$\text {Rechenweg:} \\ \color{660099}{10.000{,}00€ }\cdot \color{009999}{1{,}19}\,= \color{ff6600}{11.900{,}00€} \\ \color{ff6600}{11.900{,}00€}- \color{660099}{10.000{,}00€ }\,= \color{cc0000}{1.900{,}00€} \\\text {oder} \\ \color{660099}{10.000{,}00€}\cdot \color{009999}{19}\div \color{006400}{100}\,= \color{cc0000}{1.900{,}00€}$

$\def\arraystretch{1.25} \textrm{Buchungssatz:} \\\begin{array}{l} \\{2400 \textrm{ FO}\,\,\, \textcolor{ff6600}{11.900{,}00€}}&&&\textrm{an}&\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,5000&\textrm{UEFE}&\textcolor{660099}{10.000{,}00€} \\&&&&\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,4800&\textrm{UST}&\,\,\,\textcolor{cc0000}{1.900{,}00€} \end{array}$