mirror of
https://github.com/Gnucash/gnucash.git
synced 2025-02-25 18:55:30 -06:00
20621 lines
792 KiB
XML
20621 lines
792 KiB
XML
<?xml version="1.0" encoding="UTF-8"?>
|
|
<gnc-account-example
|
|
xmlns="http://www.gnucash.org/XML/"
|
|
xmlns:act="http://www.gnucash.org/XML/act"
|
|
xmlns:addr="http://www.gnucash.org/XML/addr"
|
|
xmlns:bgt="http://www.gnucash.org/XML/bgt"
|
|
xmlns:billterm="http://www.gnucash.org/XML/billterm"
|
|
xmlns:book="http://www.gnucash.org/XML/book"
|
|
xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
|
|
xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
|
|
xmlns:cd="http://www.gnucash.org/XML/cd"
|
|
xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
|
|
xmlns:cust="http://www.gnucash.org/XML/cust"
|
|
xmlns:employee="http://www.gnucash.org/XML/employee"
|
|
xmlns:entry="http://www.gnucash.org/XML/entry"
|
|
xmlns:fs="http://www.gnucash.org/XML/fs"
|
|
xmlns:gnc="http://www.gnucash.org/XML/gnc"
|
|
xmlns:gnc-act="http://www.gnucash.org/XML/gnc-act"
|
|
xmlns:invoice="http://www.gnucash.org/XML/invoice"
|
|
xmlns:job="http://www.gnucash.org/XML/job"
|
|
xmlns:lot="http://www.gnucash.org/XML/lot"
|
|
xmlns:order="http://www.gnucash.org/XML/order"
|
|
xmlns:owner="http://www.gnucash.org/XML/owner"
|
|
xmlns:price="http://www.gnucash.org/XML/price"
|
|
xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
|
|
xmlns:slot="http://www.gnucash.org/XML/slot"
|
|
xmlns:split="http://www.gnucash.org/XML/split"
|
|
xmlns:sx="http://www.gnucash.org/XML/sx"
|
|
xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
|
|
xmlns:trn="http://www.gnucash.org/XML/trn"
|
|
xmlns:ts="http://www.gnucash.org/XML/ts"
|
|
xmlns:tte="http://www.gnucash.org/XML/tte"
|
|
xmlns:vendor="http://www.gnucash.org/XML/vendor">
|
|
|
|
<gnc-act:title>Kontenrahmen SKR04</gnc-act:title>
|
|
<gnc-act:short-description>Standardkontenrahmen SKR04, Abschlussgliederungsprinzip 2022</gnc-act:short-description>
|
|
<gnc-act:long-description>Version eines Kontenrahmes SKR04 für 2022. Mehr Informationen unter https://wiki.gnucash.org/wiki/De/SKR04</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>Root Account</act:name>
|
|
<act:id type="new">b2b63ab7698d4e5f878566b0f37e875e</act:id>
|
|
<act:type>ROOT</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>22. Konten zur statistischen Auswertung und internen Verrechnung</act:name>
|
|
<act:id type="new">49af65bf8f3c4644964d729947be5a79</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>Kto 9000-9999</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aktiva</act:name>
|
|
<act:id type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>Aktiva = Kapitalverwendung</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>A. Anlagevermögen</act:name>
|
|
<act:id type="new">c796f07e4b814abaa6234e903d3c48f7</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>I. Ausstehende Einlagen</act:name>
|
|
<act:id type="new">684aa331006a40d8bb4911448bd75fbc</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>SKR04 2022: 0001-0089</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>a) Kapitalgesellschaft</act:name>
|
|
<act:id type="new">5eed6b55d38f493cb9f2a56541d7d61a</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">684aa331006a40d8bb4911448bd75fbc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>b) Kommanditgesellschaft</act:name>
|
|
<act:id type="new">a5acafc6055344f495dc5ca29eb24b04</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">684aa331006a40d8bb4911448bd75fbc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausstehende Einlagen auf das Komplementär-Kapital, nicht eingefordert</act:name>
|
|
<act:id type="new">0dc3b95ad10e4e719702bbf9e0f96fc5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0050</act:code>
|
|
<act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausstehende Einlagen auf das Komplementär-Kapital, eingefordert</act:name>
|
|
<act:id type="new">a7e38f413ac546f1aa2850d011ba4d2c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0060</act:code>
|
|
<act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausstehende Einlagen auf das Kommandit-Kapital, nicht eingefordert</act:name>
|
|
<act:id type="new">8742df92a02a43ae86493fc36754f8f6</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0070</act:code>
|
|
<act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausstehende Einlagen auf das Kommandit-Kapital, eingefordert</act:name>
|
|
<act:id type="new">b526081f6bcd4d49acb11cc21c07b59c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0080</act:code>
|
|
<act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückständige fällige Einzahlungen auf Geschäftsanteile</act:name>
|
|
<act:id type="new">d6a2bf82ce4847b7b2b64088a88c6211</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0090</act:code>
|
|
<act:parent type="new">a5acafc6055344f495dc5ca29eb24b04</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>II. Ingangsetzung und Erweiterung des Geschäftsbetriebes</act:name>
|
|
<act:id type="new">17b4adb336cd4f909e24c900365521ab</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>SKR04 2022: 0095-0099</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>III. Immaterielle Vermögensgegenstände</act:name>
|
|
<act:id type="new">7d623db2889d432893f5eb393feb45fd</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>0100-0160</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
|
|
<act:id type="new">30395fb1b2564bb795c48368b768caee</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
|
|
<act:id type="new">a2a94f9c9e504e61b4f9036344b4662a</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0100</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">30395fb1b2564bb795c48368b768caee</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Konzessionen</act:name>
|
|
<act:id type="new">484bc314708b4cfa9691729801678402</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0110</act:code>
|
|
<act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewerbliche Schutzrechte</act:name>
|
|
<act:id type="new">60bd0373af54403188e7afbaf8305716</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0120</act:code>
|
|
<act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ähnliche Rechte und Werte</act:name>
|
|
<act:id type="new">d52f4cd609ec4a48b877d9734306232b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0130</act:code>
|
|
<act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>EDV-Software</act:name>
|
|
<act:id type="new">29338f0f47f94cf3afac14886f865196</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten</act:name>
|
|
<act:id type="new">5295c7de066d4643b752a2ed7005665d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0140</act:code>
|
|
<act:parent type="new">a2a94f9c9e504e61b4f9036344b4662a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. Geschäfts- oder Firmenwert</act:name>
|
|
<act:id type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäfts- oder Firmenwert</act:name>
|
|
<act:id type="new">7382727724f74b15933fa81eba4fb21b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0150</act:code>
|
|
<act:parent type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verschmelzungsmehrwert</act:name>
|
|
<act:id type="new">3279a07c9b2045b8a431bd9f7cd1e268</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0160</act:code>
|
|
<act:parent type="new">63ef7dd98c9a4d45a5a7bb2765c7ebd4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>04. Geleistete Anzahlungen</act:name>
|
|
<act:id type="new">ffed435e596342078bd2f5390e0c913c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anzahlungen auf immaterielle Vermögensgegenstände</act:name>
|
|
<act:id type="new">f16e1ab0ac3148b382eb8fe17c0407c3</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0170</act:code>
|
|
<act:parent type="new">ffed435e596342078bd2f5390e0c913c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anzahlungen auf Geschäfts-, Firmenwert</act:name>
|
|
<act:id type="new">c89a7ffa01684e66b8cbe9a71c6c529b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0179</act:code>
|
|
<act:parent type="new">ffed435e596342078bd2f5390e0c913c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Selbst geschaffene immaterielle Vermögensgegenstände</act:name>
|
|
<act:id type="new">818dba1ce44c490eafa1ca7abf0f1572</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7d623db2889d432893f5eb393feb45fd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Selbst geschaffene immaterielle Vermögensgegenstände</act:name>
|
|
<act:id type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0143</act:code>
|
|
<act:parent type="new">818dba1ce44c490eafa1ca7abf0f1572</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>EDV-Software</act:name>
|
|
<act:id type="new">70c9453528d34a69b91c7603f9bf2be4</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0144</act:code>
|
|
<act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Lizenzen und Franchiseverträge</act:name>
|
|
<act:id type="new">07887b9e589a4d5d900c9f05bfcb2569</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0145</act:code>
|
|
<act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Konzessionen und gewerbliche Schutzrechte</act:name>
|
|
<act:id type="new">67738145ae844c8d8afff740f4f57cc9</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0146</act:code>
|
|
<act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rezepte, Verfahren, Prototypen</act:name>
|
|
<act:id type="new">6020c2b3eaa444c6bf3fb240e1807d8f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0147</act:code>
|
|
<act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Immaterielle Vermögensgegenstände in Entwicklung</act:name>
|
|
<act:id type="new">529c0cabcf6249c493a817c63ae80cdd</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0148</act:code>
|
|
<act:parent type="new">a062f3a6ed814fbbac6687f6d6ffaec5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>IV. Sachanlagen</act:name>
|
|
<act:id type="new">e6bded99314b485fbf8b3bed0d491df1</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>0200-0795</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</act:name>
|
|
<act:id type="new">3f78a72859bc4b75a23392f7e4aa4957</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0200</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">e6bded99314b485fbf8b3bed0d491df1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:name>
|
|
<act:id type="new">0693fa2b9a094441b3553977f5a45fd1</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0210</act:code>
|
|
<act:parent type="new">3f78a72859bc4b75a23392f7e4aa4957</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unbebaute Grundstücke</act:name>
|
|
<act:id type="new">aaa16f9c9f5d4be9be30ff22086b577f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0215</act:code>
|
|
<act:parent type="new">0693fa2b9a094441b3553977f5a45fd1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücksgleiche Rechte</act:name>
|
|
<act:id type="new">2523516e41124d7c9363aba6a3de2099</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0220</act:code>
|
|
<act:description>(Erbbaurecht, Dauerwohnrecht)</act:description>
|
|
<act:parent type="new">0693fa2b9a094441b3553977f5a45fd1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücke mit Substanzverzehr</act:name>
|
|
<act:id type="new">378dc65725ff47d6a95c5f3f913e4c98</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0225</act:code>
|
|
<act:parent type="new">0693fa2b9a094441b3553977f5a45fd1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücksanteil des häuslichen Arbeitszimmers</act:name>
|
|
<act:id type="new">e4a837e194d04a38a8e19b15a0e40e6d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0229</act:code>
|
|
<act:parent type="new">0693fa2b9a094441b3553977f5a45fd1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bauten auf eigenen Grundstücken</act:name>
|
|
<act:id type="new">da4023042b784512be7c915075a973b8</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0230</act:code>
|
|
<act:parent type="new">3f78a72859bc4b75a23392f7e4aa4957</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstückswert bebauter Grundstücke</act:name>
|
|
<act:id type="new">12edd93ea9ea42b9a29cda0c18d9d3b1</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0235</act:code>
|
|
<act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäftsbauten</act:name>
|
|
<act:id type="new">267eeb5d2f8e442d8ed8c309ce330813</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0240</act:code>
|
|
<act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fabrikbauten</act:name>
|
|
<act:id type="new">fce56c120c8c43eb86155132fbfe98f5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0250</act:code>
|
|
<act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Bauten</act:name>
|
|
<act:id type="new">fea5b55f3f4545b59762d446af270fad</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0260</act:code>
|
|
<act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Garagen</act:name>
|
|
<act:id type="new">3fc1b3b9f34f4e60b58c46a28977da61</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0270</act:code>
|
|
<act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Außenanlagen für Geschäfts-, Fabrik- und andere Bauten</act:name>
|
|
<act:id type="new">4bb5fb3cb48b47e98ef43cda4854caf7</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0280</act:code>
|
|
<act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Hof- und Wegebefestigungen</act:name>
|
|
<act:id type="new">f5f12c8a2f6d49dca4b1df648b0e2e01</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0285</act:code>
|
|
<act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einrichtungen für Geschäfts-, Fabrik- und andere Bauten</act:name>
|
|
<act:id type="new">9a72a7a8329a4e01932eacab34a5915b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0290</act:code>
|
|
<act:parent type="new">da4023042b784512be7c915075a973b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wohnbauten</act:name>
|
|
<act:id type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0300</act:code>
|
|
<act:parent type="new">3f78a72859bc4b75a23392f7e4aa4957</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Garagen</act:name>
|
|
<act:id type="new">f2c24cbaa40a4b76aaeda65a7bfd62cf</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0305</act:code>
|
|
<act:parent type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Außenanlagen</act:name>
|
|
<act:id type="new">19e7115a2bb149ee927dbc3678b17739</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0310</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Hof- und Wegebefestigungen</act:name>
|
|
<act:id type="new">4035fd2408da474688f13fef9fb9f41f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0315</act:code>
|
|
<act:parent type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einrichtungen für Wohnbauten</act:name>
|
|
<act:id type="new">189ab48b5c0749b2884f86f2b3abd582</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0320</act:code>
|
|
<act:parent type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gebäudeteil des häuslichen Arbeitszimmers</act:name>
|
|
<act:id type="new">abd5b04420b14433a59ef770aac31979</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0329</act:code>
|
|
<act:parent type="new">4b5b2496e3294f2f9fc396aa656cf7a5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bauten auf fremden Grundstücken</act:name>
|
|
<act:id type="new">c871899826604685813bf577984fd44f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0330</act:code>
|
|
<act:parent type="new">3f78a72859bc4b75a23392f7e4aa4957</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäftsbauten</act:name>
|
|
<act:id type="new">87199e24c4e544a39889ccfb90382730</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0340</act:code>
|
|
<act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fabrikbauten</act:name>
|
|
<act:id type="new">4d209b8d28f9406383135db6c6115531</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0350</act:code>
|
|
<act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wohnbauten</act:name>
|
|
<act:id type="new">3e12ac87712348c69c7c9eb683b3ab03</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0360</act:code>
|
|
<act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Bauten</act:name>
|
|
<act:id type="new">6423532a80a84155bf259766928de558</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0370</act:code>
|
|
<act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Garagen</act:name>
|
|
<act:id type="new">5de84f98bbae4e898d8f6c213949761b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0380</act:code>
|
|
<act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Außenanlagen</act:name>
|
|
<act:id type="new">5da5a780845f4cb3ab3d217a3a98cc91</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0390</act:code>
|
|
<act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Hof- und Wegebefestigungen</act:name>
|
|
<act:id type="new">fadbfa680a5d46669f28c20bc9be5d51</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0395</act:code>
|
|
<act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einrichtungen für Geschäfts-, Fabrik-, Wohn- und andere Bauten</act:name>
|
|
<act:id type="new">b5867ab91eb541d4993968f862faed46</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0398</act:code>
|
|
<act:parent type="new">c871899826604685813bf577984fd44f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Technische Anlagen und Maschinen</act:name>
|
|
<act:id type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0400</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">e6bded99314b485fbf8b3bed0d491df1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Technische Anlagen</act:name>
|
|
<act:id type="new">c00545fe22bb4bd18b4f0eda6a6183c0</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0420</act:code>
|
|
<act:parent type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Maschinen</act:name>
|
|
<act:id type="new">ecb7def0010c4fe799d69b9485cd2dfc</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0440</act:code>
|
|
<act:parent type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Maschinengebundene Werkzeuge</act:name>
|
|
<act:id type="new">9cfd4fc177644560965ef93b78df5999</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0460</act:code>
|
|
<act:parent type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Betriebsvorrichtungen</act:name>
|
|
<act:id type="new">9695c6c8c2db4fada34fed2757ebc1ec</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0470</act:code>
|
|
<act:parent type="new">535c5f38cec848cdbf3630d6cdac4aeb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. Andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
|
|
<act:id type="new">28d429df37b347888310b0eb6a94aeac</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0500</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">e6bded99314b485fbf8b3bed0d491df1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Anlagen</act:name>
|
|
<act:id type="new">38b0449441b440c6b5191f0c10815840</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0510</act:code>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>PKW</act:name>
|
|
<act:id type="new">f3344b8cb1044d16aab021ec5f33862a</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0520</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>LKW</act:name>
|
|
<act:id type="new">7445ad0e2a3249ed8ff2b10d4cb217cf</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0540</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Transportmittel</act:name>
|
|
<act:id type="new">91c5e0ee04dd479098561aaede1a6555</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0560</act:code>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Werkzeuge</act:name>
|
|
<act:id type="new">d0fb04f1284b4a089f38847d42105601</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0620</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ladeneinrichtung</act:name>
|
|
<act:id type="new">879a9bc03d8c415a98b20cad387a88c9</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0640</act:code>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Büroeinrichtung</act:name>
|
|
<act:id type="new">828de3b1a69343f49deba9797becbb9f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0650</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gerüst- und Schalungsmaterial</act:name>
|
|
<act:id type="new">3036606584624de5908d26b441b0d329</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0660</act:code>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geringwertige Wirtschaftsgüter</act:name>
|
|
<act:id type="new">281769c4633e42059b86c61066493113</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0670</act:code>
|
|
<act:description>bis 800 € netto, bei mehrwertsteuerlichen Kleinunternehmen 952 € brutto</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">https://web.archive.org/web/20220929190523/https://www.haufe.de/finance/jahresabschluss-bilanzierung/grenze-fuer-geringwertige-wirtschaftsgueter-auf-800-eur-erhoeht_188_411044.html ; https://web.archive.org/web/20220629161540/https://www.invoiz.de/gwg-sonderregelung-fuer-kleinunternehmer/</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einbauten in fremde Grundstücke</act:name>
|
|
<act:id type="new">39f0961841d14d2fbac6a0933cd437f2</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0680</act:code>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Betriebs- und Geschäftsausstattung</act:name>
|
|
<act:id type="new">7afb9b109f994bfe97889de45fd39f8d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0690</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Betriebsausstattung</act:name>
|
|
<act:id type="new">7f22a86b12de476e9da4abf2e08a0f62</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0630</act:code>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäftsausstattung</act:name>
|
|
<act:id type="new">356ba64e175f4e59be5141553dc29766</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0635</act:code>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wirtschaftsgüter (Sammelposten)</act:name>
|
|
<act:id type="new">8de82a59ab654118823fb0d00b0ff483</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0675</act:code>
|
|
<act:parent type="new">28d429df37b347888310b0eb6a94aeac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>04. Geleistete Anzahlungen und Anlagen im Bau</act:name>
|
|
<act:id type="new">0db1a34f9dc549b8924331c9884da50c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0700</act:code>
|
|
<act:parent type="new">e6bded99314b485fbf8b3bed0d491df1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anzahlungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:name>
|
|
<act:id type="new">a14d517168454305ad836b9414b998cc</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0705</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäfts-, Fabrik- und andere Bauten im Bau auf eigenen Grundstücken</act:name>
|
|
<act:id type="new">3d8313e4daa64515b2aa5c625781fb91</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0710</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anzahlungen auf Geschäfts-, Fabrik- und andere Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten</act:name>
|
|
<act:id type="new">4197ad5de586420d80a86bc7c52a70e1</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0720</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wohnbauten im Bau auf eigenen Grundstücken</act:name>
|
|
<act:id type="new">8419cfb5bfa1431088c6d2d3251ffa31</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0725</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anzahlungen auf Wohnbauten auf eigenen Grundstücken und grundstücksgleichen Rechten</act:name>
|
|
<act:id type="new">20872029a4684aaba84f280c51c3951d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0735</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäfts-, Fabrik- und andere Bauten im Bau auf fremden Grundstücken</act:name>
|
|
<act:id type="new">092fbfa8e6794b8dbcac4e8b0bbcdc01</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0740</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anzahlungen auf Geschäfts-, Fabrik- und andere Bauten auf fremden Grundstücken</act:name>
|
|
<act:id type="new">6dc55432707247efa4b14b1669a64224</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0750</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wohnbauten im Bau auf fremden Grundstücken</act:name>
|
|
<act:id type="new">39fe73f002d14c2b9eb4f98b7b6c831d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0755</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anzahlungen auf Wohnbauten auf fremden Grundstücken</act:name>
|
|
<act:id type="new">e8e2fd7bd0644f6d8e620d534652931c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0765</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Technische Anlagen und Maschinen im Bau</act:name>
|
|
<act:id type="new">4c4881d300b44108ad233517979fbf86</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0770</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anzahlungen auf technische Anlagen</act:name>
|
|
<act:id type="new">1867adfb964f4b7cbd20df0722e4420c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0780</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau</act:name>
|
|
<act:id type="new">3a8751957d084a9b8937408d4cc68190</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0785</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
|
|
<act:id type="new">b57b02f4a68045ef99f7b272181f5c1c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0795</act:code>
|
|
<act:parent type="new">0db1a34f9dc549b8924331c9884da50c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>V. Finanzanlagen</act:name>
|
|
<act:id type="new">f1627af2565e4519bf1fb10c859fbdbc</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>Ausweis nach Restlaufzeit</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">0800-0999</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c796f07e4b814abaa6234e903d3c48f7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Anteile an verbundenen Unternehmen</act:name>
|
|
<act:id type="new">d13b600ac4544825a89009fb8fdf41a0</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0800</act:code>
|
|
<act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft</act:name>
|
|
<act:id type="new">3c6416af296f4829a773595f6bb5d311</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0809</act:code>
|
|
<act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anteile an verbundenen Unternehmen, Personengesellschaften</act:name>
|
|
<act:id type="new">e4e90939709e4d4dad98bbdd8eaf5cf1</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0803</act:code>
|
|
<act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anteile an verbundenen Unternehmen, Kapitalgesellschaften</act:name>
|
|
<act:id type="new">8881e8593254458a9ad94d6de8e867ee</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0804</act:code>
|
|
<act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Personengesellschaften</act:name>
|
|
<act:id type="new">f2264329db9a4c35a2d2fd4033472e3b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0805</act:code>
|
|
<act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anteile einer GmbH & Co. KG an einer Komplementär-GmbH</act:name>
|
|
<act:id type="new">c5ec05f906844197989fd8d14ca658c2</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0806</act:code>
|
|
<act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Kapitalgesellschaften</act:name>
|
|
<act:id type="new">f5f3f0fffbb246f1898be92d41c3a6cf</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0808</act:code>
|
|
<act:parent type="new">d13b600ac4544825a89009fb8fdf41a0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Ausleihungen an verbundene Unternehmen</act:name>
|
|
<act:id type="new">5a8d9004850d46b6a79d667abf797138</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0810</act:code>
|
|
<act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an verbundene Unternehmen, Personengesellschaften</act:name>
|
|
<act:id type="new">a8a799dcf8294f86865c24e70a8976f0</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0813</act:code>
|
|
<act:parent type="new">5a8d9004850d46b6a79d667abf797138</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften</act:name>
|
|
<act:id type="new">683b3df4c6254e259512ca12e8dae4d8</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0814</act:code>
|
|
<act:parent type="new">5a8d9004850d46b6a79d667abf797138</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an verbundene Unternehmen, Einzelunternehmen</act:name>
|
|
<act:id type="new">d3aa3f03f022462ea29d583a9b9d1a8d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0815</act:code>
|
|
<act:parent type="new">5a8d9004850d46b6a79d667abf797138</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. Beteiligungen</act:name>
|
|
<act:id type="new">03a3b0279598495e90fd0ebb56989cf0</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0820</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Beteiligung einer GmbH & Co.KG an einer Komplementär GmbH</act:name>
|
|
<act:id type="new">930d4c23f01c41bf8003e83a2f14054f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0829</act:code>
|
|
<act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Typisch stille Beteiligungen</act:name>
|
|
<act:id type="new">be3895cda3754c6aa53ad087070b4b95</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0830</act:code>
|
|
<act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Atypische stille Beteiligungen</act:name>
|
|
<act:id type="new">f59e38fe49a242699484ec323a975418</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0840</act:code>
|
|
<act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Beteiligungen an Kapitalgesellschaften</act:name>
|
|
<act:id type="new">41eb94f268204b6fa59e9e5b029dc678</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0850</act:code>
|
|
<act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Beteiligungen an Personengesellschaften</act:name>
|
|
<act:id type="new">9fdc3d3877cf4aabb512bcf43f495c6b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0860</act:code>
|
|
<act:parent type="new">03a3b0279598495e90fd0ebb56989cf0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>04. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
|
|
<act:id type="new">f6384c79d53343539335aecf58717e0f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0880</act:code>
|
|
<act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Personengesellschaften</act:name>
|
|
<act:id type="new">d98791607b574007bfe72b270592c680</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0883</act:code>
|
|
<act:parent type="new">f6384c79d53343539335aecf58717e0f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Kapitalgesellschaften</act:name>
|
|
<act:id type="new">40a40a4419434dafa85bf934af3bc3ab</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0885</act:code>
|
|
<act:parent type="new">f6384c79d53343539335aecf58717e0f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>05. Wertpapiere des Anlagevermögens</act:name>
|
|
<act:id type="new">05c61224ae49434786f4f9c797dbca05</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0900</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wertpapiere mit Gewinnbeiligungsansprüchen</act:name>
|
|
<act:id type="new">3ff47bf943c44499b6c35a6ca697a7f4</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0910</act:code>
|
|
<act:parent type="new">05c61224ae49434786f4f9c797dbca05</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Festverzinsliche Wertpapiere</act:name>
|
|
<act:id type="new">2956bdf2f92a463a8497b8e16182b972</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0920</act:code>
|
|
<act:parent type="new">05c61224ae49434786f4f9c797dbca05</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>06. Sonstige Ausleihungen</act:name>
|
|
<act:id type="new">703097da2ad54004aeae0beb7c62f185</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0930</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen</act:name>
|
|
<act:id type="new">9c0ba5256f004a969471692b927f63cf</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0940</act:code>
|
|
<act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an Gesellschafter</act:name>
|
|
<act:id type="new">1d7d5e1f296d47b5a5c22ed084e4b02a</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0960</act:code>
|
|
<act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an nahe stehende Personen</act:name>
|
|
<act:id type="new">862ff1edb9ba44759bb357ff26d73303</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0970</act:code>
|
|
<act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an GmbH-Gesellschafter</act:name>
|
|
<act:id type="new">9f7c9660632b4b99b6e36c578a4ddb03</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0961</act:code>
|
|
<act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an persönlich haftende Gesellschafter</act:name>
|
|
<act:id type="new">b8b5742688324a4bb51bd3609231fe34</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0962</act:code>
|
|
<act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an Kommanditisten</act:name>
|
|
<act:id type="new">7bf2ef31220b41c696972180a471ed60</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0963</act:code>
|
|
<act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausleihungen an stille Gesellschafter</act:name>
|
|
<act:id type="new">39dabfd50f8a4109ab8e76c997298b38</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0964</act:code>
|
|
<act:parent type="new">703097da2ad54004aeae0beb7c62f185</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>07. Genossenschaftsanteile zum langfristigen Verbleib</act:name>
|
|
<act:id type="new">3f40770bbee14d6ea56f978f6e14c28e</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0980</act:code>
|
|
<act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>08. Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</act:name>
|
|
<act:id type="new">049c9012c10148b7940e13a2ad6c8f2f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>0990</act:code>
|
|
<act:parent type="new">f1627af2565e4519bf1fb10c859fbdbc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>B. Umlaufvermögen</act:name>
|
|
<act:id type="new">5e2ef4a6c24048f591561318fc1cfd61</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>SKR04 2022:1000-1999</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>I. Vorräte</act:name>
|
|
<act:id type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>SKR04 2022: 1000-1199</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
|
|
<act:id type="new">5b303da3f1724e85913d777dfee9f258</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1000</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Unfertige Erzeugnisse, unfertige Leistungen (Bestand)</act:name>
|
|
<act:id type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1040</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unfertige Erzeugnisse</act:name>
|
|
<act:id type="new">1b3537caac414812ae7d14e76e80af98</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1050</act:code>
|
|
<act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unfertige Leistungen</act:name>
|
|
<act:id type="new">a88a511564b440caac84df4e642183c2</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1080</act:code>
|
|
<act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>In Ausführung befindl. Bauaufträge</act:name>
|
|
<act:id type="new">f439077fa9dd41ac8dedd518321ffcc3</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1090</act:code>
|
|
<act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>In Arbeit befindliche Aufträge</act:name>
|
|
<act:id type="new">525e5e55ba9c4efaa2fc55c6b1edf88f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1095</act:code>
|
|
<act:parent type="new">48e0ad4d5e54478197c5e66ae2a00f92</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. Fertige Erzeugnisse und Waren (Bestand)</act:name>
|
|
<act:id type="new">bd0ea639f4b74381902d835e30225298</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1100</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fertige Erzeugnisse (Bestand)</act:name>
|
|
<act:id type="new">f32735d0dd614d1ab55f0fa4e440d63f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1110</act:code>
|
|
<act:parent type="new">bd0ea639f4b74381902d835e30225298</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Waren (Bestand)</act:name>
|
|
<act:id type="new">0af3d5331d9c439f96f472f5151cdc28</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1140</act:code>
|
|
<act:parent type="new">bd0ea639f4b74381902d835e30225298</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>04. Geleistete Anzahlungen auf Vorräte</act:name>
|
|
<act:id type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1180</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geleistete Anzahlungen 7% Vorsteuer</act:name>
|
|
<act:id type="new">d29e00d7a7594301b2a83b3298355809</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1181</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geleistete Anzahlungen 16% Vorsteuer</act:name>
|
|
<act:id type="new">e300d15de8654a5595d589cc999c940a</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1184</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geleistete Anzahlungen 5% Vorsteuer</act:name>
|
|
<act:id type="new">be8971f6371241f0b9d4a07f2dfba7a5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1182</act:code>
|
|
<act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geleistete Anzahlungen 19% Vorsteuer</act:name>
|
|
<act:id type="new">08fff24846a14f54a4781ad2f95f2910</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1186</act:code>
|
|
<act:parent type="new">3cb6bf0d0d8d45b39f76def953b3cfe2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>05. Erhaltene Anzahlungen auf Bestellungen</act:name>
|
|
<act:id type="new">aad60618c32844068d1e3996c1148fef</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1190</act:code>
|
|
<act:description>(von Vorräten offen abgesetzt)</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9ee3826c4bf14eb6ae899fbac12300a5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>II. Forderungen und sonstige Vermögensgegenstände</act:name>
|
|
<act:id type="new">f24561b239234a55b226904fd16991ab</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>SKR04 2022: 1200-1299</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Forderungen aus Lieferungen und Leistungen</act:name>
|
|
<act:id type="new">404597d9239d4c24937a3b325acdba13</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1200</act:code>
|
|
<act:description>Debitorensammenkonto</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
|
|
<act:id type="new">d229950b9a28430e867899945599778d</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1210</act:code>
|
|
<act:description>ohne Kontokorrent</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen aus L+L allgem. Steuersatz oder eines Kleinunternehmers</act:name>
|
|
<act:id type="new">a837ebd193e94b4dae1390d470a29c70</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1215</act:code>
|
|
<act:description>Forderungen aus Lieferungen und
|
|
Leistungen zum allgemeinen Umsatzsteuersatz
|
|
oder eines Kleinunternehmers
|
|
(EÜR)</act:description>
|
|
<act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen aus L+L ermäßigt. Steuersatz</act:name>
|
|
<act:id type="new">b27cd166c8b34151b6121958d6b18d3c</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1216</act:code>
|
|
<act:description>Forderungen aus Lieferungen und
|
|
Leistungen zum ermäßigten Umsatzsteuersatz
|
|
(EÜR)</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderg. aus steuerfreien oder nicht steuerbaren steuerbaren L+L</act:name>
|
|
<act:id type="new">a11cf0bf43ef4921b4eb949a11a3f92a</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1217</act:code>
|
|
<act:description>Forderungen aus steuerfreien oder
|
|
nicht steuerbaren Lieferungen und
|
|
Leistungen (EÜR)</act:description>
|
|
<act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen aus L+L gemäß §24 UStG</act:name>
|
|
<act:id type="new">2ac74ac29c654fd79932dfc7e6e0de0f</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1218</act:code>
|
|
<act:description>Forderungen aus Lieferungen und
|
|
Leistungen nach Durchschnittssätzen
|
|
nach § 24 UStG (EÜR) - Land- & forstwirtsch. Durchsschnitt</act:description>
|
|
<act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto 1215 - 1218 bei Aufteilung der Forderungen nach Steuersätzen (EÜR)</act:name>
|
|
<act:id type="new">be81622201e843d5ad1ec5d7370117a0</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1219</act:code>
|
|
<act:parent type="new">d229950b9a28430e867899945599778d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen nach §11 Abs. 1 Satz 2 EStG für §4/3</act:name>
|
|
<act:id type="new">b13cc45875b5423fa3591fd182fa3850</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1220</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderg.a. Lieferungen/Leistungen <= 1 J</act:name>
|
|
<act:id type="new">a016debb61b84443b8a85c69256969ad</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1221</act:code>
|
|
<act:parent type="new">b13cc45875b5423fa3591fd182fa3850</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderg.a. Lieferungen/Leistungen > 1 J</act:name>
|
|
<act:id type="new">8b3ea7c6b2ad4b3ebbffccbf82049795</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1225</act:code>
|
|
<act:parent type="new">b13cc45875b5423fa3591fd182fa3850</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wechsel aus Lieferung und Leistung</act:name>
|
|
<act:id type="new">8a975a13e60f4197b3e2c764a73a7a32</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1230</act:code>
|
|
<act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wechsel a. Lieferungen/Leistungen <= 1 J</act:name>
|
|
<act:id type="new">ed297323cfed4df695a536ff4085e09f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1231</act:code>
|
|
<act:parent type="new">8a975a13e60f4197b3e2c764a73a7a32</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wechsel a. Lieferungen/Leistungen > 1 J</act:name>
|
|
<act:id type="new">49788b5fc9c7410f877c879c2c164ee5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1232</act:code>
|
|
<act:parent type="new">8a975a13e60f4197b3e2c764a73a7a32</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wechsel a. Lieferungen/Leistungen, bundesbankfähig</act:name>
|
|
<act:id type="new">7157a7f8dd214032bbba45d5ab85248e</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1235</act:code>
|
|
<act:parent type="new">8a975a13e60f4197b3e2c764a73a7a32</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zweifelhafte Forderungen</act:name>
|
|
<act:id type="new">08e205b82d624193ac4cd3d12a1b822e</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1240</act:code>
|
|
<act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zweifelhafte Forderungen (<= 1 Jahr)</act:name>
|
|
<act:id type="new">997e7a9638724cd8b026e81af65665b9</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1241</act:code>
|
|
<act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zweifelhafte Forderungen (> 1 Jahr)</act:name>
|
|
<act:id type="new">660323f982224261aa2f94fdda1214ba</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1245</act:code>
|
|
<act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einzelwertberichtigung Forderung (<= 1J)</act:name>
|
|
<act:id type="new">d0038e1e2c5f4947947c104d461d5fa3</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1246</act:code>
|
|
<act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einzelwertberichtigung Forderung (> 1J)</act:name>
|
|
<act:id type="new">c715fe71fde744859fbb7d4f29f60200</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1247</act:code>
|
|
<act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschalwertberichtigung Forderg. < 1J</act:name>
|
|
<act:id type="new">2353029875fd442f9675338479418fca</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1248</act:code>
|
|
<act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschalwertberichtigung Forderg. > 1J</act:name>
|
|
<act:id type="new">951b08c5f2294f4c97cbf918a6651cb1</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1249</act:code>
|
|
<act:parent type="new">08e205b82d624193ac4cd3d12a1b822e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen aus L+L gg. Gesellschafter</act:name>
|
|
<act:id type="new">040eb1ed025f4677834d7af048052281</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1250</act:code>
|
|
<act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderg. aus L+L gg.Gesellschafter <= 1 J</act:name>
|
|
<act:id type="new">3a27dfb1819a4238b57d5290042040c4</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1251</act:code>
|
|
<act:parent type="new">040eb1ed025f4677834d7af048052281</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderg. aus L+L gg.Gesellschafter > 1 J</act:name>
|
|
<act:id type="new">392338cd2e98490fbbc3281057924554</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1255</act:code>
|
|
<act:parent type="new">040eb1ed025f4677834d7af048052281</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto zu sonstigen Vermögensgegenständen bei Buchungen über Debitorenkonto</act:name>
|
|
<act:id type="new">16c0ab73c1234a839a168dc89d6f7380</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1258</act:code>
|
|
<act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto 1221-1229, 1250-1257, 1270-1279, 1290-1297 bei Aufteilung Debitorenkonto</act:name>
|
|
<act:id type="new">411e39fc3d844205b4c6a3b6a84cb2ac</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1259</act:code>
|
|
<act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen aus Lieferungen und Leistungen</act:name>
|
|
<act:id type="new">cd16c85a6a5c45f09050e9c87229d451</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1201</act:code>
|
|
<act:parent type="new">404597d9239d4c24937a3b325acdba13</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Forderungen gegen verbundene Unternehmen</act:name>
|
|
<act:id type="new">249f49a38278482f8a14c60371a4dc2d</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1260</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gg. verbundene UN <= 1 J</act:name>
|
|
<act:id type="new">6e64138b1fde437eb591cc07b2bfbaac</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1261</act:code>
|
|
<act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gg. verbundene UN > 1 J</act:name>
|
|
<act:id type="new">6a158251d01a4b9bab3d5392f5e91477</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1265</act:code>
|
|
<act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Besitzwechsel gegen verbund. Unternehmen</act:name>
|
|
<act:id type="new">529418fc50674e0b986d76af2f22602a</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1266</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Besitzwechsel gegen verbundene UN <= 1J</act:name>
|
|
<act:id type="new">c37464d82899413c9aa7b8dc783f0404</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1267</act:code>
|
|
<act:parent type="new">529418fc50674e0b986d76af2f22602a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Besitzwechsel gegen verbundene UN > 1J</act:name>
|
|
<act:id type="new">cdbad91f34794ad48ec881899e1c72d7</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1268</act:code>
|
|
<act:parent type="new">529418fc50674e0b986d76af2f22602a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Besitzwechs.gg.verb.UN, bundesbankfähig</act:name>
|
|
<act:id type="new">55ba78a854244e1ebe0337e0cc12c300</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1269</act:code>
|
|
<act:parent type="new">529418fc50674e0b986d76af2f22602a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen aus L+L gg. verbundene UN</act:name>
|
|
<act:id type="new">1eaf9d5d2b4b4d42b6d8d36d5397e3fb</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1270</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen aus L+L gg. verbund. UN <= 1J</act:name>
|
|
<act:id type="new">2dda7a4aad0e4865b4ee8aa8dce23bc9</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1271</act:code>
|
|
<act:parent type="new">1eaf9d5d2b4b4d42b6d8d36d5397e3fb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen aus L+L gg. verbund. UN > 1J</act:name>
|
|
<act:id type="new">3525ed13074f46fca2aba59b47955688</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1275</act:code>
|
|
<act:parent type="new">1eaf9d5d2b4b4d42b6d8d36d5397e3fb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>WB Forderungen gg. verbundene UN <= 1 J</act:name>
|
|
<act:id type="new">c303fcf05ced4665b3533f474fb11bfd</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1276</act:code>
|
|
<act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>WB Forderungen gg. verbundene UN > 1J</act:name>
|
|
<act:id type="new">3ceb8a20b3e2474ea8c0f262d00ccee7</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1277</act:code>
|
|
<act:parent type="new">249f49a38278482f8a14c60371a4dc2d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
|
|
<act:id type="new">d4f7d3b7e26f47b38f01669709a45018</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1280</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderg. gg. UN mit Beteiligg.verh. <= 1 J.</act:name>
|
|
<act:id type="new">f96278bd160b4d84ad0d5e8a3d9c3e2c</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1281</act:code>
|
|
<act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderg. gg. UN mit Beteiligg.verh. > 1 J</act:name>
|
|
<act:id type="new">f54d889447aa4726b522e06c3c387331</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1285</act:code>
|
|
<act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Besitzwechsel gg.UN m. Beteiligungsverh.</act:name>
|
|
<act:id type="new">ad6889aec0124f0a9f5681fce9853121</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1286</act:code>
|
|
<act:description>Besitzwechsel gegen Unternehmen,
|
|
mit denen ein Beteiligungsverhältnis
|
|
besteht</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Besitzwechsel gg.UN m.Beteiligg.verh. <= 1 J</act:name>
|
|
<act:id type="new">3fe51914323845f3b6fc93b364d7f98b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1287</act:code>
|
|
<act:parent type="new">ad6889aec0124f0a9f5681fce9853121</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Besitzwechsel gg.UN m.Beteiligg.verh. > 1 J</act:name>
|
|
<act:id type="new">5838b83076654be2b4be80c0bd8ba64c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1288</act:code>
|
|
<act:parent type="new">ad6889aec0124f0a9f5681fce9853121</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Besitzwechsel gg.UN m.Beteiligg.verh.bbf</act:name>
|
|
<act:id type="new">c793acb47e514a09b6814a8d0f2cd7bc</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1289</act:code>
|
|
<act:parent type="new">ad6889aec0124f0a9f5681fce9853121</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderg. L+L gg.UN m. Beteiligungsverh.</act:name>
|
|
<act:id type="new">a35642971da34d199561b922cf9ca007</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1290</act:code>
|
|
<act:description>Forderungen aus Lieferungen und
|
|
Leistungen gegen Unternehmen,
|
|
mit denen ein Beteiligungsverhältnis
|
|
besteht</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderg. L+L gg.UN m.Beteiligg.verh. <= 1 J</act:name>
|
|
<act:id type="new">bbad987faf8046e5956de006a623f1fd</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1291</act:code>
|
|
<act:parent type="new">a35642971da34d199561b922cf9ca007</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderg. L+L gg.UN m.Beteiligg.verh. > 1 J</act:name>
|
|
<act:id type="new">2062e10a7cfd4bc088faed47de56a6e2</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1295</act:code>
|
|
<act:parent type="new">a35642971da34d199561b922cf9ca007</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>WB Forderg.gg.UN m.Beteiligg.verh. b.1J</act:name>
|
|
<act:id type="new">33f8aeab5c484bd98e25f5a4d4e0037f</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1296</act:code>
|
|
<act:description>Wertberichtigungen auf Forderungen
|
|
gegen Unternehmen, mit
|
|
denen ein Beteiligungsverhältnis
|
|
besteht</act:description>
|
|
<act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>WB Forderg.gg.UN m.Beteiligg.verh. g.1J</act:name>
|
|
<act:id type="new">c6d4183fefc848b1be9307c537f0aa5e</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1297</act:code>
|
|
<act:parent type="new">d4f7d3b7e26f47b38f01669709a45018</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausstehende Einlagen auf das gezeichnete Kapital, eingefordert</act:name>
|
|
<act:id type="new">bc60f489a43443cb9c436db99afea6d8</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1298</act:code>
|
|
<act:description>Forderungen, nicht eingeforderte ausstehende Einlagen s. Konto 2910</act:description>
|
|
<act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Eingeforderte Nachschüsse</act:name>
|
|
<act:id type="new">8c856ecd95244b8c8968657a00a47e3d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1299</act:code>
|
|
<act:description>Gegenkonto 2929</act:description>
|
|
<act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>04. Sonstige Vermögensgegenstände</act:name>
|
|
<act:id type="new">b25c021412f24bff876d7b01a5c93495</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1300</act:code>
|
|
<act:description>SKR04 2022: 1300-1499</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">f24561b239234a55b226904fd16991ab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Vermögensgegenstände</act:name>
|
|
<act:id type="new">3f0bab0effee43d7a91e7179c4f33939</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1300</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Vermögensgegenstände (b.1 J)</act:name>
|
|
<act:id type="new">8803371a96484ffca0089ac8ad9571ad</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1301</act:code>
|
|
<act:parent type="new">3f0bab0effee43d7a91e7179c4f33939</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Vermögensgegenstände (g.1 J)</act:name>
|
|
<act:id type="new">415ee58aec8e4d8899a6166877f814c2</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1305</act:code>
|
|
<act:parent type="new">3f0bab0effee43d7a91e7179c4f33939</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen Vorstandsmitglieder und Geschäftsführer</act:name>
|
|
<act:id type="new">2f3adabd59f14f6aafd8aa9cee78e6e3</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1310</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gg. Geschäftsf.(b.1J)</act:name>
|
|
<act:id type="new">a7251d0ef7ad4786aa442d573831c71c</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1311</act:code>
|
|
<act:parent type="new">2f3adabd59f14f6aafd8aa9cee78e6e3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gg. Geschäftsf.(g.1J)</act:name>
|
|
<act:id type="new">14de0badbc53438aad95632b025f6efe</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1315</act:code>
|
|
<act:parent type="new">2f3adabd59f14f6aafd8aa9cee78e6e3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen Aufsichtsrats- und Beirats-Mitglieder</act:name>
|
|
<act:id type="new">532faca91d4e41468d010e0a395d31aa</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1320</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gg. Aufsichtsratsm. (b.1 J)</act:name>
|
|
<act:id type="new">4d1ae9c66b434e9ea30cba11b7649ac8</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1321</act:code>
|
|
<act:parent type="new">532faca91d4e41468d010e0a395d31aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gg. Aufsichtsratsm. (g.1 J)</act:name>
|
|
<act:id type="new">51ae0a60cb1c44ed9ec0494dc1369d42</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1325</act:code>
|
|
<act:parent type="new">532faca91d4e41468d010e0a395d31aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen Gesellschafter</act:name>
|
|
<act:id type="new">43a197994285489493affd43324c4ce8</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1330</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gg. Gesellschafter (b.1J)</act:name>
|
|
<act:id type="new">2da80c8ca4884e56a381c98d37c2efda</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1331</act:code>
|
|
<act:parent type="new">43a197994285489493affd43324c4ce8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gg. Gesellschafter (g.1J)</act:name>
|
|
<act:id type="new">7cdecf0942af4fbe84e9fd9519db781b</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1335</act:code>
|
|
<act:parent type="new">43a197994285489493affd43324c4ce8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</act:name>
|
|
<act:id type="new">52f2a2234e5543ed9fc6b598359a3d9f</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1340</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen Personal (bis 1Jahr)</act:name>
|
|
<act:id type="new">6a8e79f925ed4164b88cee068699973f</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1341</act:code>
|
|
<act:parent type="new">52f2a2234e5543ed9fc6b598359a3d9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen Personal (g. 1Jahr)</act:name>
|
|
<act:id type="new">734a11359e574ab08bcd2cddcf16860c</act:id>
|
|
<act:type>RECEIVABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1345</act:code>
|
|
<act:parent type="new">52f2a2234e5543ed9fc6b598359a3d9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kautionen</act:name>
|
|
<act:id type="new">b2dc4269854e48f9b3c6f8a63d3545e0</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1350</act:code>
|
|
<act:description>gezahlte Kautionen</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kautionen (bis 1 J)</act:name>
|
|
<act:id type="new">e43475276195487bb18d3c738de3dbb2</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1351</act:code>
|
|
<act:parent type="new">b2dc4269854e48f9b3c6f8a63d3545e0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kautionen (g. 1 J)</act:name>
|
|
<act:id type="new">009ca3a6066b41cb8c479f28884d383d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1355</act:code>
|
|
<act:parent type="new">b2dc4269854e48f9b3c6f8a63d3545e0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen</act:name>
|
|
<act:id type="new">a2b23be80140416fadb60280eba69db3</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1360</act:code>
|
|
<act:description>Ausgereichte Darlehen</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen bis 1 Jahr</act:name>
|
|
<act:id type="new">c0728f4bae5a4960816f520e596bacdd</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1361</act:code>
|
|
<act:parent type="new">a2b23be80140416fadb60280eba69db3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen g. 1 Jahr</act:name>
|
|
<act:id type="new">4d57d18a826e4d0bb294175132b64f08</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1365</act:code>
|
|
<act:parent type="new">a2b23be80140416fadb60280eba69db3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Durchlaufende Posten</act:name>
|
|
<act:id type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1370</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdgeld</act:name>
|
|
<act:id type="new">ec931bbbd1154a69a21d78510363ee87</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1374</act:code>
|
|
<act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Agenturwarenabrechnung</act:name>
|
|
<act:id type="new">c3132ae9cd8c4e37955dfaa2c641fa01</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1375</act:code>
|
|
<act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ansprüche aus Rückdeckungsversicherungen</act:name>
|
|
<act:id type="new">a64ca07fd8a641aba2cb70348a6d793f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1378</act:code>
|
|
<act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachträglich abziehbare Vorsteuer nach § 15a Abs. 2 UStG</act:name>
|
|
<act:id type="new">4c7d9bd52fac4b68b4d51d95e4f99fba</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1376</act:code>
|
|
<act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zurückzuzahlende Vorsteuer nach § 15a Abs. 2 UStG</act:name>
|
|
<act:id type="new">69d6dd289df8426dac67fff4c19794f0</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1377</act:code>
|
|
<act:parent type="new">a3dc003ff5c04f30bcd2061165e7ca8d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>GmbH-Anteile zum kurzfristigen Verbleib</act:name>
|
|
<act:id type="new">c28a51cda1b94eac96d863e92a774b40</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1390</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Genossenschaftsanteile zum kurzfristigen Verbleib</act:name>
|
|
<act:id type="new">93ca23936ced497c9b8d146095b4795c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1395</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachträglich abziehbare Vorsteuer, §15a UStG, bewegliche Wirtschaftsgüter</act:name>
|
|
<act:id type="new">e928c97789c646b9b74d08e85fd62fe4</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1396</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zurückzuzahlende Vorsteuer, §15a UStG, bewegliche Wirtschaftsgüter</act:name>
|
|
<act:id type="new">9f35f5edd75144b0b992b7b5c6fa58d9</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1397</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachträglich abziehbare Vorsteuer, §15a UStG, unbewegliche Wirtschaftsgüter</act:name>
|
|
<act:id type="new">69e812bc82fa44adb76d75aa3f738b52</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1398</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zurückzuzahlende Vorsteuer, §15a UStG, unbewegliche Wirtschaftsgüter</act:name>
|
|
<act:id type="new">8ad1540a27694c788d7b290b2c2fd51d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1399</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuerforderungen</act:name>
|
|
<act:id type="new">6e4b8cc0f3804dbabe1a70bc4058beab</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1420</act:code>
|
|
<act:description>gegen das Finanzamt</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>USt-Forderungen Vorjahr</act:name>
|
|
<act:id type="new">4ca64dc61d2e4a4f9d8f4288037b2919</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1422</act:code>
|
|
<act:parent type="new">6e4b8cc0f3804dbabe1a70bc4058beab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>USt-Forderungen frühere Jahre</act:name>
|
|
<act:id type="new">6d0ec1ee2c1c43ffa9820a5d4e905b3a</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1425</act:code>
|
|
<act:parent type="new">6e4b8cc0f3804dbabe1a70bc4058beab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen aus entrichteten Verbrauchsteuern</act:name>
|
|
<act:id type="new">45d8f7b6bd034d68b4cb17882db840a5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1427</act:code>
|
|
<act:parent type="new">6e4b8cc0f3804dbabe1a70bc4058beab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vorsteuer im Folgejahr abziehbar</act:name>
|
|
<act:id type="new">eb9e993ae1d5451a9687e8f31ff38f29</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1434</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerüberzahlungen</act:name>
|
|
<act:id type="new">0a847715689b4abeb9af7e97ef65f78f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1435</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuererstattungsanspruch gegenüber anderen EG-Ländern</act:name>
|
|
<act:id type="new">ec6d4b4d0df7448293406d1fd2741b22</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1440</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Körperschaftsteuerrückforderungen</act:name>
|
|
<act:id type="new">a372949b4ed046c7a4e5fa253c138e0d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1450</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</act:name>
|
|
<act:id type="new">6379f0b8eee4480388931e2b5d4f5c49</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1456</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geldtransit</act:name>
|
|
<act:id type="new">7222473e49bf4c179d279e52be3333ec</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1460</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto Vorsteuer §4/3 EStG</act:name>
|
|
<act:id type="new">3739ba0db987435d98bca8f885680ca7</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1480</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Auflösung Vorsteuer aus Vorjahr §4/3 EStG</act:name>
|
|
<act:id type="new">0003bab1181d455c927fcca1b1592b93</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1481</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vorsteuer aus Investitionen §4/3 EStG</act:name>
|
|
<act:id type="new">f64b4a2d911a4ea4850f729fd26c3ca5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1482</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto für Vorsteuer nach Durchschnittssätzen für §4 Abs. 3 EStG</act:name>
|
|
<act:id type="new">ee2f045c0f9a41bab51baa7d82ac86ab</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1483</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnungskonto Gewinnermittlung §4/3 EStG, nicht ergebniswirksam</act:name>
|
|
<act:id type="new">e84795a0a26f4ec5a1334a720c8cf3f8</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1486</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnungskonto Ist-Versteuerung</act:name>
|
|
<act:id type="new">ab6de63b4993489db264cff96d1e546c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1490</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitoren-Konto</act:name>
|
|
<act:id type="new">9a4ca55b3a8e490cacc0457d197fee26</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1495</act:code>
|
|
<act:parent type="new">ab6de63b4993489db264cff96d1e546c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Überleitung Kostenstellen</act:name>
|
|
<act:id type="new">296b56e9d90540bf8619dbd8ff2e7504</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1498</act:code>
|
|
<act:parent type="new">ab6de63b4993489db264cff96d1e546c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Neutralisierung ertragswirksamer Sachverhalte für § 4 Abs. 3 EStG</act:name>
|
|
<act:id type="new">bbe39dde957145eb8c9226c8d0300547</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1491</act:code>
|
|
<act:parent type="new">ab6de63b4993489db264cff96d1e546c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen Gesellschaft/Gesamthand</act:name>
|
|
<act:id type="new">e9428c4d9d6f42358f6a3498d759ec9b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1494</act:code>
|
|
<act:parent type="new">ab6de63b4993489db264cff96d1e546c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen GmbH-Gesellschafter</act:name>
|
|
<act:id type="new">3b3c0be6de86427996d587d0c2b8e891</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1307</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit bis 1 Jahr</act:name>
|
|
<act:id type="new">c6c9a1a5fd3f4115acdfac79c470760f</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1308</act:code>
|
|
<act:description>Forderungen gegen GmbH-Gesellschafter</act:description>
|
|
<act:parent type="new">3b3c0be6de86427996d587d0c2b8e891</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit größer 1 Jahr</act:name>
|
|
<act:id type="new">981e9f032e5647528447d672ab847dea</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1309</act:code>
|
|
<act:description>Forderungen gegen GmbH-Gesellschafter</act:description>
|
|
<act:parent type="new">3b3c0be6de86427996d587d0c2b8e891</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen persönlich haftende Gesellschafter</act:name>
|
|
<act:id type="new">b529a835c4814ae798730876f3de9e16</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1317</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit bis 1 Jahr</act:name>
|
|
<act:id type="new">6ce204c9c5a9441fb06ba309baa667da</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1318</act:code>
|
|
<act:description>Forderungen gegen persönlich
|
|
haftende Gesellschafter</act:description>
|
|
<act:parent type="new">b529a835c4814ae798730876f3de9e16</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit größer 1 Jahr</act:name>
|
|
<act:id type="new">0f5a61184f884658979e72ee5c1258ca</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1319</act:code>
|
|
<act:description>Forderungen gegen persönlich
|
|
haftende Gesellschafter</act:description>
|
|
<act:parent type="new">b529a835c4814ae798730876f3de9e16</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</act:name>
|
|
<act:id type="new">0cac05e8010c465c811631637c9ffecf</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1327</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit bis 1 Jahr</act:name>
|
|
<act:id type="new">74b3ec6ff9b34001b0041ea671a42fe2</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1328</act:code>
|
|
<act:description>Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</act:description>
|
|
<act:parent type="new">0cac05e8010c465c811631637c9ffecf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit größer 1 Jahr</act:name>
|
|
<act:id type="new">e8b6956f248744f78e235fd262915c9a</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1329</act:code>
|
|
<act:description>Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</act:description>
|
|
<act:parent type="new">0cac05e8010c465c811631637c9ffecf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen typisch stille Gesellschafter</act:name>
|
|
<act:id type="new">de1d6f7aacdc4e90a80837e75835e277</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1337</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit bis 1 Jahr</act:name>
|
|
<act:id type="new">fae18e99c49e4593b505e8e53e7953d6</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1338</act:code>
|
|
<act:description>Forderungen gegen typisch stille
|
|
Gesellschafter</act:description>
|
|
<act:parent type="new">de1d6f7aacdc4e90a80837e75835e277</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit größer 1 Jahr</act:name>
|
|
<act:id type="new">590fec8ad3ea4a2fba99e22e198320f3</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1339</act:code>
|
|
<act:description>Forderungen gegen typisch stille
|
|
Gesellschafter</act:description>
|
|
<act:parent type="new">de1d6f7aacdc4e90a80837e75835e277</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ansprüche aus betrieblicher Altersversorgung und Pensionsansprüche (Mitunternehmer)</act:name>
|
|
<act:id type="new">0eddd9f16b37465fbec14cc8637496fd</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1349</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz</act:name>
|
|
<act:id type="new">bac02be8291a4233ad105b983e914ca1</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1369</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vermögensgegenstände zur Erfüllung von Pensionsrückstellungen
|
|
und ähnlichen Verpflichtungen zum langfristigen Verbleib</act:name>
|
|
<act:id type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1380</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vermögensgegenstände zur Saldierung mit Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</act:name>
|
|
<act:id type="new">1c6a71e4cf524788a6a3f6b0c731ec93</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1381</act:code>
|
|
<act:parent type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vermögensgegenstände zur Erfüllung von mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen</act:name>
|
|
<act:id type="new">8f5350e7b3364379adf82c06e80d4156</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1382</act:code>
|
|
<act:parent type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vermögensgegenstände zur Saldierung mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen nach § 246 Abs. 2 HGB</act:name>
|
|
<act:id type="new">fda258a9f0d149e1a923cee228724a9b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1383</act:code>
|
|
<act:parent type="new">7db98b3a8b7843a8ac8c59fec8f447ac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungen gegen Arbeitsgemeinschaften</act:name>
|
|
<act:id type="new">bc34bca81a844eeaba14c0de371a398e</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1391</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Genussrechte</act:name>
|
|
<act:id type="new">8f5f0e89c1f54c41b1675f5ab48f124e</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1393</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen</act:name>
|
|
<act:id type="new">0310d7ec4ed241f6a12ab5a6754e3fd3</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1394</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuern Inland</act:name>
|
|
<act:id type="new">b0ed6c97ddc64322b527ab987d56317d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1400</act:code>
|
|
<act:description>UstVa Zl. 55, Kz. 66</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K66</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer 7%</act:name>
|
|
<act:id type="new">4ca1d295615e43539c7c29da9a3d32d3</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1401</act:code>
|
|
<act:description>UstVa Zl. 55, Kz. 66</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K66</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b0ed6c97ddc64322b527ab987d56317d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer 16%</act:name>
|
|
<act:id type="new">7a7df434ce734475a47744b7a0ab0539</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1405</act:code>
|
|
<act:description>UstVa Zl. 55, Kz. 66</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K66</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b0ed6c97ddc64322b527ab987d56317d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer 19%</act:name>
|
|
<act:id type="new">48d4b745685f48a0aa945abe5294b6ac</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1406</act:code>
|
|
<act:description>UstVa Zl. 55, Kz. 66</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K66</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b0ed6c97ddc64322b527ab987d56317d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
|
|
<act:id type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1402</act:code>
|
|
<act:description>UstVa Zl. 56, Kz. 61</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K61</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer 5 %</act:name>
|
|
<act:id type="new">8bf5995ee08a47d1b46e4f84c9bbeb86</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1403</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K61</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19 %</act:name>
|
|
<act:id type="new">7eac53d4d5fe4dfbbd8d5bc89374fcce</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1404</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K61</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer 16 %</act:name>
|
|
<act:id type="new">b9123f2f05294f1fa0c87413cd3f7e3d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1405</act:code>
|
|
<act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer 19 %</act:name>
|
|
<act:id type="new">57f76e62995d4e66853da02e87200512</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1407</act:code>
|
|
<act:parent type="new">8915ea108dbe4a858e6dfaa69d8d6e61</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vorsteuer nach allgemeinen Durchschnittsätzen</act:name>
|
|
<act:id type="new">14b966799b3d40cb87bfdb38238ab3af</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1407</act:code>
|
|
<act:description>UstVa Zl. 59, Kz. 63</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K63</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer nach §13b UStG</act:name>
|
|
<act:id type="new">a2e7b007f4b6438491be5e8af7bba588</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1408</act:code>
|
|
<act:description>UstVa Zl. 58, Kz. 67</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K67</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer nach §13b UStG 16%</act:name>
|
|
<act:id type="new">cd6084bf8990473899448d4adb32f2d5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1409</act:code>
|
|
<act:parent type="new">a2e7b007f4b6438491be5e8af7bba588</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufzuteilende Vorsteuer</act:name>
|
|
<act:id type="new">eee5042cfc944be292b8d3875f60f77e</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1410</act:code>
|
|
<act:description>teilw. privat genutze Anschaffungen (?)</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufzuteilende Vorsteuer 7%</act:name>
|
|
<act:id type="new">3d0089a08a7340a69a002f66327cf7db</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1411</act:code>
|
|
<act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
|
|
<act:id type="new">84f815571ae74b2080076f9ee585f332</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1412</act:code>
|
|
<act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufzuteilende Vorsteuer 16%</act:name>
|
|
<act:id type="new">cef78b08ecf341b7859b69b3f07784cf</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1415</act:code>
|
|
<act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufzuteilende Vorsteuer 19%</act:name>
|
|
<act:id type="new">6a5484e4e2724822be4114726de7671d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1416</act:code>
|
|
<act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufzuteilende Vorsteuer nach §§13a/13b UStG</act:name>
|
|
<act:id type="new">11314f6c506d4cd5b1792bd3604dfd97</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1417</act:code>
|
|
<act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufzuteilende Vorsteuer nach §§13a/13b UStG 16 %</act:name>
|
|
<act:id type="new">05da75e28f22440a801519f7b9bd09c2</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1418</act:code>
|
|
<act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19 %</act:name>
|
|
<act:id type="new">7c0f1d234a7342eca2bb64a953c523de</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1413</act:code>
|
|
<act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufzuteilende Vorsteuer 5 %</act:name>
|
|
<act:id type="new">60bdaeb12ad24542ae2e312a3eeb5a94</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1414</act:code>
|
|
<act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufzuteilende Vorsteuer nach §§ 13a und 13b UStG 19 %</act:name>
|
|
<act:id type="new">9983e57d1afa4faa92d32db3d68fd334</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1419</act:code>
|
|
<act:parent type="new">eee5042cfc944be292b8d3875f60f77e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:name>
|
|
<act:id type="new">b63f13e409724c07991a206e0dcb65b4</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1431</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne UStId-Nr</act:name>
|
|
<act:id type="new">e7274977c9614c1c8dd9c9fcdceafa7c</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1432</act:code>
|
|
<act:description>UstVa Zl. 61, Kz. 59</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K59</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
|
|
<act:id type="new">4b13549246be4d7f83d9d661f05fae36</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1433</act:code>
|
|
<act:description>UstVa Zl. 57, Kz. 62</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K62</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</act:name>
|
|
<act:id type="new">aae2387025494843989e957faed1316a</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1436</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderung gegenüber Bundesagentur für Arbeit</act:name>
|
|
<act:id type="new">e74534f597a64ca38d823ecb63cd9896</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1457</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vorsteuer nach allgemeinen Durchschnittssätzen UStVA Kz. 63</act:name>
|
|
<act:id type="new">118cda812a9b40209d33ee1706a60589</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1484</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wirtschaftsgüter des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</act:name>
|
|
<act:id type="new">04e645953f04434ca853d81e5891afcb</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1487</act:code>
|
|
<act:parent type="new">b25c021412f24bff876d7b01a5c93495</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>III. Wertpapiere</act:name>
|
|
<act:id type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>1500-1549</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Anteile an verbundenen Unternehmen (Umlaufvermögen)</act:name>
|
|
<act:id type="new">3ad456fc10454876adafa77d125c835d</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1500</act:code>
|
|
<act:parent type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
|
|
<act:id type="new">1869ed7ca5a840d786b94cb07934ab85</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1504</act:code>
|
|
<act:parent type="new">3ad456fc10454876adafa77d125c835d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. sonstige Wertpapiere</act:name>
|
|
<act:id type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1510</act:code>
|
|
<act:parent type="new">2f733f0b84c04534b4f2ceea0830e5e3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Finanzwechsel</act:name>
|
|
<act:id type="new">dd7532c9dbda49b48abe6bb81c32da71</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1520</act:code>
|
|
<act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
|
|
<act:id type="new">95a418425e9043a0b99cf82f9c43862e</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1525</act:code>
|
|
<act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
|
|
<act:id type="new">e9389dc963d64dbfa5fa27c6d41e9ba6</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1530</act:code>
|
|
<act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Schecks</act:name>
|
|
<act:id type="new">22a87047cc354d1fa3d229988c61e697</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1550</act:code>
|
|
<act:parent type="new">eaae8e1f8bbe4391ac731786ee1e263a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</act:name>
|
|
<act:id type="new">68e5746d19584887bd387b75fcf1fbb1</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>1550-1899</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>last-num</slot:key>
|
|
<slot:value type="string">1</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">5e2ef4a6c24048f591561318fc1cfd61</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kasse</act:name>
|
|
<act:id type="new">f5f43c03a14f4fc79b7447100265a89b</act:id>
|
|
<act:type>CASH</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1600</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>last-num</slot:key>
|
|
<slot:value type="string">1</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nebenkasse 1</act:name>
|
|
<act:id type="new">42ccb82938994d3aa2bab661a878d1b6</act:id>
|
|
<act:type>CASH</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1610</act:code>
|
|
<act:parent type="new">f5f43c03a14f4fc79b7447100265a89b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nebenkasse 2</act:name>
|
|
<act:id type="new">64973f95e5be4343b9d36d20bd61c9c7</act:id>
|
|
<act:type>CASH</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1620</act:code>
|
|
<act:parent type="new">f5f43c03a14f4fc79b7447100265a89b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bank (Postbank)</act:name>
|
|
<act:id type="new">abe46224571647ef99d1247ee242ec6e</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1700</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bank (Postbank 1)</act:name>
|
|
<act:id type="new">0897063643d3487a935ddad2908dfb7c</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1710</act:code>
|
|
<act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bank (Postbank 2)</act:name>
|
|
<act:id type="new">cea0396f3a8b428892f3f30ce7c1462c</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1720</act:code>
|
|
<act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bank (Postbank 3)</act:name>
|
|
<act:id type="new">8fcaed181fde406781933d01e239c270</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1730</act:code>
|
|
<act:parent type="new">abe46224571647ef99d1247ee242ec6e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>LZB-Guthaben</act:name>
|
|
<act:id type="new">577eda3fd535434d82ed171e706f56ae</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1780</act:code>
|
|
<act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bundesbankguthaben</act:name>
|
|
<act:id type="new">7bf3253297854db9b1285ff157718ddf</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1790</act:code>
|
|
<act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bank</act:name>
|
|
<act:id type="new">797da87bb2a947a491a65016d8d8215b</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:non-standard-scu />
|
|
<act:code>1800</act:code>
|
|
<act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bank 1</act:name>
|
|
<act:id type="new">eed7a29acb524dc9813d099618270ac6</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1810</act:code>
|
|
<act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bank 2</act:name>
|
|
<act:id type="new">16f1f3fdd9d141c4b1d851a3b3c474a4</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1820</act:code>
|
|
<act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bank 3</act:name>
|
|
<act:id type="new">b014fe71485c4c48bffe3877f8071ede</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1830</act:code>
|
|
<act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bank 4</act:name>
|
|
<act:id type="new">519dcb5291de446ab4d74129161f31bc</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1840</act:code>
|
|
<act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bank 5</act:name>
|
|
<act:id type="new">90064eea75cb45f4bfa738845de7c790</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1850</act:code>
|
|
<act:parent type="new">797da87bb2a947a491a65016d8d8215b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
|
|
<act:id type="new">d76a02d7924640fdb57e09055c36a273</act:id>
|
|
<act:type>BANK</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1890</act:code>
|
|
<act:description>(nicht im Finanzmittelfonds enthalten)</act:description>
|
|
<act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
|
|
<act:id type="new">4acf14daf03e4146992e397af2c8a10b</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1895</act:code>
|
|
<act:description>(nicht im Finanzmittelfonds enthalten)</act:description>
|
|
<act:parent type="new">68e5746d19584887bd387b75fcf1fbb1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>C. Rechnungsabgrenzungsposten Umlaufvermögen</act:name>
|
|
<act:id type="new">c281571348424519bc566b9eb38ad480</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>Rechnungsabgrenzungsposten</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">1900-1999</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8b812bf92e4745b5ba8ce130f9d29aeb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aktive Rechnungsabgrenzung</act:name>
|
|
<act:id type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1900</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c281571348424519bc566b9eb38ad480</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</act:name>
|
|
<act:id type="new">6fd5b5a425d44037a780d70904f071d5</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1920</act:code>
|
|
<act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen</act:name>
|
|
<act:id type="new">f9073e0f70db4ed39ea8f1f00ad9c676</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1930</act:code>
|
|
<act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Damnum/Disagio</act:name>
|
|
<act:id type="new">5896f95c7f574265b0139f983ef38085</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1940</act:code>
|
|
<act:parent type="new">5a8ccbebc4c3426f82f82a35a4dcb30e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abgrenzung aktive latente Steuern</act:name>
|
|
<act:id type="new">27276fc51d0f4e0696a688fc7fc5c8a2</act:id>
|
|
<act:type>ASSET</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>1950</act:code>
|
|
<act:description>§274 HGB</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">WertaufholungsGEBOT in Handelsbilanz - WertaufholungsVERBOT in Steuerbilanz</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c281571348424519bc566b9eb38ad480</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Passiva</act:name>
|
|
<act:id type="new">c3aa052be19846e3a390d0d90d14327b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>Passiva = Kapitalherkunft</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>A. Eigenkapital</act:name>
|
|
<act:id type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c3aa052be19846e3a390d0d90d14327b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>a) Personengesellschaft</act:name>
|
|
<act:id type="new">2861bd56a52746acb9b4c50efe75a825</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>I. Kapital / Vollhafter / Einzelunternehmer</act:name>
|
|
<act:id type="new">f3f84c050390410898fb4b6d78dbcbae</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>Personengesellschaften</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Festkapital</act:name>
|
|
<act:id type="new">a19ca761687940829d12319c1a81b7b4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2000</act:code>
|
|
<act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Variables Kapital</act:name>
|
|
<act:id type="new">1e49b0e2496845f885c62d7a2a81be46</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2010</act:code>
|
|
<act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gesellschafter-Darlehen</act:name>
|
|
<act:id type="new">12fe15e918784f6b930730c4f3ccf8de</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2020</act:code>
|
|
<act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kapital (fester Anteil nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">64ebe3bd6601455ea1645343118bbbee</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2001</act:code>
|
|
<act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kapital (variabler Anteil, nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">228cfe57238e4ef7ba6e0601db66d7f2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2011</act:code>
|
|
<act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Eigenkapital Einzelunternehmer (zur freien Verfügung)</act:name>
|
|
<act:id type="new">6b44e707c1d54d7c8c85215bf4fe7554</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2030</act:code>
|
|
<act:parent type="new">f3f84c050390410898fb4b6d78dbcbae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>II. Kapital / Teilhafter</act:name>
|
|
<act:id type="new">8d5f67944dc84237a58a2e85d17b5cef</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>Kommanditisten</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kommandit-Kapital</act:name>
|
|
<act:id type="new">4fafa75279ad40d7b5a09a8a224e70ca</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2050</act:code>
|
|
<act:parent type="new">8d5f67944dc84237a58a2e85d17b5cef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verlustausgleichskonto</act:name>
|
|
<act:id type="new">24a0441b180d41bdb7c38119bcab68c8</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2060</act:code>
|
|
<act:parent type="new">8d5f67944dc84237a58a2e85d17b5cef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gesellschafter-Darlehen</act:name>
|
|
<act:id type="new">7ba9aa8c494c459389c3fc8ef0d01c35</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2070</act:code>
|
|
<act:parent type="new">8d5f67944dc84237a58a2e85d17b5cef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>III. Privat Vollhafter/Einzelunternehmer</act:name>
|
|
<act:id type="new">0c9872d2806145c68636e7f7c0d738f0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Privatentnahmen allgemein</act:name>
|
|
<act:id type="new">317f267e7e3645a19996d89428f644df</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2100</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltliche Wertabgaben</act:name>
|
|
<act:id type="new">57325103c1d24542b0fcb5d180e54812</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2130</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Privatsteuern</act:name>
|
|
<act:id type="new">03fc35ebe6bf4f3fb6e9290d1e179a19</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2150</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Privateinlagen</act:name>
|
|
<act:id type="new">41c0693e84da4033a7c264569726307d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2180</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
|
|
<act:id type="new">412086c7aca1486f9c72aa5b3889d8e0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2200</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
|
|
<act:id type="new">a0cd2b6836ef43d19958e8077a4704cc</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2230</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden -79</act:name>
|
|
<act:id type="new">c940db0c14b242adbc2dd27209208ca6</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2250</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Außergewöhnliche Belastungen</act:name>
|
|
<act:id type="new">442d5f5db4f948b08da75a673ec08b38</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2280</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücksaufwand</act:name>
|
|
<act:id type="new">a443b3f17159408c98cc778cb7df774a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2300</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2349 Grundstücksaufwand (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">b3b48abdf6954d3d9495c6bf08e35b88</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2349</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücksertrag</act:name>
|
|
<act:id type="new">aa51df2477dc4879bb6c2e15c01f9458</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2350</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücksertrag (Umsatzsteuerschlüssel möglich)</act:name>
|
|
<act:id type="new">7b3432bd60c647d2a34d5ee03700fcb4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2399</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Privatentnahmen allgemein (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">be77cc4f21ca4330bda34e91e6d31a72</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2101</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2110 Privatentnahmen allgemein</act:name>
|
|
<act:id type="new">cb66b4dc50d24c3f8ba1590279709844</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2110</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2111 Privatentnahmen allgemein (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">e37bc8f76e6d4dcb8965cf0ff0df78f3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2111</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2120 Privatentnahmen allgemein</act:name>
|
|
<act:id type="new">0a7e2524222345829dd73ce2cbca5d3e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2120</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2121 Privatentnahmen allgemein (nur Einzelunternehmen</act:name>
|
|
<act:id type="new">bf76b232eb534926bdd09458fb3730b4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2121</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltliche Wertabgaben (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">88814e3877224b4c85d157c5119d9d8f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2131</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2140 Unentgeltliche Wertabgaben</act:name>
|
|
<act:id type="new">0a8bc04598c140158e016c225fefaff1</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2140</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2141 Unentgeltliche Wertabgaben (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">903b1846c93c40909a5166d3267ddbd8</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2141</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Privatsteuern (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">ad9c61de2c344573b3e9164cc9a4e510</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2151</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2160 Privatsteuern</act:name>
|
|
<act:id type="new">0f4586b00bfe47ed9453e586a2a89244</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2160</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2161 Privatsteuern (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">a3c53489af204bcb93df05fc3dc56840</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2161</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2170 Privatsteuern</act:name>
|
|
<act:id type="new">827115a3b38144d8af27d7e5f1535fd7</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2170</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2171 Privatsteuern (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">c7e637eb83984182bde6f74d1c60e5cb</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2171</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2181 Privateinlagen (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">e27985c4246a451690cd268ae68b22e5</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2181</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2190 Privateinlagen</act:name>
|
|
<act:id type="new">eb138c4c24fb467f9dd56648abe204d4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2190</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2191 Privateinlagen (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">1b534c6313eb4219b0341fde8a00ac5c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2191</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderausgaben beschränkt abzugsfähig (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">3e1e97675bf146e1a248a3b7f49aa21c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2201</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2210 Sonderausgaben beschränkt abzugsfähig</act:name>
|
|
<act:id type="new">9a73ec9375ae4c5798bec91ea282188c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2210</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2211 Sonderausgaben beschränkt abzugsfähig (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">930bd64289da40ca828e3af040d354eb</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2211</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2220 Sonderausgaben beschränkt abzugsfähig</act:name>
|
|
<act:id type="new">15079205e28f472785eecfe815544e9c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2220</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2221 Sonderausgaben beschränkt abzugsfähig (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">d9bffcc254944fef83a10a0a7da1fc48</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2221</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderausgaben unbeschränkt abzugsfähig (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">3a6b183516a24856978b62abc7c79509</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2231</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2240 Sonderausgaben unbeschränkt abzugsfähig</act:name>
|
|
<act:id type="new">d9cebcf1643745c3adefdf38abde0846</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2240</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2241 Sonderausgaben unbeschränkt abzugsfähig</act:name>
|
|
<act:id type="new">3888ebc41ee841b1a35354566fb9f622</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2241</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">b18ca7e86c024504831b08695ee8cb0d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2251</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden</act:name>
|
|
<act:id type="new">5f4bab262e02432cb7bc005979080801</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2260</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2261 Zuwendungen, Spenden (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">b708af81a7fd4da489611e365bd31b60</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2261</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2270 Zuwendungen, Spenden</act:name>
|
|
<act:id type="new">6061c183f83d4501ab3e8c01270757e1</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2270</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2271 Zuwendungen, Spenden (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">5562611233464d6a9bef3c5a39e65448</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2271</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2281 Außergewöhnliche Belastungen (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">82423d50814f46b88e4866e30408b4dc</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2281</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2290 Außergewöhnliche Belastungen</act:name>
|
|
<act:id type="new">1b4442084e9742dca527882c7b6f0b8a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2290</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2291 Außergewöhnliche Belastungen (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">230022b8054a432990343f9008437b59</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2291</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücksaufwand (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">2681e1bd2e7d4853b2aa3880294590e2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2301</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücksaufwand (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">4d192855b4bb4de591fc3ced0f85049d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2309</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2310 Grundstücksaufwand</act:name>
|
|
<act:id type="new">35b67ae289ae4aba8a863c15c3f6ca5e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2310</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2311 Grundstücksaufwand (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">de88d5e2573d4d3c8024c54bf5aad640</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2311</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2319 Grundstücksaufwand (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">c168d598777a4859998006d7aa50a5b3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2319</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2320 Grundstücksaufwand</act:name>
|
|
<act:id type="new">38b031ffbfff4c71b4779f68b75aaaf6</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2320</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2321 Grundstücksaufwand (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">fba41581f7cc4130addf79d22fe118d6</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2321</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2329 Grundstücksaufwand (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">1099d16039e44db7abec5728cd74cf46</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2329</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2330 Grundstücksaufwand</act:name>
|
|
<act:id type="new">1eac3f8e5bfd4750b09eb4bd5b2d2908</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2330</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2331 Grundstücksaufwand (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">add5521de2fc4d4e92ba6b22306be892</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2331</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2339 Grundstücksaufwand (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">29244e4fbf6a4d779c942b5d2697eaa2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2339</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2340 Grundstücksaufwand</act:name>
|
|
<act:id type="new">53ab4c90e2ef424c86e41837e62558a9</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2340</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2341 Grundstücksaufwand (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">8402014fa479405bbac1081f445103b4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2341</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2351 Grundstücksertrag (nur Einzelunternehmen</act:name>
|
|
<act:id type="new">024a295cefd345ffa32aae7eb16f063e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2351</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2359 Grundstücksertrag (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen</act:name>
|
|
<act:id type="new">acd3d3b22b014eaea08683407baf8423</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2359</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2360 Grundstücksertrag</act:name>
|
|
<act:id type="new">f804424c83a6441a9f27bca0636ad24c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2360</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2361 Grundstücksertrag (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">71e4cff36fd04ef7a0909550238d632c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2361</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2369 Grundstücksertrag (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen</act:name>
|
|
<act:id type="new">1f9d5ed36fc6445d8e8a191ce55af20c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2369</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2370 Grundstücksertrag</act:name>
|
|
<act:id type="new">309bd2877bf34ea391978e017c2532f3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2370</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2371 Grundstücksertrag (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">441fffc8118c4b5a80ff8b9d790079c7</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2371</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2379 Grundstücksertrag (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen</act:name>
|
|
<act:id type="new">0d30a326f5624c1b94fcd2db1b99c2d2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2379</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2380 Grundstücksertrag</act:name>
|
|
<act:id type="new">30ac26be6e844b51b5ee35a869c3a274</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2380</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2381 Grundstücksertrag (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">781c64de586e4f60b28d506998ffce46</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2381</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2389 Grundstücksertrag (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">a9dc991c9c89403c819e1c21193d3a8a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2389</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2390 Grundstücksertrag</act:name>
|
|
<act:id type="new">81ff8b687aba46f8b3240c15c48c3b3c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2390</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2391 Grundstücksertrag (nur Einzelunternehmen)</act:name>
|
|
<act:id type="new">065e256e76bf40e4a7cdb048ec423225</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2391</act:code>
|
|
<act:parent type="new">0c9872d2806145c68636e7f7c0d738f0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>IV. Privat Teilhafter</act:name>
|
|
<act:id type="new">a8ba24057f424588afd7483b2f6f2099</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2861bd56a52746acb9b4c50efe75a825</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Privatentnahmen allgemein (TH), FK</act:name>
|
|
<act:id type="new">39d4ded26540415ea6684e3ef738c2be</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2500</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltliche Wertabgaben (TH), FK</act:name>
|
|
<act:id type="new">cdadbb92c71148fcb5ff8ed4bc00c0fd</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2530</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Privatsteuern (TH), FK</act:name>
|
|
<act:id type="new">ee09a3d6999b4fd592985b6a0e2b4455</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2550</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Privateinlagen</act:name>
|
|
<act:id type="new">d5ba19c4be85419a8ab2006090829ef7</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2580</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
|
|
<act:id type="new">accbb1743bde4b869a37b0730cb0e891</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2600</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
|
|
<act:id type="new">8f81e47e8745418595a82eb335dfc052</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2630</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden -79</act:name>
|
|
<act:id type="new">57b40eeb65924cd0b21d306b90120822</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2650</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Außergewöhnliche Belastungen</act:name>
|
|
<act:id type="new">970f79e541c64e53b42257e5fac74a17</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2680</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücksaufwand</act:name>
|
|
<act:id type="new">6802a5928afd43fe807a9365db96364c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2700</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstücksertrag (TH), FK</act:name>
|
|
<act:id type="new">9f1332e93b3b4c28bf9374a79bbb1294</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2750</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2510 Privatentnahmen allgemein (TH), FK</act:name>
|
|
<act:id type="new">11a2280312a54f95b3155ba8d3d6ddd3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2510</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2520 Privatentnahmen allgemein (TH), FK</act:name>
|
|
<act:id type="new">ffabe6da59bb48b19e8c0f980858fe14</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2520</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2540 Unentgeltliche Wertabgaben (TH), FK</act:name>
|
|
<act:id type="new">25c137f5c9874c91acaa5faa7ae39400</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2540</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2560 Privatsteuern (TH), FK</act:name>
|
|
<act:id type="new">42b011a55ffe4ec6aaa5d1925f5988ca</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2560</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2570 Privatsteuern (TH), FK</act:name>
|
|
<act:id type="new">8d73ed42355645ac9816175321835b7f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2570</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2590 Privateinlagen (TH), FK</act:name>
|
|
<act:id type="new">7e512cf31594419dbe557395e40aea79</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2590</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2610 Sonderausgaben beschränkt abzugsfähig (TH), FK</act:name>
|
|
<act:id type="new">aacac8614d2b4a4eaf650a2b3bac056f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2610</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2620 Sonderausgaben beschränkt abzugsfähig (TH), FK</act:name>
|
|
<act:id type="new">1e98141d167a4955ab7e36716ca3a766</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2620</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2640 Sonderausgaben unbeschränkt abzugsfähig (TH), FK</act:name>
|
|
<act:id type="new">e57fa88b5d534d9689826ab0725b5adc</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2640</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2660 Zuwendungen, Spenden (TH), FK</act:name>
|
|
<act:id type="new">704b29741647490dad4b7b77e172c4bc</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2660</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2670 Zuwendungen, Spenden (TH), FK</act:name>
|
|
<act:id type="new">26bf13cac9c946c1a4b2010daa7f9a2b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2670</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2690 Außergewöhnliche Belastungen (TH), FK</act:name>
|
|
<act:id type="new">a68f044f46a54fe4ac1e7c354eff8a79</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2690</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2710 Grundstücksaufwand (TH), FK</act:name>
|
|
<act:id type="new">18c9f9e9e38043cca380ffff232e37a9</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2710</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2720 Grundstücksaufwand (TH), FK</act:name>
|
|
<act:id type="new">2e16f1e0304041ab998eda6c9c01b769</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2720</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2730 Grundstücksaufwand (TH), FK</act:name>
|
|
<act:id type="new">b7d6135837164c909bb940d78e3a9cc2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2730</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2740 Grundstücksaufwand (TH), FK</act:name>
|
|
<act:id type="new">acb87ac7eb184326b9beeedd3f0238c2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2740</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2760 Grundstücksertrag (TH), FK</act:name>
|
|
<act:id type="new">c0163464245848f5b36298e1a0a782a8</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2760</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2770 Grundstücksertrag (TH), FK</act:name>
|
|
<act:id type="new">4cf967f092c443aa860d3718f1f296c9</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2770</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2780 Grundstücksertrag (TH), FK</act:name>
|
|
<act:id type="new">8e64d66f4e194e9496042acfa6ae94fd</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2780</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>2790 Grundstücksertrag (TH), FK</act:name>
|
|
<act:id type="new">b6984da05ffe4eb6961f795bf4ff0efe</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2790</act:code>
|
|
<act:parent type="new">a8ba24057f424588afd7483b2f6f2099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>b) Kapitalgesellschaft</act:name>
|
|
<act:id type="new">248f61f97ba3455bac430c609f4e6678</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>I. Gezeichnetes Kapital</act:name>
|
|
<act:id type="new">be01b40b81624e3dacb377d3d4dae9db</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">248f61f97ba3455bac430c609f4e6678</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gezeichnetes Kapital</act:name>
|
|
<act:id type="new">f989409548e74d778840e7a6dec13034</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2900</act:code>
|
|
<act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</act:name>
|
|
<act:id type="new">fc02dd5a1f4e4fd9a0a83dc18452a35c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2910</act:code>
|
|
<act:description>Passivausweis, von gezeichnetem Kapital offen abgesetzt; eingeforderte ausstehende Einlagen s. Konto 1298</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Aktivausweis: 0001</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäftsguthaben der verbleibenden Mitglieder</act:name>
|
|
<act:id type="new">252fbca166634d9e83cef74ff063caee</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2901</act:code>
|
|
<act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäftsguthaben der ausscheidenden Mitglieder</act:name>
|
|
<act:id type="new">5e698ed44f2e4ba3b0e0df2a55fae027</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2902</act:code>
|
|
<act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäftsguthaben aus gekündigten Geschäftsanteilen</act:name>
|
|
<act:id type="new">ed90f71bd8854e5fbb06e2d034a38316</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2903</act:code>
|
|
<act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt</act:name>
|
|
<act:id type="new">64b975e1d8944f3a8a0bbdf97ce7830f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2906</act:code>
|
|
<act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt</act:name>
|
|
<act:id type="new">04f939c3c668472db99fcf2aa5585044</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2907</act:code>
|
|
<act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kapitalerhöhung aus Gesellschaftsmitteln</act:name>
|
|
<act:id type="new">34bac842fd5d4ef5b985a2bf398764b6</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2908</act:code>
|
|
<act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erworbene eigene Anteile</act:name>
|
|
<act:id type="new">8b3e930bc5ba4609a9c94cb2aac5072b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2909</act:code>
|
|
<act:parent type="new">be01b40b81624e3dacb377d3d4dae9db</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>II. Kapitalrücklage</act:name>
|
|
<act:id type="new">36b49bd0b8a949b9844ed2e843c04099</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">248f61f97ba3455bac430c609f4e6678</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kapitalrücklage</act:name>
|
|
<act:id type="new">b81d6d64bff44111852ab254f8eccbc4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2920</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">36b49bd0b8a949b9844ed2e843c04099</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</act:name>
|
|
<act:id type="new">862a86520bf44ee192b54cafb02721ec</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2925</act:code>
|
|
<act:parent type="new">b81d6d64bff44111852ab254f8eccbc4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</act:name>
|
|
<act:id type="new">c0bfda6fc8f443e8b9ddc1b516ea5fbd</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2926</act:code>
|
|
<act:parent type="new">b81d6d64bff44111852ab254f8eccbc4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</act:name>
|
|
<act:id type="new">0ee74729bf0e4f57bc7fcc0ff96f50a8</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2927</act:code>
|
|
<act:parent type="new">b81d6d64bff44111852ab254f8eccbc4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Zuzahlungen in das Eigenkapital</act:name>
|
|
<act:id type="new">f8938c573b6543d095c1ea3526d2b226</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2928</act:code>
|
|
<act:parent type="new">b81d6d64bff44111852ab254f8eccbc4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Eingefordertes Nachschusskapital</act:name>
|
|
<act:id type="new">75b7715cc6a64bfab55424a910ca42c6</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2929</act:code>
|
|
<act:description>Gegenkonto 1299</act:description>
|
|
<act:parent type="new">b81d6d64bff44111852ab254f8eccbc4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>c) alle</act:name>
|
|
<act:id type="new">ab07bfbf855741b1b05e70c3cd85504e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">bb1badf5cdef4b31b290e63a27a57f4a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>I. Gewinnrücklagen</act:name>
|
|
<act:id type="new">6d77e24dbd434ad09a15965d73006b44</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">ab07bfbf855741b1b05e70c3cd85504e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Gesetzliche Rücklage</act:name>
|
|
<act:id type="new">8c79847b289e45ed83b30a3c1b0c8fb2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2930</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6d77e24dbd434ad09a15965d73006b44</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
|
|
<act:id type="new">1e9ab4ff49ad4a68a85fe72499e5cc63</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2935</act:code>
|
|
<act:parent type="new">8c79847b289e45ed83b30a3c1b0c8fb2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Ergebnisrücklagen</act:name>
|
|
<act:id type="new">4cd667aebfc04046af4d30bcb8e00a06</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2937</act:code>
|
|
<act:parent type="new">8c79847b289e45ed83b30a3c1b0c8fb2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Satzungsmäßige Rücklagen</act:name>
|
|
<act:id type="new">5b8433ac08054d60b7f52b8d003d882a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2950</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6d77e24dbd434ad09a15965d73006b44</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
|
|
<act:id type="new">67dcb56a4a954f7ea3198e830156a118</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2959</act:code>
|
|
<act:parent type="new">5b8433ac08054d60b7f52b8d003d882a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. Andere Gewinnrücklagen</act:name>
|
|
<act:id type="new">4e7d0fd58e43404c8d0db938972bd524</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2960</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6d77e24dbd434ad09a15965d73006b44</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Eigenkapitalanteil von Wertaufholungen</act:name>
|
|
<act:id type="new">81e5269cab5d4e05a172f1f0a2d1ab00</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2962</act:code>
|
|
<act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Gewinnrücklagen 40% Vorbelastung</act:name>
|
|
<act:id type="new">094d459cf72347899f8b05496a3026b2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2965</act:code>
|
|
<act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Gewinnrücklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
|
|
<act:id type="new">65f247eec83f4cf8bccd770155911887</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2966</act:code>
|
|
<act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Gewinnrücklagen 0% Vorbelastung (EK02)</act:name>
|
|
<act:id type="new">9406ddb9b828491585915ef20f2ff40f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2967</act:code>
|
|
<act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Gewinnrücklagen aus dem Erwerb eigener Anteile</act:name>
|
|
<act:id type="new">be0124daa9b64cce8e2644ad3b7d50ca</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2961</act:code>
|
|
<act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewinnrücklagen aus den Übergangsvorschriften BilMoG</act:name>
|
|
<act:id type="new">86f394afab454c3a99d6fb5dd8aa37a0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2963</act:code>
|
|
<act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Sachanlagevermögen)</act:name>
|
|
<act:id type="new">ab865c1f0bac47f7a763c06291a3fdd9</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2964</act:code>
|
|
<act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen</act:name>
|
|
<act:id type="new">95bb0c2be0254d138c530166b0b3bea2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2968</act:code>
|
|
<act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rechnungsabgrenzungsposten (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen</act:name>
|
|
<act:id type="new">607e29ed66e349ddb001ff0ba1b49b80</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2969</act:code>
|
|
<act:parent type="new">4e7d0fd58e43404c8d0db938972bd524</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>II. Gewinnvortrag/Verlustvortrag vor Verwendung</act:name>
|
|
<act:id type="new">5d713e4d3a7f4f6fb288f9bb558aa649</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">ab07bfbf855741b1b05e70c3cd85504e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewinnvortrag vor Verwendung</act:name>
|
|
<act:id type="new">49fdd318e5cf483b8fbd239b20120f08</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2970</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">AutoGewinn</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">5d713e4d3a7f4f6fb288f9bb558aa649</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verlustvortrag vor Verwendung</act:name>
|
|
<act:id type="new">5da1db00be3c42768c998fc254e96b69</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2978</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">AutoVerlust</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">5d713e4d3a7f4f6fb288f9bb558aa649</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewinnvortrag vor Verwendung (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
|
|
<act:id type="new">a2d86f757ab2497db4bc87847937dda7</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2975</act:code>
|
|
<act:parent type="new">5d713e4d3a7f4f6fb288f9bb558aa649</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verlustvortrag vor Verwendung (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
|
|
<act:id type="new">f306423cc41d40a8a4c95c1b8fdb2356</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2977</act:code>
|
|
<act:parent type="new">5d713e4d3a7f4f6fb288f9bb558aa649</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>III. Sonderposten mit Rücklageanteil</act:name>
|
|
<act:id type="new">54baf8cbb58f4c3b9a4ee2d645425ba3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">ab07bfbf855741b1b05e70c3cd85504e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Übrige andere Sonderposten</act:name>
|
|
<act:id type="new">86c33e37299741e3b159fabab4258e90</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2980</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">54baf8cbb58f4c3b9a4ee2d645425ba3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderposten mit Rücklagenanteil nach §6b EStG</act:name>
|
|
<act:id type="new">70c6f2f5c0a8482080ba65e8152b0efe</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2981</act:code>
|
|
<act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rücklage für Ersatzbeschaffung</act:name>
|
|
<act:id type="new">459c1d1dd14f4638b19882e13d9fa5b0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2982</act:code>
|
|
<act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rücklage für Zuschüsse</act:name>
|
|
<act:id type="new">f956cd267dc045ed92954bbebacda6f3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2988</act:code>
|
|
<act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderposten mit Rücklageanteil, Sonderabschreibungen</act:name>
|
|
<act:id type="new">418f62a23cbe40169d064eddd5b9d08f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2990</act:code>
|
|
<act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausgleichsposten bei Entnahmen § 4g EStG</act:name>
|
|
<act:id type="new">c9d0949d75b3449a8f7e984a347db489</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2995</act:code>
|
|
<act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG</act:name>
|
|
<act:id type="new">baca68abe8314c588836b44b8709637e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2997</act:code>
|
|
<act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderposten für Zuschüsse Dritter</act:name>
|
|
<act:id type="new">5a9eb864f72b48feb209a704104fb0cc</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2998</act:code>
|
|
<act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderposten für Investitionszulagen</act:name>
|
|
<act:id type="new">32cad72a4b554a379bc2a78d07c86666</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>2999</act:code>
|
|
<act:parent type="new">86c33e37299741e3b159fabab4258e90</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>IV. Jahresüberschuß/Jahresfehlbetrag</act:name>
|
|
<act:id type="new">a582aaac218e4555a1bc28c7a5493538</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:parent type="new">ab07bfbf855741b1b05e70c3cd85504e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>B. Rückstellungen</act:name>
|
|
<act:id type="new">89357e8bf0ca4d1fbe9f9b9eceee1896</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c3aa052be19846e3a390d0d90d14327b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:name>
|
|
<act:id type="new">abda877fdd0c4ffd84370fbc462de666</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3000</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">89357e8bf0ca4d1fbe9f9b9eceee1896</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für Direktzusagen</act:name>
|
|
<act:id type="new">3a6395d54af8452e92c7d6be893ce789</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3010</act:code>
|
|
<act:parent type="new">abda877fdd0c4ffd84370fbc462de666</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für pensionsähnliche Verpflichtungen</act:name>
|
|
<act:id type="new">52a94a6321734e5b8258fa06bf0f093d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3015</act:code>
|
|
<act:parent type="new">abda877fdd0c4ffd84370fbc462de666</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital)</act:name>
|
|
<act:id type="new">d3ec00fd5d6741f989f2b380d3a340d8</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3005</act:code>
|
|
<act:parent type="new">abda877fdd0c4ffd84370fbc462de666</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</act:name>
|
|
<act:id type="new">3e45549e040e4a0e8bc0abd3503111e4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3009</act:code>
|
|
<act:parent type="new">abda877fdd0c4ffd84370fbc462de666</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen</act:name>
|
|
<act:id type="new">22e348a294ce4578a6c341542a7cd60a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3011</act:code>
|
|
<act:parent type="new">abda877fdd0c4ffd84370fbc462de666</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Steuerrückstellungen</act:name>
|
|
<act:id type="new">92d279485a5f4f5bbc3a219a20a34e74</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3020</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">89357e8bf0ca4d1fbe9f9b9eceee1896</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Körperschaftsteuerrückstellung</act:name>
|
|
<act:id type="new">bc5906e6d54a42b6b0f61cbb7b37844e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3040</act:code>
|
|
<act:parent type="new">92d279485a5f4f5bbc3a219a20a34e74</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerrückstellung aus Steuerstundung (BStBK)</act:name>
|
|
<act:id type="new">0eb6762bc7c84632be07b249ece180ec</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3050</act:code>
|
|
<act:parent type="new">92d279485a5f4f5bbc3a219a20a34e74</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für latente Steuern</act:name>
|
|
<act:id type="new">151d4fbc51fa4d4fb35d1a705ee7307e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3060</act:code>
|
|
<act:parent type="new">92d279485a5f4f5bbc3a219a20a34e74</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG</act:name>
|
|
<act:id type="new">5481f77212a746f49097b0f8f1b7d541</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3035</act:code>
|
|
<act:parent type="new">92d279485a5f4f5bbc3a219a20a34e74</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Passive latente Steuern</act:name>
|
|
<act:id type="new">9e92dcc2c3dc42099e7ea944e574684d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3065</act:code>
|
|
<act:parent type="new">92d279485a5f4f5bbc3a219a20a34e74</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. Sonstige Rückstellungen</act:name>
|
|
<act:id type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3070</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">89357e8bf0ca4d1fbe9f9b9eceee1896</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten</act:name>
|
|
<act:id type="new">887db826b0fc4b33ba60c162b244d9ed</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3075</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für Abraum- und Abfallbeseitigung</act:name>
|
|
<act:id type="new">36e7629d9c644df699c0ffe1dda7f8c0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3085</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für Gewährleistung</act:name>
|
|
<act:id type="new">f8255aecee3c4da4bb1bcebdec29024e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3090</act:code>
|
|
<act:description>Gegenkonto 6790</act:description>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:name>
|
|
<act:id type="new">fadea8a0b0dc4296bf460ac57e4d0c24</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3092</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für Abschluß- und Prüfungskosten</act:name>
|
|
<act:id type="new">1c4e472a078d40c0809426b24e50ce47</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3095</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwandsrückstellungen gemäß §249 Abs. 2 HGB</act:name>
|
|
<act:id type="new">9557da543fb74e2b8752f5f2590352f8</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3098</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für Umweltschutz</act:name>
|
|
<act:id type="new">efd02df183934679ba956ded1197f5d4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3099</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für Personalkosten</act:name>
|
|
<act:id type="new">f462f5e4d9cb467dba2f66533c48d4c0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3074</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen</act:name>
|
|
<act:id type="new">4ba2ac95fdd5417e92dbca4086191b50</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3076</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</act:name>
|
|
<act:id type="new">fb81d6de56a74e24a8e446009d186656</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3077</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Urlaubsrückstellungen</act:name>
|
|
<act:id type="new">5c68e6d43cfe492581d50fda5da4d303</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3079</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rückstellungen zur Erfüllung der Aufbewahrungspflichten</act:name>
|
|
<act:id type="new">9c3284f1c5d34a8786115a24d11296cc</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3096</act:code>
|
|
<act:parent type="new">06bbacaf96e0413d9e7bd736b4ca58d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>C. Verbindlichkeiten</act:name>
|
|
<act:id type="new">6e18166c8add4083a29431b95d717675</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c3aa052be19846e3a390d0d90d14327b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Anleihen</act:name>
|
|
<act:id type="new">045b0114151c4ab492f2156e7b2de95c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>a) Anleihen, nicht konvertibel</act:name>
|
|
<act:id type="new">85688de033e64d66b5e693b4a713a0e8</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3100</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">045b0114151c4ab492f2156e7b2de95c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anleihen, nicht konvertibel (b. 1 Jahr)</act:name>
|
|
<act:id type="new">dcb32a71f9b740a79cb82d6598ff5bd6</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3101</act:code>
|
|
<act:parent type="new">85688de033e64d66b5e693b4a713a0e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anleihen, nicht konvertibel (1-5 Jahre)</act:name>
|
|
<act:id type="new">32cf39a698824fe283b4d74779bebb3e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3105</act:code>
|
|
<act:parent type="new">85688de033e64d66b5e693b4a713a0e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anleihen, nicht konvertibel (g.5 Jahre)</act:name>
|
|
<act:id type="new">0d9574aaec394947bcc2b773b1261d99</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3110</act:code>
|
|
<act:parent type="new">85688de033e64d66b5e693b4a713a0e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>b) Anleihen konvertibel</act:name>
|
|
<act:id type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3120</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">045b0114151c4ab492f2156e7b2de95c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anleihen konvertibel(bis 1 Jahr)</act:name>
|
|
<act:id type="new">fe2112df9f4c420287ff6928f97f0b75</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3121</act:code>
|
|
<act:parent type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anleihen konvertibel(1-5 Jahre)</act:name>
|
|
<act:id type="new">10e2f9008add4452aa9f0118622fe4e2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3125</act:code>
|
|
<act:parent type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anleihen konvertibel(größer 5 Jahre)</act:name>
|
|
<act:id type="new">b8519cffd5aa4a17b6b334b2bf4508e4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3130</act:code>
|
|
<act:parent type="new">242d49b982f84bb4bfb14a5fb9f55dd4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
|
|
<act:id type="new">01185b1bc11b4543beb8324a4bd8af45</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
|
|
<act:id type="new">3819c698e32b4e66a42e3a3fa2d943bc</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3150</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">01185b1bc11b4543beb8324a4bd8af45</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten Kreditinstitut (b.1J)</act:name>
|
|
<act:id type="new">5fba75210e56466dba9e434116dbbac2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3151</act:code>
|
|
<act:parent type="new">3819c698e32b4e66a42e3a3fa2d943bc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten Kreditinstitut (1-5J)</act:name>
|
|
<act:id type="new">a162bcc404fa4624aec87c796788d3f3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3160</act:code>
|
|
<act:parent type="new">3819c698e32b4e66a42e3a3fa2d943bc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten Kreditinstitut (g.5J)</act:name>
|
|
<act:id type="new">7bdd2d53e8b34e70ba4a73a77704979b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3170</act:code>
|
|
<act:parent type="new">3819c698e32b4e66a42e3a3fa2d943bc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>TZ-Verbindlichkeit. gg. Kreditinstituten</act:name>
|
|
<act:id type="new">eeed40d454cd436b8bf767e218514b63</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3180</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">01185b1bc11b4543beb8324a4bd8af45</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>TZ-Verbindlichkeit. Kreditinstitut(b.1J)</act:name>
|
|
<act:id type="new">dbb0be718c854dbcac0059dc49f23be8</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3181</act:code>
|
|
<act:parent type="new">eeed40d454cd436b8bf767e218514b63</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>TZ-Verbindlichkeit. Kreditinstitut(1-5J)</act:name>
|
|
<act:id type="new">f2c4355e527343f7b08c11339b0465fb</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3190</act:code>
|
|
<act:parent type="new">eeed40d454cd436b8bf767e218514b63</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>TZ-Verbindlichkeit. Kreditinstitut(g.5J)</act:name>
|
|
<act:id type="new">39c7fdb594d040cca75406309fa95750</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3200</act:code>
|
|
<act:parent type="new">eeed40d454cd436b8bf767e218514b63</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto bei Aufteilung Kto 3210-48</act:name>
|
|
<act:id type="new">a1b4116c493840d48f388496211b173d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3249</act:code>
|
|
<act:parent type="new">01185b1bc11b4543beb8324a4bd8af45</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. erhaltene Anzahlungen auf Bestellungen</act:name>
|
|
<act:id type="new">65eada73d6a348d19813ffcc89ab876e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Anzahlungen</act:name>
|
|
<act:id type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3250</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">65eada73d6a348d19813ffcc89ab876e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Anzahlungen 7% USt</act:name>
|
|
<act:id type="new">56afa211bf494bb385aaba2b5c455f74</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3260</act:code>
|
|
<act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Anzahlungen 16% USt</act:name>
|
|
<act:id type="new">b4404d514f5c49e58666bd7fdebde17d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3270</act:code>
|
|
<act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Anzahlungen (bis 1 Jahr)</act:name>
|
|
<act:id type="new">8298c2cff85c480b9f3c08b7f8248d4b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3280</act:code>
|
|
<act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Anzahlungen (1-5 Jahre)</act:name>
|
|
<act:id type="new">7315efae818a4cf18276fba5c767559b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3284</act:code>
|
|
<act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Anzahlungen (g. 5 Jahre)</act:name>
|
|
<act:id type="new">a6236827cba04c55b90d6b6026452230</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3285</act:code>
|
|
<act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Anzahlungen 5 % USt</act:name>
|
|
<act:id type="new">f3364b3d1d4641c996fd5ba4952c1f91</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3261</act:code>
|
|
<act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Anzahlungen 19% USt</act:name>
|
|
<act:id type="new">ff548f7f978c477aa5ba1971738577ad</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3272</act:code>
|
|
<act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Anzahlungen - Nachsteuer</act:name>
|
|
<act:id type="new">256d2b9c26ac46519ba979b8023548cb</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3279</act:code>
|
|
<act:parent type="new">8f9a7f23fdf64dafa1131ba1f2099e12</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>04. Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
|
|
<act:id type="new">ceb963ab4e4b4f72ae7b30a5a7e7b4a3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
|
|
<act:id type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3300</act:code>
|
|
<act:description>Sammelkonto Kreditoren</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">ceb963ab4e4b4f72ae7b30a5a7e7b4a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:name>
|
|
<act:id type="new">429339bfc43545a1b32da64b699f8b04</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3305</act:code>
|
|
<act:description>EÜR</act:description>
|
|
<act:parent type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
|
|
<act:id type="new">82e39b816e23491eba6555458c5eb47f</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3306</act:code>
|
|
<act:description>EÜR</act:description>
|
|
<act:parent type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:name>
|
|
<act:id type="new">286b0c99995b41d08d7ede73b5bc827a</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3307</act:code>
|
|
<act:description>EÜR</act:description>
|
|
<act:parent type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto 3305 - 3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen</act:name>
|
|
<act:id type="new">5a70a1890a7443e392f979acc26c6d20</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3309</act:code>
|
|
<act:description>EÜR</act:description>
|
|
<act:parent type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
|
|
<act:id type="new">a7a646b475574ac4ae5dcb5c8372dba3</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3301</act:code>
|
|
<act:parent type="new">6e8a9d98542a4d36874f11e9fd5d97ec</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
|
|
<act:id type="new">c91ff4877a8f4733b094a715aeefffea</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3310</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">ceb963ab4e4b4f72ae7b30a5a7e7b4a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit <= 1 Jahr</act:name>
|
|
<act:id type="new">4fc63ed30a634274acc1389c57432202</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3335</act:code>
|
|
<act:parent type="new">c91ff4877a8f4733b094a715aeefffea</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit 1-5 Jahre</act:name>
|
|
<act:id type="new">d198bda311fb45bf813938c77a999b12</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3337</act:code>
|
|
<act:parent type="new">c91ff4877a8f4733b094a715aeefffea</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit > 5 Jahre</act:name>
|
|
<act:id type="new">022aad7566b0475ea296726119b6e690</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3338</act:code>
|
|
<act:parent type="new">c91ff4877a8f4733b094a715aeefffea</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für §4/3 EStG</act:name>
|
|
<act:id type="new">10dbd4a0a38447ddaa538465dc773e92</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3334</act:code>
|
|
<act:parent type="new">ceb963ab4e4b4f72ae7b30a5a7e7b4a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern</act:name>
|
|
<act:id type="new">9880bfb1c3304e8e9fcfa74afb8aaee0</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3340</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">ceb963ab4e4b4f72ae7b30a5a7e7b4a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl. aus L+L gg. Gesellsch. b. 1J</act:name>
|
|
<act:id type="new">65179527dc0d49c195129669a269f77f</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3341</act:code>
|
|
<act:parent type="new">9880bfb1c3304e8e9fcfa74afb8aaee0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl. aus L+L gg. Gesellsch. 1-5 J</act:name>
|
|
<act:id type="new">425c1de7315b486f84a8bdf29ecce118</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3345</act:code>
|
|
<act:parent type="new">9880bfb1c3304e8e9fcfa74afb8aaee0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl. aus L+L gg. Gesellsch. g. 5J</act:name>
|
|
<act:id type="new">c550963224204d9c82f60b298daae433</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3348</act:code>
|
|
<act:parent type="new">9880bfb1c3304e8e9fcfa74afb8aaee0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto 3470-3499 bei Aufteilung Kreditoren-Konto</act:name>
|
|
<act:id type="new">330c6bd462dc4d8ab6eff0b5466bccd4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3349</act:code>
|
|
<act:parent type="new">9880bfb1c3304e8e9fcfa74afb8aaee0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>05. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
|
|
<act:id type="new">9149f13f8a88402b87e4657a9ad5c761</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wechselverbindlichkeiten</act:name>
|
|
<act:id type="new">de1fce6d1a6a41c2851cb489ee62fa74</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3350</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9149f13f8a88402b87e4657a9ad5c761</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wechselverbindlichkeiten (bis 1 Jahr)</act:name>
|
|
<act:id type="new">971e3cf874cd4bcba5902ad134d83eb1</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3351</act:code>
|
|
<act:parent type="new">de1fce6d1a6a41c2851cb489ee62fa74</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wechselverbindlichkeiten (1-5 Jahre)</act:name>
|
|
<act:id type="new">cadef77248924243aecd11110a5040b3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3380</act:code>
|
|
<act:parent type="new">de1fce6d1a6a41c2851cb489ee62fa74</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wechselverbindlichkeiten (g. 5 Jahre)</act:name>
|
|
<act:id type="new">b129ed9c0fc945188dac17f6c98268db</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3390</act:code>
|
|
<act:parent type="new">de1fce6d1a6a41c2851cb489ee62fa74</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>06. Verbindlichkeiten gegenüber verbundenen Untenehmen</act:name>
|
|
<act:id type="new">006585768a224cde87d2b52173179250</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichk.gegenüber verbundenen Unternehmen</act:name>
|
|
<act:id type="new">a1fd1e6f0932405bb0ec5c9c586f3ff0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3400</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">006585768a224cde87d2b52173179250</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeit. gg. verbundene UN (b.1 J)</act:name>
|
|
<act:id type="new">c1a8b36c87034d14aae599f324d6510d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3401</act:code>
|
|
<act:parent type="new">a1fd1e6f0932405bb0ec5c9c586f3ff0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeit. gg. verbundene UN (1-5 J)</act:name>
|
|
<act:id type="new">42045a838b514ed19d783a291e7f8469</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3405</act:code>
|
|
<act:parent type="new">a1fd1e6f0932405bb0ec5c9c586f3ff0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeit. gg. verbundene UN (g.5 J)</act:name>
|
|
<act:id type="new">94d22a67990e40ed9cd4b14e5d8028f4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3410</act:code>
|
|
<act:parent type="new">a1fd1e6f0932405bb0ec5c9c586f3ff0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern</act:name>
|
|
<act:id type="new">ea789a6ed8434f42bf29e041db02faea</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3420</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">006585768a224cde87d2b52173179250</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl.aus L+L gg. verbundenen UN b. 1J</act:name>
|
|
<act:id type="new">c3fc96deed9f4fb7bc70571a37ad1d96</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3421</act:code>
|
|
<act:parent type="new">ea789a6ed8434f42bf29e041db02faea</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl.aus L+L gg. verbundenen UN 1-5 J</act:name>
|
|
<act:id type="new">254960579a9a41acb3c0f88e6e680abc</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3425</act:code>
|
|
<act:parent type="new">ea789a6ed8434f42bf29e041db02faea</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl.aus L+L gg. verbundenen UN g. 5 J</act:name>
|
|
<act:id type="new">69d7ed613f9d410b9c9f79270329700a</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3430</act:code>
|
|
<act:parent type="new">ea789a6ed8434f42bf29e041db02faea</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>07. Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
|
|
<act:id type="new">c283787d898f42a6a82d0a1080ab74e7</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl. gg. UN mit Beteiligungsverh.</act:name>
|
|
<act:id type="new">2589b62d53dc4b8c871bee86b26701b6</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3450</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c283787d898f42a6a82d0a1080ab74e7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl. gg. UN mit Beteiligg.verh. b. 1 J</act:name>
|
|
<act:id type="new">927fed4f6a374b38bb37ab5cbe08167a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3451</act:code>
|
|
<act:parent type="new">2589b62d53dc4b8c871bee86b26701b6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl. gg. UN mit Beteiligg.verh. 1-5 J</act:name>
|
|
<act:id type="new">ed8e49101da4479faa883e1629b09ca0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3455</act:code>
|
|
<act:parent type="new">2589b62d53dc4b8c871bee86b26701b6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl. gg. UN mit Beteiligg.verh. g. 5 J</act:name>
|
|
<act:id type="new">3df175c9b75440b1970656b03b8730ca</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3460</act:code>
|
|
<act:parent type="new">2589b62d53dc4b8c871bee86b26701b6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
|
|
<act:id type="new">160e269cf78b45ebbeadfd49547475b9</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3470</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c283787d898f42a6a82d0a1080ab74e7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl.aus L+L gg. UN m. Bet.verh. b. 1 J</act:name>
|
|
<act:id type="new">0e97855d19994362b45bceb0f9588b2c</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3471</act:code>
|
|
<act:parent type="new">160e269cf78b45ebbeadfd49547475b9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl.aus L+L gg. UN m. Bet.verh. 1-5 J</act:name>
|
|
<act:id type="new">7d3968c9568041819e11282dd20119aa</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3475</act:code>
|
|
<act:parent type="new">160e269cf78b45ebbeadfd49547475b9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl.aus L+L gg. UN m. Bet.verh. g. 5 J</act:name>
|
|
<act:id type="new">ae152cf2a03e46df871affa0307a00a5</act:id>
|
|
<act:type>PAYABLE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3480</act:code>
|
|
<act:parent type="new">160e269cf78b45ebbeadfd49547475b9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>08. sonstige Verbindlichkeiten</act:name>
|
|
<act:id type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Verbindlichkeiten</act:name>
|
|
<act:id type="new">85d12b787be74c388df6bfeb679c50cf</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3500</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Verbindlichkeiten (bis 1 J)</act:name>
|
|
<act:id type="new">52b418b11499442cbb6bd955241098e1</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3501</act:code>
|
|
<act:parent type="new">85d12b787be74c388df6bfeb679c50cf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Verbindlichkeiten (1-5 J)</act:name>
|
|
<act:id type="new">eca5217d24034d0bb783431240c5b157</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3504</act:code>
|
|
<act:parent type="new">85d12b787be74c388df6bfeb679c50cf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Verbindlichkeiten (g. 5 J)</act:name>
|
|
<act:id type="new">7958b924091542e7b3be56ac2447818b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3507</act:code>
|
|
<act:parent type="new">85d12b787be74c388df6bfeb679c50cf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Verbindlichkeiten z.B. nach §11 Abs. 2 Satz 2 EStG für §4/3 EStG</act:name>
|
|
<act:id type="new">1751d5f41f804a148ca45307ee6c8234</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3509</act:code>
|
|
<act:parent type="new">85d12b787be74c388df6bfeb679c50cf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten gegenüber Gesellschaftern</act:name>
|
|
<act:id type="new">7c4d74af31514eb9809b7bc044d27234</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3510</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeit.gg. Gesellschaftern b. 1 J</act:name>
|
|
<act:id type="new">63ca5bc4046944aea5b2b801d58bd1a0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3511</act:code>
|
|
<act:parent type="new">7c4d74af31514eb9809b7bc044d27234</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeit.gg. Gesellschaftern 1-5 J</act:name>
|
|
<act:id type="new">78a5e5f68f4840a19c82b4fe95d067cb</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3514</act:code>
|
|
<act:parent type="new">7c4d74af31514eb9809b7bc044d27234</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeit.gg. Gesellschaftern g. 5 J</act:name>
|
|
<act:id type="new">84e68e4e9e7f4d2787daf60444b5dfde</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3517</act:code>
|
|
<act:parent type="new">7c4d74af31514eb9809b7bc044d27234</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen</act:name>
|
|
<act:id type="new">a7f89083b0634054992cb9453ef693b2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3519</act:code>
|
|
<act:parent type="new">7c4d74af31514eb9809b7bc044d27234</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen typisch stiller Gesellschafter</act:name>
|
|
<act:id type="new">27ad013370d8482f85d8cdcc88621f25</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3520</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen typ. stiller Gesellsch. (b. 1 J)</act:name>
|
|
<act:id type="new">a89d1e58d6c94ffc9e2d1aa7f84b08e2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3521</act:code>
|
|
<act:parent type="new">27ad013370d8482f85d8cdcc88621f25</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen typ. stiller Gesellsch. (1-5 J )</act:name>
|
|
<act:id type="new">58c2f5ddf5bc4dfe8c360919d31d3bab</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3524</act:code>
|
|
<act:parent type="new">27ad013370d8482f85d8cdcc88621f25</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen typ. stiller Gesellsch. (g. 5 J)</act:name>
|
|
<act:id type="new">73ac0101547040a58d09c2aabbf4dcb2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3527</act:code>
|
|
<act:parent type="new">27ad013370d8482f85d8cdcc88621f25</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen atypisch stiller Gesellschafter</act:name>
|
|
<act:id type="new">876919bc64ba4992889030b9a657e896</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3530</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen atyp. stiller Gesellsch. (b. 1 J)</act:name>
|
|
<act:id type="new">c9f1d64eeaf24529ba63fa6f1b2be384</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3531</act:code>
|
|
<act:parent type="new">876919bc64ba4992889030b9a657e896</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen atyp. stiller Gesellsch. (1-5 J)</act:name>
|
|
<act:id type="new">b2dc6d3177994d8f82d3cef8da18aa40</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3534</act:code>
|
|
<act:parent type="new">876919bc64ba4992889030b9a657e896</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen atyp. stiller Gesellsch. (g. 5 J)</act:name>
|
|
<act:id type="new">8fbdc623512a40e180ddebccbf823df9</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3537</act:code>
|
|
<act:parent type="new">876919bc64ba4992889030b9a657e896</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Partiarische Darlehen</act:name>
|
|
<act:id type="new">eaed36639f114cb6b323a1c265ff5c40</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3540</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Partiarische Darlehen (bis 1 Jahr)</act:name>
|
|
<act:id type="new">300851e758db4d498f059f7daf75b624</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3541</act:code>
|
|
<act:parent type="new">eaed36639f114cb6b323a1c265ff5c40</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Partiarische Darlehen (1-5 Jahre)</act:name>
|
|
<act:id type="new">fe25578e47e44e5cbf10045e7920e4d5</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3544</act:code>
|
|
<act:parent type="new">eaed36639f114cb6b323a1c265ff5c40</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Partiarische Darlehen (g. 5 Jahre)</act:name>
|
|
<act:id type="new">5f2c267da63648b7bd0fe0e95068d80f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3547</act:code>
|
|
<act:parent type="new">eaed36639f114cb6b323a1c265ff5c40</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Kautionen</act:name>
|
|
<act:id type="new">d707a27f905d4ae9b4ee84732767173e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3550</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Kautionen (bis 1 Jahr)</act:name>
|
|
<act:id type="new">0d3c8fcc4aa14fa38927d0db3e1a9ebc</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3551</act:code>
|
|
<act:parent type="new">d707a27f905d4ae9b4ee84732767173e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Kautionen (1-5 Jahre)</act:name>
|
|
<act:id type="new">23a9ec9806ea40cbac4b9b68dc778fdf</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3554</act:code>
|
|
<act:parent type="new">d707a27f905d4ae9b4ee84732767173e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Kautionen (größer 5 Jahre)</act:name>
|
|
<act:id type="new">58fc9ede161f4682bcba34d2253bf3a8</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3557</act:code>
|
|
<act:parent type="new">d707a27f905d4ae9b4ee84732767173e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen</act:name>
|
|
<act:id type="new">9325da981589417f98227351ba5663a4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3560</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen bis 1 Jahr</act:name>
|
|
<act:id type="new">41bf106ba23d44bda9f562c2003f8920</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3561</act:code>
|
|
<act:parent type="new">9325da981589417f98227351ba5663a4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen 1-5 Jahre</act:name>
|
|
<act:id type="new">61f4f64341f6441c972690aa06de2b8c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3564</act:code>
|
|
<act:parent type="new">9325da981589417f98227351ba5663a4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Darlehen g. 5 Jahre</act:name>
|
|
<act:id type="new">6ce4bdf70318409ab6fcd1efc1c3ce7f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3567</act:code>
|
|
<act:parent type="new">9325da981589417f98227351ba5663a4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>(frei, in Bilanz kein Restlaufzeitvermerk)</act:name>
|
|
<act:id type="new">f31e6b137e454fb2bd8e7e233ce1465a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3570</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598</act:name>
|
|
<act:id type="new">2c02d42d5f4944d2a1634b2aba8d7b4f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3599</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Agenturwarenabrechnung</act:name>
|
|
<act:id type="new">8c772d2fe79f47439daf4f950acdc230</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3600</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kreditkartenabrechnung</act:name>
|
|
<act:id type="new">275a64c6c0344452ba18187e17de6832</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3610</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewinnverfügungskonto stille Gesellschafter</act:name>
|
|
<act:id type="new">3fe1ffaeadcb444a8f33556bf3ccc5a6</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3620</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Verrechnungskonten</act:name>
|
|
<act:id type="new">31cf1bb804064af9b57295c19aeac60d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3630</act:code>
|
|
<act:description>Interimskonto</act:description>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnung geleistete Anzahlungen</act:name>
|
|
<act:id type="new">c6179e0476a847a18cb552810490e88f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3695</act:code>
|
|
<act:parent type="new">31cf1bb804064af9b57295c19aeac60d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Betriebssteuern und -abgaben</act:name>
|
|
<act:id type="new">dbb298d2e40247e5bc8bc40849469991</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3700</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl. Betriebsst. und -abgaben (b. 1 J)</act:name>
|
|
<act:id type="new">b883e62f2dac4c8ea837b671f408c199</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3701</act:code>
|
|
<act:parent type="new">dbb298d2e40247e5bc8bc40849469991</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl. Betriebsst. und -abgaben (1-5 J)</act:name>
|
|
<act:id type="new">a68241a13c7b4525bc3aac8fb1fcfa86</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3710</act:code>
|
|
<act:parent type="new">dbb298d2e40247e5bc8bc40849469991</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindl. Betriebsst. und -abgaben (g. 5 J)</act:name>
|
|
<act:id type="new">b5a9c51fe22b451497b91c0f99669310</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3715</act:code>
|
|
<act:parent type="new">dbb298d2e40247e5bc8bc40849469991</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lohn und Gehalt</act:name>
|
|
<act:id type="new">bb9e6ec7e1da430783d1321f03ad9701</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3720</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten für Einbehaltungen von Arbeitnehmern</act:name>
|
|
<act:id type="new">9fd2e43d663a40e59710c83dd8f205c2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3725</act:code>
|
|
<act:parent type="new">bb9e6ec7e1da430783d1321f03ad9701</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus an das Finanzamt abzuführendem Bauabzugsbetrag</act:name>
|
|
<act:id type="new">b65fc75dea3546fbae646f2afdc0ac8b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3726</act:code>
|
|
<act:parent type="new">bb9e6ec7e1da430783d1321f03ad9701</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Lohn- und Kirchensteuer</act:name>
|
|
<act:id type="new">d7628dfd833a4113a20d02a7185b4f00</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3730</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
|
|
<act:id type="new">38b7b7e03152410b81fdac1c73bcf39b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3740</act:code>
|
|
<act:description>Sozialversicherungsbeiträge</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichk. soziale Sicherheit (b. 1 J)</act:name>
|
|
<act:id type="new">9b709c255aa8453dbcf688171b6de34e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3741</act:code>
|
|
<act:parent type="new">38b7b7e03152410b81fdac1c73bcf39b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichk. soziale Sicherheit (1-5 J)</act:name>
|
|
<act:id type="new">81c29987eedc4ff1ab9ef4544eada49e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3750</act:code>
|
|
<act:parent type="new">38b7b7e03152410b81fdac1c73bcf39b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichk. soziale Sicherheit (g. 5 J)</act:name>
|
|
<act:id type="new">fd8682f1b4744828b373cfd1ae68c028</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3755</act:code>
|
|
<act:parent type="new">38b7b7e03152410b81fdac1c73bcf39b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Einbehaltungen</act:name>
|
|
<act:id type="new">ffe1ed192e0d4804bfd21526e1837270</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3760</act:code>
|
|
<act:description>KapESt und SolZ auf KapESt</act:description>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten für Verbrauchsteuern</act:name>
|
|
<act:id type="new">7b5b83e5bce04535a1848473ec4809dd</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3761</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Vermögensbildung</act:name>
|
|
<act:id type="new">55529ae5f823441bb48da09d0644d12e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3770</act:code>
|
|
<act:description>Direktversicherungen u.ä.</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichk. Vermögensbildung (b. 1 J)</act:name>
|
|
<act:id type="new">9e501299be7e4728bfa24db521e3e76a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3771</act:code>
|
|
<act:parent type="new">55529ae5f823441bb48da09d0644d12e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichk. Vermögensbildung (1-5 J)</act:name>
|
|
<act:id type="new">af1e57f9f565436b8e190d0d2c63807d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3780</act:code>
|
|
<act:parent type="new">55529ae5f823441bb48da09d0644d12e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichk. Vermögensbildung (g. 5 J)</act:name>
|
|
<act:id type="new">b5f960136a8c493db6c597ef6609952c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3785</act:code>
|
|
<act:parent type="new">55529ae5f823441bb48da09d0644d12e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten gegenüber Arbeitsgemeinschaften</act:name>
|
|
<act:id type="new">305355a548e4458ba842e37263f51158</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3611</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Neutralisierung aufwandswirksamer Sachverhalte für § 4 Abs. 3 EStG</act:name>
|
|
<act:id type="new">090be56ef1184157b2b38db13d66bdd4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3612</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ergebnisneutrale Sachverhalte für § 4 Abs. 3 EStG</act:name>
|
|
<act:id type="new">a1943125414847c59c85801cff3fe321</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3613</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten gegenüber Gesellschaft/Gesamthand</act:name>
|
|
<act:id type="new">9f45e47eb62d4522a92f81c0256216a2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3634</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Verbindlichkeiten aus genossenschaftlicher Rückvergütung</act:name>
|
|
<act:id type="new">04178708de9f44e7affdcd4c68794e9e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3635</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten gegenüber GmbH-Gesellschaftern</act:name>
|
|
<act:id type="new">95b20862061b4708a540c0dad6aa1be2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3640</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit bis 1 Jahr</act:name>
|
|
<act:id type="new">31caabc7e5b543d9b1cad163694d23c9</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3641</act:code>
|
|
<act:parent type="new">95b20862061b4708a540c0dad6aa1be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit 1 bis 5 Jahre</act:name>
|
|
<act:id type="new">e20893d2080c46b3b5a88a11e71afff5</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3642</act:code>
|
|
<act:parent type="new">95b20862061b4708a540c0dad6aa1be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit größer 5 Jahre</act:name>
|
|
<act:id type="new">6ffd046353bc416992d454b500fef085</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3643</act:code>
|
|
<act:parent type="new">95b20862061b4708a540c0dad6aa1be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern</act:name>
|
|
<act:id type="new">77c9318e04d94efeb864e02793b7c77d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3645</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit bis 1 Jahr</act:name>
|
|
<act:id type="new">c1d28b55d99145649a978f126705349a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3646</act:code>
|
|
<act:parent type="new">77c9318e04d94efeb864e02793b7c77d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit 1 bis 5 Jahre</act:name>
|
|
<act:id type="new">bb8937706a424b9a90d9e0a09bf6dfd3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3647</act:code>
|
|
<act:parent type="new">77c9318e04d94efeb864e02793b7c77d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit größer 5 Jahre</act:name>
|
|
<act:id type="new">36426d646e794a9ebcde57fe761da6be</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3648</act:code>
|
|
<act:parent type="new">77c9318e04d94efeb864e02793b7c77d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten gegenüber Kommanditisten</act:name>
|
|
<act:id type="new">9a13b29f24b9420d9137485422c60de8</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3650</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit bis 1 Jahr</act:name>
|
|
<act:id type="new">e6447255a86a4f57adb3bb8713442170</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3651</act:code>
|
|
<act:parent type="new">9a13b29f24b9420d9137485422c60de8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit 1 bis 5 Jahre</act:name>
|
|
<act:id type="new">39578887935e49e0afaac91e09269daf</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3652</act:code>
|
|
<act:parent type="new">9a13b29f24b9420d9137485422c60de8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit größer 5 Jahre</act:name>
|
|
<act:id type="new">ab6bf492d1b94be1a77941ad62a68eaa</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3653</act:code>
|
|
<act:parent type="new">9a13b29f24b9420d9137485422c60de8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten gegenüber stillen Gesellschaftern</act:name>
|
|
<act:id type="new">242f4f5607e744c3bf7e65c75c27a69a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3655</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit bis 1 Jahr</act:name>
|
|
<act:id type="new">b97ae6f44bb44660ac4da99632769129</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3656</act:code>
|
|
<act:parent type="new">242f4f5607e744c3bf7e65c75c27a69a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit 1 bis 5 Jahre</act:name>
|
|
<act:id type="new">e65f6664c2944cc983b3b3f10f7485b0</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3657</act:code>
|
|
<act:parent type="new">242f4f5607e744c3bf7e65c75c27a69a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Restlaufzeit größer 5 Jahre</act:name>
|
|
<act:id type="new">7f738afd2b5f44caadfff08754300220</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3658</act:code>
|
|
<act:parent type="new">242f4f5607e744c3bf7e65c75c27a69a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto</act:name>
|
|
<act:id type="new">494a78d5460247cab97c74f0e444c1ee</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3695</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:name>
|
|
<act:id type="new">3f7f416113ed4c50b7f7d022353f28fe</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3759</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausgegebene Geschenkgutscheine</act:name>
|
|
<act:id type="new">2c95c02e0b4943f5949f5cbc2d399da3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3786</act:code>
|
|
<act:parent type="new">a2d89e627b34447d8d80f665ff1bc3dd</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>09. Lohn- und Gehaltsverrechnungskonto</act:name>
|
|
<act:id type="new">6ecdc587c135481c9df6b1a6d427bc6a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3790</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
|
|
<act:id type="new">d55ca709706948749b2b7c018f7fa198</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3796</act:code>
|
|
<act:description>für §4/3 EStG</act:description>
|
|
<act:parent type="new">6ecdc587c135481c9df6b1a6d427bc6a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Lohn- und Gehaltsverrechnung nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG</act:name>
|
|
<act:id type="new">0d40493721244ea0abf8c543e561c830</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3791</act:code>
|
|
<act:parent type="new">6ecdc587c135481c9df6b1a6d427bc6a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>10. Umsatzsteuer</act:name>
|
|
<act:id type="new">0fd1c03d62524b39a25283b49e499619</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3800</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6e18166c8add4083a29431b95d717675</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer 7%</act:name>
|
|
<act:id type="new">3c0a1a8ff40d4301861313c1c5936a62</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3801</act:code>
|
|
<act:description>Umsatzsteuer</act:description>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
|
|
<act:id type="new">46de95e03f674d2e96675272b802574f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3802</act:code>
|
|
<act:description>anderes EU-Land</act:description>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer 5 %</act:name>
|
|
<act:id type="new">c348212206194e949c8df01d57885e0d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3803</act:code>
|
|
<act:parent type="new">46de95e03f674d2e96675272b802574f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %</act:name>
|
|
<act:id type="new">4f70faf8ceba455e85543e5549893ee5</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3804</act:code>
|
|
<act:parent type="new">46de95e03f674d2e96675272b802574f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer 16%</act:name>
|
|
<act:id type="new">ed79da3b779b43ce8c614ababde44b72</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3805</act:code>
|
|
<act:description>Umsatzsteuer, voller Satz</act:description>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer aus im Inland steuerpflichtigenEU-Lieferungen</act:name>
|
|
<act:id type="new">1eaa16f0daeb4568a891b7b3c6b21f61</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3807</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen 19 %</act:name>
|
|
<act:id type="new">fb421cb48cef4ea3ac02a0eea20edfd9</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3808</act:code>
|
|
<act:parent type="new">1eaa16f0daeb4568a891b7b3c6b21f61</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
|
|
<act:id type="new">1f610a9127964c07b35ebd1b717a2e9e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3809</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nicht fällig</act:name>
|
|
<act:id type="new">e2b850f906294287a3f2cd21b3c21716</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3810</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nicht fällig 7%</act:name>
|
|
<act:id type="new">16ccc9fd0583429a978d1ac329eb670b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3811</act:code>
|
|
<act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen</act:name>
|
|
<act:id type="new">7c146daca4474996bb2e9e9170b0beb9</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3812</act:code>
|
|
<act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nicht fällig 5 %</act:name>
|
|
<act:id type="new">6c37e0e6ea3c430bace84d499c2574c6</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3813</act:code>
|
|
<act:parent type="new">7c146daca4474996bb2e9e9170b0beb9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen 19 %</act:name>
|
|
<act:id type="new">928ea4c523b142bfa9dec049a62f93d4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3814</act:code>
|
|
<act:parent type="new">7c146daca4474996bb2e9e9170b0beb9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nicht fällig 16%</act:name>
|
|
<act:id type="new">fc00f1804b614a2b879d631cee39d763</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3815</act:code>
|
|
<act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nicht fällig 19%</act:name>
|
|
<act:id type="new">203150e0da4a4b84868b269c8d0e9aa4</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3816</act:code>
|
|
<act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer aus im anderen EU-Land steuerpflichtigen Lieferungen</act:name>
|
|
<act:id type="new">e4e3e7cacc19430b85eeb06d60e0f746</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3817</act:code>
|
|
<act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen/Werklieferungen</act:name>
|
|
<act:id type="new">b7a99c3c5090483a8148aff476dbc743</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3818</act:code>
|
|
<act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</act:name>
|
|
<act:id type="new">2489c3d2ecd24103ac039ee3a3695a76</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3819</act:code>
|
|
<act:parent type="new">e2b850f906294287a3f2cd21b3c21716</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuervorauszahlungen</act:name>
|
|
<act:id type="new">2e08470a60e3474d8afe79f4e934af51</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3820</act:code>
|
|
<act:description>Umsatzsteuervoranmeldungen</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuervorauszahlungen 1/11</act:name>
|
|
<act:id type="new">bc243408121e46bca5ece0656e1f42f3</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3830</act:code>
|
|
<act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachsteuer</act:name>
|
|
<act:id type="new">93bd8ad25026487682cdea6298e399c2</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3832</act:code>
|
|
<act:description>UstVa Zl. 52, Kz. 65</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K65</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>USt EG-Erwerb Neufahrzeuge ohne UStID</act:name>
|
|
<act:id type="new">1f88c36bba5d4c838e1f39734dc353cc</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3834</act:code>
|
|
<act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nach §13b UStG</act:name>
|
|
<act:id type="new">267eba729cfc44b3a77a10217309730e</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3835</act:code>
|
|
<act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nach §13a UStG</act:name>
|
|
<act:id type="new">386a02fa9e1940938412b4f6e8c1ada9</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3839</act:code>
|
|
<act:description>aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:description>
|
|
<act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen, nur OSS</act:name>
|
|
<act:id type="new">00f6c6ac220a48c89dd326ec6242a6f5</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3831</act:code>
|
|
<act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nach § 13b UStG 19 %</act:name>
|
|
<act:id type="new">79ac765de5b543288edb21b1439e7230</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3837</act:code>
|
|
<act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer nach § 13b UStG 16 %</act:name>
|
|
<act:id type="new">056299aaf26e4d83976de95129a95831</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3838</act:code>
|
|
<act:parent type="new">2e08470a60e3474d8afe79f4e934af51</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer laufendes Jahr</act:name>
|
|
<act:id type="new">f9eb21db7f4649e7b51578a4d92ec46d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3840</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer Vorjahr</act:name>
|
|
<act:id type="new">0644c07e53414767a3d99819075916b5</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3841</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer frühere Jahre</act:name>
|
|
<act:id type="new">d90dda8d51724697b5ed4cba2733bdb9</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3845</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufgeschobene Einfuhr-Umsatzsteuer</act:name>
|
|
<act:id type="new">f304a83522b14b85858f4ab88a15d20f</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3850</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>In Rechnung unberechtigt ausgewiesene und geschuldete Steuerbeträge</act:name>
|
|
<act:id type="new">ed01c4561a264320be42f0e20be741ee</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3851</act:code>
|
|
<act:description>UstVa Zl. 63f, Kz. 69</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K69</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerzahlungen an andere EG-Länder</act:name>
|
|
<act:id type="new">6021dcfc0f2a4fc9921c2d05ada30f7c</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3854</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</act:name>
|
|
<act:id type="new">2351c6bf1ac0463481d1ddde53f84ade</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3798</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerzahlungen aus im anderen EU-Land steuerpflichtigen Dienstleistungen</act:name>
|
|
<act:id type="new">d7946c99bda44bfeb3c9c38a7545e00b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3799</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer 19 %</act:name>
|
|
<act:id type="new">5e83141a9d384d6a80e1db6ab788185a</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3806</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbindlichkeiten aus Umsatzsteuer-Vorauszahlungen</act:name>
|
|
<act:id type="new">17db66362d0048cc9390508097e19b57</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3860</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6 und 13b Abs. 2 UStG)</act:name>
|
|
<act:id type="new">ef7f25fddc8f414988d05bee0d259ebf</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3865</act:code>
|
|
<act:parent type="new">0fd1c03d62524b39a25283b49e499619</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>D. Rechnungsabgrenzungsposten Fremdkapital</act:name>
|
|
<act:id type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">c3aa052be19846e3a390d0d90d14327b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Passive Rechnungsabgrenzung</act:name>
|
|
<act:id type="new">d950429257864ee4a43e477d11a6930b</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3900</act:code>
|
|
<act:parent type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</act:name>
|
|
<act:id type="new">61be8f51c3de4efeab89ee00090cab9d</act:id>
|
|
<act:type>LIABILITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>3950</act:code>
|
|
<act:parent type="new">991ee6f04b564a3eb2e3e7a6cdb6c3eb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Betriebliche Erträge</act:name>
|
|
<act:id type="new">7977a558bc81459c97039fdae54827a3</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>a) Umsatzerlöse</act:name>
|
|
<act:id type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Umsätze</act:name>
|
|
<act:id type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Umsätze §4 Nr. 8 ff UStG</act:name>
|
|
<act:id type="new">03f5e247a44e4b03be81e3c2b0cf3bd6</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4100</act:code>
|
|
<act:description>UstVa Zl. 25, Kz. 48</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Kredite, Immobilien ...</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K48</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige steuerfr. Umsätze Inland</act:name>
|
|
<act:id type="new">00174dfb42b34fb1b809c5566c2de3ab</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4110</act:code>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Umsätze §4 Nr. 1a UStG</act:name>
|
|
<act:id type="new">32f38ed36675415fbcf1b70d29b864c3</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4120</act:code>
|
|
<act:description>UstVa Zl. 24, Kz. 43</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Ausfuhrlieferungen, Lohnveredelung...</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K43</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie EG-Lieferungen (§4,1b UStG) an Abnehmer mit UStID</act:name>
|
|
<act:id type="new">fb4d3e46a6b946d3b28973fce0830651</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4125</act:code>
|
|
<act:description>UstVa Zl. 21, Kz. 41</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K41</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Innergemeinschaftl. Dreiecksgeschäft, Lieferung des ersten Abnehmers (§25b Abs. 2 UStG)</act:name>
|
|
<act:id type="new">54991ebadc7047eb9c7a0b900c9837ed</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4130</act:code>
|
|
<act:description>UstVa Zl. 40, Kz. 42</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K42</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</act:name>
|
|
<act:id type="new">cc2c415b3c1c478bab2e844a3860619a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4135</act:code>
|
|
<act:description>UstVa Zl. 22, Kz. 44</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K44</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Umsätze Offshore usw.</act:name>
|
|
<act:id type="new">794371b7aa7a48f28105603e4a6fea0b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4140</act:code>
|
|
<act:description>UstVa Zl. 42, Kz. 45</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K45</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Umsätze §4 Nr. 2-7 UStG</act:name>
|
|
<act:id type="new">31560c9bfb8f41a89c2efda33a089dc2</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4150</act:code>
|
|
<act:description>UstVa Zl. 24, Kz. 43</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">grenzüberschr. Beförderung, ZB-Gold, ...</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K43</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Umsätze nach § 4 Nr. 12 UStG (Vermietung und Verpachtung)</act:name>
|
|
<act:id type="new">fea1a7d4471d44cc9ed381a484755efa</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4105</act:code>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzerlöse nach §§ 25 und 25a UStG 19 % USt</act:name>
|
|
<act:id type="new">2d5bcf3a358545e7b9d552c4e8c160a5</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4136</act:code>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzerlöse nach §§ 25 und 25a UStG ohne USt</act:name>
|
|
<act:id type="new">8826f05d6ab24b0787befb8be45b2bce</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4138</act:code>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei</act:name>
|
|
<act:id type="new">ecbbab99545c49229ca488c1087792fc</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4139</act:code>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG</act:name>
|
|
<act:id type="new">2310472a6de142bebb68f21c0f04c4fa</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4160</act:code>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend</act:name>
|
|
<act:id type="new">7b8382f0874b4ca5a260202bb669ccc6</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4165</act:code>
|
|
<act:parent type="new">9dc2be001ded4604b5d1af1bfaf8eb30</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzerlöse</act:name>
|
|
<act:id type="new">50e29dba056e4ef6bc4fb3732780986f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4000</act:code>
|
|
<act:description>zur freien Verfügung</act:description>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse die mit den Durchschnittssätzen des §24 UStG versteuert werden</act:name>
|
|
<act:id type="new">b36d2c1c006c4d39a207107ac162de01</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4180</act:code>
|
|
<act:description>UstVa Zl. 32, Kz. 76</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">land- und forstwirtschaftliche Betriebe</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K76</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse Kleinunternehmer §19 UStG</act:name>
|
|
<act:id type="new">8f2ea490c4a04ebc8472a5e34030aaa7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4185</act:code>
|
|
<act:description>< 17 500 € VJ, 50 000 akt.</act:description>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse Geldspielautomaten 16% USt</act:name>
|
|
<act:id type="new">1a6bd13ce31840fd97e758b7ffa22013</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4186</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse</act:name>
|
|
<act:id type="new">df1115a4fb1640c3bcc3200ca0fad4c7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4200</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzerlöse 7% USt</act:name>
|
|
<act:id type="new">2cf1e980a2e24647a621f1fe71a57b4b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4300</act:code>
|
|
<act:description>UstVa Zl. 28, Kz. 86</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K86</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 7% USt</act:name>
|
|
<act:id type="new">8d1fba0dd76d4aee9100c3027c789e1f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4310</act:code>
|
|
<act:description>UstVa Zl. 36, Kz. 93</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K93</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 19% USt</act:name>
|
|
<act:id type="new">d7977146f0124e39b807eee7c756edaa</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4315</act:code>
|
|
<act:description>UstVa Zl. 35, Kz. 89</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K89</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
|
|
<act:id type="new">1d41f63691ed451b89cb404f9267101f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4320</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Leistungen, für die der Leistungsempfänger die Steuer nach §13b UStG schuldet.</act:name>
|
|
<act:id type="new">7900227aab4a4798a32ac79de17d1bb3</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4337</act:code>
|
|
<act:description>UstVa Zl. 41, Kz. 60</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Werklieferungen aus Ausland ...</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K60</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
|
|
<act:id type="new">ef40bbb490394a28b9b4065d3caca8a0</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4338</act:code>
|
|
<act:description>UstVa Zl. 42, Kz. 45</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K45</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus im anderen EG-Land steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
|
|
<act:id type="new">474bcac575544902999fc996ea620ba6</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4339</act:code>
|
|
<act:description>UstVa Zl. 42, Kz. 45</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K45</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzerlöse 16% USt</act:name>
|
|
<act:id type="new">268efeae2daa402eb035cf3064796f8b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4340</act:code>
|
|
<act:description>UstVa Zl. 27, Kz. 51</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K51</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzerlöse 19% USt</act:name>
|
|
<act:id type="new">aa9be6fbbe0742b096d0f50d50d677d0</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4400</act:code>
|
|
<act:description>UstVa Zl. 27, Kz. 81</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-US</slot:key>
|
|
<slot:value type="frame">
|
|
<slot>
|
|
<slot:key>code</slot:key>
|
|
<slot:value type="string">K81</slot:value>
|
|
</slot>
|
|
</slot:value>
|
|
</slot>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse 19 % USt</act:name>
|
|
<act:id type="new">fdf89910a2f543e8b2b44ed2d1cfb5fc</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4410</act:code>
|
|
<act:parent type="new">aa9be6fbbe0742b096d0f50d50d677d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderbetriebseinnahmen, Tätigkeitsvergütung</act:name>
|
|
<act:id type="new">e02d793747c748ad80d89c02cd1db59e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4500</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse Abfallverwertung</act:name>
|
|
<act:id type="new">40bbef75970c4f28a51bc38dd6ec37e5</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4510</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse Leergut</act:name>
|
|
<act:id type="new">c46b08a877764955b21cc3756d3bf56c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4520</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</act:name>
|
|
<act:id type="new">d0a724661980402a8df1f78d3bd2be9a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4331</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse 5 % USt</act:name>
|
|
<act:id type="new">ac519931f15b4366a97f8bba7183cf7d</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4333</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse 7 % USt</act:name>
|
|
<act:id type="new">393a21083ba2481d96d2fcffc6597d7e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4334</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Lieferungen von Mobilfunkgeräten, Tablet-Computern, Spielekonsolen und integrierten Schaltkreisen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet</act:name>
|
|
<act:id type="new">46dd7684217f4793af59b440f10b67b3</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4335</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet</act:name>
|
|
<act:id type="new">f9cb6a6f57854ca3b38b8363b3499f4a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4336</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus im Inland steuerpflichtigen elektronischen Dienstleistungen 19 % USt</act:name>
|
|
<act:id type="new">6be42418e1fa491da25ab250c755c332</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4449</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nebenerlöse (Bezug zu Materialaufwand)</act:name>
|
|
<act:id type="new">3a2b4217741341a9a7838b10a58d757c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4499</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderbetriebseinnahmen, Miet-/Pachteinnahmen</act:name>
|
|
<act:id type="new">683cc69e55a544d8a8b3b1627d935dd5</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4501</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderbetriebseinnahmen, Zinseinnahmen</act:name>
|
|
<act:id type="new">de5f4094636b4e08bfd0b78deb191ca0</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4502</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderbetriebseinnahmen, Haftungsvergütung</act:name>
|
|
<act:id type="new">c1c3b1e7a6174534bce97f458e7a0fb8</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4503</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderbetriebseinnahmen, Pensionszahlungen</act:name>
|
|
<act:id type="new">8d6f725cc3034914a1e4be9478e9937f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4504</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderbetriebseinnahmen, sonstige Sonderbetriebseinnahmen</act:name>
|
|
<act:id type="new">fb92c1bf6f6a4db89c7c909f081c514e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4505</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Provisionsumsätze</act:name>
|
|
<act:id type="new">a8c3c1326c1441eb8dfe17689e454124</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4560</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Provisionsumsätze, steuerfrei § 4 Nr. 8 ff. UStG</act:name>
|
|
<act:id type="new">8e75501226864a6f8a0597b6d5648826</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4564</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Provisionsumsätze, steuerfrei § 4 Nr. 5 UStG</act:name>
|
|
<act:id type="new">02840f1bd17347e89db67b26a0e5b8df</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4565</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Provisionsumsätze 7 % USt</act:name>
|
|
<act:id type="new">05ea1eb1eb56409ab5cf60c9457b0ef4</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4566</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Provisionsumsätze 19 % USt</act:name>
|
|
<act:id type="new">72092888de5c45ca9dd0e3e2eeeac5fb</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4569</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Erträge aus Provisionen, Lizenzen und Patenten</act:name>
|
|
<act:id type="new">08fbc8e95d4f4738a23ec0e432658aa9</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4570</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 8 ff. UStG</act:name>
|
|
<act:id type="new">c8135dec329247d0957a263c0515e9e3</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4574</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 5 UStG</act:name>
|
|
<act:id type="new">1e1fe7f3ae0e435ea8c69ae4eaa0e7c7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4575</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Erträge aus Provisionen, Lizenzen und Patenten 7 % USt</act:name>
|
|
<act:id type="new">e84a65b838fb44ffa64b932bf06c2919</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4576</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Erträge aus Provisionen, Lizenzen und Patenten 19 % USt</act:name>
|
|
<act:id type="new">336b9402e51049fea2dac38acca83870</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4579</act:code>
|
|
<act:parent type="new">7e85851b3d9f485baaa7e2b27e7e402c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>b) Statistische Konten EÜR Umsatzerlöse</act:name>
|
|
<act:id type="new">9d260c26c29f47a995befb828257532f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Statistisches Konto Erlöse zum allgemeinen Umsatzsteuersatz (EÜR)</act:name>
|
|
<act:id type="new">085da35486bc477598a66d5bfaf999ba</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4580</act:code>
|
|
<act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Statistisches Konto Erlöse zum ermäßigten Umsatzsteuersatz (EÜR)</act:name>
|
|
<act:id type="new">b34c7c8481d640acb3bce2ffceb7994b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4581</act:code>
|
|
<act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Statistisches Konto Erlöse steuerfrei und nicht steuerbar (EÜR)</act:name>
|
|
<act:id type="new">ab6c926494b644f78e421cf4e1009c4d</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4582</act:code>
|
|
<act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto 4580 - 4582 bei Aufteilung der Erlöse nach Steuersätzen (EÜR)</act:name>
|
|
<act:id type="new">ee4c90da0b8645fb8e50fa40679d5366</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4589</act:code>
|
|
<act:parent type="new">9d260c26c29f47a995befb828257532f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltliche Wertabgaben</act:name>
|
|
<act:id type="new">5fd4e2c253da467a8d88cb71021c50e8</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4600</act:code>
|
|
<act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahme von Gegenständen ohne USt</act:name>
|
|
<act:id type="new">8694dd038d164a958885121d9cf66f9f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4605</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahme Unternehmer (Waren) 7% USt</act:name>
|
|
<act:id type="new">3d786df45c8045b5b58dc306fd7cb5bc</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4610</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahme Unternehmer (Waren) ohne USt</act:name>
|
|
<act:id type="new">1b289b3586c9477380b0261c7023faa5</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4619</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahme Unternehmer (Waren) 16% USt</act:name>
|
|
<act:id type="new">ec58df864e464a13b9895dfbf7109197</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4620</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verwendung von Gegenständen 7% USt</act:name>
|
|
<act:id type="new">d0e39d7df03545dfb615e0cec80b02dc</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4630</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verwendung von Gegenst.(Kfz) ohne USt</act:name>
|
|
<act:id type="new">8eb3ef9925034f189bb3dbaca0b72e5a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4639</act:code>
|
|
<act:description>z. B. Kfz-Nutzung</act:description>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verwendung von Gegenständen 19% USt</act:name>
|
|
<act:id type="new">423f62b9c4494f5797ac48b410be5310</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4640</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verwendung von Gegenst. (Kfz) 19% USt</act:name>
|
|
<act:id type="new">f85526655b454cd08f52e68dc67f9435</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4645</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verwendung von Gegenst. (Tel) 19% USt</act:name>
|
|
<act:id type="new">714303fe5b1741a0b308d240cb40e3e4</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4646</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltl. Erbringung Leist. 7% USt</act:name>
|
|
<act:id type="new">baa30df95b0b43208800ff164f31931c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4650</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltl. Erbringung Leist. ohne USt</act:name>
|
|
<act:id type="new">e2073f6a230f43a481e0236c5e8da213</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4659</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltl. Erbringung Leist. 19% USt</act:name>
|
|
<act:id type="new">1601981eed7f4c46aaa75cb9e256bb8d</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4660</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltl. Zuwend. von Waren 7% USt</act:name>
|
|
<act:id type="new">a60f873d3344434d8f6ac892b0a3bc4f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4670</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltl. Zuwend. von Waren ohne USt</act:name>
|
|
<act:id type="new">be12a6320a984daea549be63b5f64431</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4679</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltl. Zuwend. von Waren 19% USt</act:name>
|
|
<act:id type="new">272c79b2329f48faaf42153c7bb38746</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4680</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltl. Zuwend. Gegenstände 19% USt</act:name>
|
|
<act:id type="new">f16f968fd7f84c24bc9f8370c7c95114</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4686</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltl. Zuwend. Gegenstände ohne USt</act:name>
|
|
<act:id type="new">c6b026ec1bde4dbaa88b33539a94baac</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4689</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 7 % USt</act:name>
|
|
<act:id type="new">6944705f604b4214957e693b5b5cd0be</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4616</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 7 % USt</act:name>
|
|
<act:id type="new">514f586b0f624a91bd7913e0a085979f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4636</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt</act:name>
|
|
<act:id type="new">42749339132347dd8e931fcb4a5f90f5</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4637</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Telefon-Nutzung)</act:name>
|
|
<act:id type="new">6a76c95a7bfb4494965ca8e8b3947787</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4638</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltliche Erbringung einer sonstigen Leistung 7 % USt</act:name>
|
|
<act:id type="new">6bb471c7ca994752879de5fad8ddb9c7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4656</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Unentgeltliche Zuwendung von Waren 7 % USt</act:name>
|
|
<act:id type="new">a6379371b187471ea30162b43616f690</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4676</act:code>
|
|
<act:parent type="new">5fd4e2c253da467a8d88cb71021c50e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht steuerbare Umsätze</act:name>
|
|
<act:id type="new">4aeb8cdf0e064a87bbb7f09d5fc61f4f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4690</act:code>
|
|
<act:description>Innenumsätze</act:description>
|
|
<act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Umsatzsteuer-Vergütungen</act:name>
|
|
<act:id type="new">3d673e0a29224f57998963d5b076bafb</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4695</act:code>
|
|
<act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerungen</act:name>
|
|
<act:id type="new">e1b22acb51a24607bd778b61b832e9ef</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4700</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerungen steuerfrei §4 Nr. 1a</act:name>
|
|
<act:id type="new">fd118621f31c4a88b67db54995c83365</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4705</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerungen 7% USt</act:name>
|
|
<act:id type="new">2e9e30864d33472f8ec8152d5ee94bab</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4710</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerungen 19% USt</act:name>
|
|
<act:id type="new">5d6f635ea7c848d19de1fac4b1d50ff2</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4720</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerungen steuerfr. EG-Lief.</act:name>
|
|
<act:id type="new">fcd07b7d51ec474b8e11a89f2cd79ccf</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4724</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerung EG-Lieferung 7% USt</act:name>
|
|
<act:id type="new">5ac53ce82f154e91aef25bce62a7a84b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4725</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerung EG-Lieferung 19% USt</act:name>
|
|
<act:id type="new">0be912d0055847e28c5a18c19598164a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4726</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmäl.i.and.EG-Ld.stpfl.Liefer.</act:name>
|
|
<act:id type="new">d34939f233334340864d834dc2da315c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4727</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti</act:name>
|
|
<act:id type="new">a82ac54c16dd48efa054caaf73f9ac56</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4730</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti 7% USt</act:name>
|
|
<act:id type="new">a34f5e19153244e28bb9d6a8f0518df2</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4731</act:code>
|
|
<act:parent type="new">a82ac54c16dd48efa054caaf73f9ac56</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti 16% USt</act:name>
|
|
<act:id type="new">4085c2c541904720a29127fe85b388fc</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4735</act:code>
|
|
<act:parent type="new">a82ac54c16dd48efa054caaf73f9ac56</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti 5 % USt</act:name>
|
|
<act:id type="new">eecca072b9fa4055b6fe2ea21d58c0b4</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4732</act:code>
|
|
<act:parent type="new">a82ac54c16dd48efa054caaf73f9ac56</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti 19 % USt</act:name>
|
|
<act:id type="new">2b49abb8cc5546ecb001e2f73d47066c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4736</act:code>
|
|
<act:parent type="new">a82ac54c16dd48efa054caaf73f9ac56</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti aus Lieferungen von Mobilfunkgeräten etc., für die der Leistungsempfänger die Umsatzsteuer nach § 13b Abs. 2 Nr. 10 UStG schuldet</act:name>
|
|
<act:id type="new">03c8366937654385a4f133c45a008620</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4738</act:code>
|
|
<act:parent type="new">a82ac54c16dd48efa054caaf73f9ac56</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Rabatte</act:name>
|
|
<act:id type="new">8b603ef28fd44a959ecccc96328ec50e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4770</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Rabatte 7% USt</act:name>
|
|
<act:id type="new">bfba5aea0f51407f8eab816f7dca1467</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4780</act:code>
|
|
<act:parent type="new">8b603ef28fd44a959ecccc96328ec50e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Rabatte 19% USt</act:name>
|
|
<act:id type="new">ab5f213cb84a4239966e71e8e3cf62ed</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4790</act:code>
|
|
<act:parent type="new">8b603ef28fd44a959ecccc96328ec50e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 8 ff. UStG</act:name>
|
|
<act:id type="new">0d4dcdae05ed46c4876345147f98fb33</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4701</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 2 bis 7 UStG</act:name>
|
|
<act:id type="new">9010baa30be4458aa5bd245a7e8714c7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4702</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerungen für sonstige steuerfreie Umsätze ohne Vorsteuerabzug</act:name>
|
|
<act:id type="new">ddf7e87ad7db45a7853918f60926a707</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4703</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerungen für sonstige steuerfreie Umsätze mit Vorsteuerabzug</act:name>
|
|
<act:id type="new">c2f8918d8a8442a98a8cfee22951b1df</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4704</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlösschmälerungen für steuerfreie innergemeinschaftliche Dreiecksgeschäfte nach § 25b Abs. 2 und 4 UStG</act:name>
|
|
<act:id type="new">fa6b3a6ae6204e818b12a4fcaf041a37</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4706</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti aus Leistungen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet</act:name>
|
|
<act:id type="new">86480fee6b3c4c5da578ba812b4fc5b4</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4741</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti aus Erlösen aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet</act:name>
|
|
<act:id type="new">3ef61b145dc04894935f92dfe0b81d06</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4742</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen § 4 Nr. 1b UStG</act:name>
|
|
<act:id type="new">a8e830b71bba494f972e510da129f784</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4743</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen</act:name>
|
|
<act:id type="new">ccd3c76e4a9c477397a7f11476eab224</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4745</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt</act:name>
|
|
<act:id type="new">058dc490567c4fbc85d8c24290175520</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4746</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 5 % USt</act:name>
|
|
<act:id type="new">a620cfc5444d4bf28719bda379f16323</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4747</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt</act:name>
|
|
<act:id type="new">b00ad083a3c4433da92940451357cb1b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4748</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 16 % USt</act:name>
|
|
<act:id type="new">baabb0a7e5104e31a406a5fdc864ed3c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4749</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Boni 7 % USt</act:name>
|
|
<act:id type="new">71bd821531c84c6889fb2340bbe61e43</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4750</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Boni 19 % USt</act:name>
|
|
<act:id type="new">cfce1ccad5574b86ae461727f9048ce1</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4760</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewährte Boni</act:name>
|
|
<act:id type="new">5df1776d35d94438a08cc56197ce669b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4769</act:code>
|
|
<act:parent type="new">e1b22acb51a24607bd778b61b832e9ef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Direkt mit dem Umsatz verbundene Steuern</act:name>
|
|
<act:id type="new">4eae7bdfe5624e7682a26a6f3106e578</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4699</act:code>
|
|
<act:parent type="new">7977a558bc81459c97039fdae54827a3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
|
|
<act:id type="new">f16fb3484a054d03831f20ef9f8223da</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bestandsveränderungen fertige Erzeugnisse</act:name>
|
|
<act:id type="new">c9cc2f46cb154f2abd6ef5e6e59a0a26</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4800</act:code>
|
|
<act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bestandsveränd.unfertige Erzeugnisse</act:name>
|
|
<act:id type="new">c1eb68a185cf4bf29ce0d452642c012c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4810</act:code>
|
|
<act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bestandsveränderung unfertige Leistung</act:name>
|
|
<act:id type="new">a24983dd816040368c02d8bbb58c7190</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4815</act:code>
|
|
<act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bestandsveränderung Bauaufträge</act:name>
|
|
<act:id type="new">bea1730f20764158b650256c6096f927</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4816</act:code>
|
|
<act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bestandsveränderung Aufträge in Arbeit</act:name>
|
|
<act:id type="new">92923f36bec1461cb670fd993ab35e09</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4818</act:code>
|
|
<act:parent type="new">f16fb3484a054d03831f20ef9f8223da</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. Andere aktivierte Eigenleistungen</act:name>
|
|
<act:id type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere aktivierte Eigenleistungen</act:name>
|
|
<act:id type="new">8545fdea9cd24da487065c24f08844c4</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4820</act:code>
|
|
<act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aktivierte Eigenleistungen (den Herstellungskosten zurechenbare Fremdkapitalzinsen)</act:name>
|
|
<act:id type="new">fb1f397863544f6ab264580b56cab80c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4824</act:code>
|
|
<act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aktivierte Eigenleistungen zur Erstellung von selbst geschaffenen immateriellen Vermögensgegenständen</act:name>
|
|
<act:id type="new">a793f9b9eb0f4b578efe4a76247f7084</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4825</act:code>
|
|
<act:parent type="new">120cd55de01d4bd1bbce4a78e1c9b516</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>04. Sonstige betriebliche Erträge</act:name>
|
|
<act:id type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige betriebliche Erträge</act:name>
|
|
<act:id type="new">5cc3fb1435fc4064976b84131e35ce9f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige betriebl. regelm. Erträge</act:name>
|
|
<act:id type="new">f171675007894f2fb5aa4e9f20e9e2ad</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4835</act:code>
|
|
<act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Erträge betriebl., regelm. 19%</act:name>
|
|
<act:id type="new">8d392cd79da34596ba31f4dcbd272e75</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4836</act:code>
|
|
<act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige betriebsfr.regelm. Erträge</act:name>
|
|
<act:id type="new">1c33c62b15ef4982b5fa2c122c1541eb</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4837</act:code>
|
|
<act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Erträge unregelmäßig</act:name>
|
|
<act:id type="new">00523fb731fc4b44a123d2fcb99420e4</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4839</act:code>
|
|
<act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige betriebliche Erträge von verbundenen Unternehmen</act:name>
|
|
<act:id type="new">a1b69146ed0f4badab5c898f64fafa01</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4832</act:code>
|
|
<act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Andere Nebenerlöse</act:name>
|
|
<act:id type="new">766c779d259047bfb05453c42f2e3f9f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4833</act:code>
|
|
<act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Erträge betrieblich und regelmäßig 16 % USt</act:name>
|
|
<act:id type="new">743f3f610fe9493e808646f2186ff97c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4834</act:code>
|
|
<act:parent type="new">5cc3fb1435fc4064976b84131e35ce9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Währungsumrechnung</act:name>
|
|
<act:id type="new">a8569dad13264475b128a78414ccdd68</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4840</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge Bewertung Finanzmittelfonds</act:name>
|
|
<act:id type="new">68db9c324069434fa884d871271d7f2c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4843</act:code>
|
|
<act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Erträge betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 ff. UStG</act:name>
|
|
<act:id type="new">95baa519e7fe4e848dba0722e23f3c3f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4841</act:code>
|
|
<act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige betriebliche Erträge, steuerfrei z. B. § 4 Nr. 2 bis 7 UStG</act:name>
|
|
<act:id type="new">009a262edac143d19b6ad9650ea1824e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4842</act:code>
|
|
<act:parent type="new">a8569dad13264475b128a78414ccdd68</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse Sachanlageverkäufe steuerfrei §4 Nr. 1a</act:name>
|
|
<act:id type="new">3eabd21b7b7643e5bced846c6f626dcb</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4844</act:code>
|
|
<act:description>(bei Buchgewinn)</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Ausfuhrlieferungen</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)</act:name>
|
|
<act:id type="new">ea5fdc3e7cf140179cf10330e097ece7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse Sachanlageverkäufe steuerfrei §4 Nr. 1b</act:name>
|
|
<act:id type="new">38f2312f76c94506a8da80e7d3523c1a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4848</act:code>
|
|
<act:description>(bei Buchgewinn)</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">innergemeischaftlich</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse Sachanlageverkäufe</act:name>
|
|
<act:id type="new">7a41d6d8d6a54f7b981fc01e12e17f83</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4849</act:code>
|
|
<act:description>(bei Buchgewinn)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse Verkäufe immat.Vermögensgegenst</act:name>
|
|
<act:id type="new">be8388d49703483e8b54ea0cf5ba77da</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4850</act:code>
|
|
<act:description>(bei Buchgewinn)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse a. Verkäufen Finanzanlagen</act:name>
|
|
<act:id type="new">10f882f466524d3fb279a10b3dbcc531</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4851</act:code>
|
|
<act:description>(bei Buchgewinn)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)</act:name>
|
|
<act:id type="new">4ca90fd4473849778867d8c078f0857f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4852</act:code>
|
|
<act:description>(inländische Kap.Ges.) (bei Buchgewinn)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anlagenabgänge Sachanlagen</act:name>
|
|
<act:id type="new">1da7cadf90d14931b376e2c11567c8fd</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
|
|
<act:id type="new">dc8ed46ac7b24e9c801f529e3a53c65c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4856</act:code>
|
|
<act:description>(Restbuchwert bei Buchgewinn)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abgänge Finanzanlagen</act:name>
|
|
<act:id type="new">b98e7f0bf8764723b106946701154c84</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4857</act:code>
|
|
<act:description>(Restbuchwert bei Buchgewinn)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anlagenabgänge Finanzanlagen 100 %/50 % steuerfrei</act:name>
|
|
<act:id type="new">af14ec9cf7934a51af9926765b53558b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4858</act:code>
|
|
<act:description>(Restbuchwert bei Buchgewinn)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundstückserträge</act:name>
|
|
<act:id type="new">9bc2b2816dcf4016b70843c478a787bc</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4860</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Abgang von Gegenständen des Anlagevermögens</act:name>
|
|
<act:id type="new">ead67105d29f415da14bfb485c2796b3</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4900</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % steuerfrei</act:name>
|
|
<act:id type="new">7e3c4a3d52454b489107268e928f389b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4901</act:code>
|
|
<act:description>(inländische Kap.Ges.)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
|
|
<act:id type="new">bf9c5b4a8904470e9994cec722d019b7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4905</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräten) 100%/50% steuerfrei</act:name>
|
|
<act:id type="new">9916322385104a599a0f669dd8bedce7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4906</act:code>
|
|
<act:description>(inländische Kap.Ges.)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Zuschreibungen des Sachanlagevermögen</act:name>
|
|
<act:id type="new">d424dfe9a0114aebad50ca895e4cac70</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4910</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Zuschreibungen des immateriellen Anlagevermög.</act:name>
|
|
<act:id type="new">54100d948b834d90bdc93d80e0cf92e0</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4911</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens</act:name>
|
|
<act:id type="new">47d4d60a48aa4b6c9a16104176f005d9</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4912</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens 100 %/50 % steuerfrei</act:name>
|
|
<act:id type="new">c250c8646a8a43f68b981aa5eceaadf3</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4913</act:code>
|
|
<act:description>(inländische Kap.Ges.)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Zuschreibungen des anderen Anlagevermögens 100 %/50 % steuerfrei</act:name>
|
|
<act:id type="new">25570449dcf245e2a15fbc6d86dc6641</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4914</act:code>
|
|
<act:description>(inländische Kap.Ges.)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</act:name>
|
|
<act:id type="new">561377c4d51a4881b1114ca784eca811</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4915</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Zuschreibungen des Umlaufvermögens 100 % /50 % steuerfrei</act:name>
|
|
<act:id type="new">a570ca91aabb48608de747f3cc26be6d</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4916</act:code>
|
|
<act:description>(inländische Kap.Ges.)</act:description>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</act:name>
|
|
<act:id type="new">6de38ff5222a4a3ab8e59ee0ba1ee380</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4920</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</act:name>
|
|
<act:id type="new">860b337e99894277a45e96e125580ded</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4923</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus abgeschriebenen Forderungen</act:name>
|
|
<act:id type="new">13e487214b5348c9831d4173966f05c2</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4925</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Auflösung von Rückstellungen</act:name>
|
|
<act:id type="new">52538fcfcc1d485a842265ede84992ef</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4930</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</act:name>
|
|
<act:id type="new">853b5dc3966f4bfe8d996186f54bc168</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4932</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
|
|
<act:id type="new">797bd026e30e4ba7a1f334a13d82b8b7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4935</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
|
|
<act:id type="new">55600d28cec24c2280e533a8314effe0</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4937</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</act:name>
|
|
<act:id type="new">8a2d4b74bd5e45b0b5d696fa68762779</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4938</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnete sonstige Sachbezüge (keine Waren)</act:name>
|
|
<act:id type="new">26a360be18e44815bf2c5af7e5c4ac62</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4940</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sachbezüge 7% USt</act:name>
|
|
<act:id type="new">706e1549efae4317a7fb54dca9b2002d</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4941</act:code>
|
|
<act:description>(Waren)</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sachbezüge 19% USt</act:name>
|
|
<act:id type="new">f62192b6767e49d48de3f315b0b4945d</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4945</act:code>
|
|
<act:description>(Waren)</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnete sonstige Sachbezüge</act:name>
|
|
<act:id type="new">fd2cc03c84f9437a9d47fece91456ace</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4946</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19 % USt</act:name>
|
|
<act:id type="new">5b6b477d71f843ea808115aedfe8ebc4</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4947</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</act:name>
|
|
<act:id type="new">5fcc5fa832254c3ea906dcbaddd4ad67</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4949</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Periodenfremde Erträge</act:name>
|
|
<act:id type="new">37ae7874ccf7411d8a64622b8fdd506a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4960</act:code>
|
|
<act:description>(soweit nicht außerordentlich)</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Versicherungsentschädigungen</act:name>
|
|
<act:id type="new">a91113aa79974341b8065abe010b5a3c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4970</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Investitionszuschüsse</act:name>
|
|
<act:id type="new">95f9345d78154a0980a95d6988d56857</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Investitionszulagen</act:name>
|
|
<act:id type="new">590dd7bc5c534c1b8543169ba96f6831</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
|
|
<act:id type="new">177028084e594faea8d62313d6fab76a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4981</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige steuerfreie Betriebseinnahmen</act:name>
|
|
<act:id type="new">1c24216472c54f1ba1afffbd97f74575</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4982</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Währungsumrechnung (nicht § 256a HGB)</act:name>
|
|
<act:id type="new">6424887c9ef24be190521a6f1b167a51</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4847</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG</act:name>
|
|
<act:id type="new">0f08a0beb63e423fb5f18a07731c5d28</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4861</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Vermietung und Verpachtung 19 % USt</act:name>
|
|
<act:id type="new">f0c51dd665334d57a503cb59eef3674d</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4862</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens 19 % USt für § 4 Abs. 3 Satz 4 EStG</act:name>
|
|
<act:id type="new">4b218c599a034082bb5634db12e007ef</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4865</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens, umsatzsteuerfrei § 4 Nr. 8 ff. UStG i. V. m. § 4 Abs. 3 Satz 4 EStG</act:name>
|
|
<act:id type="new">a80770c730774688b443794acf598f00</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4866</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens, umsatzsteuerfrei § 4 Nr. 8 ff. UStG i. V. m. § 4 Abs. 3 Satz 4 EStG, § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG</act:name>
|
|
<act:id type="new">b0737742c31c4d6c8f7eb00155616f7c</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4867</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</act:name>
|
|
<act:id type="new">253f03e053ca4b60970f545e6c2c67e3</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4869</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG</act:name>
|
|
<act:id type="new">f306a8bc295f43c5b9b5379aea368722</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4927</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG</act:name>
|
|
<act:id type="new">a4fe7483e28441daaeb99160a461cd3f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4928</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Auflösung der Rücklage für Ersatzbeschaffung, R 6.6 EStR</act:name>
|
|
<act:id type="new">38ebbf69dcfc45da8c632f0c24fa2752</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4929</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnete sonstige Sachbezüge 19 % USt</act:name>
|
|
<act:id type="new">b42aecd7714748b79705be9a2f7441d8</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4948</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erstattungen Aufwendungsausgleichsgesetz</act:name>
|
|
<act:id type="new">34f7f4a655b943369418927864128214</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4972</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Aktivierung unentgeltlich erworbener Vermögensgegenstände</act:name>
|
|
<act:id type="new">6b4f06d2eb2a41909fdc032cc525275d</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4987</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre</act:name>
|
|
<act:id type="new">72ba8e7e26894aa99264d68d8d41a923</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4989</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Verwaltungskostenumlagen</act:name>
|
|
<act:id type="new">fe213770c6e94db096519be0cbbe64f6</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>4992</act:code>
|
|
<act:parent type="new">cf6032dbf9814bbfaf1e527ed04a3a06</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>09. Erträge aus Beteiligungen</act:name>
|
|
<act:id type="new">94c65d1a6f6244c283ad078afd91a7a4</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>- davon aus verbundenen Unternehmen</act:name>
|
|
<act:id type="new">d9c3c59cd1404eb3b7f7681cdc466a13</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:parent type="new">94c65d1a6f6244c283ad078afd91a7a4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50 % steuerfrei</act:name>
|
|
<act:id type="new">5546e44689074c58bed7b7bae39cf0c9</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7006</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">d9c3c59cd1404eb3b7f7681cdc466a13</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Beteiligungen an Finanzverbundenen Unternehmen</act:name>
|
|
<act:id type="new">0763011a700b49c0850e246317fedcc2</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7009</act:code>
|
|
<act:parent type="new">d9c3c59cd1404eb3b7f7681cdc466a13</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Beteiligungen</act:name>
|
|
<act:id type="new">2f0be45e8d3146ada332b7462857ecf1</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7000</act:code>
|
|
<act:parent type="new">94c65d1a6f6244c283ad078afd91a7a4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG9</act:name>
|
|
<act:id type="new">7031b2bdbf5841f6b7464be0c727d86e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7005</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewinnanteile aus Mitunternehmerschaften §9 GewStG</act:name>
|
|
<act:id type="new">9deec1c4a8fe4160a8fffef5d4de8081</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7008</act:code>
|
|
<act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus typisch stillen Beteiligungen</act:name>
|
|
<act:id type="new">af83dd976dfb408482e1330c720291f2</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7002</act:code>
|
|
<act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus atypisch stillen Beteiligungen</act:name>
|
|
<act:id type="new">1fc07acf64ae4db6a120e8fc755aed8f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7003</act:code>
|
|
<act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Beteiligungen an Personengesellschaften (verbundene Unternehmen), § 9 GewStG bzw. § 18 EStG</act:name>
|
|
<act:id type="new">8d7c268ec8644f0b9a9aad048576fe91</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7004</act:code>
|
|
<act:parent type="new">2f0be45e8d3146ada332b7462857ecf1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>10. Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
|
|
<act:id type="new">41b28461b79a432c82ffcb12927faa1a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>- davon aus verbundenen Unternehmen</act:name>
|
|
<act:id type="new">a998ea41a60f4cf6b08c104cbf164694</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Laufende Erträge aus Anteilen Wertpapiean Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
|
|
<act:id type="new">fc2f3c1acf2e4f2cb61552ef4e80650b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7015</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">a998ea41a60f4cf6b08c104cbf164694</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus Finanzverbundenen Unternehmen</act:name>
|
|
<act:id type="new">528860ec3f954a26aeba76c37fd1f2fc</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7019</act:code>
|
|
<act:parent type="new">a998ea41a60f4cf6b08c104cbf164694</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Laufende Erträge aus Anteilen Wertpapiere an Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
|
|
<act:id type="new">6b610aabebef462d9b1cff00b0fba54a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
|
|
<act:id type="new">f3e35442408346afbd1b116611f3693e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7010</act:code>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100 %/50 % steuerfrei</act:name>
|
|
<act:id type="new">f3e1080a717c4f5da81e8ef3e8df4ab8</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7014</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Ausleihungen des Finanzanlagevermögens</act:name>
|
|
<act:id type="new">36a9df99d4684109bfdc2c034c41de53</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7011</act:code>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Ausleihungen des Finanzanlagevermögens an verbundenen Unternehmen</act:name>
|
|
<act:id type="new">cdc50b3d47cd4c48a3321bd81b14dc2a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7012</act:code>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)</act:name>
|
|
<act:id type="new">b70f21badff544c7ad69f62cefaa369a</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7013</act:code>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)</act:name>
|
|
<act:id type="new">f6b59f26628f405593db610619a4ff55</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7016</act:code>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalgesellschaften (verbundene Unternehmen)</act:name>
|
|
<act:id type="new">baca9fef77e74cc7a0ffbc07979912f1</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7017</act:code>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personengesellschaften (verbundene Unternehmen)</act:name>
|
|
<act:id type="new">0ba0b326cd13424081e710efadf5d574</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7018</act:code>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zins- und Dividendenerträge</act:name>
|
|
<act:id type="new">1833a63250224f2e8671550f97d2d815</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7020</act:code>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)</act:name>
|
|
<act:id type="new">e8d77f142bc54db4b3489c3c3f013dc6</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7030</act:code>
|
|
<act:parent type="new">41b28461b79a432c82ffcb12927faa1a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>11. sonstige Zinsen und ähnliche Erträge</act:name>
|
|
<act:id type="new">6988386850054d6e8a53a38efe89b836</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>- davon aus verbundenen Unternehmen</act:name>
|
|
<act:id type="new">50f33a481c4e40f787a1d68744ea2cdc</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:parent type="new">6988386850054d6e8a53a38efe89b836</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50% steuerfrei</act:name>
|
|
<act:id type="new">fa2ed4c3c07e48f09a43746433899171</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7104</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">50f33a481c4e40f787a1d68744ea2cdc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</act:name>
|
|
<act:id type="new">2945d846c2cb4e7780fa9e03d7b60891</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7109</act:code>
|
|
<act:parent type="new">50f33a481c4e40f787a1d68744ea2cdc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Zinserträge aus verbundenen Unternehmen</act:name>
|
|
<act:id type="new">60c2805e5a32440cb1733bf3ba600893</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7119</act:code>
|
|
<act:parent type="new">50f33a481c4e40f787a1d68744ea2cdc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsähnliche Erträge aus verbundenen Unternehmen</act:name>
|
|
<act:id type="new">5847531b5f1d4bf983cb06789cd01500</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7129</act:code>
|
|
<act:parent type="new">50f33a481c4e40f787a1d68744ea2cdc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Diskonterträge aus verbundenen Unternehmen</act:name>
|
|
<act:id type="new">4913535933ae4aed9c892f199a28562f</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7139</act:code>
|
|
<act:parent type="new">50f33a481c4e40f787a1d68744ea2cdc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Verlustübernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabführungsvertrags erhaltene Gewinne</act:name>
|
|
<act:id type="new">34b8f649a4b141489361de17826fd6de</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6988386850054d6e8a53a38efe89b836</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Verlustübernahme</act:name>
|
|
<act:id type="new">a6730429a56842bc91dcc4d9c5cd9341</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7190</act:code>
|
|
<act:parent type="new">34b8f649a4b141489361de17826fd6de</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Gewinne aufgrund einer Gewinngemeinschaft</act:name>
|
|
<act:id type="new">251f3ba3b9f54d418468db04957a9b28</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7192</act:code>
|
|
<act:parent type="new">34b8f649a4b141489361de17826fd6de</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Gewinne aufgrund eines Gewinn- oder Teilgewinnabführungsvertrags</act:name>
|
|
<act:id type="new">6ddaa72b586744fa94b7c3027ce77228</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7194</act:code>
|
|
<act:parent type="new">34b8f649a4b141489361de17826fd6de</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Zinsen und ähnliche Erträge</act:name>
|
|
<act:id type="new">db568873f9ec4df2aea2be3acea75eef</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7100</act:code>
|
|
<act:parent type="new">6988386850054d6e8a53a38efe89b836</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) 100 %/50 % steuerfrei</act:name>
|
|
<act:id type="new">105bdfdb0fa1477d99fbb1b6a4d468dd</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7103</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinserträge §233a AO</act:name>
|
|
<act:id type="new">7239dd6133c34679a3b76212791513c7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7105</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinserträge §233a AO Sonderfall Anlage A KSt</act:name>
|
|
<act:id type="new">9626ee4bf0514796917ab2b80993889e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7106</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Zinserträge</act:name>
|
|
<act:id type="new">65c934300eb8453bb79356175f6ae6b9</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7110</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsähnliche Erträge</act:name>
|
|
<act:id type="new">f9f945469f8f45fb8f04ce2924af992b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7120</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Diskonterträge</act:name>
|
|
<act:id type="new">c78dde482798441d92636ef900dc6966</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7130</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinserträge § 233a AO und § 4 Abs. 5b EStG, steuerfrei</act:name>
|
|
<act:id type="new">798ea50e5dc042eb87e8d9eea5802f15</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7107</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Umlaufvermögens</act:name>
|
|
<act:id type="new">673a0d1b3af14ee9b8318e19e54bd1a7</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7115</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen</act:name>
|
|
<act:id type="new">428d3b7a9ca54e0fa6696b0316e8978e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7140</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinserträge aus der Abzinsung von Verbindlichkeiten</act:name>
|
|
<act:id type="new">0826920931684bd3a95565398485ab63</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7141</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinserträge aus der Abzinsung von Rückstellungen</act:name>
|
|
<act:id type="new">34fdc490b786495ea03aa2fac31f9546</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7142</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen</act:name>
|
|
<act:id type="new">e44b63cbcac44eba8662eb9b1db3a0b2</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7143</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB</act:name>
|
|
<act:id type="new">bccf565992b14f789b2f2fa319eea3fe</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7144</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB</act:name>
|
|
<act:id type="new">a3a2f9f8856d4dbbaec2ce299b13514e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7145</act:code>
|
|
<act:parent type="new">db568873f9ec4df2aea2be3acea75eef</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>14. Ergebnis der gewöhnlichen Geschäftstätigkeit</act:name>
|
|
<act:id type="new">30565f36974f49a286f85e8a924203c3</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>Achtung Summenzeile 1-13</act:description>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>15. Sonstige betriebliche Erträge</act:name>
|
|
<act:id type="new">7841ac81ea744edeaea3b93472f56d52</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge durch Verschmelzung und Umwandlung</act:name>
|
|
<act:id type="new">c37ac7d904634a9587261de3943232b6</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7451</act:code>
|
|
<act:parent type="new">7841ac81ea744edeaea3b93472f56d52</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewinn aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern</act:name>
|
|
<act:id type="new">04878215e9d343348f58363419d1c93b</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7454</act:code>
|
|
<act:parent type="new">7841ac81ea744edeaea3b93472f56d52</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Anwendung von Übergangsvorschriften</act:name>
|
|
<act:id type="new">76554ac9cce844329acce76ff0f7f2d1</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7460</act:code>
|
|
<act:parent type="new">7841ac81ea744edeaea3b93472f56d52</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)</act:name>
|
|
<act:id type="new">990a47736a924f7eb0600c416219659e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7464</act:code>
|
|
<act:parent type="new">7841ac81ea744edeaea3b93472f56d52</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>17. außerordentliches Ergebnis</act:name>
|
|
<act:id type="new">47e672872d594428b4a519627f97cd77</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>Achtung Summenzeile 15-16</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>05. Materialaufwand</act:name>
|
|
<act:id type="new">86e93b789a3443c2b8f15adb65527789</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>a) Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
|
|
<act:id type="new">ec4d5c6bb727424e93b3a6279db4dc0a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">86e93b789a3443c2b8f15adb65527789</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
|
|
<act:id type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">ec4d5c6bb727424e93b3a6279db4dc0a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
|
|
<act:id type="new">ffc24273984c41bf9e29e7c85c367819</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5000</act:code>
|
|
<act:parent type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
|
|
<act:id type="new">3024dacba015405fb7797c7efedc9820</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5100</act:code>
|
|
<act:parent type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
|
|
<act:id type="new">f05706cc576547f9b265353953ea54a6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5110</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe ohne Vorsteuerabzug</act:name>
|
|
<act:id type="new">628ed23a9774484b8199e49a1f5029fa</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5129</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
|
|
<act:id type="new">99b20e2cc92d4bd4bdc6e0e709aca31a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5130</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
|
|
<act:id type="new">cfb89dce1ec6455083db34e228700657</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5160</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">ec8b39a062d34e639bf5ed9a7c1a8728</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5162</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer</act:name>
|
|
<act:id type="new">49bf941497fd40009e223f0951c38601</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5167</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5 % Vorsteuer</act:name>
|
|
<act:id type="new">b62678ac053348c1b2344848cc9b978e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5170</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7 % / 9,5 % Vorsteuer</act:name>
|
|
<act:id type="new">54c7a1f403b9447b9c4d8c09542fc296</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5171</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
|
|
<act:id type="new">a91b641dc0f3498f9dae9503ebc0068e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5175</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">cb92f78353184f4ca2e6bbab6bf2be82</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5176</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">cf103d8203c44293a6caaa65d1032fda</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5189</act:code>
|
|
<act:parent type="new">3024dacba015405fb7797c7efedc9820</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Energiestoffe</act:name>
|
|
<act:id type="new">ee4fb09bf6e64fafa465eb20319c63d0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5190</act:code>
|
|
<act:description>Fertigung</act:description>
|
|
<act:parent type="new">eef6adc83cd2446bafba545d4cdfcc9f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Energiestoffe (Fertigung) 7 % Vorsteuer</act:name>
|
|
<act:id type="new">f58b16de3dad487bacf1143566b703dc</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5191</act:code>
|
|
<act:parent type="new">ee4fb09bf6e64fafa465eb20319c63d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Energiestoffe (Fertigung) 19 % Vorsteuer</act:name>
|
|
<act:id type="new">608cf8dc680042fc815b9cfa4c81b3f9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5192</act:code>
|
|
<act:parent type="new">ee4fb09bf6e64fafa465eb20319c63d0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Wareneingang</act:name>
|
|
<act:id type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">ec4d5c6bb727424e93b3a6279db4dc0a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang</act:name>
|
|
<act:id type="new">3404599ba58645ed8e2b5cff9692f3b1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5200</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang 7% Vorsteuer</act:name>
|
|
<act:id type="new">cd63790fbda7488bb3f53546ca5601bf</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5300</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang 7 % Vorsteuer</act:name>
|
|
<act:id type="new">07d0f2da60b44585b9703bb1f6250e2a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5347</act:code>
|
|
<act:parent type="new">cd63790fbda7488bb3f53546ca5601bf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang 5 % Vorsteuer</act:name>
|
|
<act:id type="new">225857acc40e471b8df2a9c9539435ba</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5348</act:code>
|
|
<act:parent type="new">cd63790fbda7488bb3f53546ca5601bf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang 19% Vorsteuer</act:name>
|
|
<act:id type="new">61111de494014e6595676ba92b65e209</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5400</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang 19 % Vorsteuer</act:name>
|
|
<act:id type="new">544e1b032c6b4e4c993ccda960a4908b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5418</act:code>
|
|
<act:parent type="new">61111de494014e6595676ba92b65e209</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang 16 % Vorsteuer</act:name>
|
|
<act:id type="new">5f0d072953ea48a8ad2d2982bc5dece4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5419</act:code>
|
|
<act:parent type="new">61111de494014e6595676ba92b65e209</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>lnnergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</act:name>
|
|
<act:id type="new">852be7e6b260492682d20e5f7da27f87</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5420</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer</act:name>
|
|
<act:id type="new">f9d5ad607988489788ea57a23692cdcc</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5425</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer</act:name>
|
|
<act:id type="new">42a3c3de459d469686884eb733c341e0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5430</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</act:name>
|
|
<act:id type="new">1e90a83c751544d8a4426aef69179d68</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5435</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne UStID 16% Vorsteuer und 16% Umsatzsteuer</act:name>
|
|
<act:id type="new">6aea4894e1004810a76f0402aae6235c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5440</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreier innergemeinschaftlicher Erwerb</act:name>
|
|
<act:id type="new">9c3b19a059f3478bb139d0cba5f0557c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5550</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerfreie Einfuhren</act:name>
|
|
<act:id type="new">82433056072948aeb34fca53e56d2466</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5559</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</act:name>
|
|
<act:id type="new">1743fe9a09fd495492cb0b3917d623a6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5560</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</act:name>
|
|
<act:id type="new">658c2622cdce4f4ea1dd14b6d1da8801</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5565</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang 5,5 % Vorsteuer</act:name>
|
|
<act:id type="new">1eae224143fe471cbccd707edbe7052d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5505</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang zum Durchschnittssatz nach § 24 UStG 10,7 % / 9,5 % Vorsteuer</act:name>
|
|
<act:id type="new">ffb5392cdfa947fc8b25822aeaddf5d9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5540</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang im anderen EU-Land steuerbar</act:name>
|
|
<act:id type="new">e8456f681a5e41d1bace9d0b845a8bbe</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5558</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wareneingang im Drittland steuerbar</act:name>
|
|
<act:id type="new">d5c287d23856461d8ff137458ae9e167</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5551</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erwerb 1. Abnehmer innerhalb eines Dreiecksgeschäftes</act:name>
|
|
<act:id type="new">afd37115065e4e08a97e74f60ad14d04</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5552</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">a38747a97e3a443ca0c5eb17329e79e0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5553</act:code>
|
|
<act:parent type="new">0dcd2d6f645c4faf986d9fc1297935c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. Statistische Konten EÜR</act:name>
|
|
<act:id type="new">23eba59beffc495e9e8a07b930bb8eac</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">ec4d5c6bb727424e93b3a6279db4dc0a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht abziehbare Vorsteuer</act:name>
|
|
<act:id type="new">e16fca5ab619474fa4320958fdda77bb</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5600</act:code>
|
|
<act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht abziehbare Vorsteuer 7%</act:name>
|
|
<act:id type="new">0102169cfabf42a29621078a0723ae63</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5610</act:code>
|
|
<act:parent type="new">e16fca5ab619474fa4320958fdda77bb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht abziehbare Vorsteuer 19%</act:name>
|
|
<act:id type="new">32b4e478058946eeb7a87416e64a3065</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5660</act:code>
|
|
<act:parent type="new">e16fca5ab619474fa4320958fdda77bb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachlässe</act:name>
|
|
<act:id type="new">49c1f304615a44d0bb93deb2d587f6c0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5700</act:code>
|
|
<act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachlässe 7% Vorsteuer</act:name>
|
|
<act:id type="new">7bb9efc531794459acc754a85b0c7a6f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5710</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachlässe 19% Vorsteuer</act:name>
|
|
<act:id type="new">3de6a0ed46da47398b8525498de2888b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5720</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachlässe aus innergemeinschaftlichem Erwerb 7% Vorsteuer/USt</act:name>
|
|
<act:id type="new">11f41a68dd6542eea9e18a64ad589981</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5724</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachlässe aus innergemeinschaftlichem Erwerb 19% Vorsteuer/USt</act:name>
|
|
<act:id type="new">159539aa99c345538d455ebce05fae3d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5725</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti</act:name>
|
|
<act:id type="new">5ac9000857254536878511067b5c24be</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5730</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti 7% Vorsteuer</act:name>
|
|
<act:id type="new">ac1c1a1e32f8404181ff77d7f6248903</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5731</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5 % Vorsteuer</act:name>
|
|
<act:id type="new">e6bb1309f1624a8e9255f06727fed20c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5735</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti 5 % Vorsteuer</act:name>
|
|
<act:id type="new">f147974c7aaa435c9c6d32f340a56487</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5732</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe</act:name>
|
|
<act:id type="new">aea8db5b3d474f8088fce6df6b9d111d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5733</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
|
|
<act:id type="new">b699ef3dc49d44a99d656cf0faac87bb</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5734</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti 19 % Vorsteuer</act:name>
|
|
<act:id type="new">d6e318b1307f45f98d08c1642a2428c1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5736</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti 16 % Vorsteuer</act:name>
|
|
<act:id type="new">444e6e87751f4b51870bbdae4d9018ba</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5737</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
|
|
<act:id type="new">b1753a002d624a28afae0b6cee43bfa3</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5738</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 16 % Vorsteuer</act:name>
|
|
<act:id type="new">4a830aac11a84296aab6f9384b533883</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5739</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 16 % Vorsteuer und 16 % Umsatzsteuer</act:name>
|
|
<act:id type="new">90b9541a586a431aac12c343babe4ce5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5740</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">091d9fecbcaf416aaaee0f326786b741</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5741</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 5 % Vorsteuer und 5 % Umsatzsteuer</act:name>
|
|
<act:id type="new">5a7fe41212554ed19bac817efe84bab6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5742</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
|
|
<act:id type="new">e96b6e6ea49b49149bbdb15e312618ec</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5743</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb</act:name>
|
|
<act:id type="new">c8aa6efed18f421fa20504e7888c6c01</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5744</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb</act:name>
|
|
<act:id type="new">0db094fe0c014f27bfa75028c64816d3</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5745</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
|
|
<act:id type="new">e73143cea3024718a8c235e665f72094</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5746</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 5 % Vorsteuer und 5 % Umsatzsteuer</act:name>
|
|
<act:id type="new">f1f48698da884278833e4f90d11214a4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5747</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">d98f8a72f7bf468db69baea596ef5f16</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5748</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 16 % Vorsteuer und 16 % Umsatzsteuer</act:name>
|
|
<act:id type="new">22373c7842bc44e69480824e623b4152</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5749</act:code>
|
|
<act:parent type="new">5ac9000857254536878511067b5c24be</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Rabatte</act:name>
|
|
<act:id type="new">cb51650119c942938254d10704658a3f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5770</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Rabatte 7% Vorsteuer</act:name>
|
|
<act:id type="new">cbae2476ef14403d9f067eb99a062fef</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5780</act:code>
|
|
<act:parent type="new">cb51650119c942938254d10704658a3f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Rabatte 16% Vorsteuer</act:name>
|
|
<act:id type="new">7ef5277a7f9149a9a382b0f3170480d1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5790</act:code>
|
|
<act:parent type="new">cb51650119c942938254d10704658a3f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe</act:name>
|
|
<act:id type="new">341376972d56473cbbd8300eca520026</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5701</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe 7 % Vorsteuer</act:name>
|
|
<act:id type="new">3ce25e64b82f4ff9befcfd5f37956b87</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5714</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe 19 % Vorsteuer</act:name>
|
|
<act:id type="new">ce602e90894b405fb9e68fdd97040171</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5715</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
|
|
<act:id type="new">b741da29354945009ed37666812b979e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5717</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">d3bf1d4b9b7f4cf8bd2fe145bcfe83fa</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5718</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Boni 7 % Vorsteuer</act:name>
|
|
<act:id type="new">9a56451684814de5abe610754a0f93b6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5750</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe</act:name>
|
|
<act:id type="new">beb1c0a3c6c840e38bd2a38df458d4fa</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5753</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
|
|
<act:id type="new">f1979983eb6b4aa09694df9f5813f252</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5754</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
|
|
<act:id type="new">70ca39c88c754722871c1362f19dadbe</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5755</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Boni 19 % Vorsteuer</act:name>
|
|
<act:id type="new">2dfc0c7309ea4cbfa19d8103f6654841</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5760</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Boni</act:name>
|
|
<act:id type="new">b30757ce77a247c0865704e246fac311</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5769</act:code>
|
|
<act:parent type="new">2dfc0c7309ea4cbfa19d8103f6654841</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Rabatte 7 % Vorsteuer</act:name>
|
|
<act:id type="new">5356b7e75e6b4bcabe31940e6f193aaf</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5780</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe</act:name>
|
|
<act:id type="new">a66e27010bea48c1b0aa75d6e7a02e0b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5783</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer</act:name>
|
|
<act:id type="new">1cf6c1ac263f431e890720e4fc6809b1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5784</act:code>
|
|
<act:parent type="new">a66e27010bea48c1b0aa75d6e7a02e0b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer</act:name>
|
|
<act:id type="new">85e08c39f9854066ba66f7773e6bba6f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5785</act:code>
|
|
<act:parent type="new">a66e27010bea48c1b0aa75d6e7a02e0b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7 % Vorsteuer</act:name>
|
|
<act:id type="new">95f4e56fcb1043a49a56a2f65b48c4ee</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5788</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 9,5 % Vorsteuer</act:name>
|
|
<act:id type="new">3d95fc24dbaf49aea8b3c12ec142e652</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5789</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Rabatte 19 % Vorsteuer</act:name>
|
|
<act:id type="new">1e9b2656f85442fe98789eabae7ee20b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5790</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">39669574c1754facab3e6ae28241a20c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5792</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">91401476c65b447790bb23d2f8f6d68b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5793</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti 5,5 % Vorsteuer</act:name>
|
|
<act:id type="new">2960363de5d54abb9cdc918619e03b65</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5794</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti 10,7 % Vorsteuer</act:name>
|
|
<act:id type="new">064d74e54b6e45a0850db234660fc297</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5796</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti 9,5 % Vorsteuer</act:name>
|
|
<act:id type="new">04ae41dfebc24f8fa4ce38dd3835900c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5797</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5 % Vorsteuer</act:name>
|
|
<act:id type="new">e436f00a6cbe48bb96c5b31485a1de80</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5798</act:code>
|
|
<act:parent type="new">49c1f304615a44d0bb93deb2d587f6c0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bezugsnebenkosten</act:name>
|
|
<act:id type="new">8bff6ee76c3b4f65b83ad03bb7b78f6d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5800</act:code>
|
|
<act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Leergut</act:name>
|
|
<act:id type="new">2becc57c00ff46839e77de0b0ebaeb91</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5820</act:code>
|
|
<act:parent type="new">8bff6ee76c3b4f65b83ad03bb7b78f6d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zölle und Einfuhrabgaben</act:name>
|
|
<act:id type="new">f24a7879109f4e029e71239f4cecc951</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5840</act:code>
|
|
<act:parent type="new">8bff6ee76c3b4f65b83ad03bb7b78f6d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnete Stoffkosten</act:name>
|
|
<act:id type="new">98d95755f79b47ef9ef0a52f81bf40fa</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5860</act:code>
|
|
<act:description>Gegenkonto 5000-99</act:description>
|
|
<act:parent type="new">8bff6ee76c3b4f65b83ad03bb7b78f6d</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bestandsveränderungen</act:name>
|
|
<act:id type="new">3161053997d64aa68c83222b1a134c20</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5880</act:code>
|
|
<act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe</act:name>
|
|
<act:id type="new">323eeb35ec7746d18b362ad987497f77</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5885</act:code>
|
|
<act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bestandsveränderungen Waren</act:name>
|
|
<act:id type="new">f0ebf69fc8684733a6c09fb79bb7e064</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5881</act:code>
|
|
<act:parent type="new">23eba59beffc495e9e8a07b930bb8eac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>b) Aufwendungen für bezogene Leistungen</act:name>
|
|
<act:id type="new">dcba1e6100c64e24a6ee1b47c5b8dd07</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">86e93b789a3443c2b8f15adb65527789</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Fremdleistungen</act:name>
|
|
<act:id type="new">f7d1cdb596be499eaf8bed7f013e5e52</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">dcba1e6100c64e24a6ee1b47c5b8dd07</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdleistungen</act:name>
|
|
<act:id type="new">0bfa264f16124008a1d4f4718563f5ab</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5900</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">f7d1cdb596be499eaf8bed7f013e5e52</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdleistungen 19 % Vorsteuer</act:name>
|
|
<act:id type="new">b719f852a4d540a489b7eb56309316fb</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5906</act:code>
|
|
<act:parent type="new">0bfa264f16124008a1d4f4718563f5ab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdleistungen 7 % Vorsteuer</act:name>
|
|
<act:id type="new">cc214ee6d1474d4788debb5a711685e4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5908</act:code>
|
|
<act:parent type="new">0bfa264f16124008a1d4f4718563f5ab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdleistungen ohne Vorsteuer</act:name>
|
|
<act:id type="new">aba7758ca6554070a4f316b784172c87</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5909</act:code>
|
|
<act:parent type="new">0bfa264f16124008a1d4f4718563f5ab</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Umstäze, für die als Leistungsempfänger die Steuer nach 13b Abs. 2 UStG geschuldet wird</act:name>
|
|
<act:id type="new">6ecc465d65ea4e45b46c0c93eda07266</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">dcba1e6100c64e24a6ee1b47c5b8dd07</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bauleistungen eines im Inland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
|
|
<act:id type="new">1cbe0e3c17f749b5aed68cc00c273263</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5910</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Leistungen eines im Ausland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
|
|
<act:id type="new">e0ef15f596f143c0b76f317eaf2011e1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5915</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bauleistungen eines im Inland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</act:name>
|
|
<act:id type="new">0bff5f6518d3425f9aef9085affebd83</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5920</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Leistungen eines im Ausland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</act:name>
|
|
<act:id type="new">0e2672c5d2cb422789a873a484e25a75</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5925</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
|
|
<act:id type="new">ba130ea585204fa083d97aa75528ce18</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5930</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
|
|
<act:id type="new">884cc33b6b274ae68acb05c751a43dbf</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5935</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</act:name>
|
|
<act:id type="new">5dffac02543a4e6ba08653ecda49344b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5940</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</act:name>
|
|
<act:id type="new">56a94a9202574ac89825c7602b0d7755</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5945</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer</act:name>
|
|
<act:id type="new">4e3e6a9022c94f06a3b14a696813ac8a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5913</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">a11ad4405a6146eba7d4a516f94256d6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5923</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 7 % Umsatzsteuer</act:name>
|
|
<act:id type="new">fa52161ddf5c45d0a0e57a0d72aa7c36</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5933</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">ac5b8547833f459dab80757ce7320604</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5943</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird</act:name>
|
|
<act:id type="new">9aa12340af4d497ab656694f770e6375</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5950</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 19 % Vorsteuer und 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">bac124f2d256479897f82e000518d328</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5951</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 16 % Vorsteuer und 16 % Umsatzsteuer</act:name>
|
|
<act:id type="new">70f06ded975841bb92853c078620b398</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5952</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer</act:name>
|
|
<act:id type="new">3ebd4a4333f24caeb8ec0c751b5a7f11</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5953</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer, mit 19 % Umsatzsteuer</act:name>
|
|
<act:id type="new">0276fd485fa94bfbae196f150fc0523c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5954</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer, mit 16 % Umsatzsteuer</act:name>
|
|
<act:id type="new">5b8956bd7cd7469893f8d2ed24f43afa</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5955</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Leistungen nach § 13b UStG mit Vorsteuerabzug</act:name>
|
|
<act:id type="new">81686e768fd84696aa992e1eaea69f70</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5960</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Leistungen nach § 13b UStG ohne Vorsteuerabzug</act:name>
|
|
<act:id type="new">28fc8a62b2b54d39b3271e0f3020dfe9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5965</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdleistungen (Miet- und Pachtzinsen bewegliche Wirtschaftsgüter)</act:name>
|
|
<act:id type="new">97f9c4dfefc344fb8d621441f7e04548</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5970</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdleistungen (Miet- und Pachtzinsen unbewegliche Wirtschaftsgüter)</act:name>
|
|
<act:id type="new">71d2a2cf3cd644da8e46e424383598d9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5975</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdleistungen (Entgelte für Rechte und Lizenzen)</act:name>
|
|
<act:id type="new">adcc3254c50246fba39c352b4f2969d1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5980</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdleistungen (Vergütungen für die Überlassung von Wirtschaftsgütern - mit Sonderbetriebseinnahme korrespondierend)</act:name>
|
|
<act:id type="new">1486259c428b48e58d8c3e4573dfd6a4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>5985</act:code>
|
|
<act:parent type="new">6ecc465d65ea4e45b46c0c93eda07266</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>06. Personalaufwand</act:name>
|
|
<act:id type="new">907eb99a5bae4c5ea87010661f4fb5ac</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>a) Löhne und Gehälter</act:name>
|
|
<act:id type="new">3fc9aa3590114a3992ce5358ffe0de71</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6000</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">907eb99a5bae4c5ea87010661f4fb5ac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Löhne</act:name>
|
|
<act:id type="new">998a34016368482fa8686c11fa63bdbb</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6010</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gehälter</act:name>
|
|
<act:id type="new">134382451e1747cab029ec3985f648e1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6020</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäftsführergehälter der GmbH-Gesellschafter</act:name>
|
|
<act:id type="new">38ece58b179c4003a96bf72e6413774f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6024</act:code>
|
|
<act:parent type="new">134382451e1747cab029ec3985f648e1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Tantiemen</act:name>
|
|
<act:id type="new">701750418e304100a0725a9d3f824710</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6026</act:code>
|
|
<act:parent type="new">134382451e1747cab029ec3985f648e1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschäftsführergehälter</act:name>
|
|
<act:id type="new">854a3e9b2f5e44e8b6b77ba54336202b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6027</act:code>
|
|
<act:parent type="new">134382451e1747cab029ec3985f648e1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vergütung an angestellte Mitunternehmer 15 EStG</act:name>
|
|
<act:id type="new">1d0cba3d70054aa991f6f640844236f1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6028</act:code>
|
|
<act:parent type="new">134382451e1747cab029ec3985f648e1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Tantiemen Arbeitnehmer</act:name>
|
|
<act:id type="new">706a7015fe2b4b9c973e0c45eb1d76d8</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6029</act:code>
|
|
<act:parent type="new">134382451e1747cab029ec3985f648e1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aushilfslöhne</act:name>
|
|
<act:id type="new">7efcf4d1c98746f4a52cfcdb378216f4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6030</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschale Steuer für Aushilfen</act:name>
|
|
<act:id type="new">0261cf53942a4924824ccac40ed60caa</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6040</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bedienungsgelder</act:name>
|
|
<act:id type="new">5c6e222da27344c890e2bbddaea71644</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6045</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ehegattengehalt</act:name>
|
|
<act:id type="new">c30ee1e62eae4330a42f214e85de2513</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6050</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Freiwillige soziale Aufwendungen, lohnsteuerpflichtig</act:name>
|
|
<act:id type="new">da533223573148768b9e64a4f8413d2b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6060</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
|
|
<act:id type="new">1503f230b9c44c02aecff85de332a9bd</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6069</act:code>
|
|
<act:description>(z.B. Fahrtkostenzuschüsse)</act:description>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Krankengeldzuschüsse</act:name>
|
|
<act:id type="new">a9b5282d45654aad88133e19b0cf0c32</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6070</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuschüsse der Agenturen für Arbeit</act:name>
|
|
<act:id type="new">45f78172bfd747169cf52b73a46517aa</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6075</act:code>
|
|
<act:description>Haben!</act:description>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vermögenswirksame Leistungen</act:name>
|
|
<act:id type="new">79dc148e7c744de4a56dd272b65a9c77</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6080</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fahrtkostenerstattung Wohnung / Arbeitsstätte</act:name>
|
|
<act:id type="new">9ff0ae1aa834421d84b5a64fe47076cc</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6090</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Löhne für Minijobs</act:name>
|
|
<act:id type="new">fd73886b995b4cd2b97e5292f287749b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6035</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschale Steuer für Minijobber</act:name>
|
|
<act:id type="new">334a77f842a24e65ae6c30705641fa90</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6036</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschale Steuer für Gesellschafter-Geschäftsführer</act:name>
|
|
<act:id type="new">27e479027831468ebfd96de662f4fb20</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6037</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschale Steuer für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
|
|
<act:id type="new">4b2ec10162c043b488521bffcd398082</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6038</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschale Steuer für Arbeitnehmer</act:name>
|
|
<act:id type="new">b9f332a554ff43c89a1838bf9e83d59d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6039</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Freiwillige Zuwendungen an Minijobber</act:name>
|
|
<act:id type="new">470c0f8cb981424d9b4938b98dce01a2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6066</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer</act:name>
|
|
<act:id type="new">2b620ed5a8784f6baec07e658d4fe9d3</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6067</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
|
|
<act:id type="new">4d17168ea5f54adbb031e83a7f5ba352</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6068</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sachzuwendungen und Dienstleistungen an Minijobber</act:name>
|
|
<act:id type="new">1c7a1026d99a463c9062e724cb70ff58</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6071</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sachzuwendungen und Dienstleistungen an Arbeitnehmer</act:name>
|
|
<act:id type="new">af479a7cd0e746cea930d65b806ab1c5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6072</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer</act:name>
|
|
<act:id type="new">87b13d0b57d041c89d81773e893cf634</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6073</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
|
|
<act:id type="new">9e6de923742f4fc4b4b0b0814c05e4d3</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6074</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen</act:name>
|
|
<act:id type="new">668aa35c24224e568bfc36d5d3d8511d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6076</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Gesellschafter-Geschäftsführer</act:name>
|
|
<act:id type="new">0999cf6adf61401cb5e30f59c03e78f0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6077</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
|
|
<act:id type="new">415a42f803ba40b484f5c38375cf3148</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6078</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber</act:name>
|
|
<act:id type="new">6fa919442ba94e5cafc62bf8becaf912</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6079</act:code>
|
|
<act:parent type="new">3fc9aa3590114a3992ce5358ffe0de71</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>b) soziale Abgaben und Aufwendungen für Altersversorgung und Unterstützung</act:name>
|
|
<act:id type="new">2349b31360c9466fa156edec4a997056</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6100</act:code>
|
|
<act:parent type="new">907eb99a5bae4c5ea87010661f4fb5ac</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>- davon für Altersversorgung</act:name>
|
|
<act:id type="new">0ddcec30cc5940f281c8090b8c138bff</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für Altersversorgung</act:name>
|
|
<act:id type="new">e8a55a72dcb9485282177b86a735f359</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6140</act:code>
|
|
<act:parent type="new">0ddcec30cc5940f281c8090b8c138bff</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für Altersversorgung für Mitunternehmer 15 EStG</act:name>
|
|
<act:id type="new">dc92341ec2014fe2a61f07dd528b793f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6148</act:code>
|
|
<act:parent type="new">0ddcec30cc5940f281c8090b8c138bff</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gesetzlich soziale Aufwendungen</act:name>
|
|
<act:id type="new">44c9adbc6e3447339e0be6cffe21729a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6110</act:code>
|
|
<act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
|
|
<act:id type="new">2eb0fec5876c40a1bed9a950ecbda385</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6118</act:code>
|
|
<act:parent type="new">44c9adbc6e3447339e0be6cffe21729a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Beiträge zur Berufsgenossenschaft</act:name>
|
|
<act:id type="new">6f1b41efaefa4682957b4cfa16e796ed</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6120</act:code>
|
|
<act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Freiwillige soziale Aufwendungen lohnsteuerfrei</act:name>
|
|
<act:id type="new">a4bf5c4254664a9a99ab9a142c6f883a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6130</act:code>
|
|
<act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
|
|
<act:id type="new">9879cd92d89e43108ab440d24a362da2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6147</act:code>
|
|
<act:description>(z.B. Direktversicherungen)</act:description>
|
|
<act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Versorgungskassen</act:name>
|
|
<act:id type="new">0f3d5aa66719483fa6869527865654ae</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6150</act:code>
|
|
<act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für Unterstützung</act:name>
|
|
<act:id type="new">cfe26f29924341c3ac0ecefd2a9a7969</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6160</act:code>
|
|
<act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige soziale Abgaben</act:name>
|
|
<act:id type="new">c4b5b060141b42038d0d18c206f28089</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6170</act:code>
|
|
<act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer</act:name>
|
|
<act:id type="new">65b898d1b21c4acaa059177bd3088c3e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6149</act:code>
|
|
<act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Soziale Abgaben für Minijobber</act:name>
|
|
<act:id type="new">1859863c021b46abbf71fc87cb1a13f5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6171</act:code>
|
|
<act:parent type="new">2349b31360c9466fa156edec4a997056</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>07. Abschreibungen</act:name>
|
|
<act:id type="new">20b24c0a5ead46bc92dc07473b760583</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>a) auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen</act:name>
|
|
<act:id type="new">ff9290a61a794779acb237bf56cf49e8</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschftsbetriebs</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">20b24c0a5ead46bc92dc07473b760583</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
|
|
<act:id type="new">ab72fb0ccd4147a3b097bc67a218233b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6200</act:code>
|
|
<act:parent type="new">ff9290a61a794779acb237bf56cf49e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf den Geschäfts- oder Firmenwert</act:name>
|
|
<act:id type="new">a49b843827e146f5a49ba86eede30eac</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6205</act:code>
|
|
<act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Außerplanmäßige Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
|
|
<act:id type="new">16fd350fdf9c46dfaaf9f798c2632ff3</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6210</act:code>
|
|
<act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände</act:name>
|
|
<act:id type="new">6566770e86d34dc390e8f2415a57e6de</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6201</act:code>
|
|
<act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert</act:name>
|
|
<act:id type="new">df2ae1fc1b234dd58895e0b14d004e1e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6209</act:code>
|
|
<act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Außerplanmäßige Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände</act:name>
|
|
<act:id type="new">0b1393d389e54e93971355dd00209fdc</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6211</act:code>
|
|
<act:parent type="new">ab72fb0ccd4147a3b097bc67a218233b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf das Anlagevermögen</act:name>
|
|
<act:id type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6220</act:code>
|
|
<act:description>ohne AfA auf Kfz und Gebäude</act:description>
|
|
<act:parent type="new">ff9290a61a794779acb237bf56cf49e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Gebäude</act:name>
|
|
<act:id type="new">44e7a02f93624222a103e8d74263e785</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6221</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Kfz</act:name>
|
|
<act:id type="new">b0f0ce0da1894e37961bad1a0462f54d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6222</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Außerplanmäßige Abschreibungen auf Sachanlagen</act:name>
|
|
<act:id type="new">b3c5c3965f3b461f894046242e56fbfc</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6230</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude</act:name>
|
|
<act:id type="new">ffe7d69f93ee4ea1923c21a08277cbc1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6231</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Kfz</act:name>
|
|
<act:id type="new">2a592b1ddc024eabbf9be4148bb25e09</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6232</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</act:name>
|
|
<act:id type="new">d8523ce4918742c28621388ccd31628a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6233</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Sachanlagen aufgrund steuerlicher Sondervorschriften</act:name>
|
|
<act:id type="new">78e073e532f64802bb1168510c399924</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6240</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderabschreibungen nach 7g Abs. 1 und 2 EStG (ohne Kfz)</act:name>
|
|
<act:id type="new">eac086e387a84ab3b4116a76c1de69c6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6241</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderabschreibungen nach 7g Abs. 1 und 2 EStG (fr Kfz)</act:name>
|
|
<act:id type="new">3e250f0e63c94f74a6d4057b7081e3b7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6242</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kaufleasing</act:name>
|
|
<act:id type="new">bd5f9489e4774e028a4268ef8bb6eeca</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6250</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Gebäudeteil des häuslichen Arbeitszimmers</act:name>
|
|
<act:id type="new">e6883079b90749299cad5b4a83c4b1f7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6223</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kürzung der Anschaffungs- oder Herstellungskosten nach § 7g Abs. 2 EStG (ohne Kfz)</act:name>
|
|
<act:id type="new">0b8caf9def3a4355abace8a1e092f9cd</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6243</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kürzung der Anschaffungs- oder Herstellungskosten nach § 7g Abs. 2 EStG (für Kfz)</act:name>
|
|
<act:id type="new">e0f3600ebc3d4a5bb2dc7292850013ff</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6244</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonderabschreibungen nach § 7b EStG (Mietwohnungsneubau</act:name>
|
|
<act:id type="new">87cd758d70e747d89cc6687f884e5f6e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6245</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abzugsbetrag nach § 6b EStG</act:name>
|
|
<act:id type="new">5a36997bbfb54ee4bb967eb7cee19a3f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6249</act:code>
|
|
<act:parent type="new">a2c5ef49dd6a476b9acc8799fb2de91c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sofortabschreibungen geringwertiger Wirtschaftsgüter</act:name>
|
|
<act:id type="new">fa1f1298e6974ec49e1d196c74c85c00</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6260</act:code>
|
|
<act:parent type="new">ff9290a61a794779acb237bf56cf49e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf aktivierte geringwertige Wirtschaftsgüter</act:name>
|
|
<act:id type="new">3e327e5e7c3b4d5c91984d08ba647548</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6262</act:code>
|
|
<act:parent type="new">fa1f1298e6974ec49e1d196c74c85c00</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Außerplanmäßige Abschreibungen auf aktivierte geringwertige Wirtschaftsgüter</act:name>
|
|
<act:id type="new">79e93f4b10024647a8f27cfbdfa80a05</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6266</act:code>
|
|
<act:parent type="new">fa1f1298e6974ec49e1d196c74c85c00</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf den Sammelposten Wirtschaftsgüter</act:name>
|
|
<act:id type="new">f7fb7546570045d0bca35f318311a5c7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6264</act:code>
|
|
<act:parent type="new">fa1f1298e6974ec49e1d196c74c85c00</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>b) auf Vermögensgegenstände des Umlaufvermögens</act:name>
|
|
<act:id type="new">07d8d0a194ad4589afa818574e95d9cf</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">20b24c0a5ead46bc92dc07473b760583</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibung auf Vermögensgegenstände des Umlaufvermögens</act:name>
|
|
<act:id type="new">405ccc3a02ee403991c7ea7532d038d5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6270</act:code>
|
|
<act:description>soweit unüblich hoch</act:description>
|
|
<act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Umlaufvermögen, steuerrechtlich bedingt</act:name>
|
|
<act:id type="new">bb0d73fc6a3047858dbfca4129d6e44e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6272</act:code>
|
|
<act:description>soweit unüblich hoch</act:description>
|
|
<act:parent type="new">405ccc3a02ee403991c7ea7532d038d5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Roh-, Hilfsund Betriebsstoffe/Waren (soweit unüblich hoch)</act:name>
|
|
<act:id type="new">42ceccad21374c339fe1e7b8ce55e1f7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6278</act:code>
|
|
<act:parent type="new">405ccc3a02ee403991c7ea7532d038d5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf fertige und unfertige Erzeugnisse (soweit unüblich hoch)</act:name>
|
|
<act:id type="new">154021cab9be4b4ca6905ac69ae4e8ea</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6279</act:code>
|
|
<act:parent type="new">405ccc3a02ee403991c7ea7532d038d5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungsverluste</act:name>
|
|
<act:id type="new">db5537ba7a7c425296a2df2dba767920</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6280</act:code>
|
|
<act:description>(soweit unüblich hoch)</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungsverluste 7% USt</act:name>
|
|
<act:id type="new">c6b36e44597a4ff5a35bed3098135b53</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6281</act:code>
|
|
<act:description>soweit unüblich hoch</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">db5537ba7a7c425296a2df2dba767920</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungsverluste 19 % USt (soweit unüblich hoch)</act:name>
|
|
<act:id type="new">a0d2ee09377e456eb16726f73a1522d7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6286</act:code>
|
|
<act:parent type="new">db5537ba7a7c425296a2df2dba767920</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Forderungen gegenüber Kapitalgesellschaften, an denen eine Beteiligung besteht (soweit unüblich hoch), § 3c EStG bzw. § 8b Abs. 3 KStG</act:name>
|
|
<act:id type="new">2dcf2581500447148d9e811a82b8fa25</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6290</act:code>
|
|
<act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Forderungen gegenüber Gesellschaftern und nahe stehenden Personen (soweit unüblich hoch), § 8b Abs. 3 KStG</act:name>
|
|
<act:id type="new">927c44754a7149c59b44edac6bc53952</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6291</act:code>
|
|
<act:parent type="new">07d8d0a194ad4589afa818574e95d9cf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>08. sonstige betriebliche Aufwendungen</act:name>
|
|
<act:id type="new">52780a23b89648f3926063762df6a91f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>a) ordentliche betriebliche Aufwendungen</act:name>
|
|
<act:id type="new">8e143ae6419d4ffd8a19b669063ae16c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>1) Raumkosten</act:name>
|
|
<act:id type="new">0496babbe5bd43bb828f1f577cf75cae</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Raumkosten</act:name>
|
|
<act:id type="new">ed2cb65ed9094d90b607a42ff4acd458</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6305</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Miete</act:name>
|
|
<act:id type="new">663436df16234fb190b111c8acfc0e75</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6310</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewerbesteuerlich zu berücksichtigende Miete §8 GewStG</act:name>
|
|
<act:id type="new">79e1f368fa7f476890bfe4e1025cf680</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6313</act:code>
|
|
<act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer Wirtschaftsgüter §16 EStG</act:name>
|
|
<act:id type="new">373070c0a6274fbfb48e6b4166ab6626</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6314</act:code>
|
|
<act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Miete/Aufwendungen für doppelte Haushaltsführung Unternehmer</act:name>
|
|
<act:id type="new">27382be0557a49549e17ed26449b6902</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6312</act:code>
|
|
<act:parent type="new">663436df16234fb190b111c8acfc0e75</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pacht</act:name>
|
|
<act:id type="new">06c7e00b3eb64243ac99638db3fa7df7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6315</act:code>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>GewStl. zu berücksichtigende Pacht §8 GewStG</act:name>
|
|
<act:id type="new">fe9f8786b0b54d7ca4e847d4a61b47c5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6318</act:code>
|
|
<act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer Wirtschaftsgüter §15 EStG</act:name>
|
|
<act:id type="new">a5110616b817486ab36371aa5424288a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6319</act:code>
|
|
<act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Leasing (unbewegliche Wirtschaftsgüter)</act:name>
|
|
<act:id type="new">fddf5940607e4e068ecf9f0ed905770b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6316</act:code>
|
|
<act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für gemietete oder gepachtete unbewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind</act:name>
|
|
<act:id type="new">817f966830e942d1aa8527130fb954ae</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6317</act:code>
|
|
<act:parent type="new">06c7e00b3eb64243ac99638db3fa7df7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Heizung</act:name>
|
|
<act:id type="new">3b0c1ac2fff74d9dbab92bfba602f597</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6320</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gas, Strom, Wasser</act:name>
|
|
<act:id type="new">171f6a2dca8b4e0aa8cf06f0c3d29f00</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6325</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reinigung</act:name>
|
|
<act:id type="new">421ff6964d7f45fd8a6733b02e080a85</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6330</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Instandhaltung betrieblicher Räume</act:name>
|
|
<act:id type="new">74242f4e833d48028cfb0d71c474dfc0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6335</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abgaben für betrieblich genutzen Grundbesitz</act:name>
|
|
<act:id type="new">430adeb6ef5b48b1abe614fdbe62c672</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6340</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Raumkosten</act:name>
|
|
<act:id type="new">a2056fe1aeff48dca6f24364698e33ff</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6345</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</act:name>
|
|
<act:id type="new">91020d5a1cdb4d49b5779e15ef905dfa</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6348</act:code>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</act:name>
|
|
<act:id type="new">5794eb0a735c40d299959e4394277ea2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6349</act:code>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Grundstücksaufwendungen</act:name>
|
|
<act:id type="new">65d5e35a95f14dbe80eeb2c76b1167f0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6350</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Interimskonto für Aufwendungen in einem anderen Land, bei denen eine Vorsteuervergütung möglich ist</act:name>
|
|
<act:id type="new">e5a5531a763d40c38a61186416f7735e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6302</act:code>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Grundstücksaufwendungen (neutral)</act:name>
|
|
<act:id type="new">e826358053fb4b508e518a88c2f936e6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6352</act:code>
|
|
<act:parent type="new">0496babbe5bd43bb828f1f577cf75cae</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>3) Versicherungen, Beiträge und Abgaben</act:name>
|
|
<act:id type="new">fed8643a6773454e8c4aa656676fc219</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Versicherungen</act:name>
|
|
<act:id type="new">a18583ba45a0437f930a39c74f760e73</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6400</act:code>
|
|
<act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Versicherungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
|
|
<act:id type="new">d8e1632c4b4a42d8981a115c08c59c6d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6405</act:code>
|
|
<act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nettoprämie für Rückdeckung künftiger Versorgungsleistungen</act:name>
|
|
<act:id type="new">f1e38017e06c44c7adc89a91c945efd8</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6410</act:code>
|
|
<act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Beiträge</act:name>
|
|
<act:id type="new">44447ed2ef984f50b7098ffe2c153320</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6420</act:code>
|
|
<act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Abgaben</act:name>
|
|
<act:id type="new">fdecea645c7846ffa56276da9414c82b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6430</act:code>
|
|
<act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
|
|
<act:id type="new">ef982e906f814ceea5a8e194953f916d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6436</act:code>
|
|
<act:parent type="new">fdecea645c7846ffa56276da9414c82b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
|
|
<act:id type="new">226a4292548947e58f48140482b20907</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6437</act:code>
|
|
<act:parent type="new">fdecea645c7846ffa56276da9414c82b</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</act:name>
|
|
<act:id type="new">bdaca4d494314c8e9141ebd67dda9935</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6440</act:code>
|
|
<act:parent type="new">fed8643a6773454e8c4aa656676fc219</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>4) Reparaturen und Instandhaltungen</act:name>
|
|
<act:id type="new">658ab7dda169465999646d8c3e8417e6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reparaturen und Instandhaltung von Bauten</act:name>
|
|
<act:id type="new">c89b681a4ff1472c8f8888c6e7f8aac5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6450</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</act:name>
|
|
<act:id type="new">9f42206df5c64aabbf0b6631790053f4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6460</act:code>
|
|
<act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</act:name>
|
|
<act:id type="new">cc6ef55d547f486db940a3c4e49c6e7c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6470</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reparaturen und Instandhaltung von anderen Anlagen</act:name>
|
|
<act:id type="new">c60bbdb4b0c647718fd4ccbc3d8d2ae1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6485</act:code>
|
|
<act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Reparaturen und Instandhaltung</act:name>
|
|
<act:id type="new">dd061781998442cd8d62257a6248e28c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6490</act:code>
|
|
<act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Wartungskosten für Hard- und Software</act:name>
|
|
<act:id type="new">13f8eff3d0964273ac8c0e418966cc04</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6495</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Mietleasing bewegliche Wirtschaftsgüter für technische Anlagen und Maschinen</act:name>
|
|
<act:id type="new">3aa23cee187a48ad8d9a138a0c23d092</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6498</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reparaturen und Instandhaltung von anderen Anlagen und Betriebs- und Geschäftsausstattung</act:name>
|
|
<act:id type="new">94d9de3490204376b29d98d6e30d0ab1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6475</act:code>
|
|
<act:parent type="new">658ab7dda169465999646d8c3e8417e6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>6) Werbe- und Reisekosten</act:name>
|
|
<act:id type="new">18eaa32760f945c5940ef3031705d711</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Werbekosten</act:name>
|
|
<act:id type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6600</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschenke abzugsfähig ohne § 37b EStG</act:name>
|
|
<act:id type="new">e87a33c36cba4d538c0176deced5bc30</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6610</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschenke nicht abzugsfähig ohne § 37b EStG</act:name>
|
|
<act:id type="new">b06eaea8e1db451f888dc0cd855e1d69</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6620</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschenke ausschlielich betrieblich genutzt</act:name>
|
|
<act:id type="new">141da933f2e944c392b2eb393a71fc1c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6625</act:code>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Repräsentationskosten</act:name>
|
|
<act:id type="new">7c95bb27cbfd4f0abf649c5d90ae7898</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6630</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bewirtungskosten</act:name>
|
|
<act:id type="new">813117cedb1c48168a3d5a6ba2864096</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6640</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</act:name>
|
|
<act:id type="new">696112cdcc7b4e3686d3bd8c362a0b5c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6641</act:code>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</act:name>
|
|
<act:id type="new">209bfd565dc942229776972193b1a9b6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6642</act:code>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufmerksamkeiten</act:name>
|
|
<act:id type="new">a5da6692206f4d0096db817adf5c9ecd</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6643</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht abzugsfähige Bewirtungskosten</act:name>
|
|
<act:id type="new">3e0045b60358478a85895e88f5fd447a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6644</act:code>
|
|
<act:description>20% der Bewirtungskosten</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht abzugsfähige Betriebsausgaben aus Werbe-, Repräsentations- und Reisekosten (nicht abziehbarer Anteil)</act:name>
|
|
<act:id type="new">a7d14d1dcf8047e1a59deb7b575ea035</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6645</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Streuartikel</act:name>
|
|
<act:id type="new">b89e45a2bb6847cca30759f39ab06080</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6605</act:code>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschenke abzugsfähig mit § 37b EStG</act:name>
|
|
<act:id type="new">658363ec0d4d463f9ceaf52d31471e3e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6611</act:code>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschale Steuer für Geschenke und Zuwendungen abzugsfähig</act:name>
|
|
<act:id type="new">e59a523370d54f059a7370e39c07efad</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6612</act:code>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Geschenke nicht abzugsfähig mit § 37b EStG</act:name>
|
|
<act:id type="new">d52ac8ac9b104192a60b6f095bce47a9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6621</act:code>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pauschale Steuer für Geschenke und Zuwendungen nicht abzugsfähig</act:name>
|
|
<act:id type="new">53966ea790bb4b9b86b3407137c86333</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6622</act:code>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zugaben mit § 37b EStG</act:name>
|
|
<act:id type="new">671fd8af9fe74ae2a0d1b4972fbcdcbe</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6629</act:code>
|
|
<act:parent type="new">3f3f8e61c71c4481a91d78a8f7e319f9</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reisekosten Arbeitnehmer</act:name>
|
|
<act:id type="new">79e115bae3454815a196c81dc4a8c093</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6650</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reisekosten Arbeitnehmer Übernachtungsaufwand</act:name>
|
|
<act:id type="new">5fdd3c73860f4160ad9f2edce047262a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6660</act:code>
|
|
<act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reisekosten Arbeitnehmer Fahrtkosten</act:name>
|
|
<act:id type="new">8c80bb809b854d2ab4c7fdfb373acbed</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6663</act:code>
|
|
<act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
|
|
<act:id type="new">024e9f348acc4f178ff71da818ff8419</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6664</act:code>
|
|
<act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kilometergelderstattung Arbeitnehmer</act:name>
|
|
<act:id type="new">9511277c80a84a43a1db92030ce3063f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6668</act:code>
|
|
<act:parent type="new">79e115bae3454815a196c81dc4a8c093</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reisekosten Unternehmer</act:name>
|
|
<act:id type="new">f39863f34533417aabdebc01551ed9dc</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6670</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">18eaa32760f945c5940ef3031705d711</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reisekosten Unternehmer Fahrtkosten</act:name>
|
|
<act:id type="new">9b7d13bc0ef842c5ab6bb087405e9a03</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6673</act:code>
|
|
<act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reisekosten Unternehmer Verpflegungsmehraufwand</act:name>
|
|
<act:id type="new">eca3645ca6e848febf59802f809824cd</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6674</act:code>
|
|
<act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reisekosten Unternehmer Übernachtungsaufwand</act:name>
|
|
<act:id type="new">94c833bf3fb1481094c6d77f8f29c102</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6680</act:code>
|
|
<act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fahrten zwischen Wohnung und Arbeitsstätte (abziehbarer Anteil)</act:name>
|
|
<act:id type="new">59b8ddcf1f2940b4a4669cfb42f459f2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6688</act:code>
|
|
<act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</act:name>
|
|
<act:id type="new">9dcae9f45f48401896c0cb7720ae63ac</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6689</act:code>
|
|
<act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fahrten Wohnung zwischen Wohnung und Arbeitsstätte (Haben)</act:name>
|
|
<act:id type="new">d86820e64b1947c691c0a4815d0f7fdc</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6690</act:code>
|
|
<act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Reisekosten Unternehmer (nicht abziehbarer Anteil)</act:name>
|
|
<act:id type="new">6457e3a32f4c46e38a5fa3a7e931e2eb</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6672</act:code>
|
|
<act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung Unternehmer</act:name>
|
|
<act:id type="new">e7184e3e10a342638d6c5aab525aa6df</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6691</act:code>
|
|
<act:parent type="new">f39863f34533417aabdebc01551ed9dc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>8) verschiedene betriebliche Kosten</act:name>
|
|
<act:id type="new">76b033f1186744af937817e15280a8b5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>allg. Verwaltungskosten</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Porto</act:name>
|
|
<act:id type="new">426f803a2d714e84b35abb3995a05b87</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6800</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Telefon</act:name>
|
|
<act:id type="new">de2563b86df94c219c13793c5fc63584</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6805</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Telefax und Internetkosten</act:name>
|
|
<act:id type="new">dd28655a16204427ae9d1c773b976dc9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6810</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Bürobedarf</act:name>
|
|
<act:id type="new">e5870851983640049af4df37d829f1d4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6815</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zeitschriften, Bücher</act:name>
|
|
<act:id type="new">b400a6503f824d81943d102988ad3488</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6820</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fortbildungskosten</act:name>
|
|
<act:id type="new">28c02de93c5d44f29068cd59249c59e7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6821</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Freiwillige Sozialleistungen</act:name>
|
|
<act:id type="new">d9564f7f847a4b7fa53c29209d4c9f38</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6822</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vergütungen an Mitunternehmer §15 EStG</act:name>
|
|
<act:id type="new">cfef70ed0ff845ceb3253497afe47415</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6823</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Haftungsvergütung an Mitunternehmer §15 EStG</act:name>
|
|
<act:id type="new">903fc11dd3684e888376e761877d5977</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6824</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Rechts- und Beratungskosten</act:name>
|
|
<act:id type="new">557bc6b1304b4007aec66f7f284dc698</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6825</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschluß- und Prüfungskosten</act:name>
|
|
<act:id type="new">a5ae242d9e6741ec8a699d8645b54ce1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6827</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Buchführungskosten</act:name>
|
|
<act:id type="new">1e40aae9b14f4f0e8c50eac8888f2615</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6830</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Mieten für Einrichtungen</act:name>
|
|
<act:id type="new">ee212ed189fd465888067c5844b4317c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6835</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Mietleasing</act:name>
|
|
<act:id type="new">1534cf6e2d2e4b6d81fcec3950a00172</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6840</act:code>
|
|
<act:description>Siehe auch 6498</act:description>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Werkzeuge und Kleingeräte</act:name>
|
|
<act:id type="new">c2f1539e1bb64453bdedde1796b87594</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6845</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstiger Betriebsbedarf</act:name>
|
|
<act:id type="new">483f8d1528e646cb98b2b046a6e7a662</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nebenkosten des Geldverkehrs</act:name>
|
|
<act:id type="new">85ffd644ad9f47f5b36912fe3ce7810d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6855</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus Anteilen an Kapitalgesellschaften 100 %/ 50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
|
|
<act:id type="new">4d18724960904b7c90748923bd4e7e83</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6856</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
|
|
<act:id type="new">6ec6a9fb31194a4da9674bcf0f595ff8</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6857</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für Abraum- und Abfallbeseitigung</act:name>
|
|
<act:id type="new">790f16628f5c4f7fb1a3e3169aab1ce5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6859</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht abziehbare Vorsteuer</act:name>
|
|
<act:id type="new">88968c29151043a28344b9bc0358fcce</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6860</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht abziehbare Vorsteuer 7%</act:name>
|
|
<act:id type="new">b5ce95018f5e43d38edc5429560a7bbd</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6865</act:code>
|
|
<act:parent type="new">88968c29151043a28344b9bc0358fcce</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht abziehbare Vorsteuer 19 %</act:name>
|
|
<act:id type="new">f4614d030a4541c2a0836dbc5fa00e70</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6871</act:code>
|
|
<act:parent type="new">88968c29151043a28344b9bc0358fcce</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht abziehbare Hälfte der Aufsichtsratsvergütungen</act:name>
|
|
<act:id type="new">73f68c1c71d64f7bb3d9f13fd686d403</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6875</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abziehbare Aufsichtsratsvergütungen</act:name>
|
|
<act:id type="new">b56b5125748c4b7c80830875113573d6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6876</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter</act:name>
|
|
<act:id type="new">b338e2a4ad964a469e6cea5df786b850</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6833</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vergütungen an Mitunternehmer für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</act:name>
|
|
<act:id type="new">0c01d2e62ab849dd8d465772db541755</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6834</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Pacht (bewegliche Wirtschaftsgüter</act:name>
|
|
<act:id type="new">e957cff2d6d142dfa2907a46f174ede5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6836</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für die zeitlich befristete Überlassung von Rechten (Lizenzen, Konzessionen)</act:name>
|
|
<act:id type="new">bdc24635ddc64702a9194e054d2ffc95</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6837</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für gemietete oder gepachtete bewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind</act:name>
|
|
<act:id type="new">55538ef06a08493faf535274ff00f4b7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6838</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Genossenschaftliche Rückvergütung an Mitglieder</act:name>
|
|
<act:id type="new">b919a884640f40cb935b0c7f4f103ce3</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6854</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (bei Veräußerungsverlust)</act:name>
|
|
<act:id type="new">54cae6c090f74b399a52883d394098d0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6858</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verwahrentgelt</act:name>
|
|
<act:id type="new">ac78be6d2d984f0daf7887b3d0d77507</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6879</act:code>
|
|
<act:parent type="new">76b033f1186744af937817e15280a8b5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>sonstige betriebliche Aufwendungen</act:name>
|
|
<act:id type="new">6c23d0b8ec314ade901209f7c576a612</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6300</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdleistungen und Fremdarbeiten</act:name>
|
|
<act:id type="new">c086aa0fce9749b4b132b1607a4e0ae6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6303</act:code>
|
|
<act:parent type="new">6c23d0b8ec314ade901209f7c576a612</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige betriebl.u.regelm.Aufwendungen</act:name>
|
|
<act:id type="new">f6f32c12323f4c0b875a59ee20710ff5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6304</act:code>
|
|
<act:parent type="new">6c23d0b8ec314ade901209f7c576a612</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>5) Fahrzeugkosten</act:name>
|
|
<act:id type="new">6909c46efaee4499aabf717091fb8be2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6500</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kfz-Versicherungen</act:name>
|
|
<act:id type="new">bf73d3c20e5344d68e9c9bd591a095a1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6520</act:code>
|
|
<act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Laufende Kfz-Betriebskosten</act:name>
|
|
<act:id type="new">55d1911670814cd6b62a654bad4600bf</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6530</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kfz-Reparaturen</act:name>
|
|
<act:id type="new">ded8bd8e19e442f0b09899b4cb3732cd</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6540</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Garagenmiete</act:name>
|
|
<act:id type="new">1c2739822bed4f5dac22a89cf723753d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6550</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Leasingfahrzeugkosten</act:name>
|
|
<act:id type="new">c4f9863fdbc74ef6a1b814ce485ed507</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6560</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Kfz-Kosten</act:name>
|
|
<act:id type="new">7631bb6374734a6c9d98a12ecba8ed44</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6570</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Mautgebühren</act:name>
|
|
<act:id type="new">192d16a26a6041ebb79156ca45c96670</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6580</act:code>
|
|
<act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kfz-Kosten für betrieblich genutzte, zum Privatvermögen gehörende Kraftfahrzeuge</act:name>
|
|
<act:id type="new">3303bb92b51848afbbadc1e667078db3</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6590</act:code>
|
|
<act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdfahrzeugkosten</act:name>
|
|
<act:id type="new">1a0fb71c10194484be245b845688da5e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6595</act:code>
|
|
<act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Mietleasingaufwendungen für Elektrofahrzeuge, die gewerbesteuerlich hinzuzurechnen sind</act:name>
|
|
<act:id type="new">1de6e1e1af17488cbafb7ab3cb6d6887</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6565</act:code>
|
|
<act:parent type="new">6909c46efaee4499aabf717091fb8be2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>7) Kosten der Warenabgabe</act:name>
|
|
<act:id type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6700</act:code>
|
|
<act:description>Vertriebskosten</act:description>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verpackungsmaterial</act:name>
|
|
<act:id type="new">58e3fdf412444a87a74236e136230ae7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6710</act:code>
|
|
<act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausgangsfrachten</act:name>
|
|
<act:id type="new">ef809de7440b486b989c9ac5ddb9a645</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6740</act:code>
|
|
<act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Transportversicherungen</act:name>
|
|
<act:id type="new">c433dcade0e941659354b4e96eb87cbf</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6760</act:code>
|
|
<act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verkaufsprovisionen</act:name>
|
|
<act:id type="new">46bd633c092f4010a37a085cbb682bca</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6770</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Fremdarbeiten (Vertrieb)</act:name>
|
|
<act:id type="new">0611795c5a5b4e339205f10066a2583a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6780</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwand für Gewährleistung</act:name>
|
|
<act:id type="new">ecc25bf5ddfc408bb1580b6f8c422f1e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6790</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>tax-related</slot:key>
|
|
<slot:value type="integer">1</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2ecfe59689af47dfa4b46f9a7b08dcd1</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus Kursdifferenzen</act:name>
|
|
<act:id type="new">cde96c30a8ca4457bbaa7d33f16ac4b3</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6880</act:code>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
|
|
<act:id type="new">8941bd873057474a8a5c92ce04158831</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6883</act:code>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)</act:name>
|
|
<act:id type="new">4331cc711447473fbcf39d11c1eca3d4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6881</act:code>
|
|
<act:parent type="new">8e143ae6419d4ffd8a19b669063ae16c</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>b) Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
|
|
<act:id type="new">f2667d36a874405a886d5f65a93fb3c2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei §4 Nr. 1a UStG</act:name>
|
|
<act:id type="new">a0437c07fc3e475cbe55f9e1156310db</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6884</act:code>
|
|
<act:description>bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen Sachanlagevermögen 19% USt</act:name>
|
|
<act:id type="new">53e4f00a5bd742d28c92b63631f2a70a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6885</act:code>
|
|
<act:description>bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei §4 Nr. 1b UStG</act:name>
|
|
<act:id type="new">cc88f299732747598a66a734aed1baf4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6888</act:code>
|
|
<act:description>bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen Sachanlagevermögen</act:name>
|
|
<act:id type="new">952461ef78554fe2a2ec9416913f7f75</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6889</act:code>
|
|
<act:description>bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen immaterieller Vermögensgegenstände</act:name>
|
|
<act:id type="new">734994ec63b94ef2bee29e353f75cf1b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6890</act:code>
|
|
<act:description>bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen Finanzanlagen</act:name>
|
|
<act:id type="new">29195c7cce2d4587a18830c9b8954195</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6891</act:code>
|
|
<act:description>bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erlöse aus Verkäufen Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
|
|
<act:id type="new">63f0798f27764b558b1cbfe890e8681b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6892</act:code>
|
|
<act:description>bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anlagenabgänge Sachanlagen</act:name>
|
|
<act:id type="new">d81d5c146eb14554846d46f631ddfc2a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6895</act:code>
|
|
<act:description>Restbuchwert bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
|
|
<act:id type="new">50c7ac2d8f874730a0dd4b74f4901617</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6896</act:code>
|
|
<act:description>Restbuchwert bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anlagenabgänge Finanzanlagen</act:name>
|
|
<act:id type="new">0bcd2fadc05c47f3bd6138598705f636</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6897</act:code>
|
|
<act:description>Restbuchwert bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anlagenabgänge Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
|
|
<act:id type="new">8af5544fe6034c6eac102ee9d939eed4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6898</act:code>
|
|
<act:description>Restbuchwert bei Buchverlust</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
|
|
<act:id type="new">10a27b6cdfa34f0985f5c70f40746bb7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6900</act:code>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
|
|
<act:id type="new">5213d2a0e0d34171ae45bb4b7a5f24cb</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6903</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">f2667d36a874405a886d5f65a93fb3c2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>c) Verluste aus Wertminderungen oder aus dem Abgang von Gegenständen des Umlaufvermögens und Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
|
|
<act:id type="new">5dce0912f2594b528202b6387cda35a6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verluste aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
|
|
<act:id type="new">526ae5a6779141edb1a4abbdf0379151</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6905</act:code>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräten) 100%/50% nicht abzugsfähig</act:name>
|
|
<act:id type="new">60a54053a155456bbe69a3a765e762fd</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6906</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Umlaufvermögen außer Vorräten und Wertpapieren des UV</act:name>
|
|
<act:id type="new">c5eba6085b8e4309bb467534914c6773</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6910</act:code>
|
|
<act:description>übliche Höhe</act:description>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Umlaufvermögen außer Vorräten und Wertpapieren des UV, steuerrechtlich bedingt</act:name>
|
|
<act:id type="new">d0e98d2c3f544199a1180e4c586d027b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6912</act:code>
|
|
<act:description>übliche Höhe</act:description>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
|
|
<act:id type="new">52582e5807f54622b9e2aaec7a1e8d72</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6920</act:code>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
|
|
<act:id type="new">c5333767418640c7be4c7314c33cc5ff</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6900</act:code>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG9)</act:name>
|
|
<act:id type="new">480f3e76599341beb404d72b5618bd0c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6903</act:code>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abgang von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</act:name>
|
|
<act:id type="new">2df9eebb86e942c599f7a2ad1816401a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6907</act:code>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abgang von Wirtschaftsgütern des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG nach § 4 Abs. 3 Satz 4 EStG</act:name>
|
|
<act:id type="new">3ce27d6e68ab452ba459a0b72b7c0c0d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6908</act:code>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus dem Erwerb eigener Anteile</act:name>
|
|
<act:id type="new">c92bb0cc515d4c27a58a99776909b2b5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6918</act:code>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG</act:name>
|
|
<act:id type="new">9757b37634ad4c97b5c95709330b13ce</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6922</act:code>
|
|
<act:parent type="new">5dce0912f2594b528202b6387cda35a6</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>d) sonstige Aufwendungen im Rahmen der gewöhnlichen Geschäftstätigkeit</act:name>
|
|
<act:id type="new">31abb67e977d48d89d91143347845d3a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden, steuerlich nicht abziehbar</act:name>
|
|
<act:id type="new">8d85d5383a6d478f8fa40ecc712c1b36</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6390</act:code>
|
|
<act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke</act:name>
|
|
<act:id type="new">333b904414da4b44bdaf9b55a2188ba2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6391</act:code>
|
|
<act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden für mildtätige Zwecke</act:name>
|
|
<act:id type="new">3e546a8288b145e9859a4e6f86156cc5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6392</act:code>
|
|
<act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden für kirchliche, religiöse und gemeinntüzige Zwecke</act:name>
|
|
<act:id type="new">39c5546937ed4a6b8b987b24dbd005ec</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6393</act:code>
|
|
<act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden an politische Parteien</act:name>
|
|
<act:id type="new">e1efd8f3780f4ae59242b41c6a0d3a17</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6394</act:code>
|
|
<act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. §52 Abs. 2 Nr. 1-3 AO</act:name>
|
|
<act:id type="new">d766e6577a5d4069be5767ab62be4f00</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6395</act:code>
|
|
<act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. §52 Abs. 2 Nr. 4 AO</act:name>
|
|
<act:id type="new">30a9cb61d840433bb954503e9674b627</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6396</act:code>
|
|
<act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden an Stiftungen für kirchliche, religiöse und gemeinnützige Zwecke</act:name>
|
|
<act:id type="new">59e1b0ccaadd4a7ea0c71b45b40e8789</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6397</act:code>
|
|
<act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zuwendungen, Spenden an Stiftungen für wissenschaftliche, mildtätige, kulturelle Zwecke</act:name>
|
|
<act:id type="new">1a43e637776e44bc8749774294c48b3d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6398</act:code>
|
|
<act:parent type="new">31abb67e977d48d89d91143347845d3a</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>e) Kalkulatorische Kosten</act:name>
|
|
<act:id type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kalkulatorischer Unternehmerlohn</act:name>
|
|
<act:id type="new">f4fd959ad3184301a5ad29cff13dcffe</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6970</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kalkulatorische Miete und Pacht</act:name>
|
|
<act:id type="new">4564d8981b5d4d02b7cd3fe7f1ffccfc</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6972</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kalkulatorische Zinsen</act:name>
|
|
<act:id type="new">c621ba92e95c4190b7fbfd9fd2266351</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6974</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kalkulatorische Abschreibungen</act:name>
|
|
<act:id type="new">ca96e0a25b384f2b85d4b38dd6eac482</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6976</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kalkulatorische Wagnisse</act:name>
|
|
<act:id type="new">47e8f989ef104c6e908d442d8d7dd62d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6978</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
|
|
<act:id type="new">ca2fbfeac6cb4abb9e0643e75a1e6b1c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6979</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechneter kalkulatorischer Unternehmerlohn</act:name>
|
|
<act:id type="new">a1f09c16e464470da7fe8ec4577063ea</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6980</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnete kalkulatorische Miete und Pacht</act:name>
|
|
<act:id type="new">ef309be9920142ac925edccf7d60d2e1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6982</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnete kalkulatorische Zinsen</act:name>
|
|
<act:id type="new">34c8e9aef18849f4aa6f73836697a875</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6984</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnete kalkulatorische Abschreibungen</act:name>
|
|
<act:id type="new">a9ba72e6b841485da66a90e54cc9de50</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6986</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechnete kalkulatorische Wagnisse</act:name>
|
|
<act:id type="new">608dcfbffcc04fbf8b17a65d9dd0dc75</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6988</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
|
|
<act:id type="new">92693d25864c4385b4f59af36bebb73d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6989</act:code>
|
|
<act:parent type="new">d2dace5c7fa1466c9a7f58e03c4bd329</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>f) Kosten bei Anwendung des Umsatzkostenverfahrens</act:name>
|
|
<act:id type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Herstellungskosten</act:name>
|
|
<act:id type="new">41df9b5a53934442847602201c504664</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6990</act:code>
|
|
<act:description>Pos 2. der GUV beim Umsatzkostenverfahren</act:description>
|
|
<act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verwaltungskosten</act:name>
|
|
<act:id type="new">74dc6a7df9a449b5bc819df19cb8eaea</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6992</act:code>
|
|
<act:description>Pos 5. der GUV beim Umsatzkostenverfahren</act:description>
|
|
<act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vertriebskosten</act:name>
|
|
<act:id type="new">14dcdac9b1ee45e4a6728672a44b3a01</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6994</act:code>
|
|
<act:description>Pos 4. der GUV beim Umsatzkostenverfahren</act:description>
|
|
<act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gegenkonto zu 6990 bis 6998</act:name>
|
|
<act:id type="new">7f955ec81f104f1eabbcdd153ac59c4d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6999</act:code>
|
|
<act:parent type="new">703abc275ca64d9b8e6c6bbc0bc63a62</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellung in die Einzelwertberichtigung zu Forderungen</act:name>
|
|
<act:id type="new">ad2dd2d59fa94f6788390290a7fb09d7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6923</act:code>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
|
|
<act:id type="new">1780c462a800430086deacbd6cf8879d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6925</act:code>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
|
|
<act:id type="new">f316e30922e94c10b660d66691bb69d1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6927</act:code>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</act:name>
|
|
<act:id type="new">6e1188882e7a414bba072c9b07ac36e8</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6928</act:code>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in Sonderposten mit Rücklageanteil (§52 Abs. 16 EStG)</act:name>
|
|
<act:id type="new">d24212273e2745cd95791aa42c41bb3e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6929</act:code>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungsverluste</act:name>
|
|
<act:id type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6930</act:code>
|
|
<act:description>übliche Höhe</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungsverluste 7% USt</act:name>
|
|
<act:id type="new">0fdfde130cdf49efa28d54dea6e7d648</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6931</act:code>
|
|
<act:description>übliche Höhe</act:description>
|
|
<act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungsverluste aus steuerfreien EG-Lieferunge</act:name>
|
|
<act:id type="new">7ffb2451d38f408abc503536c58bc16e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6932</act:code>
|
|
<act:description>übliche Höhe</act:description>
|
|
<act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</act:name>
|
|
<act:id type="new">4545478bcd074ad8beb8fc56e55ac8e5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6933</act:code>
|
|
<act:description>übliche Höhe</act:description>
|
|
<act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungsverluste 15% USt</act:name>
|
|
<act:id type="new">29536a4753eb487687691499324a6649</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6937</act:code>
|
|
<act:description>übliche Höhe</act:description>
|
|
<act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungsverluste 19 % USt (übliche Höhe)</act:name>
|
|
<act:id type="new">419434bfac2a44eeb81ebf0d14634ac9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6936</act:code>
|
|
<act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt (übliche Höhe)</act:name>
|
|
<act:id type="new">4b054c86585e4dc5ae8bba7546750d9c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6938</act:code>
|
|
<act:parent type="new">3e5cbbd7ff8d44a6a16c2d051ad1d975</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Periodenfremde Aufwendungen</act:name>
|
|
<act:id type="new">c9ae7dd54e6f4f3196bebff6a3e94886</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6960</act:code>
|
|
<act:description>soweit nicht außerordentlich</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Aufwendungen betriebsfremd und regelmäßig</act:name>
|
|
<act:id type="new">8a0e4d76a55b4b0ba8555baa83a1e4f9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6967</act:code>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Aufwendungen unregelmäßig</act:name>
|
|
<act:id type="new">39b890e9605c46178ed2ca15ac8fb502</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6969</act:code>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in die steuerliche Rücklage nach § 6b Abs. 10 EStG</act:name>
|
|
<act:id type="new">21db490de88c4032bca9fe3d8206ded6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6924</act:code>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige nicht abziehbare Aufwendungen</act:name>
|
|
<act:id type="new">ce08ab4eff29451bbb9499b0042ac02b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>6968</act:code>
|
|
<act:parent type="new">52780a23b89648f3926063762df6a91f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</act:name>
|
|
<act:id type="new">37074acb9b5948f888248d7a9418e6fc</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Finanzanlagen (dauerhaft)</act:name>
|
|
<act:id type="new">45d827b27d8d4d66829b904cba032124</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7200</act:code>
|
|
<act:parent type="new">37074acb9b5948f888248d7a9418e6fc</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (dauerhaft)</act:name>
|
|
<act:id type="new">9570a51d96734fe3909057dd2d025b43</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7204</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen aufgrund von Verlustanteilen an Mitunternehmerschaften §8 GewStG</act:name>
|
|
<act:id type="new">05ce3dbf7b4a4d538eb169e2054029bb</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7208</act:code>
|
|
<act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens</act:name>
|
|
<act:id type="new">244b5ca99dca473faede03a299cd9b4a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7210</act:code>
|
|
<act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig</act:name>
|
|
<act:id type="new">d3cb4fe28c0c4bcea6012ee2d4f95987</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7214</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Finanzanlagen aufgrund steuerlicher Sondervorschriften</act:name>
|
|
<act:id type="new">9a8d1438b31748169677c89c545dd59a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7250</act:code>
|
|
<act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage, § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG</act:name>
|
|
<act:id type="new">e968b0e184f746ea884fdfee1e73eb2e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7255</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Finanzanlagen (nicht dauerhaft)</act:name>
|
|
<act:id type="new">4c6d96f7534a4826a938244293838410</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7201</act:code>
|
|
<act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Finanzanlagen - verbundene Unternehmen</act:name>
|
|
<act:id type="new">90e3b2ca45bf49c7ac5ee1c0d0a0cbc8</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7207</act:code>
|
|
<act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen</act:name>
|
|
<act:id type="new">9478d405a5d645d1887f037fc3801829</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7217</act:code>
|
|
<act:parent type="new">45d827b27d8d4d66829b904cba032124</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>13. Zinsen und ähnliche Aufwendungen</act:name>
|
|
<act:id type="new">2d27192c856745ef8611cde6e8ec4d3e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>- davon an verbundene Unternehmen</act:name>
|
|
<act:id type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsen und ähnliche Aufwendungen an verbundene Unterbundenen nehmen</act:name>
|
|
<act:id type="new">c0cc8e4a0b124f77b185a58f81b7009c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7309</act:code>
|
|
<act:parent type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
|
|
<act:id type="new">8fbc1974cd2b43b7926cb6df407dc072</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7319</act:code>
|
|
<act:parent type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
|
|
<act:id type="new">eeeda07561a044c6b69ccde59d859215</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7329</act:code>
|
|
<act:parent type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsähnliche Aufwendungen an verbundene Unternehmen</act:name>
|
|
<act:id type="new">f00340b8034046ec9abf124aacb47f99</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7339</act:code>
|
|
<act:parent type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Diskontaufwendungen an verbundene Unternehmen</act:name>
|
|
<act:id type="new">c8b58fb0c1d6479ea9881b7175c3fdd9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7349</act:code>
|
|
<act:parent type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsen und ähnliche Aufwendungen an verbundene Unternehmen 100 %/50 % nicht abzugsfähig</act:name>
|
|
<act:id type="new">7d7824d5b45d409e914e8a406cb1bdc8</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7351</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">bf8e0e526e3d448589f739ffeb2c35b8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus Verlustübernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</act:name>
|
|
<act:id type="new">627fafe8fc2e4c2282ba4aaebeaf6e69</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus Verlustübernahme</act:name>
|
|
<act:id type="new">6165ffdb8ebf4b869170c9b2d3ed48d9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7390</act:code>
|
|
<act:parent type="new">627fafe8fc2e4c2282ba4aaebeaf6e69</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abgeführte Gewinne aufgrund einer Gewinngemeinschaft</act:name>
|
|
<act:id type="new">acc2b495533b43fabfd93b9544ceaf0f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7392</act:code>
|
|
<act:parent type="new">627fafe8fc2e4c2282ba4aaebeaf6e69</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abgeführte Gewinne aufgrund eines Gewinn- oder Teilgewinnabführungsvertrags</act:name>
|
|
<act:id type="new">83ffc74422944226ba3acf86205cdf92</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7394</act:code>
|
|
<act:parent type="new">627fafe8fc2e4c2282ba4aaebeaf6e69</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abgeführte Gewinnanteile an stille Gesellschafter §8 GewStG</act:name>
|
|
<act:id type="new">482a8fc532fb479c899b39e284d4e4a3</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7399</act:code>
|
|
<act:parent type="new">627fafe8fc2e4c2282ba4aaebeaf6e69</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsen und ähnliche Aufwendungen</act:name>
|
|
<act:id type="new">9233aca850ee4980981ebdc6b38d9cb0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7300</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern</act:name>
|
|
<act:id type="new">15cf047fedf44f5e85f021e5bc42490b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7303</act:code>
|
|
<act:parent type="new">9233aca850ee4980981ebdc6b38d9cb0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern</act:name>
|
|
<act:id type="new">713c9fb6824b462f9909f5ee7e5425c5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7304</act:code>
|
|
<act:parent type="new">9233aca850ee4980981ebdc6b38d9cb0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen §233a AO betriebliche Steuern</act:name>
|
|
<act:id type="new">abf69dd4d9fd4a9aa2ce06b82ce0b3a2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7305</act:code>
|
|
<act:parent type="new">9233aca850ee4980981ebdc6b38d9cb0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen §§233a bis 237 AO</act:name>
|
|
<act:id type="new">3ee8d814d9814bb7adc4238503a16cbd</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7306</act:code>
|
|
<act:description>Personenternehmen</act:description>
|
|
<act:parent type="new">9233aca850ee4980981ebdc6b38d9cb0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerlich nicht abzugsfähige andere Nebenleistungen zu Steuern § 4 Abs. 5b EStG</act:name>
|
|
<act:id type="new">0b7a0d22fc0e49fb89411414345e61e8</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7302</act:code>
|
|
<act:parent type="new">9233aca850ee4980981ebdc6b38d9cb0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen § 233a AO nicht abzugsfähig</act:name>
|
|
<act:id type="new">d671d2b7a38f4d1da144f8d68a6f405a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7308</act:code>
|
|
<act:parent type="new">9233aca850ee4980981ebdc6b38d9cb0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten</act:name>
|
|
<act:id type="new">08288919c2134140bbc2f097a69b6c5f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7310</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Nicht abzugsfähige Schuldzinsen (langfristig) gemäß §4 Abs. 4a EStG</act:name>
|
|
<act:id type="new">990eff242719463abedadc7c898234cd</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7313</act:code>
|
|
<act:description>Hinzurechnungsbetrag</act:description>
|
|
<act:parent type="new">08288919c2134140bbc2f097a69b6c5f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>In Dauerschuldzinsen umqualifizierte Zinsen auf kurzfristige Verbindlichkeiten</act:name>
|
|
<act:id type="new">deb0d301f53f41a2afa78f2307a5bad4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7318</act:code>
|
|
<act:parent type="new">08288919c2134140bbc2f097a69b6c5f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen §§ 234 bis 237 AO abzugsfähig</act:name>
|
|
<act:id type="new">f3d14c038af64cdd8126303ce3229d17</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7311</act:code>
|
|
<act:parent type="new">08288919c2134140bbc2f097a69b6c5f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsen für Gesellschafterdarlehen</act:name>
|
|
<act:id type="new">cab6f1184b14425b81c6d76a0337452a</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7316</act:code>
|
|
<act:parent type="new">08288919c2134140bbc2f097a69b6c5f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsen an Gesellschafter mit einer Beteiligung von mehr als 25 % bzw. diesen nahe stehende Personen</act:name>
|
|
<act:id type="new">28bbcbc273f844a9a6ecb0830375f55b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7317</act:code>
|
|
<act:parent type="new">08288919c2134140bbc2f097a69b6c5f</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen für langfristige Verbindlichkeiten</act:name>
|
|
<act:id type="new">54502fc422114e14a4ec754235464ba5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7320</act:code>
|
|
<act:description>(länger als 1 Jahr)</act:description>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
|
|
<act:id type="new">269ceedfece1473b8388c08bb4bb1c90</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7325</act:code>
|
|
<act:parent type="new">54502fc422114e14a4ec754235464ba5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsen zur Finanzierung des Anlagevermögen</act:name>
|
|
<act:id type="new">b91960fca39c48c4b397791ecff43ba9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7326</act:code>
|
|
<act:parent type="new">54502fc422114e14a4ec754235464ba5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Renten und dauernde Lasten aus Gründung/Erwerb §8 GewStG</act:name>
|
|
<act:id type="new">0f785720639e4a6fb5f42ce920d5cfac</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7327</act:code>
|
|
<act:parent type="new">54502fc422114e14a4ec754235464ba5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital §15 EStG</act:name>
|
|
<act:id type="new">801a8ce5ff154831a420ac4c0735221c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7328</act:code>
|
|
<act:parent type="new">54502fc422114e14a4ec754235464ba5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf ein Agio oder Disagio/Damnum zur Finanzierung</act:name>
|
|
<act:id type="new">03f380a3c8da49f4a28374377c6fe6b9</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7323</act:code>
|
|
<act:parent type="new">54502fc422114e14a4ec754235464ba5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Abschreibungen auf ein Agio oder Disagio/Damnum zur Finanzierung des Anlagevermögens</act:name>
|
|
<act:id type="new">fc07104dde5b4dbca866ca707c9ae450</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7324</act:code>
|
|
<act:parent type="new">54502fc422114e14a4ec754235464ba5</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsähnliche Aufwendungen</act:name>
|
|
<act:id type="new">fff2c004ec524725bb31c50a98dba98c</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7330</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Diskontaufwendungen</act:name>
|
|
<act:id type="new">e9df7a627b4249ab8ac2305a9c823c6b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7340</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsen und ähnliche Aufwendungen 100 %/50 % nicht abzugsfähig</act:name>
|
|
<act:id type="new">2332127ba09746d1a2a7232efe58f467</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7350</act:code>
|
|
<act:description>inländische Kap.Ges.</act:description>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kreditprovisionen und Verwaltungskostenbeiträge</act:name>
|
|
<act:id type="new">004db2cbd97f468b9d09c02874273c85</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7355</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsanteil der Zuführungen zu Pensionsrückstellungen</act:name>
|
|
<act:id type="new">b8cfe0cd97cd4f1f8db8a1d4cb63dcb7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7360</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten</act:name>
|
|
<act:id type="new">135873f49ccc499f8ab3739e4ec89fd2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7361</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen aus der Abzinsung von Rückstellungen</act:name>
|
|
<act:id type="new">4af68908cb5d46b885ac88e199c84aaa</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7362</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen</act:name>
|
|
<act:id type="new">9e54756c5cec40148d57242e31eed3e2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7363</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB</act:name>
|
|
<act:id type="new">fbac2efa88544847b6a9ffbd87265b1d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7364</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB</act:name>
|
|
<act:id type="new">139fbe273159412d8e503e96923832ce</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7365</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuerlich nicht abzugsfähige Zinsaufwendungen aus der Abzinsung von Rückstellungen</act:name>
|
|
<act:id type="new">779c833eb9744f018df6845cc356bc0d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7366</act:code>
|
|
<act:parent type="new">2d27192c856745ef8611cde6e8ec4d3e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>16. Sonstige betriebliche Aufwendungen</act:name>
|
|
<act:id type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verluste durch Verschmelzung und Umwandlung</act:name>
|
|
<act:id type="new">55bdd568358e4a09ad654f23c085e82b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7551</act:code>
|
|
<act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verluste durch außergewöhnliche Schadensfälle (nur Bilanzierer)</act:name>
|
|
<act:id type="new">674da255516e40afac61468da127840f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7552</act:code>
|
|
<act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen</act:name>
|
|
<act:id type="new">def62cddd85b4779a3a0254bba93f994</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7553</act:code>
|
|
<act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verluste aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern</act:name>
|
|
<act:id type="new">0126b775ab884d7894e224937bfac6d6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7554</act:code>
|
|
<act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Anwendung von Übergangsvorschriften</act:name>
|
|
<act:id type="new">33a46221d7ef48368bede1f6b1a5de47</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7560</act:code>
|
|
<act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückstellungen)</act:name>
|
|
<act:id type="new">9f75ac6629b04153b53218c40d388457</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7561</act:code>
|
|
<act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Anwendung von Übergangsvorschriften (Latente Steuern)</act:name>
|
|
<act:id type="new">30e55fa9f6664db79ec692ed422cf9b5</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7563</act:code>
|
|
<act:parent type="new">58f4bffadb1f41c0b0a715f24a8b2ad4</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>18. Steuern vom Einkommen und vom Ertrag</act:name>
|
|
<act:id type="new">05444a42256640dab89287b1cf407bc0</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Körperschaftsteuer</act:name>
|
|
<act:id type="new">313a11f9cf9b44568e3a7e03515485bb</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7600</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Körperschaftsteuer für Vorjahre</act:name>
|
|
<act:id type="new">6d37dbdeac4040c289ee5df0ef33fa7e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7603</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">313a11f9cf9b44568e3a7e03515485bb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Körperschaftsteuererstattung Vorjahre</act:name>
|
|
<act:id type="new">75f219f419b64324aea2729bff626019</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7604</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">313a11f9cf9b44568e3a7e03515485bb</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Solidaritätszuschlagerstattungen für Vorjahre</act:name>
|
|
<act:id type="new">24970b94efd84be98942c4e60854eb2e</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7607</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Solidaritätszuschlag</act:name>
|
|
<act:id type="new">534e1aa1878447c483bddb64680f94de</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7608</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Solidaritätszuschlag für Vorjahre</act:name>
|
|
<act:id type="new">b534e0b619c1472db07afb02eda9688e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7609</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewerbesteuer</act:name>
|
|
<act:id type="new">28ce26d102784d6b82d97a334886e91e</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7610</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kapitalertragsteuer 25%</act:name>
|
|
<act:id type="new">82c7074f23674742b1d4e0d553286d07</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7630</act:code>
|
|
<act:description>veraltet?</act:description>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anrechenbarer Solidaritätszuschlag auf Kapitelertragsteuer 20%</act:name>
|
|
<act:id type="new">e75b083e01cd4bb98641da7b1c7ddb93</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7634</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %</act:name>
|
|
<act:id type="new">a6731c7c9aac4ab2a244a83754b3c88b</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7633</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ausländische Steuer auf im Inland steuerfreie DBA-Einkünfte</act:name>
|
|
<act:id type="new">ac1af5f5621349d9b422f94e1b6a8293</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7638</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anrechnung/Abzug ausländischer Quellensteuer</act:name>
|
|
<act:id type="new">46551083f9c340e4a7c2843701b1a212</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7639</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewerbesteuernachzahlungen und Gewerbesteuererstattungen für Vorjahre nach § 4 Abs. 5b EStG</act:name>
|
|
<act:id type="new">b0717801600448d296e2c6f533cb0b15</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7641</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Auflösung von Gewerbesteuerrückstellungen nach § 4 Abs. 5b EStG</act:name>
|
|
<act:id type="new">6c4fb0692fb84cfa98bf03f02d76eeb1</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7643</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Zuführung und Auflösung von latenten Steuern</act:name>
|
|
<act:id type="new">0038040d37da4050a5fed6944b6faddf</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7645</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen aus der Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)</act:name>
|
|
<act:id type="new">3d6a2f15389348eda1a9510be2e0e19d</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7646</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)</act:name>
|
|
<act:id type="new">74aa4ef5559f435dba099f63b2d76b30</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7648</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Zuführung und Auflösung von latenten Steuern</act:name>
|
|
<act:id type="new">eb80009639314386a622a1ba6852a8ba</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7649</act:code>
|
|
<act:parent type="new">05444a42256640dab89287b1cf407bc0</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>19. sonstige Steuern</act:name>
|
|
<act:id type="new">48c83c19563b48039ada12ce4033f4a2</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:description>ertragsunabhängig</act:description>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Sonstige Steuern</act:name>
|
|
<act:id type="new">256bdd55844b4801b7b87a719e3ac7c7</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7650</act:code>
|
|
<act:parent type="new">48c83c19563b48039ada12ce4033f4a2</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verbrauchsteuer</act:name>
|
|
<act:id type="new">150320e42781487984cac90fa47b7263</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7675</act:code>
|
|
<act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Ökosteuer</act:name>
|
|
<act:id type="new">b8fdc5989e9042c0b547d7b0d56edae6</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7678</act:code>
|
|
<act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Grundsteuer</act:name>
|
|
<act:id type="new">20c404e6ed864775b48383ec95e527db</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7680</act:code>
|
|
<act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Kfz-Steuer</act:name>
|
|
<act:id type="new">ce928547353d4bed84a2c56801415b14</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7685</act:code>
|
|
<act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuernachzahlungen Vorjahre für sonstige Steuern</act:name>
|
|
<act:id type="new">2f81296c14db42f9b88794a38682c48f</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7690</act:code>
|
|
<act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Steuererstattungen Vorjahre für sonstige Steuern</act:name>
|
|
<act:id type="new">0225d08ae8164ff8919f9a0578b681e9</act:id>
|
|
<act:type>INCOME</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7692</act:code>
|
|
<act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus der Auflösung von Rückstellungen für sonstige Steuern</act:name>
|
|
<act:id type="new">af85806d8447414e9a13c488577b7c78</act:id>
|
|
<act:type>EXPENSE</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7694</act:code>
|
|
<act:parent type="new">256bdd55844b4801b7b87a719e3ac7c7</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>20. Jahresüberschuß/Jahresfehlbetrag</act:name>
|
|
<act:id type="new">b5b8fd7cb6d14f7e96261bdd7039cf72</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>21. Veränderungen Vorträge und Rücklagen</act:name>
|
|
<act:id type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>01. Gewinn-/Verlustvortrag nach Verwendung</act:name>
|
|
<act:id type="new">71b885488cd64f9fa20cfa414337d4b3</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:parent type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewinnvortrag nach Verwendung</act:name>
|
|
<act:id type="new">18c277890eff4e5488b70af2f744c0c5</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7700</act:code>
|
|
<act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Gewinnvortrag 40% Vorbelastung</act:name>
|
|
<act:id type="new">93a1ce6314a24a978f4035faeb10b5b5</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7705</act:code>
|
|
<act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verlustvortrag nach Verwendung</act:name>
|
|
<act:id type="new">44f2ff316c4049b5bbb55d7ae49b0a99</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7720</act:code>
|
|
<act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahmen aus der Kapitalrücklage</act:name>
|
|
<act:id type="new">b5f0bd2dd1fc4bc5ad200d5bb92e7a64</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7730</act:code>
|
|
<act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Verlustvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung</act:name>
|
|
<act:id type="new">b483d42893cf4234b2edc88c89f9454d</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7725</act:code>
|
|
<act:parent type="new">71b885488cd64f9fa20cfa414337d4b3</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>02. Entnahmen aus Gewinnrücklagen</act:name>
|
|
<act:id type="new">9061f5555bd740d7bbfa17d3502e6faf</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahmen aus der gesetzlichen Rücklage</act:name>
|
|
<act:id type="new">daf9ba3959ba4a1b96ed1d1a176a9bbc</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7735</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Aufwandskonten?</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahmen aus der Rücklage für eigene Anteile</act:name>
|
|
<act:id type="new">d6a978ae25464a2da481f1d7aa2af202</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7740</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Aufwandskonten?</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahmen aus satzungsmäßigen Rücklagen</act:name>
|
|
<act:id type="new">e553551b25e544368c191c8f6c8362bd</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7745</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Aufwandskonten?</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahmen aus anderen Gewinnrücklagen</act:name>
|
|
<act:id type="new">179ac02df5fe405cbfc363423a3b3238</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7750</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Aufwandskonten?</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Erträge aus Kapitalherabsetzung</act:name>
|
|
<act:id type="new">05c603d0d6024f7db6dc08cbd84ac16d</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7755</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Aufwandskonten?</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:name>
|
|
<act:id type="new">b28c9be4fe6d428b8ddf11ab69e13783</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7760</act:code>
|
|
<act:slots>
|
|
<slot>
|
|
<slot:key>notes</slot:key>
|
|
<slot:value type="string">Aufwandskonten?</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahmen aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
|
|
<act:id type="new">8f4f7490826a49bb9ef20f5c042e7f7c</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7743</act:code>
|
|
<act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahmen aus anderen Ergebnisrücklagen</act:name>
|
|
<act:id type="new">6fae0ca0f901478b98511e354e80a24a</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7744</act:code>
|
|
<act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Entnahmen aus gesamthänderisch gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
|
|
<act:id type="new">841b7bdd07aa4c5b867173c23c62fead</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7751</act:code>
|
|
<act:parent type="new">9061f5555bd740d7bbfa17d3502e6faf</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>03. Einstellungen in Gewinnrücklagen</act:name>
|
|
<act:id type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">79e3e1ee049d43e5aa2c0904a3d9c803</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in die gesetzliche Rücklage</act:name>
|
|
<act:id type="new">cf426780b9434a9daa91221c8faeda33</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7765</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in die Rücklage für eigene Anteile</act:name>
|
|
<act:id type="new">78549444b9c2405f92e4869cde855188</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7770</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in satzungsmäßige Rücklagen</act:name>
|
|
<act:id type="new">7bf64f308a464ad197408c97d24e8318</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7775</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in andere Gewinnrücklagen</act:name>
|
|
<act:id type="new">b208152f6bad4257b7f941cbb6387dfb</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7780</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vorabausschüttung</act:name>
|
|
<act:id type="new">64068adf72ad4eaea46e1f1dba898311</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7790</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Vortrag auf neue Rechnung (GuV)</act:name>
|
|
<act:id type="new">40371316344a416c98dda1c4e6da3697</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7795</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Aufwendungen/Erträge aus Umrechnungsdifferenzen</act:name>
|
|
<act:id type="new">47a51a47bed14e65a903fdfed40467b9</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7990</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</act:name>
|
|
<act:id type="new">301ecd7b4f0b4618904a6596f9ab7a85</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7773</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</act:name>
|
|
<act:id type="new">8dce751ac08845d28cca26593f05b2ce</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7781</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Einstellungen in andere Ergebnisrücklagen</act:name>
|
|
<act:id type="new">6a316e5d118c4aa592cfd75f8ef031e1</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7785</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Änderung steuerlicher Ausgleichsposten (mit Ergebnisverwendung - Körperschaften)</act:name>
|
|
<act:id type="new">e33fbe4514344ac7b1b73552e40f712f</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>7789</act:code>
|
|
<act:parent type="new">9a2bac6eae1e4c9e87f24b89237711aa</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Anfangsbestand</act:name>
|
|
<act:id type="new">57edaface1694f15be3e490c776945e8</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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>placeholder</slot:key>
|
|
<slot:value type="string">true</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">b2b63ab7698d4e5f878566b0f37e875e</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Saldenvorträge Sachkonten</act:name>
|
|
<act:id type="new">3bb57a60e1e948fb9878bfedcbc3446b</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</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>equity-type</slot:key>
|
|
<slot:value type="string">opening-balance</slot:value>
|
|
</slot>
|
|
</act:slots>
|
|
<act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Saldenvorträge Debitoren</act:name>
|
|
<act:id type="new">7036f7d5889647bdb064c79e6b49797c</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>9008</act:code>
|
|
<act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
|
|
</gnc:account>
|
|
<gnc:account version="2.0.0">
|
|
<act:name>Saldenvorträge Kreditoren</act:name>
|
|
<act:id type="new">f3af4658bb35489a8368eb551f924d1a</act:id>
|
|
<act:type>EQUITY</act:type>
|
|
<act:commodity>
|
|
<cmdty:space>CURRENCY</cmdty:space>
|
|
<cmdty:id>EUR</cmdty:id>
|
|
</act:commodity>
|
|
<act:commodity-scu>100</act:commodity-scu>
|
|
<act:code>9009</act:code>
|
|
<act:parent type="new">57edaface1694f15be3e490c776945e8</act:parent>
|
|
</gnc:account>
|
|
|
|
</gnc-account-example> |