$\\\text{Rechenweg:} \\ \color{660099}{4.000{,}00€}\cdot \color{009999}{1{,}19}\,= \color{ff6600}{4.760{,}00€} \\ \color{ff6600}{4.760{,}00€}- \color{660099}{4.000{,}00€}\,= \color{cc0000}{ 760{,}00€} \\\text {oder} \\ \color{660099}{4.000{,}00€}\cdo \color{009999}{19}\div \color{006400}{100}\,= \color{cc0000}{760{,}00€}$

$\def\arraystretch{1.25} \textrm{Buchungssatz:} \\\begin{array}{l} \\{2400 \textrm{ FO}\,\,\, \textcolor{ff6600}{4.760{,}00€}}&&&\textrm{an}&\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,5000&\textrm{UEFE}&\textcolor{660099}{4.000{,}00€} \\&&&&\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,4800&\textrm{UST}&\,\,\,\,\,\textcolor{cc0000}{760{,}00€} \end{array}$