$\text{Rechenweg:} \\ \textcolor{660099}{8.000{,}00€}\cdot \textcolor{009999}{1{,}19}\,= \color{ff6600}{9.520{,}00€} \\ \color{ff6600}{9.520{,}00€}-\color{660099}{8.000{,}00€}\,=\color{cc0000}{1.520{,}00€} \\\text{oder} \\ \color{660099}{8.000{,}00€}\cdot \color{009999}{19}\div \color{006400}{100}\,=\color{cc0000}{1.520{,}00€}$

$\def\arraystretch{1.25} \textrm{Buchungssatz:} \\\begin{array}{l} \\{2400 \textrm{ FO}\,\,\, \textcolor{ff6600}{9.520{,}00€}}&&&\textrm{an}&\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,5000&\textrm{UEFE}&\textcolor{660099}{8.000{,}00€} \\&&&&\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,4800&\textrm{UST}&\textcolor{cc0000}{1.520{,}00€} \end{array}$