AUDIT: r17852 - gnucash/trunk/accounts/de_DE - Bug #568653: Add German account template SKR49 for non-profit organizations
Christian Stimming
cstim at cvs.gnucash.org
Wed Jan 28 16:05:44 EST 2009
Author: cstim
Date: 2009-01-28 16:05:44 -0500 (Wed, 28 Jan 2009)
New Revision: 17852
Trac: http://svn.gnucash.org/trac/changeset/17852
Added:
gnucash/trunk/accounts/de_DE/acctchrt_skr49.gnucash-xea
Modified:
gnucash/trunk/accounts/de_DE/Makefile.am
Log:
Bug #568653: Add German account template SKR49 for non-profit organizations
By Michael Braun and Frank H. Ellenberger.
BP
Modified: gnucash/trunk/accounts/de_DE/Makefile.am
===================================================================
--- gnucash/trunk/accounts/de_DE/Makefile.am 2009-01-28 20:59:57 UTC (rev 17851)
+++ gnucash/trunk/accounts/de_DE/Makefile.am 2009-01-28 21:05:44 UTC (rev 17852)
@@ -14,7 +14,8 @@
acctchrt_studium.gnucash-xea \
acctchrt_skr03.gnucash-xea \
acctchrt_wohnungsw.gnucash-xea \
- acctchrt_skr04.gnucash-xea
+ acctchrt_skr04.gnucash-xea \
+ acctchrt_skr49.gnucash-xea
EXTRA_DIST = \
Added: gnucash/trunk/accounts/de_DE/acctchrt_skr49.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/de_DE/acctchrt_skr49.gnucash-xea (rev 0)
+++ gnucash/trunk/accounts/de_DE/acctchrt_skr49.gnucash-xea 2009-01-28 21:05:44 UTC (rev 17852)
@@ -0,0 +1,16899 @@
+<?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: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 SKR49
+</gnc-act:title>
+<gnc-act:short-description>
+ Standardkontenrahmen SKR49, Stand 2008
+</gnc-act:short-description>
+<gnc-act:long-description>
+ Ein Kontenrahmes für Vereine nach dem SKR49 der Datev
+
+ Bei Gebrauch dieses Kontenrahmens sind die allgemeinen Konten abzuwählen.
+ An dem Rahmen sind selbstverständlich noch Anpassungen erforderlich, bis man den seinen Bedürfnissen ensprechenden Kontenplan hat.
+
+ Ersteller: Michael Braun 2009, michael-developer at fami-braun.de
+
+ Formalia für GnuCash-Vorlagen: Frank H. Ellenberger 2009
+</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">e24772da4864456b196be5a6301c6756</act:id>
+ <act:type>ROOT</act:type>
+ <act:commodity-scu>0</act:commodity-scu>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0 Aktiva</act:name>
+ <act:id type="new">3894c6b224ab22adcee7db76c6bfd087</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>Bestandskonten Aktiva</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1 ANSPRÜCHE AUF EINZAHLUNG IN STIFTUNGSKAPITAL (NUR STIFTUNGEN)</act:name>
+ <act:id type="new">039932f9df6204d6ca3acd8655f93fbb</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> ANSPRÜCHE AUF EINZAHLUNG IN STIFTUNGSKAPITAL (NUR STIFTUNGEN)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0001 Ansprüche auf Einzahlung in das Stiftungskapital/Stammkapital</act:name>
+ <act:id type="new">4278e559a8bc4d5cf8c61d6f455dcae3</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0001</act:code>
+ <act:description>Ansprüche auf Einzahlung in das Stiftungskapital/Stammkapital</act:description>
+ <act:parent type="guid">039932f9df6204d6ca3acd8655f93fbb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2 INGANGSETZUNGSAUFWAND</act:name>
+ <act:id type="new">4d6842fd9e0e02ce569e2b4f22480a37</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> INGANGSETZUNGSAUFWAND</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0002 Ingangsetzungs- und Erweiterungsaufwand</act:name>
+ <act:id type="new">073c0cdd928b9d94da34ba37ef201b99</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0002</act:code>
+ <act:description>Ingangsetzungs- und Erweiterungsaufwand</act:description>
+ <act:parent type="guid">4d6842fd9e0e02ce569e2b4f22480a37</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>3 ANLAGEVERMÖGEN</act:name>
+ <act:id type="new">baec3e44b966759bb9336edc3d0e704e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> ANLAGEVERMÖGEN</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0010 Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
+ <act:id type="new">89f104b08944ab400bc18343be517364</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0010</act:code>
+ <act:description>Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0015 Konzessionen</act:name>
+ <act:id type="new">8ad9642ca9bbd5ab964632d066d02186</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0015</act:code>
+ <act:description>Konzessionen</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0020 Gewerbliche Schutzrechte</act:name>
+ <act:id type="new">b99cf5a7b7e0ed5229eb796c5657572c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0020</act:code>
+ <act:description>Gewerbliche Schutzrechte</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0025 Ähnliche Rechte und Werte</act:name>
+ <act:id type="new">dc93010e174204a38a5ba820cf7c1bca</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0025</act:code>
+ <act:description>Ähnliche Rechte und Werte</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0027 EDV-Software</act:name>
+ <act:id type="new">6e4faa8eaeab3a598e2f4c0260d37e6a</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0027</act:code>
+ <act:description>EDV-Software</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0030 Lizenzen an gewerblichen Schutzrechten</act:name>
+ <act:id type="new">c59a327fbdafacbd20332e85b4d665f9</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0030</act:code>
+ <act:description>Lizenzen an gewerblichen Schutzrechten</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0035 Geschäfts- oder Firmenwert</act:name>
+ <act:id type="new">a9117938c0fb75dcf5788fbe0002518c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0035</act:code>
+ <act:description>Geschäfts- oder Firmenwert</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0038 Anzahlungen auf Geschäfts- oder Firmenwert</act:name>
+ <act:id type="new">4d0f90900f7080b17606681fbd76cc50</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0038</act:code>
+ <act:description>Anzahlungen auf Geschäfts- oder Firmenwert</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0039 Anzahlungen immaterielle Vermögensgegenstände </act:name>
+ <act:id type="new">472ca6ec00e10c1e921b4e90d3cf2915</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0039</act:code>
+ <act:description>Anzahlungen immaterielle Vermögensgegenstände </act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0040 Verschmelzungsmehrwert</act:name>
+ <act:id type="new">de30db7622500325069f3e35cf3c4bd6</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0040</act:code>
+ <act:description>Verschmelzungsmehrwert</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0050 Grundstücke unbebaut</act:name>
+ <act:id type="new">e53aa3b6a372212f73a4a79fa25a5f0f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0050</act:code>
+ <act:description>Grundstücke unbebaut</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0055 Grundstücke mit Gebäuden bebaut</act:name>
+ <act:id type="new">ea6b0b78bfac2e0676d9b7c3de7ee6b8</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0055</act:code>
+ <act:description>Grundstücke mit Gebäuden bebaut</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0060 Grundstücke mit Anlagen bebaut</act:name>
+ <act:id type="new">4103630a9e77afe8bc98374bd6e63db9</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0060</act:code>
+ <act:description>Grundstücke mit Anlagen bebaut</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0065 Grundstücke mit Substanzverzehr</act:name>
+ <act:id type="new">e7998f48cba2d9a3ec260e0aefc00dc1</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0065</act:code>
+ <act:description>Grundstücke mit Substanzverzehr</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0070 Grundstücksgleiche Rechte</act:name>
+ <act:id type="new">d828d67b0ccfb7a11995524c11019b92</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0070</act:code>
+ <act:description>Grundstücksgleiche Rechte</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0100 Gebäude</act:name>
+ <act:id type="new">28134b97b98341cd22ff0ba94322813d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0100</act:code>
+ <act:description>Gebäude</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0110 Vereinsheim</act:name>
+ <act:id type="new">d26b04ab78110ff6b002577f55d782cf</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0110</act:code>
+ <act:description>Vereinsheim</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0111 Sporthallen</act:name>
+ <act:id type="new">11fd8e4d0489e024b6b357387299cce3</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0111</act:code>
+ <act:description>Sporthallen</act:description>
+ <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0112 Sportanlagen</act:name>
+ <act:id type="new">5c92e5b261cd1b6d7ef3ac0347042fda</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0112</act:code>
+ <act:description>Sportanlagen</act:description>
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+ <act:description>Betriebsausstattung</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>0410</act:code>
+ <act:description>Geschäftsausstattung</act:description>
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+ <act:type>ASSET</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0415</act:code>
+ <act:description>Büroeinrichtung</act:description>
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+ <act:type>ASSET</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>0420</act:code>
+ <act:description>Ladeneinrichtung</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0425</act:code>
+ <act:description>Werkzeuge</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:type>ASSET</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0475</act:code>
+ <act:description>Geringwertige Wirtschaftsgüter</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0476</act:code>
+ <act:description>Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0480</act:code>
+ <act:description>Geleistete Anzahlungen Grundstücke/Gebäude</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0485</act:code>
+ <act:description>Gebäude im Bau</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:description>Geleistete Anzahlungen sonstige Sachanlagen</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0495</act:code>
+ <act:description>Sonstige Sachanlagen im Bau</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:description>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft (GmbH)</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0505</act:code>
+ <act:description>Ausleihungen an verbundene Unternehmen</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0510</act:code>
+ <act:description>Beteiligungen</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0513</act:code>
+ <act:description>Typisch stille Beteiligungen</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>0516</act:code>
+ <act:description>Atypisch stille Beteiligungen</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:description>Andere Beteiligungen an Kapitalgesellschaften</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0518</act:code>
+ <act:description>Andere Beteiligungen an Personengesellschaften</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0530</act:code>
+ <act:description>Rechtswerte</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0534</act:code>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>0560</act:code>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> UMLAUFVERMÖGEN</act:description>
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+ <act:code>0610</act:code>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0620</act:code>
+ <act:description>Warenbestände</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0621 Fertige Erzeugnisse</act:name>
+ <act:id type="new">2c823aaba5e7eefc561ddb8b4806d921</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0621</act:code>
+ <act:description>Fertige Erzeugnisse</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0625 Bestände Waren/Material aus Sachspenden</act:name>
+ <act:id type="new">041d74d503b158a54c92aaa844f62859</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0625</act:code>
+ <act:description>Bestände Waren/Material aus Sachspenden</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0630 Geleistete Anzahlungen</act:name>
+ <act:id type="new">752b1126702f5a7c426d210b1d5e4066</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0630</act:code>
+ <act:description>Geleistete Anzahlungen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0650 Forderungen aus Lieferungen und Leistungen</act:name>
+ <act:id type="new">09e83b5acdb3d26a4bf7126883477cdd</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0650</act:code>
+ <act:description>Forderungen aus Lieferungen und Leistungen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0655 Forderungen aus Vereinsbereichen</act:name>
+ <act:id type="new">375b72b991159dff4229fd18920ca16e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0655</act:code>
+ <act:description>Forderungen aus Vereinsbereichen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0660 Forderungen zu Einnahmen § 11/1 S. 2 EStG</act:name>
+ <act:id type="new">bd52c800196fbee0fc4a3b372e237b8d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0660</act:code>
+ <act:description>Forderungen zu Einnahmen § 11/1 S. 2 EStG</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0665 Wertberichtigungen Forderungen L+L</act:name>
+ <act:id type="new">fd239eec5f9b6f6d050b5768c361740e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0665</act:code>
+ <act:description>Wertberichtigungen Forderungen L+L</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0680 Forderungen gegen verbundene Unternehmen</act:name>
+ <act:id type="new">6bc7a0db9c4cea88f05c7ac3a6eb0334</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0680</act:code>
+ <act:description>Forderungen gegen verbundene Unternehmen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0690 Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+ <act:id type="new">b08fde2a3753d43c154de7d445d96ae5</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0690</act:code>
+ <act:description>Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0700 Sonstige Vermögensgegenstände</act:name>
+ <act:id type="new">91af028afd7d1a39c4520cab2b297a63</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0700</act:code>
+ <act:description>Sonstige Vermögensgegenstände</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0705 Geldtransit</act:name>
+ <act:id type="new">93fac8d2d2a01d2b2ce6fd21fea93c36</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0705</act:code>
+ <act:description>Geldtransit</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0710 Verrechnungskonto für Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam</act:name>
+ <act:id type="new">34c6c2481e2d7ab7adb81baea1bb9f8a</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0710</act:code>
+ <act:description>Verrechnungskonto für Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0715 Überleitungskonto Kostenstellen</act:name>
+ <act:id type="new">49da6a052bd6eb9d4a26d463acfd4817</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0715</act:code>
+ <act:description>Überleitungskonto Kostenstellen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0720 Verrechnungskonto Ist-Versteuerung</act:name>
+ <act:id type="new">c5630d55db00a51fb773e331ef7cd3d0</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0720</act:code>
+ <act:description>Verrechnungskonto Ist-Versteuerung</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0725 Sonstige Forderungen</act:name>
+ <act:id type="new">5832de9e2b310bc6e752ac2c8ac4d897</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0725</act:code>
+ <act:description>Sonstige Forderungen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0730 Gegenkonto Bruttovorumsatz</act:name>
+ <act:id type="new">ee131c9718b1900478f7de21a91a036e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0730</act:code>
+ <act:description>Gegenkonto Bruttovorumsatz</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0735 Nettoaufwand 7 % Vorumsatz</act:name>
+ <act:id type="new">c77d0df61d69d3764fb82cb2ca1f326b</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0735</act:code>
+ <act:description>Nettoaufwand 7 % Vorumsatz</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0740 Nettoaufwand 19 % Vorumsatz</act:name>
+ <act:id type="new">dd79aa16cbe7d88cfff8270763e4a4ca</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0740</act:code>
+ <act:description>Nettoaufwand 19 % Vorumsatz</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0741 Nettoaufwand 16 % Vorumsatz</act:name>
+ <act:id type="new">e1bdc2bede03c111b6b7f26777b5ea58</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0741</act:code>
+ <act:description>Nettoaufwand 16 % Vorumsatz</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0742 0742</act:name>
+ <act:id type="new">009038d4f28f7f0ef8d64e75b73adfdc</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0742</act:code>
+ <act:description>0742</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0745 Nettoaufwand Kfz-Kosten (halber Steuersatz)</act:name>
+ <act:id type="new">2a79ee76576cfcbea2ad7a29938b6b34</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0745</act:code>
+ <act:description>Nettoaufwand Kfz-Kosten (halber Steuersatz)</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0770 Abziehbare Vorsteuer</act:name>
+ <act:id type="new">4b0b014c4007bbf4946cd7464d6c5156</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0770</act:code>
+ <act:description>Abziehbare Vorsteuer</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0775 Abziehbare Vorsteuer 7 %</act:name>
+ <act:id type="new">8902e2a45cfa7bcb0f292e5d0563222f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0775</act:code>
+ <act:description>Abziehbare Vorsteuer 7 %</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0780 Abziehbare Vorsteuer 19 %</act:name>
+ <act:id type="new">08a1a519b35516fc477782f16f91e8f8</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0780</act:code>
+ <act:description>Abziehbare Vorsteuer 19 %</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0781 Abziehbare Vorsteuer 16 %</act:name>
+ <act:id type="new">bb99a2dd0e2a53b85c9a180b0844635e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0781</act:code>
+ <act:description>Abziehbare Vorsteuer 16 %</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0782 0782</act:name>
+ <act:id type="new">d986de75b1afab72e9f77a74a7214b8c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0782</act:code>
+ <act:description>0782</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0785 Pauschalierte Vorsteuer 7 %</act:name>
+ <act:id type="new">bfafd2ff47ed08a9c73c95769ff828e2</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0785</act:code>
+ <act:description>Pauschalierte Vorsteuer 7 %</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0790 Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb</act:name>
+ <act:id type="new">e15bd0baf3ef66250beaedb3ae025e83</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0790</act:code>
+ <act:description>Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0795 Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb</act:name>
+ <act:id type="new">d242c79aeb9e95b61a8245dcaabea6b2</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0795</act:code>
+ <act:description>Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0797 0797</act:name>
+ <act:id type="new">6240a777b7d703fc9520511ac4198a07</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0797</act:code>
+ <act:description>0797</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0800 Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
+ <act:id type="new">796f57b8c0c73592c5a1c0572cc60366</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0800</act:code>
+ <act:description>Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0805 Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
+ <act:id type="new">b2d71bceac81a6f1194e5ff9693b6658</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0805</act:code>
+ <act:description>Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0807 0807</act:name>
+ <act:id type="new">883b052487200d15910a011ab61fe1a8</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0807</act:code>
+ <act:description>0807</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0810 Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
+ <act:id type="new">2c139e426130d87d1c2db04fbf3ec961</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0810</act:code>
+ <act:description>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0815 Abziehbare Vorsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:name>
+ <act:id type="new">f68cccb8a11f5940eb8854e658c2b6b7</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0815</act:code>
+ <act:description>Abziehbare Vorsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0820 Gegenkonto Vorsteuer § 4/3 EStG</act:name>
+ <act:id type="new">a90246196e41a7b9c89ee571d9b86b7c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0820</act:code>
+ <act:description>Gegenkonto Vorsteuer § 4/3 EStG</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0825 Aufzuteilende Vorsteuer</act:name>
+ <act:id type="new">20088c5058faa9a8f49c8b71ae33f724</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0825</act:code>
+ <act:description>Aufzuteilende Vorsteuer</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0830 Aufzuteilende Vorsteuer 7 %</act:name>
+ <act:id type="new">501f27db422b1d5d5f05daa7436ffe47</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0830</act:code>
+ <act:description>Aufzuteilende Vorsteuer 7 %</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0835 Aufzuteilende Vorsteuer 19 %</act:name>
+ <act:id type="new">66339be82645bee8b0ba4ee1b450c163</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0835</act:code>
+ <act:description>Aufzuteilende Vorsteuer 19 %</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0836 Aufzuteilende Vorsteuer 16 %</act:name>
+ <act:id type="new">e1abdadca4d44b4a559f44184b86e857</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0836</act:code>
+ <act:description>Aufzuteilende Vorsteuer 16 %</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0837 0837</act:name>
+ <act:id type="new">e7e9dacf93b3ae7062db12c6d8b5fabb</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0837</act:code>
+ <act:description>0837</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0839 Aufzuteilende Vorsteuer § 13b UStG</act:name>
+ <act:id type="new">33413cb7c7d110beacc065cecfef24c7</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0839</act:code>
+ <act:description>Aufzuteilende Vorsteuer § 13b UStG</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0840 Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
+ <act:id type="new">d4a45856884c46d9eea000179c0900b1</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0840</act:code>
+ <act:description>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0841 Aufzuteilende Vorsteuer Anlagevermögen</act:name>
+ <act:id type="new">5c8f6b6af7f91be00e18f928668fac00</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0841</act:code>
+ <act:description>Aufzuteilende Vorsteuer Anlagevermögen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0845 Aufzuteilende Vorsteuer Ausgaben B 4000-8000</act:name>
+ <act:id type="new">ff0f46d11bf6b284766d388aa5836db3</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0845</act:code>
+ <act:description>Aufzuteilende Vorsteuer Ausgaben B 4000-8000</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0849 Abziehbare Vorsteuer nach § 13b UStG</act:name>
+ <act:id type="new">adc0637eba59a4a3a082946832e6c69f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0849</act:code>
+ <act:description>Abziehbare Vorsteuer nach § 13b UStG</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0850 Abziehbare Vorsteuer nach § 13b UStG 19 %</act:name>
+ <act:id type="new">5f16aca7466729356490b7d4a0d5d11b</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0850</act:code>
+ <act:description>Abziehbare Vorsteuer nach § 13b UStG 19 %</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0851 Abziehbare Vorsteuer nach § 13b UStG 16 %</act:name>
+ <act:id type="new">be34f7f8cd3ceedd2aa69d8f1310bb1f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0851</act:code>
+ <act:description>Abziehbare Vorsteuer nach § 13b UStG 16 %</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0852 0852</act:name>
+ <act:id type="new">461ee74aa60e1a337d807262868c8ada</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0852</act:code>
+ <act:description>0852</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0855 Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:name>
+ <act:id type="new">5470ad64657f3f540c7aa871823db732</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0855</act:code>
+ <act:description>Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0860 Bezahlte Einfuhrumsatzsteuer</act:name>
+ <act:id type="new">33b2a255c6e89247542ba5e7cbee528d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0860</act:code>
+ <act:description>Bezahlte Einfuhrumsatzsteuer</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0865 Vorsteuer nach allgemeinen Durchschnittssätzen</act:name>
+ <act:id type="new">9e667581b403aac217cfece4c9ffbb88</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0865</act:code>
+ <act:description>Vorsteuer nach allgemeinen Durchschnittssätzen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0870 Durchlaufende Posten Einnahmen</act:name>
+ <act:id type="new">cec4702aa7da3744cccf0933924e342d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0870</act:code>
+ <act:description>Durchlaufende Posten Einnahmen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0875 Durchlaufende Posten Ausgaben</act:name>
+ <act:id type="new">ad0e4d50f74192dec5cda199f0147c9b</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0875</act:code>
+ <act:description>Durchlaufende Posten Ausgaben</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0880 Sonstiges Verrechnungskonto</act:name>
+ <act:id type="new">cf88bff25044877ade7af4d826f4ceea</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0880</act:code>
+ <act:description>Sonstiges Verrechnungskonto</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0885 Sammelkonto aufzuteilende Ausgaben</act:name>
+ <act:id type="new">e83e8c6e0ed966c622609ad78e28c192</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0885</act:code>
+ <act:description>Sammelkonto aufzuteilende Ausgaben</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0890 Sammelkonto aufzuteilende Einnahmen</act:name>
+ <act:id type="new">a222d2d3e92c347665231b02750e213e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0890</act:code>
+ <act:description>Sammelkonto aufzuteilende Einnahmen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0900 Anteile an verbundenen Unternehmen</act:name>
+ <act:id type="new">2e487f6683ecf2170837819bc845f672</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0900</act:code>
+ <act:description>Anteile an verbundenen Unternehmen</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0905 Eigene Anteile</act:name>
+ <act:id type="new">92542a33d13aa1b8159258f56384e768</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0905</act:code>
+ <act:description>Eigene Anteile</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0910 Besitzwechsel</act:name>
+ <act:id type="new">2901127b2b840d84d56547d8c41e3b92</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0910</act:code>
+ <act:description>Besitzwechsel</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0915 Sonstige Wertpapiere</act:name>
+ <act:id type="new">0769b5ce09e05170437737aca3c69343</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0915</act:code>
+ <act:description>Sonstige Wertpapiere</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0920 Kasse</act:name>
+ <act:id type="new">81b2cfa77fe84025cc52966656750286</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0920</act:code>
+ <act:description>Kasse</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0925 Hauptkasse</act:name>
+ <act:id type="new">c5e9a854d034ecb363215ae28f046115</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0925</act:code>
+ <act:description>Hauptkasse</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0930 Nebenkasse 1</act:name>
+ <act:id type="new">f8b2df7b84d89bc993acfcc96d2e03a0</act:id>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0930</act:code>
+ <act:description>Nebenkasse 1</act:description>
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+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0935</act:code>
+ <act:description>Nebenkasse 2</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
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+ <act:name>0940 Postbank</act:name>
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+ <act:type>ASSET</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0940</act:code>
+ <act:description>Postbank</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
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+ <act:name>0945 Bank</act:name>
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+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0945</act:code>
+ <act:description>Bank</act:description>
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+ <act:type>ASSET</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0950</act:code>
+ <act:description>Bank 1</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
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+ <act:name>0955 Bank 2</act:name>
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+ <act:type>ASSET</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0955</act:code>
+ <act:description>Bank 2</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
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+<gnc:account version="2.0.0">
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0960</act:code>
+ <act:description>Schecks</act:description>
+ <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
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+ <act:name>6 AKTIVE RECHNUNGSABGRENZUNGSPOSTEN</act:name>
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+ <act:type>ASSET</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> AKTIVE RECHNUNGSABGRENZUNGSPOSTEN</act:description>
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+ <slot>
+ <slot:key>placeholder</slot:key>
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+ <act:name>0990 Rechnungsabgrenzungsposten aktiv</act:name>
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+ <act:type>ASSET</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0990</act:code>
+ <act:description>Rechnungsabgrenzungsposten aktiv</act:description>
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+ <act:name>1 Passiva</act:name>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>Bestandskonten Passiva</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> SONDERPOSTEN MIT RÜCKLAGEANTEIL</act:description>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>1180</act:code>
+ <act:description>Sonderposten mit Rücklageanteil</act:description>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1190</act:code>
+ <act:description>Gebundene Mittel für Förderzwecke</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> RÜCKSTELLUNGEN</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1200</act:code>
+ <act:description>Pensionsrückstellungen</act:description>
+ <act:parent type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1210</act:code>
+ <act:description>Steuerrückstellungen</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1220</act:code>
+ <act:description>Sonstige Rückstellungen</act:description>
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+</gnc:account>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> FÖRDERUNGSVERPFLICHTUNGEN</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>1230</act:code>
+ <act:description>Bewilligungen</act:description>
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+ <act:code>1235</act:code>
+ <act:description>Rückgängig gemachte Bewilligungen</act:description>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:description> VERBINDLICHKEITEN</act:description>
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+ <act:code>1300</act:code>
+ <act:description>Anleihen, nicht konvertibel</act:description>
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+ <act:code>1315</act:code>
+ <act:description>Anleihen, konvertibel</act:description>
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+ <act:code>1320</act:code>
+ <act:description>Verbindlichkeiten gegenüber Kreditinstituten</act:description>
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+ <act:code>1330</act:code>
+ <act:description>Erhaltene Anzahlungen auf Bestellungen</act:description>
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+ <act:code>1340</act:code>
+ <act:description>Verbindlichkeiten aus Lieferungen und Leistungen</act:description>
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+ <act:code>1345</act:code>
+ <act:description>Verbindlichkeiten Investitionen § 4/3 EStG</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:description>Verbindlichkeiten gegenüber verbundenen Unternehmen</act:description>
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+ <act:code>1370</act:code>
+ <act:description>Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis</act:description>
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+ <act:code>1380</act:code>
+ <act:description>Verbindlichkeiten für satzungsgemäße Leistungen</act:description>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1385</act:code>
+ <act:description>Verbindlichkeiten aus erteilten Zusagen</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1390 Verbindlichkeiten aus nicht zweckentsprechend verwendeten Mitteln</act:name>
+ <act:id type="new">892146e8b6a67298b8e53dc5dba426c1</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1390</act:code>
+ <act:description>Verbindlichkeiten aus nicht zweckentsprechend verwendeten Mitteln</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1800 Verbindlichkeiten gegenüber Gesellschaftern/Mitgliedern</act:name>
+ <act:id type="new">7205ad4f1ca5dedc092736b9ed721dcc</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1800</act:code>
+ <act:description>Verbindlichkeiten gegenüber Gesellschaftern/Mitgliedern</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1803 Sonstige Verbindlichkeiten</act:name>
+ <act:id type="new">f1dd6f3091e299d1abbc3d831147984b</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1803</act:code>
+ <act:description>Sonstige Verbindlichkeiten</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1804 Verbindlichkeiten zu Ausgaben § 11 Abs. 2 Satz 2 EStG</act:name>
+ <act:id type="new">721ab5501a4a202ec54b161965e1de24</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1804</act:code>
+ <act:description>Verbindlichkeiten zu Ausgaben § 11 Abs. 2 Satz 2 EStG</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1806 Erhaltene Kautionen</act:name>
+ <act:id type="new">2298d51503b36cf406169baf21bfc489</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1806</act:code>
+ <act:description>Erhaltene Kautionen</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1809 Verbindlichkeiten aus Steuern und Abgaben</act:name>
+ <act:id type="new">0e6724b178b673b8ca82c2249dc5486c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1809</act:code>
+ <act:description>Verbindlichkeiten aus Steuern und Abgaben</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1812 Lohnverbindlichkeiten</act:name>
+ <act:id type="new">1334bc7e92e906b885bafb10d04bc16d</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1812</act:code>
+ <act:description>Lohnverbindlichkeiten</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1813 Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:name>
+ <act:id type="new">a71a3f9ce75f538f16704c5eecff695e</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1813</act:code>
+ <act:description>Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1815 Gegenkonto Bruttoerlöse</act:name>
+ <act:id type="new">dbf1c14d1ca635741c45beef1b63820c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1815</act:code>
+ <act:description>Gegenkonto Bruttoerlöse</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1820 Nettoerlöse 7 %</act:name>
+ <act:id type="new">173a7b00921582227b123dc7fdfe7bc3</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1820</act:code>
+ <act:description>Nettoerlöse 7 %</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1825 Nettoerlöse 19 %</act:name>
+ <act:id type="new">a287ca47713275734f1cd9caef10f5be</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1825</act:code>
+ <act:description>Nettoerlöse 19 %</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1826 Nettoerlöse 16 %</act:name>
+ <act:id type="new">870964bb06cf8a97188c1625d110d810</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1826</act:code>
+ <act:description>Nettoerlöse 16 %</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1827 1827</act:name>
+ <act:id type="new">1015dcdee6145de8ead3302a10cb4169</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1827</act:code>
+ <act:description>1827</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1830 Nettoerlöse 0 % mit Vorsteuer-Abzug</act:name>
+ <act:id type="new">5b7fa80e9dab8d4129ffaf5496bf042e</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1830</act:code>
+ <act:description>Nettoerlöse 0 % mit Vorsteuer-Abzug</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1835 Nettoerlöse 0 % ohne Vorsteuer-Abzug</act:name>
+ <act:id type="new">29601a213427076a2de728f3f26fc252</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1835</act:code>
+ <act:description>Nettoerlöse 0 % ohne Vorsteuer-Abzug</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1836 Nettoerlöse 0 % aus innergemeinschaftlichen Lieferungen (steuerfrei)</act:name>
+ <act:id type="new">68ea922bedc066420f948aa8fcd5a1ed</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1836</act:code>
+ <act:description>Nettoerlöse 0 % aus innergemeinschaftlichen Lieferungen (steuerfrei)</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1840 Umsatzsteuer</act:name>
+ <act:id type="new">a89b89199b79abb9cef0f7f49077e0a6</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1840</act:code>
+ <act:description>Umsatzsteuer</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1845 Umsatzsteuer 7 %</act:name>
+ <act:id type="new">c1476f47af57f514ca82db0df7f6a6bb</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1845</act:code>
+ <act:description>Umsatzsteuer 7 %</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1850 Umsatzsteuer 19 %</act:name>
+ <act:id type="new">1d02d0be98282ebea8ee5d3eb9ef9333</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1850</act:code>
+ <act:description>Umsatzsteuer 19 %</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1851 Umsatzsteuer 16 %</act:name>
+ <act:id type="new">15499040bbaba656c19a8c18bdcd398c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1851</act:code>
+ <act:description>Umsatzsteuer 16 %</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1852 1852</act:name>
+ <act:id type="new">47f6fb0cb9e18af40790b5c548e39ebd</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1852</act:code>
+ <act:description>1852</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1860 Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
+ <act:id type="new">117ff6d719f4e749612dba967345dbc1</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1860</act:code>
+ <act:description>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1861 Umsatzsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:name>
+ <act:id type="new">280cb4e04f580f8ed7f52eaac8f6458c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1861</act:code>
+ <act:description>Umsatzsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1864 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 7 %</act:name>
+ <act:id type="new">3d26d84e27bf2335d854c9536a3b04eb</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1864</act:code>
+ <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 7 %</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1865 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 19 %</act:name>
+ <act:id type="new">5e1d1a89183ca821f5b3f88e9d86ce5e</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1865</act:code>
+ <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 19 %</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1866 Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
+ <act:id type="new">d17c20cf262ec005a302acd3dcf7f191</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1866</act:code>
+ <act:description>Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1867 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 16 %</act:name>
+ <act:id type="new">286688efd5f4e3d89bcb6583b60400df</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1867</act:code>
+ <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 16 %</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1868 1868</act:name>
+ <act:id type="new">120aa558dd5a0ae38f8dfd6ea5bf7bfc</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1868</act:code>
+ <act:description>1868</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1870 Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
+ <act:id type="new">a11e717d51e42c9493b912cab1431cbe</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1870</act:code>
+ <act:description>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1871 Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen</act:name>
+ <act:id type="new">0f93c3d10de005d4eb2b5cbbb21f5375</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1871</act:code>
+ <act:description>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1872 Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
+ <act:id type="new">74454bbe97f9283c3af88fb2c514990d</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1872</act:code>
+ <act:description>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
+ <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1880 Umsatzsteuer nicht fällig</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1885</act:code>
+ <act:description>Umsatzsteuer nicht fällig 7 %</act:description>
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+ <act:name>1890 Umsatzsteuer nicht fällig 19 %</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1890</act:code>
+ <act:description>Umsatzsteuer nicht fällig 19 %</act:description>
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+ <act:name>1891 Umsatzsteuer nicht fällig 16 %</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1891</act:code>
+ <act:description>Umsatzsteuer nicht fällig 16 %</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>1892</act:code>
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+ <act:name>1895 Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>1895</act:code>
+ <act:description>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>1897</act:code>
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+ <act:name>1898 1898</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>1898</act:code>
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+ <act:name>1901 Umsatzsteuer nach § 13b UStG</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>1901</act:code>
+ <act:description>Umsatzsteuer nach § 13b UStG</act:description>
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+ <act:name>1902 Umsatzsteuer nach § 13b UStG, 19 %</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:description>Umsatzsteuer nach § 13b UStG, 19 %</act:description>
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+ <act:name>1903 Umsatzsteuer nach § 13b UStG, 16 %</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:name>1910 Sammelkonto Umsatzsteuer-Vorauszahlung/-erstattung</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>1910</act:code>
+ <act:description>Sammelkonto Umsatzsteuer-Vorauszahlung/-erstattung</act:description>
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+ <act:name>1911 Sammelkonto Umsatzsteuer-Vorauszahlung 1/11</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1911</act:code>
+ <act:description>Sammelkonto Umsatzsteuer-Vorauszahlung 1/11</act:description>
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+<gnc:account version="2.0.0">
+ <act:name>1912 Nachsteuer UStVA Kz. 65</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>1912</act:code>
+ <act:description>Nachsteuer UStVA Kz. 65</act:description>
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+ <act:name>1913 Sammelkonto Umsatzsteuer Vorjahre</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>1913</act:code>
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+ <act:name>1914 Sammelkonto unberechtigt ausgewiesene USt</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:name>1915 Steuerzahlungen an andere EG-Länder</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:name>1920 Umsatzsteuer laufendes Jahr</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:name>5 PASSIVE RECHNUNGSABGRENZUNGSPOSTEN</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> PASSIVE RECHNUNGSABGRENZUNGSPOSTEN</act:description>
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+ <act:name>1990 Rechnungsabgrenzungsposten passiv</act:name>
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+ <act:code>1990</act:code>
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+ <act:name>0 VERMÖGEN/EIGENKAPITAL</act:name>
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+ <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+ <act:id type="new">35eea2c1aeaafd52eec7fe2497493496</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1049</act:code>
+ <act:description>Rücklagen Geschäftsbetriebe bis 2009</act:description>
+ <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+ <act:id type="new">65c4a546f472e90a233e1d244b936b86</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1070</act:code>
+ <act:description>Freie Rücklagen</act:description>
+ <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+</gnc:account>
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+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1074</act:code>
+ <act:description>Rücklage aus Vermögensverwaltung</act:description>
+ <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+ <act:id type="new">49d853c2b5912e9bf0034f62b4de973c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1075</act:code>
+ <act:description>Rücklage aus sonstigen zeitnah zu verwendenden Mitteln</act:description>
+ <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1076</act:code>
+ <act:description>Freie Rücklagen § 58 Nr. 7b AO</act:description>
+ <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+ <act:id type="new">3e95d2c4e8ababb0e202734fcaba3631</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
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+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1080</act:code>
+ <act:description>Ergebnisvorträge allgemein allgemein</act:description>
+ <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
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+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1082</act:code>
+ <act:description>Vortrag ideeller Bereich Bereich</act:description>
+ <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
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+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1084</act:code>
+ <act:description>Vortrag Vermögensverwaltung</act:description>
+ <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
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+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1085</act:code>
+ <act:description>Vortrag Zweckbetriebe Sport</act:description>
+ <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
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+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1086</act:code>
+ <act:description>Vortrag sonstige Zweckbetriebe</act:description>
+ <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
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+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1087</act:code>
+ <act:description>Vortrag Geschäftsbetriebe Sport</act:description>
+ <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
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+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1088</act:code>
+ <act:description>Vortrag sonstige Geschäftsbetriebe</act:description>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>nur für Stiftungen</act:description>
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+ <act:type>LIABILITY</act:type>
+ <act:commodity>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1100</act:code>
+ <act:description>Grundstockvermögen</act:description>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1103</act:code>
+ <act:description>Zustiftungen</act:description>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1105</act:code>
+ <act:description>Zuführung aus Ergebnisrücklagen</act:description>
+ <act:parent type="guid">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1110</act:code>
+ <act:description>Ergebnisse Vermögensumschichtung</act:description>
+ <act:parent type="guid">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
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+ <act:name>3 Ergebnisrücklagen</act:name>
+ <act:id type="new">908f85e0e8d84418b781e9afc06b772c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>nur für Stiftungen</act:description>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1115</act:code>
+ <act:description>Kapitalerhaltungsrücklage</act:description>
+ <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
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+<gnc:account version="2.0.0">
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+ <act:id type="new">8051a2e475baeb58029f0061bcd91efb</act:id>
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+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1120</act:code>
+ <act:description>Sonstige Ergebnisrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:description>
+ <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1125</act:code>
+ <act:description>Mittelvortrag</act:description>
+ <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>nur GmbH</act:description>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1140</act:code>
+ <act:description>Gezeichnetes Kapital</act:description>
+ <act:parent type="guid">82eed00cac1d21ccf61d6831ccdba2e3</act:parent>
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+ <act:id type="new">bef1db74ce1d2c91630ddf2aab529520</act:id>
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+ <act:commodity>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>nur GmbH</act:description>
+ <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
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+ <act:commodity>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1145</act:code>
+ <act:description>Kapitalrücklage</act:description>
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+ <act:commodity>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>nur GmbH</act:description>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
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+ <act:description>Gesetzliche Rücklage</act:description>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
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+ <act:description>Rücklage für eigene Anteile</act:description>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1155</act:code>
+ <act:description>Satzungsmäßige Rücklagen</act:description>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1158</act:code>
+ <act:description>Andere Gewinnrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:description>
+ <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>7 Jahresüberschuss / Fehlbetrag</act:name>
+ <act:id type="new">de4dd37cac4ff6b91411cf95994b7730</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>nur GmbH</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ </act:slots>
+ <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1160 Jahresergebnis (Vortrag)</act:name>
+ <act:id type="new">6052613535a4a8acb08c86b6824436e6</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1160</act:code>
+ <act:description>Jahresergebnis (Vortrag)</act:description>
+ <act:parent type="guid">de4dd37cac4ff6b91411cf95994b7730</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1170 Vereinskapital § 58 Nr. 11 AO</act:name>
+ <act:id type="new">19115072265bfe594a94b80ba2e2a92a</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1170</act:code>
+ <act:description>Vereinskapital § 58 Nr. 11 AO</act:description>
+ <act:parent type="guid">de4dd37cac4ff6b91411cf95994b7730</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2 Erfolgskonten ideeller Bereich</act:name>
+ <act:id type="new">e8eee0aac2a44c44219fbfd4744bb8c8</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>Erträge</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ </act:slots>
+ <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>0 IDEELLER BEREICH</act:name>
+ <act:id type="new">5176cc002df76b658ab26415581f4746</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> IDEELLER BEREICH</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ </act:slots>
+ <act:parent type="guid">e8eee0aac2a44c44219fbfd4744bb8c8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1 EINNAHMEN</act:name>
+ <act:id type="new">56549fe93058559e4a637841568d9d1e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> EINNAHMEN</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">5176cc002df76b658ab26415581f4746</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2000 Einnahmen Bereich 2000</act:name>
+ <act:id type="new">9aee23a41a769caeaf630e71acc49ad1</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2000</act:code>
+ <act:description>Einnahmen Bereich 2000</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2110 Echte Mitgliedsbeiträge bis 256 Euro</act:name>
+ <act:id type="new">0496353767bcfdcd24ffeb6db9ece6c0</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2110</act:code>
+ <act:description>Echte Mitgliedsbeiträge bis 256 Euro</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2120 Echte Mitgliedsbeiträge 256 - 1.023 Euro</act:name>
+ <act:id type="new">1a03c92a822d15547a93b7e3c1753798</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2120</act:code>
+ <act:description>Echte Mitgliedsbeiträge 256 - 1.023 Euro</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2150 Aufnahmegebühren bis 256 Euro</act:name>
+ <act:id type="new">22f209597c4ca0f71249568cac74c91a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2150</act:code>
+ <act:description>Aufnahmegebühren bis 256 Euro</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2160 Aufnahmegebühren 256 - 1.534 Euro</act:name>
+ <act:id type="new">c81c6745aebe784304ba8d3c08cdbcf9</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2160</act:code>
+ <act:description>Aufnahmegebühren 256 - 1.534 Euro</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2170 Umlagen</act:name>
+ <act:id type="new">ba42eb59343d194889f345ee0906e8ca</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2170</act:code>
+ <act:description>Umlagen</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2300 Erhaltene nicht steuerbare Zuschüsse</act:name>
+ <act:id type="new">86b3ff5d01422a6668e440a4cfa0781c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2300</act:code>
+ <act:description>Erhaltene nicht steuerbare Zuschüsse</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2301 Zuschüsse von Verbänden</act:name>
+ <act:id type="new">3e10251141eca0f0da2622d5b082ce8d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2301</act:code>
+ <act:description>Zuschüsse von Verbänden</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2302 Zuschüsse von Behörden</act:name>
+ <act:id type="new">19ea734fca3b36c3610a156c38c47646</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2302</act:code>
+ <act:description>Zuschüsse von Behörden</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2303 Sonstige Zuschüsse</act:name>
+ <act:id type="new">800c97febe36f0e1fdcd85a53a92e489</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2303</act:code>
+ <act:description>Sonstige Zuschüsse</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2400 Sonstige Einnahmen ideeller Bereich</act:name>
+ <act:id type="new">09a068a4813e270213c2f46521678cf3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2400</act:code>
+ <act:description>Sonstige Einnahmen ideeller Bereich</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2410 Steuerfreie Einnahmen nicht gemeinnütziger Vereine</act:name>
+ <act:id type="new">35956ba7e87d2731e44561a37dc9f4db</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2410</act:code>
+ <act:description>Steuerfreie Einnahmen nicht gemeinnütziger Vereine</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2412 Zuwendungen Dritter (Sponsoren)</act:name>
+ <act:id type="new">bdb840e919cb016817721cd5d5ba5a60</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2412</act:code>
+ <act:description>Zuwendungen Dritter (Sponsoren)</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2420 Steuerfreie Einnahmen gemeinnütziger Vereine</act:name>
+ <act:id type="new">5a3765ea5db43047a37807cc36aa114e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2420</act:code>
+ <act:description>Steuerfreie Einnahmen gemeinnütziger Vereine</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2421 Veräußerungserlöse aus Bereich 2000</act:name>
+ <act:id type="new">e403ca71c02415406e3773413d4333af</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2421</act:code>
+ <act:description>Veräußerungserlöse aus Bereich 2000</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2423 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
+ <act:id type="new">c22900a17a9ba4c9541ad5acbe1b25b2</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2423</act:code>
+ <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2450 Verrechnete/aufgeteilte Einnahmen ideeller Bereich</act:name>
+ <act:id type="new">b06559ab173264ab3224c781a4fe965e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2450</act:code>
+ <act:description>Verrechnete/aufgeteilte Einnahmen ideeller Bereich</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2451 Verrechnete Sachbezüge Arbeitnehmer</act:name>
+ <act:id type="new">3365c38d87e8519e78e4cfca9e5b19b4</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2451</act:code>
+ <act:description>Verrechnete Sachbezüge Arbeitnehmer</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2490 Zuschreibungen</act:name>
+ <act:id type="new">84753b80888470362d28ce569260db27</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2490</act:code>
+ <act:description>Zuschreibungen</act:description>
+ <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2 AUSGABEN</act:name>
+ <act:id type="new">d524cb1b0d2b8b41158d29d707aab72a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> AUSGABEN</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ </act:slots>
+ <act:parent type="guid">5176cc002df76b658ab26415581f4746</act:parent>
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+<gnc:account version="2.0.0">
+ <act:name>2500 Abschreibungen Anlagevermögen</act:name>
+ <act:id type="new">fa1f7b5690e707866599614cd31f9f52</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2500</act:code>
+ <act:description>Abschreibungen Anlagevermögen</act:description>
+ <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2501 Abschreibungen GWG</act:name>
+ <act:id type="new">54305a5ccb98f804980678fa57db75f4</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2501</act:code>
+ <act:description>Abschreibungen GWG</act:description>
+ <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2502 Kalkulatorische Abschreibungen</act:name>
+ <act:id type="new">dd0b382d1bdd72ef3a6adacb6484a3d8</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2502</act:code>
+ <act:description>Kalkulatorische Abschreibungen</act:description>
+ <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2503 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
+ <act:id type="new">c37e4cbed4c3894f8e58ff9b0f1d75cd</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2503</act:code>
+ <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
+ <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2510 Ausgaben Bereich 2000</act:name>
+ <act:id type="new">155ff052c9f58cd2b3a3181861b93f85</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:id type="new">84124dfbf26d4a5178983eeb4368c6f8</act:id>
+ <act:type>INCOME</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3410</act:code>
+ <act:description>Nicht steuerbare Kursgewinne Wertpapiere (über 12 Monate) 0 % USt</act:description>
+ <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
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+ <act:type>INCOME</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3415</act:code>
+ <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
+ <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
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+ <act:type>INCOME</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3420</act:code>
+ <act:description>Verkaufserlöse Vermögensverwaltung</act:description>
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+ <act:name>3421 Verkaufserlöse Anlagevermögen 0 % USt</act:name>
+ <act:id type="new">220ff9d78991c17c8b6f8605bfaa932f</act:id>
+ <act:type>INCOME</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3421</act:code>
+ <act:description>Verkaufserlöse Anlagevermögen 0 % USt</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3422</act:code>
+ <act:description>Verkaufserlöse Anlagevermögen 7 % USt</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3423</act:code>
+ <act:description>Verkaufserlöse Anlagevermögen 19 % USt</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3424</act:code>
+ <act:description>Verkaufserlöse Wertpapiere</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3450</act:code>
+ <act:description>Nicht abziehbare Ausgaben Bereich 4000</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3451</act:code>
+ <act:description>Abgezogene Kapitalertragsteuer</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3452</act:code>
+ <act:description>Abgezogene Körperschaftsteuer</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3453</act:code>
+ <act:description>Solidaritätszuschlag zur KSt</act:description>
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+ <act:name>5 Sonstige wirtschaftliche Geschäftsbetriebe</act:name>
+ <act:id type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:id>
+ <act:type>INCOME</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> Zweckbetriebe Sport</act:description>
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+ <act:id type="new">f3400527ca90b6d20f8b84354be257f2</act:id>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3800</act:code>
+ <act:description>Steuerneutrale Einnahmen Bereich 8000</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3801</act:code>
+ <act:description>Investitionszulage</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3815</act:code>
+ <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3820</act:code>
+ <act:description>Erhaltene Steuerzinsen auf KSt</act:description>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3850</act:code>
+ <act:description>Nicht abziehb. Ausg. zu Bereich 8000</act:description>
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+ <act:code>3853</act:code>
+ <act:description>Gewerbesteuer</act:description>
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+ <act:description>Solidaritätszuschlag zur KSt</act:description>
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+ <act:code>3855</act:code>
+ <act:description>Körperschaftsteuer</act:description>
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+ <act:name>3857 Säumnis-/Verspätungszuschläge</act:name>
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+ <act:code>3857</act:code>
+ <act:description>Säumnis-/Verspätungszuschläge</act:description>
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+ <act:description>Nicht abzugsfähige Bewirtungskosten</act:description>
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+ <act:description>Gezahlte Aussetzungszinsen KSt</act:description>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3890</act:code>
+ <act:description>Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:description>
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+ <act:description>Aufwand aus Verrechnungsposten (Gegenkonto zu 8158-8166)</act:description>
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+ <act:name>3 Sonstige Zweckbetriebe</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6850</act:code>
+ <act:description>Fahrzeuge, Transportmittel</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
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+ <act:description>Anteilige Zinsaufwendungen</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6862</act:code>
+ <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6863</act:code>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
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+ <act:description>Steuerberatungskosten</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
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+ <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
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+ <act:name>1 SONSTIGE ZWECKBETRIEBE 2 (UST-PFLICHTIG) </act:name>
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+ <act:description>Vermietung Sportanlagen an Mitglieder</act:description>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7851</act:code>
+ <act:description>Werbekosten-Pauschbetrag 85 % (Gegenkonto zu 3795) </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+ <act:id type="new">12853c67c880dab95c40b5a55e1bb01c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7852</act:code>
+ <act:description>Tatsächliche Kosten Werbung </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>7854 Anteilige Druckkosten </act:name>
+ <act:id type="new">86f105b506f4bf8b21e6b04a57009835</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7854</act:code>
+ <act:description>Anteilige Druckkosten </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>7855 Anteilige Versandkosten </act:name>
+ <act:id type="new">709fe0e492a031409243025f0da91435</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7855</act:code>
+ <act:description>Anteilige Versandkosten </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+ <act:id type="new">7192cace558f97f56438933e6464e38b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7856</act:code>
+ <act:description>Werbemittlungskosten </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+ <act:id type="new">8bff099a451c717372a816105aeed19e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7858</act:code>
+ <act:description>Ertrag aus Storno tatsächliche Werbekosten (Gegenkonto zu 3795) </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+ <act:id type="new">136f3d554d5d564c4faa171bd8d8bb51</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7860</act:code>
+ <act:description>Unmittelbare Ausgaben zur Sportstättenvermietung </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>7861 Anteilige Kostenumlage für Sportstätten </act:name>
+ <act:id type="new">61ef6bb048756539e74fdc18ce5b0363</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7861</act:code>
+ <act:description>Anteilige Kostenumlage für Sportstätten </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+ <act:id type="new">b434c404cbf98613c2a20a2aa319cae0</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7870</act:code>
+ <act:description>Verschiedene Kosten Teilbereich 7800 </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>7871 Verrechnete/aufgeteilte Kosten Teilbereich 7800 </act:name>
+ <act:id type="new">d79614d228eeacacbc41b3ce7e6b90f6</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7871</act:code>
+ <act:description>Verrechnete/aufgeteilte Kosten Teilbereich 7800 </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>7872 Anlagenabgänge Restbuchwerte </act:name>
+ <act:id type="new">47dd288fc551a3b4fb97a8c4ce3563d3</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7872</act:code>
+ <act:description>Anlagenabgänge Restbuchwerte </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+ <act:id type="new">90ed67696560210a6791f61a28763732</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7873</act:code>
+ <act:description>Steuerberatungskosten</act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>7874 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
+ <act:id type="new">75d8eb59d3100e607388fa75460bf5d1</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7874</act:code>
+ <act:description>Einstellungen in Sonderposten mit Rücklageanteil </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+ <act:id type="new">ae95a2cee0a44a5eee74355da0a6633e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7875</act:code>
+ <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
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+ <act:id type="new">01a6184cfc058566e99ef3fee44a1307</act:id>
+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7876</act:code>
+ <act:description>Aufzuteilende Vorsteuer</act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
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+ <act:id type="new">6d6d7138387edea462ec60badaa0257d</act:id>
+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7877</act:code>
+ <act:description>Abziehbare Vorsteuer </act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
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+ <act:id type="new">cde78f29eace452d1b2e5ad9c0323308</act:id>
+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7878</act:code>
+ <act:description>Nicht abziehbare Vorsteuer</act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
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+ <act:id type="new">51d6d4a6b266e8dfb047bd25d08137b7</act:id>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7879</act:code>
+ <act:description>Aufzuteilende Posten Teilbereich 7800</act:description>
+ <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
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+ <act:id type="new">a6ad1d7db43b109ab9e5f65233425e21</act:id>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
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+ <slot:value type="string">true</slot:value>
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+ </act:slots>
+ <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> SONSTIGE GESCHÄFTSBETRIEBE</act:description>
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+ <act:id type="new">870223afdab52838fef83e1e373c0e8e</act:id>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> SONSTIGE GESCHÄFTSBETRIEBE 1</act:description>
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+ <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
+ <act:id type="new">d39a2ca747fc414e367e74d91edf5c32</act:id>
+ <act:type>INCOME</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>Erträge</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8000</act:code>
+ <act:description>Einnahmen aus Umsatzerlösen</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
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+<gnc:account version="2.0.0">
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+ <act:id type="new">6ee2f4fef9089589dffbd4cb1880d038</act:id>
+ <act:type>INCOME</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8002</act:code>
+ <act:description>Eintrittsgelder aus geselligen Veranstaltungen</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
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+ <act:type>INCOME</act:type>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8004</act:code>
+ <act:description>Erlöse aus Handelswaren</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
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+ <act:type>INCOME</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8006</act:code>
+ <act:description>Erlöse aus Leistungen</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
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+ <act:id type="new">e6a6b1efe05f3174fcb785c01b185fac</act:id>
+ <act:type>INCOME</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8008</act:code>
+ <act:description>Erlöse aus Leihgebühren</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
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+<gnc:account version="2.0.0">
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+ <act:id type="new">fc3986efd2b8bd57aae9b2aa8ae8be0d</act:id>
+ <act:type>INCOME</act:type>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8010</act:code>
+ <act:description>Erlöse aus Geldspielautomaten</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+ <act:id type="new">a435e92e0024eba814b4f8374e234274</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8012</act:code>
+ <act:description>Einnahmen aus Werbung Reklameflächen</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+ <act:id type="new">7f5677042a801d9f288981c204ee4a5f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8014</act:code>
+ <act:description>Anzeigengeschäfte (z. B. Vereinszeitschrift, Programme)</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8016 Sonstige Werbeeinnahmen</act:name>
+ <act:id type="new">b8485e9d51db4011d7d80c1e0aaf1f28</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8016</act:code>
+ <act:description>Sonstige Werbeeinnahmen</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8018 Kurzfristige Benutzungsgebühren von Nichtmitgliedern</act:name>
+ <act:id type="new">7a70fc3e248094a0413d6d96b64d8b25</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8018</act:code>
+ <act:description>Kurzfristige Benutzungsgebühren von Nichtmitgliedern</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8020 Erlöse umsatzsteuerfrei § 4 Nr. 7 ff UStG</act:name>
+ <act:id type="new">f18c2e7969f7aedabb33ab0f8708453a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8020</act:code>
+ <act:description>Erlöse umsatzsteuerfrei § 4 Nr. 7 ff UStG</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8022 Einnahmen aus steuerschädlichen Lotterien und Ausspielungen § 4 Nr. 9b UStG</act:name>
+ <act:id type="new">0b2e01e21a6f3bc16b425d3fcb1e4a57</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8022</act:code>
+ <act:description>Einnahmen aus steuerschädlichen Lotterien und Ausspielungen § 4 Nr. 9b UStG</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8024 Erlöse umsatzsteuerfrei § 4 Nr. 1-6 UStG</act:name>
+ <act:id type="new">f1fa1419acdce799330c6e99130bbdab</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8024</act:code>
+ <act:description>Erlöse umsatzsteuerfrei § 4 Nr. 1-6 UStG</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8026 Erlöse 7 % USt.</act:name>
+ <act:id type="new">c253ce4c1f6b8197473f069a7d7c0098</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8026</act:code>
+ <act:description>Erlöse 7 % USt.</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8028 Erlöse Speisen/Getränke 7 % USt (kein Verzehr an Ort und Stelle)</act:name>
+ <act:id type="new">edb7b97ad713cdc016c46a937b6cf2da</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8028</act:code>
+ <act:description>Erlöse Speisen/Getränke 7 % USt (kein Verzehr an Ort und Stelle)</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8030 Erlöse 19 % USt</act:name>
+ <act:id type="new">0758b6806c6392720373933896248605</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8030</act:code>
+ <act:description>Erlöse 19 % USt</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8032 Erlöse 19 % USt Vereinsgaststätte u. ä.</act:name>
+ <act:id type="new">8d65313d1c2cec91ccb48afd01ca0e02</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8032</act:code>
+ <act:description>Erlöse 19 % USt Vereinsgaststätte u. ä.</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8034 Erlöse Speisen/Getränke außerhalb Gaststätte 19 % USt</act:name>
+ <act:id type="new">686d9d78429be8df3a7e3171174db458</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8034</act:code>
+ <act:description>Erlöse Speisen/Getränke außerhalb Gaststätte 19 % USt</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8036 Erlöse Festzeltbetrieb 19 % USt</act:name>
+ <act:id type="new">6f8311f95e44fadd0a883020d08cadae</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8036</act:code>
+ <act:description>Erlöse Festzeltbetrieb 19 % USt</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8038 Getränkeumsatz</act:name>
+ <act:id type="new">276f9392e19c20f98067af4c447720db</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8038</act:code>
+ <act:description>Getränkeumsatz</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8042 Verrechnungskonto Geldspielautomaten</act:name>
+ <act:id type="new">76d0d7d291d9353e627cb48d6521e2c3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8042</act:code>
+ <act:description>Verrechnungskonto Geldspielautomaten</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8044 Provisionserlöse</act:name>
+ <act:id type="new">2072c635cf016112a236f9f5b3b7f4ae</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8044</act:code>
+ <act:description>Provisionserlöse</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8046 Erlösschmälerungen</act:name>
+ <act:id type="new">d302f0045e076cfd3ecbaa7fe6096205</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8046</act:code>
+ <act:description>Erlösschmälerungen</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8047 Gewährte Skonti</act:name>
+ <act:id type="new">11de81e3e45bc049948ab6c629e34595</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8047</act:code>
+ <act:description>Gewährte Skonti</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8048 Nicht steuerbare Umsätze</act:name>
+ <act:id type="new">56347004463bd08ec5b12c0653ec4c88</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8048</act:code>
+ <act:description>Nicht steuerbare Umsätze</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8050 Umsatzsteuervergütungen</act:name>
+ <act:id type="new">6dd18421c20bda388fc7bffd83c5b5fa</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8050</act:code>
+ <act:description>Umsatzsteuervergütungen</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8052 Unentgeltliche Wertabgaben</act:name>
+ <act:id type="new">a5ba3d899eea40fa42b1436ff39ab3b3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8052</act:code>
+ <act:description>Unentgeltliche Wertabgaben</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8054 Entnahme von Gegenständen § 3/1b/1 UStG (Waren)</act:name>
+ <act:id type="new">06414a3d23529733aa9307ee044f8549</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8054</act:code>
+ <act:description>Entnahme von Gegenständen § 3/1b/1 UStG (Waren)</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8056 Unentgeltliche Zuwendungen Gegenstände § 3/1b/2, 3 UStG</act:name>
+ <act:id type="new">50dbaf32d1df4cda3abc0153c163a378</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8056</act:code>
+ <act:description>Unentgeltliche Zuwendungen Gegenstände § 3/1b/2, 3 UStG</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8090 Bestandsveränderung</act:name>
+ <act:id type="new">22b3890b2195d6ed507541aaa4e95e77</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8090</act:code>
+ <act:description>Bestandsveränderung</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8095 Andere aktivierte Eigenleistungen</act:name>
+ <act:id type="new">700d0a14ded36cd26f9b5c212358688e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8095</act:code>
+ <act:description>Andere aktivierte Eigenleistungen</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8100 Sonstige betriebliche Erträge</act:name>
+ <act:id type="new">61d265b7666616fed651dfc6d17406a5</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8100</act:code>
+ <act:description>Sonstige betriebliche Erträge</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8102 Erlöse Verkauf Anlagevermögen Teilbereich 8001</act:name>
+ <act:id type="new">e4278e8d90acb20563f103824ac1d01d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8102</act:code>
+ <act:description>Erlöse Verkauf Anlagevermögen Teilbereich 8001</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8104 Verwendung von Gegenständen § 3/9a/1 UStG</act:name>
+ <act:id type="new">022605036cb0512e0fe8a9c3990dca63</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8104</act:code>
+ <act:description>Verwendung von Gegenständen § 3/9a/1 UStG</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8106 Unentgeltliche Leistungserbringung § 3/9a/1 UStG</act:name>
+ <act:id type="new">afe0f992f1c843f3dea4ef0b2d0ee5c6</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8106</act:code>
+ <act:description>Unentgeltliche Leistungserbringung § 3/9a/1 UStG</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8108 Erlöse Abfallverwertung</act:name>
+ <act:id type="new">234e13e60ab2882c47a210169fd4ef3c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8108</act:code>
+ <act:description>Erlöse Abfallverwertung</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8110 Erlöse Leergut</act:name>
+ <act:id type="new">bdb8bab621d965544dbc0b5db9026051</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8110</act:code>
+ <act:description>Erlöse Leergut</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8112 Anteilige/verrechnete Einnahmen</act:name>
+ <act:id type="new">da9bac5600424cd52222c1fe8eb6191f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8112</act:code>
+ <act:description>Anteilige/verrechnete Einnahmen</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8114 Erhaltene Zinsen auf Betriebssteuern</act:name>
+ <act:id type="new">fa50fd772553b81932f129b2ed759a6b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8114</act:code>
+ <act:description>Erhaltene Zinsen auf Betriebssteuern</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8130 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
+ <act:id type="new">adaf4d782945cbd4bc9786817d06f707</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8130</act:code>
+ <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
+ <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:code>8313</act:code>
+ <act:description>Telefon</act:description>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <cmdty:space>ISO4217</cmdty:space>
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+ <act:description>Garagenmieten</act:description>
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+ <act:description>Mietleasing Kfz</act:description>
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+<gnc:account version="2.0.0">
+ <act:name>8842 Abziehbare Vorsteuer</act:name>
+ <act:id type="new">a6f0a39616455b4133036d76e61aa785</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8842</act:code>
+ <act:description>Abziehbare Vorsteuer</act:description>
+ <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8844 Nicht abziehbare Vorsteuer</act:name>
+ <act:id type="new">3181072f35ffb6f7fb4d1351772b196f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8844</act:code>
+ <act:description>Nicht abziehbare Vorsteuer</act:description>
+ <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8850 Erträge aus Beteiligungen</act:name>
+ <act:id type="new">581f232c61226a805719615be4ab36a5</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8850</act:code>
+ <act:description>Erträge aus Beteiligungen</act:description>
+ <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8860 Erträge aus anderen Wertpapieren</act:name>
+ <act:id type="new">575aef0d052f341f14d0a60baf98f5bf</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8860</act:code>
+ <act:description>Erträge aus anderen Wertpapieren</act:description>
+ <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8870 Sonstige Zinsen und ähnliche Erträge </act:name>
+ <act:id type="new">d6d5c656e280914f4b4c28625dc7b479</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8870</act:code>
+ <act:description>Sonstige Zinsen und ähnliche Erträge </act:description>
+ <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8880 Abschreibungen auf Finanzanlagen </act:name>
+ <act:id type="new">e56d92498accb6e33914b489b5ed61f3</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8880</act:code>
+ <act:description>Abschreibungen auf Finanzanlagen </act:description>
+ <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8890 Zinsen und ähnliche Aufwendungen </act:name>
+ <act:id type="new">767f9dd3b21c34dbcc5085444098189b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8890</act:code>
+ <act:description>Zinsen und ähnliche Aufwendungen </act:description>
+ <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8900 Außerordentliche Erträge </act:name>
+ <act:id type="new">2002f0d92c8e0036692b35ad5d188005</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8900</act:code>
+ <act:description>Außerordentliche Erträge </act:description>
+ <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8910 Außerordentliche Aufwendungen </act:name>
+ <act:id type="new">53903c93bf24e6daeb1f628901b46794</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8910</act:code>
+ <act:description>Außerordentliche Aufwendungen </act:description>
+ <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8930 Sonstige Steuern</act:name>
+ <act:id type="new">bfbaee12346273a9a36bead324c34d5a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8930</act:code>
+ <act:description>Sonstige Steuern</act:description>
+ <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>3 ERTRAGSSTEUERPFLICHTIG GEWORDENE ZWECKBETRIEBE </act:name>
+ <act:id type="new">8268da381a30e25c7c483162066858d4</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description> GEWORDENE ZWECKBETRIEBE </act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">5d98b4b983b3bc3c8898e22a61d83fd3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8980 Umgebuchte Einnahmen bisheriger Zweckbetriebe</act:name>
+ <act:id type="new">b972a28a4cb42e1f1d840c1d8b762a12</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8980</act:code>
+ <act:description>Umgebuchte Einnahmen bisheriger Zweckbetriebe</act:description>
+ <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8985 Erlöse 19 % USt </act:name>
+ <act:id type="new">c1f3c71884280993c94ce2a62a974d81</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8985</act:code>
+ <act:description>Erlöse 19 % USt </act:description>
+ <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8986 Aufwand aus Storno Erlöse 7 % USt </act:name>
+ <act:id type="new">2aa91657c22060f77177382a48e7922f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8986</act:code>
+ <act:description>Aufwand aus Storno Erlöse 7 % USt </act:description>
+ <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8987 Gegenkonto zu 8985/8986 </act:name>
+ <act:id type="new">cb6153193c5da47a31e6352dc9a2c2b9</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8987</act:code>
+ <act:description>Gegenkonto zu 8985/8986 </act:description>
+ <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>8990 Umgebuchte Ausgaben bisheriger Zweckbetriebe </act:name>
+ <act:id type="new">8e2bc9c3820024b25b2897a880c30350</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>8990</act:code>
+ <act:description>Umgebuchte Ausgaben bisheriger Zweckbetriebe </act:description>
+ <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+</gnc:account>
+</gnc-v2>
+
+<!-- Local variables: -->
+<!-- mode: xml -->
+<!-- End: -->
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