$\text{Rechenweg:} \\ \color{ff6600}{50.000{,}00€}\div \color{009999}{1{,}19}\,= \color{660099}{42.016{,}81€} \\ \color{ff6600}{50.000{,}00€}- \color{660099}{42.016{,}81€}\,= \color{cc0000}{7.983{,}19€} \\\text {oder} \\ \color{660099}{42.016{,}81€}\cdot \color{009999}{19}\div \color{006400}{100}\,= \color{cc0000}{7.983{,}19€}$

$\def\arraystretch{1.25} \\\text{Buchungssatz:} \\\begin{array}{rcl} \\\ {2400 \text{ FO}}\,\,\,\,\,\, \color{ff6600}{50.000{,}00€}&&&\text{an}&\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,5000&\text{UEFE}& \color{660099}{42.016{,}81€} \\&&&&\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,4800&\text{UST}& \color{cc0000}{7.983{,}19€} \end{array}$