72b6\u51b5\uff0c\u800c\u635f\u76ca\u8868\u5219\u53cd\u6620\u7684\u662f\u2026\u2026 <strong>\u4e00\u6bb5\u65f6\u95f4\u5185\u7684\u8868\u73b0<\/strong> \u79bb\u5f00\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83e\udded \u4e3a\u4ec0\u4e48\u635f\u76ca\u8868\u5f88\u91cd\u8981\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u635f\u76ca\u8868\u6709\u52a9\u4e8e\u6295\u8d44\u8005\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8bc4\u4f30\u76c8\u5229\u80fd\u529b<\/li>\n\n\n\n<li>\u4e86\u89e3\u6210\u672c\u7ed3\u6784<\/li>\n\n\n\n<li>\u5206\u6790\u5229\u6da6\u7387<\/li>\n\n\n\n<li>\u8bc6\u522b\u5546\u4e1a\u6a21\u5f0f\u7684\u8d8b\u52bf<\/li>\n\n\n\n<li>\u53ca\u65e9\u8bc6\u522b\u98ce\u9669<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b83\u662f\u4efb\u4f55\u57fa\u672c\u9762\u5206\u6790\u7684\u6838\u5fc3\u5de5\u5177\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcca \u635f\u76ca\u8868\u7ed3\u6784<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u635f\u76ca\u8868\u7ed3\u6784\u6e05\u6670\u3002\u6700\u91cd\u8981\u7684\u9879\u76ee\u5305\u62ec\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u6536\u5165<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9500\u552e\u548c\u670d\u52a1\u603b\u6536\u5165\u3002\u2192 \u6240\u6709\u5206\u6790\u7684\u8d77\u70b9\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u9500\u552e\u6210\u672c\uff08COGS\uff09<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u751f\u4ea7\u6216\u670d\u52a1\u7684\u76f4\u63a5\u6210\u672c\u3002\u2192 \u6750\u6599\u3001\u5236\u9020\u3001\u91c7\u8d2d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8425\u4e1a\u6536\u5165 \u2013 \u9500\u552e\u6210\u672c = \u6bdb\u5229\u6da6<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u6bdb\u5229\u7387<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u8868\u660e\u6838\u5fc3\u4e1a\u52a1\u76c8\u5229\u80fd\u529b\u5f88\u5f3a\u3002\u9ad8\u6bdb\u5229\u7387=\u5f3a\u5927\u7684\u5e02\u573a\u5730\u4f4d\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. \u8fd0\u8425\u6210\u672c\uff08OPEX\uff09<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9500\u552e\u4e0e\u5e02\u573a\u8425\u9500<\/li>\n\n\n\n<li>\u884c\u653f<\/li>\n\n\n\n<li>\u7814\u53d1<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6bdb\u5229\u6da6 \u2013 \u8fd0\u8425\u6210\u672c = \u8425\u4e1a\u5229\u6da6\uff08EBIT\uff09<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. \u606f\u7a0e\u524d\u5229\u6da6\uff08EBIT\uff09<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8861\u91cf\u8fd0\u8425\u7ee9\u6548\u7684\u5173\u952e\u6307\u6807\u3002\u4e0d\u53d7\u7a0e\u6536\u548c\u878d\u8d44\u7684\u5f71\u54cd\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>\u503a\u52a1\u5229\u606f\u652f\u51fa<\/li>\n\n\n\n<li>Zinsertr\u00e4ge aus Cash<\/li>\n\n\n\n<li>\u8d27\u5e01\u6536\u76ca\/\u635f\u5931<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7. \u7a0e\u524d\u5229\u6da6 (EBT)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u606f\u7a0e\u524d\u5229\u6da6\u51cf\u53bb\u8d22\u52a1\u4e1a\u7ee9\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>8. \u7a0e\u6536<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u5df2\u53d6\u5f97\u7684\u6210\u679c\u5f81\u7a0e\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 \u5b9e\u73b0\u5f3a\u52b2\u635f\u76ca\u8868\u7684\u673a\u4f1a<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c55\u793a\u4e86\u4e00\u79cd\u884c\u4e4b\u6709\u6548\u7684\u5546\u4e1a\u6a21\u5f0f<\/li>\n\n\n\n<li>\u5229\u6da6\u7387\u7a33\u5b9a\u6216\u4e0a\u5347<\/li>\n\n\n\n<li>\u9ad8\u8fd0\u8425\u6548\u7387<\/li>\n\n\n\n<li>\u5206\u7ea2\u548c\u56de\u8d2d\u7684\u4f9d\u636e<\/li>\n\n\n\n<li>\u5bf9\u957f\u671f\u6295\u8d44\u8005\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u4e2a\u79ef\u6781\u7684\u4fe1\u53f7\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u26a0\ufe0f \u635f\u76ca\u8868\u8584\u5f31\u5e26\u6765\u7684\u98ce\u9669<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9500\u552e\u989d\u4e0b\u964d<\/li>\n\n\n\n<li>\u6210\u672c\u4e0a\u5347<\/li>\n\n\n\n<li>\u5229\u6da6\u538b\u529b<\/li>\n\n\n\n<li>\u9ad8\u5229\u606f\u8d1f\u62c5<\/li>\n\n\n\n<li>\u72ec\u7279\u7684\u7279\u6548\u4f1a\u626d\u66f2\u56fe\u50cf<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5fc5\u987b\u59cb\u7ec8\u7f16\u5236\u635f\u76ca\u8868\u3002 <strong>\u5728\u8bed\u5883\u4e2d<\/strong> \u4eba\u4eec\u8ba4\u4e3a\u8d8b\u52bf\u6bd4\u4e2a\u4eba\u4ef7\u503c\u89c2\u66f4\u91cd\u8981\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83e\udde9 \u5728\u6295\u8d44\u7ec4\u5408\u4e2d\u7684\u89d2\u8272<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u635f\u76ca\u8868\u5bf9\u4e8e\u4ee5\u4e0b\u65b9\u9762\u81f3\u5173\u91cd\u8981\uff1a<\/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>\u80a1\u606f\u7b56\u7565<\/li>\n\n\n\n<li>\u751f\u957f\u8bc4\u4f30<\/li>\n\n\n\n<li>\u98ce\u9669\u5206\u6790<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b83\u663e\u793a\u4e86\u4e00\u5bb6\u516c\u53f8\u7684\u7ecf\u8425\u72b6\u51b5\u5982\u4f55\uff0c\u4ee5\u53ca\u5229\u6da6\u662f\u5426\u53ef\u6301\u7eed\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcdd \u7ed3\u8bba<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u635f\u76ca\u8868\u662f\u5546\u4e1a\u5206\u6790\u7684\u5173\u952e\u5de5\u5177\u3002\u5b83\u5c55\u73b0\u4e86\u516c\u53f8\u7684\u76c8\u5229\u80fd\u529b\u3001\u6210\u672c\u53d8\u5316\u60c5\u51b5\u4ee5\u53ca\u5546\u4e1a\u6a21\u5f0f\u7684\u957f\u671f\u53ef\u6301\u7eed\u6027\u3002\u5bf9\u4e8e\u6295\u8d44\u8005\u800c\u8a00\uff0c\u635f\u76ca\u8868\u662f\u8bc4\u4f30\u516c\u53f8\u8d22\u52a1\u5b9e\u529b\u7684\u91cd\u8981\u4f9d\u636e\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 [&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\/zh\/wp-json\/wp\/v2\/posts\/3345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mueckinvest.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mueckinvest.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mueckinvest.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mueckinvest.com\/zh\/wp-json\/wp\/v2\/comments?post=3345"}],"version-history":[{"count":1,"href":"https:\/\/mueckinvest.com\/zh\/wp-json\/wp\/v2\/posts\/3345\/revisions"}],"predecessor-version":[{"id":3346,"href":"https:\/\/mueckinvest.com\/zh\/wp-json\/wp\/v2\/posts\/3345\/revisions\/3346"}],"wp:attachment":[{"href":"https:\/\/mueckinvest.com\/zh\/wp-json\/wp\/v2\/media?parent=3345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mueckinvest.com\/zh\/wp-json\/wp\/v2\/categories?post=3345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mueckinvest.com\/zh\/wp-json\/wp\/v2\/tags?post=3345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}