gnucash/accounts/de_DE/acctchrt_skr04.gnucash-xea
Christian Stimming 810d65e460 Explicitly denote the encoding of the file in
the initial xml tag. Fixes problems in the new-file-wizard in
all non-C locales.


git-svn-id: svn+ssh://svn.gnucash.org/repo/gnucash/trunk@11908 57a11ea4-9604-0410-9ed3-97b8803252fd
2005-11-11 20:53:45 +00:00

6734 lines
202 KiB
XML

<?xml version="1.0" encoding="ISO-8859-1"?>
<gnc-account-example>
<gnc-act:title>
Kontenrahmen SKR04
</gnc-act:title>
<gnc-act:short-description>
Standardkontenrahmen SKR04 für die Unternehmensbuchhaltung
</gnc-act:short-description>
<gnc-act:long-description>
Dies ist ein nicht ganz vollständiger Industrie-Standardkontenrahmen SKR04 für die Buchhaltung in Unternehmen. Der SKR04 orientiert sich an den Positionen des Jahresabschlusses (Aktiva, Passiva, Erträge und Aufwendungen) und ist von daher besonders den Neueinsteigern der Unternehmensbuchhaltung zu empfehlen. Da sich diese Gliederung außerdem an die HGB-Vorschriften für Kapitalgesellschaften anlehnt, sollten insbesondere auch GmbH-Buchhalter diesen Kontenrahmen verwenden.
</gnc-act:long-description>
<gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
<gnc:account version="2.0.0">
<act:name>20. Jahres&#252;berschu&#223;/Jahresfehlbetrag</act:name>
<act:id type="guid">00363fa6340f307005ba0d755a738cd6</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:description>Achtung Summe 14+17+18+19</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aktiva</act:name>
<act:id type="guid">79b68c22ad98b86434e831c8d4403e06</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:description>Aktiva</act:description>
<act:slots>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>A. Anlageverm&#246;gen:</act:name>
<act:id type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
<act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>I. Immaterielle Verm&#246;gensgegenst&#228;nde:</act:name>
<act:id type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
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<slot:value type="frame"/>
</slot>
</act:slots>
<act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>1. Konzessionen, gewerbliche Schutzrechte und &#228;hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten;</act:name>
<act:id type="guid">a71a0c99a50f8b05134ca224bade9c5a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
<act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>EDV-Software</act:name>
<act:id type="guid">86bc920f63491212ae0f09cc889287fa</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0135</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
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<slot>
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<act:parent type="guid">a71a0c99a50f8b05134ca224bade9c5a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>2. Gesch&#228;fts- oder Firmenwert</act:name>
<act:id type="guid">da90e84e1a3258907057adbe8f2b0c7e</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
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</act:slots>
<act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gesch&#228;fts- oder Firmenwert</act:name>
<act:id type="guid">bac5921adbeff57928fcf857a75c3d04</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0150</act:code>
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<slot>
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<slot>
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<act:parent type="guid">da90e84e1a3258907057adbe8f2b0c7e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>3. Geleistete Anzahlungen</act:name>
<act:id type="guid">a2e1cc6b2718e77e3b373c72ef4fe1f1</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
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<slot>
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<act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>II. Sachanlagen:</act:name>
<act:id type="guid">b0da9482b394285e067d3993934f3d20</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
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</slot>
</act:slots>
<act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>1. Grundst&#252;cke, grundst&#252;cksgleiche Rechte und Bauten einschlie&#223;lich der Bauten auf fremden Grundst&#252;cken</act:name>
<act:id type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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<slot>
<slot:key>placeholder</slot:key>
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<slot>
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<slot>
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<slot:value type="frame"/>
</slot>
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<act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Unbebaute Grundst&#252;cke</act:name>
<act:id type="guid">6a50ccd356ca750eed029b193265c3ea</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0215</act:code>
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<slot>
<slot:key>placeholder</slot:key>
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<slot>
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<slot>
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</act:slots>
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</gnc:account>
<gnc:account version="2.0.0">
<act:name>Gesch&#228;ftsbauten</act:name>
<act:id type="guid">ee7ca67d4fe96710e7d43a19358e2d98</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0240</act:code>
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<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>tax-related</slot:key>
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</slot>
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<act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
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<gnc:account version="2.0.0">
<act:name>Andere Bauten</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>0260</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>tax-related</slot:key>
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</slot>
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<act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
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<gnc:account version="2.0.0">
<act:name>Au&#223;enanlagen</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>0310</act:code>
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<slot>
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<slot>
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<slot>
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<act:name>2. technische Anlagen und Maschinen</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
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<slot>
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<slot>
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<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
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<act:code>0400</act:code>
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<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>0520</act:code>
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<act:name>LKW</act:name>
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<act:commodity>
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<gnc:account version="2.0.0">
<act:name>Werkzeuge</act:name>
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<act:commodity>
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<act:code>0620</act:code>
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<act:name>B&#252;roeinrichtung</act:name>
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<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
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<slot>
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</slot>
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<gnc:account version="2.0.0">
<act:name>Geringwertige Wirtschaftsg&#252;ter bis 410&#164;</act:name>
<act:id type="guid">c15e061344f077bc0079a2bfaef71e27</act:id>
<act:type>ASSET</act:type>
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<cmdty:space>ISO4217</cmdty:space>
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<act:code>0670</act:code>
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<slot>
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<slot>
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</slot>
<slot>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot:value type="string"></slot:value>
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<slot>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot>
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<slot:value type="string"></slot:value>
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<slot>
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<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
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<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
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<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
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<slot>
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<slot:value type="frame"/>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot>
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<slot:value type="string"></slot:value>
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<slot>
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<slot:value type="frame"/>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
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<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
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<slot>
<slot:key>placeholder</slot:key>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
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<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
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<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot:value type="string">false</slot:value>
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<slot>
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<slot:value type="string"></slot:value>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot:value type="string">false</slot:value>
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<slot>
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<slot:value type="string"></slot:value>
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<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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<slot>
<slot:key>placeholder</slot:key>
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<slot>
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<slot:value type="string"></slot:value>
</slot>
<slot>
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<slot:value type="frame"/>
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<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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<slot>
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<slot:value type="string">false</slot:value>
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<slot>
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<slot:value type="string"></slot:value>
</slot>
<slot>
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<slot:value type="frame"/>
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<act:type>ASSET</act:type>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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<slot>
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<slot:value type="string">false</slot:value>
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<slot>
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<slot:value type="string"></slot:value>
</slot>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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<slot>
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<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot>
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<slot:value type="string"></slot:value>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot>
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<slot>
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<slot>
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<slot>
<slot:key>notes</slot:key>
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<slot>
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<slot>
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<slot>
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<slot>
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<cmdty:space>ISO4217</cmdty:space>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<slot>
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<slot:value type="string"></slot:value>
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<slot>
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<slot>
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<slot>
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<slot>
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<slot>
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<act:id type="guid">83e4a0f10a7af0a381e356e43d128694</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
<act:parent type="guid">3a1adb13388e09b93de9908fa4abded3</act:parent>
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<gnc:account version="2.0.0">
<act:name>Sonstige Zinsen und &#228;hnliche Ertr&#228;ge</act:name>
<act:id type="guid">e15f7231182d77142e9bfd639bd43818</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7100</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">3a1adb13388e09b93de9908fa4abded3</act:parent>
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<act:name>15. au&#223;erordentliche Ertr&#228;ge</act:name>
<act:id type="guid">b4d5f67affd1dcbd032b038e57b8bae4</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Au&#223;erordentliche Ertr&#228;ge</act:name>
<act:id type="guid">08c2f93665c41b5d371a96070a412f99</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7400</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
<act:parent type="guid">b4d5f67affd1dcbd032b038e57b8bae4</act:parent>
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<gnc:account version="2.0.0">
<act:name>2. Erh&#246;hung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
<act:id type="guid">e62facd0bbc6d68f9b2c49232b267878</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Bestandsver&#228;nderungen</act:name>
<act:id type="guid">3b1d8ac651a1dc743f91a2600d0c22d3</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4800</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">e62facd0bbc6d68f9b2c49232b267878</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>3. andere aktivierte Eigenleistungen</act:name>
<act:id type="guid">f87a63d0b49b3802e1147df04896412a</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>4. sonstige betriebliche Ertr&#228;ge</act:name>
<act:id type="guid">d80de8a6b208d833074b1392af4846dc</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstige betriebliche Ertr&#228;ge</act:name>
<act:id type="guid">53c47a361da634f9ec44ddfa59f366fc</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4830</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ertr&#228;ge aus Kursdifferenzen</act:name>
<act:id type="guid">e201f37082ccc5a8b95ceaed4c5fdfa4</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4840</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Erl&#246;se aus Verk&#228;ufen des Anlageverm&#246;gens 16% USt</act:name>
<act:id type="guid">2d442a5fd4638362f816a66bbfb751fd</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4845</act:code>
<act:description>(bei Buchgewinn)</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
<act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anlagenabg&#228;nge Sachanlagen</act:name>
<act:id type="guid">7f10923d3f9e558986c26e90660016d3</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4855</act:code>
<act:description>Restbuchwert bei Buchgewinn)</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Grundst&#252;cksertr&#228;ge</act:name>
<act:id type="guid">8f83179a6a19694a318d8b4a59c97e66</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4860</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sachbez&#252;ge 7% USt</act:name>
<act:id type="guid">e6eae229141608c126281a08a1c5a36b</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4941</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
<act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sachbez&#252;ge 16% USt</act:name>
<act:id type="guid">9d4f0c385ed8abb016c3f0eefbbe58ee</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4945</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
<act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Versicherungsentsch&#228;digungen</act:name>
<act:id type="guid">092475b72f63a304e6d035a89304bf4b</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4970</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Investitionszusch&#252;sse</act:name>
<act:id type="guid">34efbdd4bc3edd88e562b222f7c82ac8</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4975</act:code>
<act:description>(steuerpflichtig)</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Investitionszulagen</act:name>
<act:id type="guid">2f29e0b7ebd13f4317c24a40be53db94</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4980</act:code>
<act:description>(steuerfrei)</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>9. Ertr&#228;ge aus Beteiligungen</act:name>
<act:id type="guid">cc41d0e983f2567761440d1bbb338d4d</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>- davon aus verbundenen Unternehmen</act:name>
<act:id type="guid">37c1d906489c97e2ce5818f1c0eec9f7</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
<act:parent type="guid">cc41d0e983f2567761440d1bbb338d4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Ertr&#228;ge aus Beteiligungen</act:name>
<act:id type="guid">fd4c5a92695c1e085a15279334296b52</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7000</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">cc41d0e983f2567761440d1bbb338d4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm&#246;gens</act:name>
<act:id type="guid">9a1befef778bec82fd3b937f36dab60b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>13. Zinsen und &#228;hnliche Aufwendungen</act:name>
<act:id type="guid">520d4fe4b9623c8ada6422c4642bb320</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>- davon an verbundene Unternehmen</act:name>
<act:id type="guid">7c9d3e59c588e9d99b807edb939c036b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
<act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zinsen und &#228;hnliche Aufwendungen</act:name>
<act:id type="guid">1d672a0373208a45bfa8dc2d0e108eaa</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>7300</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Zinsaufwendungen f&#252;r kurzfristige Verbindlichkeiten</act:name>
<act:id type="guid">e96752ddcffd9da9b9ce96a1129debba</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
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<slot>
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<slot>
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<slot>
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<slot>
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<slot>
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<slot>
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<slot>
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<cmdty:space>ISO4217</cmdty:space>
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<slot>
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<act:code>6140</act:code>
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<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>6110</act:code>
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<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
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<slot>
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<slot:value type="string"></slot:value>
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<cmdty:space>ISO4217</cmdty:space>
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<act:code>6120</act:code>
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<act:code>6130</act:code>
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<slot:value type="string"></slot:value>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>6147</act:code>
<act:description>(z.B. Direktversicherungen)</act:description>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>6170</act:code>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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<slot>
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<slot>
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<slot>
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<act:commodity-scu>100</act:commodity-scu>
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<slot>
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<act:code>6200</act:code>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>6220</act:code>
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<slot>
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<act:code>6260</act:code>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
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<slot>
<slot:key>placeholder</slot:key>
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<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
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<slot>
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<slot:value type="frame"/>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>6280</act:code>
<act:description>(soweit un&#252;blich hoch)</act:description>
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<slot>
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<slot>
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<slot:value type="string"></slot:value>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>6281</act:code>
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<slot>
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<slot>
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<slot>
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<slot:value type="integer">1</slot:value>
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<cmdty:space>ISO4217</cmdty:space>
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<act:code>6285</act:code>
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<slot>
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<slot>
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<slot>
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<slot>
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<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
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<cmdty:space>ISO4217</cmdty:space>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>6300</act:code>
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<slot>
<slot:key>placeholder</slot:key>
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<slot>
<slot:key>notes</slot:key>
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<slot>
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<act:commodity-scu>100</act:commodity-scu>
<act:code>6305</act:code>
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<slot>
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<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6850</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
<slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
<act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nebenkosten des Geldverkehrs</act:name>
<act:id type="guid">b0ab2bbd01cab1d4b369eb0dd4270101</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6855</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nicht abziehbare Vorsteuer</act:name>
<act:id type="guid">71f1b527182b9ef4c3fd6904e8dc9193</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6860</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Anfangsbestand</act:name>
<act:id type="guid">5e9d2148169732e6e6b683afdfd62dca</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:description>Anfangsbestand</act:description>
<act:slots>
<slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Saldenvortr&#228;ge Sachkonten</act:name>
<act:id type="guid">8504f182e6d430e8c5425c1b36991e3a</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>9000</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Saldenvortr&#228;ge Debitoren</act:name>
<act:id type="guid">60b8ced4cfd00eebde5212398ee3d84a</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>9008</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Saldenvortr&#228;ge Kreditoren</act:name>
<act:id type="guid">ff9df4a3af144d00e5b614ea1d3e61a8</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>9009</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
<act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
</gnc:account>
</gnc-account-example>
<!-- Local variables: -->
<!-- mode: xml -->
<!-- End: -->