$\text{Rechenweg:} \\ \color{ff6600}{2.500{,}00€}\cdot \color{009999}{1{,}19}\,= \color{660099}{2.975{,}00€} \\ \color{660099}{2.975{,}00€}- \color{ff6600}{2.500{,}00€}\,= \color{cc0000}{475{,}00€} \\\text {oder} \\ \color{ff6600}{2.500{,}00€}\cdot \color{009999}{19}\div \color{006400}{100}\,= \color{cc0000}{475{,}00€}$

$\def\arraystretch{1.25} \text{Buchungssatz:} \\\begin{array}{l} \\\text {6000 \text{ AWR}}\,\,\,\,\,\,\,\,\,\,\, \color{ff6600}{2.500{,}00€} \,\,\,\,\,\text { an}&4400&\text{VE}\,\,\,\,\, \color{660099}{2.975{,}00€} \\{2600 \text{ VORST}}\,\,\,\,\,\,\,\,\,\,\,\color{cc0000}{475{,}00€} \end{array}$