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%%  Beispiel 02-05-8 auf Seite 47.
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%%  Copyright (C) 2010 H. Voss
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\documentclass[]{article}
\pagestyle{empty}
\setlength\textwidth{194.59192pt}
\setlength\parindent{0pt}
\usepackage[utf8]{inputenc}

\usepackage{eurosym,array,booktabs}

\begin{document}
\begin{tabular}{@{}&gt;{\raggedright}p{4.5cm}@{\kern-30pt}*{6}{&gt;{\small}r}@{}}\toprule
\textit{Alternative 1}  &amp;  Investitions- &amp; Jahr\\[-2pt]
                        &amp;  zeitpunkt     &amp; 2006 &amp; 2007 &amp; 2008 &amp; 2010 &amp; 2010 \\
\cmidrule(lr){3-3}\cmidrule(lr){4-4}\cmidrule(lr){5-5}
                   \cmidrule(lr){6-6}\cmidrule(l){7-7}
Einf��hrungszahlungen   &amp; 0 &amp;      0 &amp;      0 &amp;      0 &amp;      0 &amp;      0 \\
Lfd. Personalzahlungen &amp; 0 &amp;  7.187 &amp;  7.187 &amp;  7.187 &amp;  7.187 &amp;  7.187 \\
Lfd. Zahlungen f��r \newline
Wartung/Systempflege   &amp; 0 &amp; 13.572 &amp; 13.572 &amp; 13.572 &amp; 13.572 &amp; 13.572\\
   \cmidrule[0.8pt](r){1-2}\cmidrule(lr){3-3}\cmidrule(lr){4-4}\cmidrule(lr){5-5}
   \cmidrule(lr){6-6}\cmidrule(l){7-7}
Gesamtzahlungen f��r die Investition
  &amp; 0 &amp; 20.759 &amp; 20.759 &amp; 20.759 &amp; 20.759 &amp; 20.759\\\bottomrule
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\multicolumn{7}{c}{\rule{0pt}{3ex}\small(Alle Angaben in \euro)}
\end{tabular}
\end{document}
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