SAPFIN
160
5/22/2018 SAPFIN-slidepdf.com http://slidepdf.com/reader/full/sapfin 1/160 an Introduction to mySAP ERP Financials
description
SAPFIN
Transcript of SAPFIN
-
an Introduction to mySAP ERP Financials
-
! ""# # $
! "
#
$ %
$ &&
% ""# & " '""( $
'' ( )
) &" *+
* $ ( "+&
, ( ""&
( "-+
+ "#"# &" ! ""# # ++
! * . /!.0 $ !. ! "%1
' ( *$ "&&
( $ ( "1&
2 $ ' ( ")-
! $ ++
!
$ +1
! +
, ""# "# # %
#
- "(" .&"#/ )+
3 $ 4 -&
-
%&
5' &%
6 7 * 1
&&0 1 A22" $%
3#" $-
-
!
4"(
" ! #
$ ! % !
&
$ '( )
5
!5 6#(
$ "
!
! 6#(
$ *+ ,!$ -!
3"#
" ! #
$ ,( ! $ . ( (
$ / ( (
-
27
! ( ( #
$ !
$ !
(
$ ! 0 '
$ / !
0
( $ 1 / 2
$ 3 (
'
$ 4( 1
! $ 0
! (
$ / ! !
1 (
8" & 8"
" ! ! 0 #
-
"
! / ! /
27
! ( ( #
$ ! $ ! ( $ .
38
Page 1
-
9 ! ""# (
9
(
( ( 5 /
! ( ( ( ! (
9 27
! ( ( #
$ ! $ ! ( $ .
0"
" (
/ 0,
! 5 (
4 "( &"
" ( ! / ( ' 5 5
6 / ! ! (
" 7 ! ! ( / !
" 8 ! # (
Page 2
-
/ +9:*8 ( /"
"
( (
(
" ! !
! ! ( 7 ' ( % & ! " 5 (
" (
! , !
( 8 ( (
8 5 " -!
) 5 3! (
( ( ( ;! ( ( ( ( ( " 5 !
Page 3
-
( 4 "( &"
""# ( " ( "
8 &"
(
! "
" 5 1 (
5 ! " ( " ( ! (
2 0,
2 0, ! (
! ( ( ( (
( %( ! (& 0, ( /"
/ +9:*8
! ( "
( /
Page 4
-
+99*8 ! ! 5 " ! (
! ! " 0, ( (
(
/ 5 5 ! (
!
( ""# ( " ( " 8
&"
Page 5
-
:#&( ""# ( "
(
"
0
( ( ! / ! (
$ "
0
(
"
%
1 ( /& "
$
( ( ) 5 ( " ( (
$ "
-
( % :#& ""# ( " (
4 ! ""# #
" ( (! !
0 ,
%0,& 0, ! (
0
( !
5
0
(
!
! %
&
" !( % & (
=
( "
' ' (
1
"
Page 7
-
( () )
! ( " !
4 ! ' = ! (
= ! ! 2 % >& ' %
'& !
/ (
0 ' (
! '
( 6 1 / 2 %12&
1
"
( (
Page 8
-
( ) ! ""#
" !
Page 9
-
" ( ! ( ! !
( 0
$ ( 5
( !
! /
!
$ ( ! ( ( ( % !& /
(
$ ! " = 5
( ( "
! ( ! (
$ ! # ( !
( ! !
/
( ! ( " (
$ $# % , !
$ & $# % (
$ # $# % ,
(
(
$ ! '
Page 10
-
( + ! ""# ; # '"&
4 !# 8 ! ""#
" ( ! (
! ! ( " !
" ! ( >? ( >@ ! (
( " ( "
( " ( ! (
" 0 0 , ( >@ 0 0 ! 3! ! ( ! " ! ! ( >@ ( 0 0
Page 11
- ( , !
-
$ 1 / 2 !
$ /
' (
$ 6 ( " ' ' / 0 '
$ 0 '
$
( - 4" ! ""#
Page 13
-
6 ! #
$ ! ! $ / ( (
! ! (
$ /
5
(
$ /
! !
$ / ! ! (
$ !! % ( &
$ $ >@
Page 14
-
9 "
= ! ( ( #$ ! $ ! ( $ .
Page 15
-
"
= ! ( ( #$ ! $ ! ( $ .
Page 16
-
4 = 6#(
+ 2 A
Page 17
-
+ 2 A
"
' 1
B '
0' 0
Page 18
-
!
""# #
" ! (
! 2
(!
0 " % &
-
38 ! "
38 #
D "8 -#
38 $ %
D 8 $
38 $ &&
D #8 $ E ' D 11
Page 20
-
9 8
! ""#
9
" (
( !
9 27
! ( ( #
$
$ 3 '
! $ ! !
$ 3
0"
5 !
( ) 5 " ) ! 5 ( (
4"> ""# (
" ! $!% ' . ( (
/
! !
" ( ) %C.&
( C>.
( !
!
"
C>.
" (
( C>.
C>.
(
C . / !
!
C .
Page 21
-
( C . (
" ' %& ( ! / %'' ' '& %& ( ! / B 4( %4& " (
( ! " %& ( ! %5 & !
/ ( ( ( #
$ (
5$ % &$
%0&$
(
%
/ 6C &
( (
(
! / %/
& 6C%C
& " (
! ( 5 ! / ( ( ( " ( ! ( C>.
" C>.
( > >.
" 00 % 0 0&
# 0 " 0 ( ( % & ( %( & %
& " () ( (! 4 ( ( (
Page 22
-
'10 %'1 0& (
(
( ? 4"> ""# (
" ( ) ( 5 ( ! >. " ( %
& ) % & / ( ( ! ' '% & 0 ' ! ( " 0 ' %0'&
%0 '&
" (
'" ) " (
5
-
5 (
6C / "! ( B #
$
$ 0
1 2
( ( ( ! / ( ( ! %
(&
( $ (" 8 3
-
* # # %0,,' , '& (
! ( (
0 0 / , 00 ( ! " ! ! (
(
/ 0 0
0 0
!
! %& ( () 0 0 (
" , 00 8 " 2 (
! ( " 10 %0,,'10& ! , 0 0 !
' # # %0,0&
% & / (
" ( " >
) ( "
" ' %0,& ( (
"! ! ( # D ! D %(& D !D ( % 0
& " ( 8 / ! ! (
% & !
2 ' # %00 0 0
&
0 0 () !
" 0
( ( /
E F ! !
Page 25
-
E
F 2 () 0
0
/ ! () 0
( * " '""( (
("
" ( ' ' ' ' % & * #%& 5 ! ! 1!
5 !
"
! ' C. 0, "
C . ( ) ( (
(
%/& " / 0, !(
()
Page 26
-
,
00 !
% & " ( 0, ( ! /
*
( 0 !
( " 0 0 0
( !( !
() ! 0 0 .! ( / 0, ( () % )& (! 0, /
2/ %! &
2 ' $#*+' % ( " (
( ( ! (
2 ' # $#+'# % 0 " (
( >. 0 (
%( & %& % & 6 0
( " ! (!
0 ( (() ( " 0
( (>(
! " ( ,/ % /&
, ;0' ; 0 '
%'' ' ' 4 4( ) & 0, 1 ;0' !
'
Page 27
-
(
%'' 4&
%B.& %( &
/ " !
( ( ' '-' '- * #
( ("
("@""#
"
(
'
0
( ! () (
'
(
" 0 !
! ( % ( ( & / ( ! ! ! 0
" ( %0,& ! ' " (
/
Page 28
-
( ) " ( ( (
(
" # #
!
1 B. 5 " C .
( 5 ( ! >. " ( "
(
(
(
B. ( 1 (
" '
/
' ' 2 ''7
1
( ( (! .
! ( !
Page 29
-
( ("@""#
Page 30
-
9 "
= ! ( ( #$
$ 3 '
! $ ! !
$ 3
Page 31
-
9 " "
9
/ ! ( 5
9 27
! ( ( #
$ 3 ( $ 6 ( $
0"
= ! !
0 ( " ! (! ' '
(
/ 5 (
" "
, ( ! ( ' '
' 2 ! " 5 ( " ; !
( " " ' ' 3
2
5 5 ' '
%(& >
%&
Page 32
-
(
( .
"
' '
>
%(&
%& " >
" ' '
/ ( (
( % " "
" ( ' *. " ( ! (
"
( 5
! /
Page 33
-
;! ! ( % 0 0& / ! ! !
* %'?+3& " (
#
$ 0# 6 !
$ # / ! !
5
$ # ;
$ / 5 5 6
5
( ! !
! / ( ! ! " ( / !
/
/ ! ( " ! ( ! 1
! / ! % & = (! E0F E0>4F
/ ( 5 E, ,F
Page 34
-
( )
3 !&
2 !
& 5 " ( ! " ! +*+ " % ( & (
" "
!
!
5 !
! ( / ! ! E,-F
( (
( ( "
!
" " C>.
( "
Page 35
-
" (
/ C>.
0
"
! 2 ! 5
( 5 "
/ (
( + 3 !&
Page 36
-
B8"
"
! #
$
(
$ 0 # 4
$ # " C>.
$
# " ( (
" " %( & !
!
5 (
!
( E,-F
" (
"
!
"
"
!
" " C>.
( "
4 ( "
! /
( C>/
( G %& (
Page 37
-
( , B8"
" ! " "
( % &
! " " ! ! ( 6 !
"
" = ( !
(
" /
(
( ( ( (
/ ( = 2 !
Page 38
-
" / (
" / /4
%4/& 4' %4 ' &
" (
( (
!
" (
"
!#
$ # /
(
$ # " ( ( %(
& (8
"
(8 ( 1 /
(8 " (
( ! ! ( 1 / !
* # "
!( ( "
/ ( ( ( (
(
> (D 2
* # " (
(
( " !
(
D ( > (D
Page 39
-
( - " ! " "
C" 8 B
/ ! ( ! 5 C>/
! (
( .! ( ( ( ( ! ( !
( (
!
(
.
Page 40
-
( ? C" 8 B
Page 41
-
Page 42
-
0 " "
0 27
! ( ( #$ 4
0"
0 ! ( ( = !
" ! = 5 !
( ! ! !
"
( ( ( B.
4">
0
+ # 0 (
(
% & " ( ! !
? ! # 0 ( %H.H:I*+??:J 1>B.& +*** !
/3" ! ! - " !
0
/3"0 0 +*** 0 1 >B. /3". .
- /
-
( %(
& ( 0 ! ( * % & D'D ! !
E F
I
%H.H:I*+??:J 1 >B.& / ( ( ! ;! ! (
?A
! # A A A
(# A A A %( &
Page 45
-
# " "
4">
0
+ # 0 (
(
% & " ( ! !
& / '#
E4
F E F
? ! # 0 ( %H.H:I*+??:J 1>B.& +*** !
/3" ! ! - " !
0
/3"0 0 +*** 0 1 >B. /3". .
-
% 0 &
(
% 0< (&
( % .( (&
& ! "
##$%&'(($) * !
@ 0 !
& O 0 ! 2!
J ' 0 ! ! ( +1122 %LL ! ( 0 ! ! & % 345& +*** **+ +*** / 4 (MMLL 5 +* +?** EF
!
3
%
HHHHHHHHHHHHHHHHHHHHH >
(
Page 47
-
3 ( HHHHHHHHHHHHHHHHHHHHH
& + + ! ! , - ! ." /+('012
(& 0 D)# ,D !! (
& / D
-
! 0 ! D,-D
/
( % EF& /
DD
& + + + + ! , +, * !,03 4"
(& 0 DC D Q D ,D (
& 0 DD
& ! ***+ ( E2F
& 0 ! D,-D
( /
( %EF& /
DD
N 3! !
% * .
& ( % & DD 6 &7 $% 68 %
! & ' 0
E *9F ( " ( %(
& ( 0 ! ( * % & D'D ! !
E F
& + + - 5 /+,12 8
(& ++?* (
*+
& ( ( E,> F EF
& */ / " %& *R %
! &
& D ,-D
& 0 ! ( * % & E F
I
%H.H:I*+??:J 1 >B.& / ( ( ! ;! ! (
?A
Page 49
-
! # A A A
(# A A A %( &
& ! "
##$%&'(($) * !
0
/3"0 0 +*** 0 1 >B. /3". .
-
9 "
= ! ( ( #$ 3 ( $ 6 ( $
Page 51
-
9 #"
9
/ ! 0 ! "
9 27
! ( ( #
$ '
!
$ ! 0 0 $ "
!
$ ;
0
0"
= 0 ! = ! ! !
/ !
( !
#"
' " ! (
" (
* # # %0,,'& (
! ( (
0 0 / , " ! ! (
(
/ 00
0 0 00 %0,0&
!
Page 52
-
! %& ( () 0 0 (
' # # $#*+'#%
% &
0
" ( % &
>
)
( %
& " 4 () ': $'% , $,% ' ' $''%
' # (
S %0,&
% 00&
( $ #"
Page 53
-
#"(
" # # ' ( !
" 0 0 ! ! % & (
0 0 0 0# $!+ % 1 ( ( ( 0 0 "
( 0 0 2 ! ! 0 0 (
%
& ( " #" ! / 0 0 ( ( % (&
" 0 0 0 0 " (
( %&
()
) ( !
" 0 0
0 0 "
0 0>
(
()
( 5 !
0 0 ( ! " 0 0 ! / ( ( ( ( ( ( ( /
( ( ( "
Page 54
-
( * #"(
#"(
' # ' 0 0 %0,0&
() " / ( !
) ! (
(
4( %4& % !&
/ !
/ : " 1 ,() 0 ( () D( ()D = 5
Page 55
-
" 5 ( 0 ( () = ! 5 ! ( 0 5
" ( !
% 5&
' # ' #*+'# ( () () " 0
0 0 ' ' #*+' ( %
& ( " ( (! ! ( ! ( 1 ( !
( #"(
-
0" ( '""(
(
, + ! ! "
' ' $''% '
1 (
'
/
0 6
2
! ! ( 0 7 ( , 5 (
! () ( 5 ( ! (
" ( (!
! "
!
( (5 ! !
( (! "
3 ! ( !
0 ! " ( ! %
) &
(
!
( E(F ! () () ( 0 ( / %5& " 0 6
( %
& () ( ;!
! (
# ; !
Page 57
-
( () ( ' () (
( )! ! () (
() / () () ( ( () " (
( 5 ! %( ! & !
C
" () =
/
( ! !
() () () > % & =
() !
( 0" ( '""( (
8 B 8 (
" ! --
Page 58
-
( ( " ! % ( (& !
() SS 7
; !
# ( .
(
! !
" / ( (5 / ( (5
(
! 0 0 !
" + () ( ! !
( " ( / ( " !
'
%0,& () !
%/& ! 2/ 0, /
"
!( (
>. "
' '
Page 59
-
( % & 8 & 8 8 ""#
0" " #"( 27 (
##(
/
( 5
5 % !&
= /
: # ' ( " 1 ,()0 ( () = 5 " 5 ( 0 ( ()
0 ( () " ( () ( () ! 0 2
! ( ! ( "
Page 60
-
!
!
( !
( " (! ! !
! !
!
()
$ / %5 &$ % ( 0 0&$ 2 %
&$ $ 0 $ P$ 6 '$ "
$
$ "
-
( ) " #"( 27 ( " " "( "
##(
Page 62
-
0 #"
0 27
! ( ( #$ ( ()
0"
= ! E !F
( ( ()
! " ( ()
(
4">
( ()
+ ( () E3"/3"F !
/ %--4& 6 1,' . >/3 ! ! 5#
;! A HHHHHHHHHHHHHHHHHHHH
2 0 0
A 0 0#
2 A HHHHHHHHHHHHHHHHHHHHHHHHH6
;!
! 0 % 6&A HHHHHHHHHHHHHH6
2 A HHHHHHHHHHHHHHHHHHHHHHH
Page 63
-
# #"
4">
( ()
+ ( () E3"/3"F !
/ %--4& 6 1,' . >/3 ! ! 5#
;! A HHHHHHHHHHHHHHHHHHHH
2 0 0
A 0 0#
2 A HHHHHHHHHHHHHHHHHHHHHHHHH6
;!
! 0 % 6&A HHHHHHHHHHHHHH6
2 A HHHHHHHHHHHHHHHHHHHHHHH
& ! !
! 5 !,36 + ,+ /, ! ,36 1/4451
(& ( () D3"/3"D DD
& / D! /D ( >/3 ( ()
& ;! A @ # M**+7M***7 MM*+
2 0 0
A 0
# J?I9
2 A " 6 +** %
! &
;!
! 0% 6&A
2 A ' M**+ %! +
J?I9> +JN@# @ '
Page 64
-
9 "
= ! ( ( #$ '
!
$ ! 0 0 $ "
!
$ ;
0
Page 65
-
9 "
9
" (
0
! / ! !
9 27
! ( ( #
$ ! , 0 $ "
! $
!
0"
= 0 ! = = ! " 5 !
" (
!
" ;
" ( 2 (
! " , %4&
!! / . ( " ( ! " ( ( , # " ( "
, (
(
' ( ! 4 "!
! # 7 ++
7
7 (
% & ! : % 0& "
Page 66
-
/ , " ( ( ( !! =
& * " 5 " ( ( ' '
/
" ( ( 4(
" !
/ !
( , ( (
!
(
(
%&
"
! ( '
( !
"
"
++
7 6
/ ( 0 0 : " % & (
" (
/
! " () (
( 2
( %0,& *
Page 67
-
( + " ;
" " "#
4 ()
5 5
!
" ! ! " 4(
! ( " ! (
% &
" ( -
-
" ( % & (
Page 68
-
" (
" ! ! = ! !
$ " /
$ ! " ( >
( 5 !(
(
$ 5 " ( / (
4
"
% 4(& "
" !
!(
!
/
( : " ( " ( ( ) !
Page 69
-
( , " " "#
0 > "# & 8 & 8 8
(
2
! ! (
" 4( ( ( ( (
(5 " (
4 () 5 5
'
( !
"
( !
" 2 4( (
! (
Page 70
-
2
1 % !
& (
2
" ! ( /
/
C>.
" ( (
/ C>.
" (
(
( - 0 > "# & 8 & 8 8 (
0 > "# & " "
/ !
!
/
% & (
% 8
Page 71
-
8& (
/ !
" !! %
& 5 (
( G " ( ( (
/
( ! ) ( ( (
!
! (
( ? 0 > "# & " "
"# 8 8 " (
&
/
( ()
( / ! ! ! ( " (
Page 72
-
( 0 0 ( !
" ! () % & !
( % !
&
/ ( !
' # # "
" ! 5 !
> 00 ;! ( 0 0 ! = ! ( ( 0 0 ( %
>
$ & ' # "
(>( () " ! ( 0 0 (
$
( () = !
( "
! %
> & % ( ( ! !
&
!
2 ( "
( ()
1 ! ( ( () / ! ( %
!
& " ( (
( (
Page 73
-
( $ "# 8 8 " ( &
"# 8 :"
/ !
!
/ !
!
!
% &
/ ( G " ( (
/
! ) ( ( ( !
! (
Page 74
-
( %* "# 8 :"
0 "# 8 !#
( ! 8 ( ( ! ( + ( 8 B.
( ( !
" (
( % & 2 0, (
! (
% =& (
/
( ( 7 ( (
Page 75
-
( !
!
(
( % 8"2# "#
Page 76
-
0 % " ; &"#
0
0 27
! ( ( #$
0"
= ! " ( () ( = % 0 0
& ( 0, 0 = (
4">
+ 0
E! F% &
;! ( A HHHHHHHHHHHH 6 % J >&
@ 3! ( : +5&+5& "
%& ! 0*J ( () D3"/3"D
0 ! #
J MM** ! % & ! MMLL J
0 J** N**
Page 77
-
;! ! A 0#HHHHHHHHHHHHHHHHHHHHH6
( EF ! 0( # HHHHHHHHHHHHHHHHHHHHH6
J 3! (#HHHHHHHHHHHHHHHHHH
M 3! E! F
%--10H06"& ( E F ) = '!5
N 0 (
3 C>.
4 C>.
%1M*&
0 E" ,F (
E/3F EJF (
/ >?1666 ( NM*
-
:
0 ! %'1+& ! ! +?** ***+#
M*** %' 0& J M**+ %& + MMLL %! & J
46
()
0 E F
9 3! ( %?1666 ( NM*
-
:
0 ! %'1+& ! ! +?** ***+#
M*** %' 0& J M**+ %& + MMLL %! & J
46
()
0 E F
& + + ++ + /+'1 E F
(& +?** ***+ ?9+ E F
& ( E F
9 3! ( %B. /3". .
-
;! ( J ! 3"/3"A HHHHHHHHHHHHH %Q &
& !3 : 5 /31 /4;&1 &)& 0 EF
(& EC
, F
-
9 "
= ! ( ( #$ ! , 0 $ "
! $
!
Page 88
-
"
= ! ( ( #$
$ 3 '
! $ ! !
$ 3
$ 3 ( $ 6 ( $
$ '
!
$ ! 0 0 $ "
!
$ ;
0 $ ! , 0 $ "
! $
!
Page 89
-
Page 90
-
""# & " '""(
" 0 ' ! ( " ( ! ! (! (
27
! ( ( #
$ 3 0 ' $
1 $ 4 1 '
38 '' ( )
D -8 !
4 ))
Page 91
-
9 ""# & " '""(
9
" " ( ( (
0' %0'& , 0
9 27
! ( ( #
$ 3 0 ' $
1 $ 4 1 '
0"
( ) ( ! 0 ' ! ( ( ( 6 ! (
( ( (
""# & " '""(
0 ' %0'& ( , 0 " 0 ' ! >@ > 4
Page 92
-
' 0 ' 0 ' 5 ( 1 4 1 0
$ " +0 # ( !
= /;0 0 (!
" /; 0 0 ! (
$ , "
$ " #
( ( ( =
(
$ " # 5 " & 0 '
( % ""# & " '""(
Page 93
-
# ## " "
' (
! (
" ( ( #
$ 1 ( " ( ( "
( " ()
$ ; ( $ (
(
1 ( ( ! 3 $++% 3#$++#% 6
1 " 5 ! ( ( ( I*R
1 ( ! ( 2( %
1 & " ( # ( ( ( 5 "
! (
1 (
Page 94
-
( %% # ## " " 4""# (
$ ($ / ( $ / ! % &$ ( ( % (
&$ $ / (
$ $ /
1 !
$ / 4/( (
( $ , ( % (&$ $ / !
$ 6
Page 95
-
$ ( /
%K &
$ 0 ! ! (
$ $ / $ ( 5 $
( (
$
$ / 4/( (
$
$ 2( $ 4 $ 3 ( $ ( /
! %1?0&$ ! ' % '& ! %1?0&
# ## " " '#
" '
' / /
,
( ( ! / %+# & / ( (! %# & / ( ! ! E"
0F % & ! ! E" 0F % &
2
%
& "
!
! 0
( %&
2
!
" ,
! (! ( ( , ( ! (
Page 96
-
/ " (8 ( ; ( ! ; !
( / / 8 ( 8 (
( ( ! (8 (
( %) # ## " " '#
Page 97
-
Page 98
-
0 ) ## :
0 27
! ( ( #$ ( ! 1 4
0"
" /4
5 ! 1 4
4">
1 4 /4
" 5
"5 ( /4 1 4
+ " (
Page 99
-
# ) ## :
4">
1 4 /4
" 5
"5 ( /4 1 4
+ " (
& "
Page 100
-
9 "
= ! ( ( #$ 3 0 ' $
1 $ 4 1 '
Page 101
-
"
= ! ( ( #$ 3 0 ' $
1 $ 4 1 '
Page 102
-
4 = 6#(
+ 2
1 A
? 2
1 (A
@ 2 1 4 A
Page 103
-
+ 2
1 A
1 ( (
( / " ( ( / ;! ! !
%& (
? 2
1 (A
1
/ %& " 8 ( (5 ( !
@ 2 1 4 A
/ 1 4
"
Page 104
-
&"
" 0
/ 0 '" ' ' / 0' ( ( " '
' (
'
27
! ( ( #
$ ! / 0 ' $ ! / 0
' $ 6 / 0 '
0
! ! $ ! ( " '$ 3 " ' $ ! ( ' $ ( '
$ 6 ( ' !
!
38 * $ ( "+&
38 , ( ""&
D %8 , ( "1
38 ( "-+
Page 105
-
9 " '""(
9
"
! / 0 ' / 0 ' ( (
9 27
! ( ( #
$ ! / 0 ' $ ! / 0
' $ 6 / 0 '
0
! !
0"
( ) ! ( (
2
( / 0 ' !
( ( A
/ 0 '
/ ! ( !
Page 106
-
" / 0 ' #
$ , # '# 4 ( 0 !
! (
$ # ## 0 ( % & ( ( % &
$ # ( %& ( 6
$ *. # '
( %+
-
8 " '""(
/ 0 ' ( ( ( (
$ / 0 '
! ! !
$ /
( # 5 7
# (
%E =F&
$ / 0 '
( 7
/ 0 '
( 0 ' ( ( ; 0 ' %& %/
(& ,
( ! ( " ( ( 5
! ( / 0 ' "
(
Page 108
-
( %, ""( 8 " '""(
("
/ 0 ' !
"
&
, / 0 ' ! 0 ( / 0 '
&
, ( " ( (!
5 D!D (
Page 109
-
( %- 8 ' ("
(" :"#
/ 0 ' !
" ( ! ! " / 0 '
( ( " ( % &
" " ( : %! / > A&
%!
/ A& !(
" " ( % & (
(% & " ( ( ! ! ( " !
(
Page 110
-
( %? (" :"#
" '""(
" ( () ( " !#
$ 1 $ 1 ()#
$ ! 5
"
, ( / 0' ! #
+
? ,() @
" / (
EF "
!
Page 111
-
( %$ " '""(
" / 0 '
% ( & " % ( & ( " ! (! ( / (
0
" / 0' ( "
" ! (! ( / (
Page 112
-
( )* !& " "
0 ( !#
+ / 0 ' " ( "
( / 0' ( !
% !
5 &
? / 0 ' : / 0 " ( 5
(
@ / 0 '
( ( / 0 " ( 5
(
" ! #
+ ,() %&? %&@ 4 %&J .( %&
" (
/ 0 ' = 0 ! !
" ( ! (
Page 113
-
0 / 0 '
(%
( (5 & # ;0 ' %/
(
&
8
/ 0 ' ! #
$
$
# 0 ( ! " ( (
$ / # / 0 '( "
$ 0 # ( (
/ 0 "
0 ( % &
$ 0 % &
$ # .(
Page 114
-
9 "
= ! ( ( #$ ! / 0 ' $ ! / 0
' $ 6 / 0 '
0
! !
Page 115
-
9 4"# '""(
9
! " ' " '
/ ( ( 5 (
9 27
! ( ( #
$ ! ( " '$ 3 " '
0"
1 ! ! ) ! ! " ' = ! !# 2 ( "' ! A2
( " ' !
A
2 ! ( ( ( E( F ! ( 7 ( ( " ' #
$ ;! ( A
$ ;! ! A$ ;! 5 ( (
( ! ( ! A
$ ;! ! ! !
A
$ ;! ! ( 5 A
Page 116
-
/ " ' (
E( F " "' ( (
5 5 " ( ! (
" ' ! ( ; / 0
! / / E" F " ' 5 (
" ' ! 9 ##
$ " 5 B $ " , 1$ " '$ '(
B !$ C( "
0$
( ) ""( 8 # 4"# '""(
Page 117
-
" ' ( - 7
" ' !
5 5 / ( ( 5
! (
" &
-
( ) 4"# '""( ;
4"# 3# " ""# 9("# !5
/
" '
& ' + + & (
, (
5 .
7 ;! (
!
! " ! " " '
= ( #. & ' "
#
$ " $ $ ($ 3
> $ $
Page 119
-
( )% 0" 4"# 3# 4"# #"(
& 7 + +
!
! " ( ( ( 7 >7 7
7 C( " ' 5
# /
5 5
Page 120
-
( )) ;8( B
/
/ (
( " ( 5 4 (!
Page 121
-
( )+ 0" !2 3& 8 '"#< "
4"# '""( 8"
" ! !S ( # ( 6 (
?J I ! 6 ( ( C
4 ( (!
" ( ! ( E1(F (
!
/ . (! " ( "' ( % & ( " ' % ( & ( !
00 0 " 0 0 2 ( "
' ( (
Page 122
-
( ), "
4' " !"
4"# #8 ; D
1 ! ( " ' ( "
Page 123
-
1 " . ! /
( >
$ *
= U
E'(" .F % ,
E'( "B F& "
(
" ! " ( "U
E, " F ( ! 3( " 2( (! ( '(
$ *
! )
" '
( ;
P ( (
" ' #, " ' 1
! (
!(
(
% ! 5 & ! (( " ! "' #
Q ! !
Q ( ( 0
/ ( "' 1 '
"#
"
& " 0
( " ' " " '
Page 124
-
!
" !
,
! 5 ( 12 " 12 P ! ( () 12 1 0 #
$ " $ () $ ,! !
$ 0 %,( &
(
$ ,! (
= EF
! "E F ! ( (
( )- 4"# '""(G 4">
Page 125
-
Page 126
-
0 + 4"# '""(
0 27
! ( ( #$ ; $
; $ 0 S !$ 0 $ $ /
0"
" /4 " ' (
" " '
" ( /4
(
4"> " 4"# #(
+*** %;(& ( ( /4 C " ( ( "' S ;
+ 0 S ;
" ( ?*LL
0
4"> " B
" /4 C (
( ! ! ( " ( =
+
-
6 /3
LL ( ! ( ! + (
' (
!
!
5
( ?*LL !
" /3
( / ! ( (
? (
" ( =
>H00LL
@ 0 ) (
" - 3 ! 03
J ' (
4"> % >( 4&
= S (
+ 6 ! ! ! ( +***
? 2 ! S ( A2 ( ! A
Page 128
-
4"> ) 4"# 0&
A , 22 ! ( 2 ! !
; ! 1 > // ; ( ! " 46 // /4 C /4 " ( U 4 LL ( " ; B66 U 4 LL ; 31 ; 366 ( ! S
+ /
(
? = ( U 4 LL ! ( 2 ! ( (A
2 A
4"> + # 4&
( ( 3622 ( ,3
+ (
? ! /3 !
( %?*LL&
4"> , 4"8 4& :"" (
=
! 0
+ 6 /3 !
( %?*LL& 3 ( 1LL
? 3! /
@ 0
( ?*LL
J 3 % &
Page 129
-
# + 4"# '""(
4"> " 4"# #(
+*** %;(& ( ( /4 C " ( ( "' S ;
+ 0 S ;
" ( ?*LL
0
& 0 = +!* + 5 +
! " B
" /4 C (
( ! ! ( " ( =
+
-
6
3622
6 /3
LL ( ! ( ! + (
' (
!
!
5
( ?*LL !
" /3
( / ! ( (
& 0 = +!* + 5 -
(& 0 -
& 0 /3
& LL ( ! ( ! + (
= ! (( !!
! 5 ( ?*LL3 )(7 ( 7 !
/ LL ! (
& 0
; !
? (
" ( =
Page 131
-
>H00LL
& ! #
(& 0 !#>>
& / !
& ! ( ! (
& 0 ( ( (
& C ( ! (
@ 0 ) (
" - 3 ! 03
& 0 - + 5
(& 4 3
-
& 0 - 3 ! 03 (
! 5 ( ?*LL0 0 +***
& 0 %&
J ' (
& 0 (
(
' (
(& 0 ! %(
& 3 (
& C ( !
Page 132
-
4"> % >( 4&
= S (
+ 6 ! ! ! ( +***
& 0 = += +
! 5 ! 3 1000
(& 0
? 2 ! S ( A2 ( ! A
& 0 = , ! =
(& , 4(
= ! 5 E4 ! AF! EF
4"> ) 4"# 0&
A , 22 ! ( 2 ! !
; ! 1 > // ; ( ! " 46 // /4 C /4 " ( U 4 LL ( " ; B66 U 4 LL ; 31 ; 366 ( ! S
+ /
(
& 0 = += +
! 5 ! 3 20##
(& 0
Page 133
-
& 0 =
& 0 =
& 0
& C " 4#
! 5
= , 16:00 (time) = , 22:00
(time) 5? Berlin= Germany = Business Trip
& #
! 5 ? &&' Flight paid %
& 900 EUR Today
& 0
" ! (
& #
! 5 ? &&( Taxi 25 EUR Today
)& 0
Page 134
-
" !
& #
! 5 ? &&; Hotel 200 EUR
& 0
" !
? = ( U 4 LL ! ( 2 ! ( (A
2 A
& 0 % ! & !
" ( ; 331
" ; 4-411
5 ( ! (
(& 0 . % !&
& 0 /
& C ( ! ( /N
Page 135
-
4"> + # 4&
( ( 3622 ( ,3
+ (
& 0 = += = +
(&
& 0
? ! /3 !
( %?*LL&
& 0 = += ! !
=
(& 0 -
& 0 /3
! 5 , ! ! 3 20##
& 0 ! 03 ! ( +
& C ( ! ( /N
Page 136
-
4"> , 4"8 4& :"" (
=
! 0
+ 6 /3 !
( %?*LL& 3 ( 1LL
& 0 = += ! ! = !
(& 0 -
& 0 /3
! 5 , ! ! 3 20##! 2 0 BA## % LL !
(&
& 0
+ ! 03
:
& C ( ! ( /N
? 3! /
& 0 = += ! ! = + !
5 " ! + 0
(& 1LL
& 0 !?
/ ( ! ?
!
!
& C ( ! ( /N
Page 137
-
@ 0
( ?*LL
& 0 - 5
! 5 , & - 1000
(& 0
! 6 ?MM
J 3 % &
&
(& 0 5 ,"
" ! #
U 4 LL# 311/66
" 0# B66/66
" >
# 366/66
" ># @6/66
" 4> # 3@/41
" 4> # B66/66
/ # 4/C1
Page 138
-
9 "
= ! ( ( #$ ! ( " '$ 3 " '
Page 139
-
9 !"# " '""(
9
"
! ( ' ( ' !
. '
9 27
! ( ( #
$ ! ( ' $ ( '
$ 6 ( ' !
!
0"
1 ! ! ) ! ! ' 2 ' ! A 2
( ' !
A
'
/ ( ) )
! !
' ( !
$% ! ( !
( $%/
Page 140
-
2 ! ) 5 (
" ! (
$ # # 0
% )
&
$ & "
# ( (
$ ': # , )
$ # ) # ,
$ ## ( ( ( >
$ "
# ;
(
$ # /
!"# " ;
! " ( ' ( ) " >@ # ' #
$
% &
$ ! %& !
$
%
!
&
$ 7 % ( &
$
+ %
) ( &
Page 141
-
( )? !"# " ; 0"
!"# " ; "# :""
" " () " (
() ( " () 4
% &
( () " () ( (
%04>0'& () (
) 6 () ( () " ( ! !
Page 142
-
( )$ !"# " ; "# :""
!"# " ; :"" :& &"
" ! 4 ()( / / A " () ! () (
! C () ( / ! () ( : " !
5
() ! "( ( ()
Page 143
-
( +* !"# " ; :"" :& &"
!"# " " ""# !#"&
!
! = (!
( ( ( () ( ! " ! (
!
(
Page 144
-
( + !"# " ; ""# #"&
2 " ( (
! : ( ( /
) / / 7
(
0 () ' % 5& ( / ( (
Page 145
-
( + !"# " "
8# "#
! ( " ! ( !
"
" ( !#
$ 4 % &$
5
$ 3 ()
(> $ $ '
Page 146
-
( +% 8# "#
!"# " ("
" ! ! # !
5 (
" ( ( ' % '& ' ' % ''& ) % &
% /& (
'
!
Q !
(
+#+ 0 % '
& 5 ! ' '
( (
() () %( ( & 0 %0,&
() '
() #
( () () %0, &7 ()7
7 7 7
()
' # !
" ()
()
() !
Page 147
-
( / ( ( ! # (
' %'&
! ! () ' / , = % 5 &
%/&
! 1 %& ( = " !
': %& ) !
%''& () ! % &
Page 148
-
9 "
= ! ( ( #$ ! ( ' $ ( '
$ 6 ( ' !
!
Page 149
-
"
= ! ( ( #$ ! / 0 ' $ ! / 0
' $ 6 / 0 '
0
! ! $ ! ( " '$ 3 " ' $ ! ( ' $ ( '
$ 6 ( ' !
!
Page 150
-
4 = 6#(
+ " / 0 '
3. ?
? 4( (
@ 2 !
(
A
J " ' !
3. ?
M 2 " ' ! !
A
Page 151
-
N 3 '
I 3 ! !
Page 152
-
+ " / 0 '
" (
(
? 4( (
( " / 0 ' ( () / 0 '
(
@ 2 !
(
A
( " 5 " "
J " ' ! ; 0 '
; 0 '
" ' ! ; 0 '
M 2 " ' ! !
A
, > '( " !( !
Page 153
-
N 3 '
$ 0 6# ( (
$ 0 '# '
$ (
# C ! ! (
I 3 ! !
! % & ! % &
Page 154
