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