$\begin{array}{l}\text{Rechenweg:}\\ \mathrm{50.000,00}€÷\mathrm{1,19}=\mathrm{42.016,81}€\\ \mathrm{50.000,00}€-\mathrm{42.016,81}€=\mathrm{7.983,19}€\\ \text{oder}\\ \mathrm{42.016,81}€\cdot 19÷100=\mathrm{7.983,19}€\end{array}$

$\begin{array}{l}\text{Buchungssatz:}\\ \begin{array}{l}\\ \text{6080 AWHW}\mathrm{42.016,81}€\text{ an}& 4400& \text{VE}\mathrm{50.000,00}€\\ 2600\text{ VORST}\mathrm{7.983,19}€\end{array}\end{array}$