[gnucash-de] EÜR Kontenrahmen liegt bei

aragon at jpberlin.de aragon at jpberlin.de
So Apr 27 15:57:11 EDT 2008


Hallo Zusammen,

vielen Dank an Achim für die Anmerkungen, habe diese eingepflegt.

Anbei der EÜR Kontenrahmen im GNUCash Format. Er lässt sich einfach mit
Datei -> Öffnen -> Öffnen als neuer leerer Kontenrahmen importieren. 

Unter "Beschreibung" steht der Feldname, unter der die Jahressumme des
Kontos in der Anlage EÜR einzutragen ist.

Im Bemerkungsfeld findet Ihr einige Anmerkungen zu den Konten und die
Zeilennummer in der Anlage EÜR 2007 (die für 2008 gibt es ja leider
noch nicht).

Der Konterahmen steht wie GNUCash unter der GPL. Fragen und Anregungen
dazu gerne an mich. Ich weise aber darauf hin, dass ich weder ein
Steuer- noch ein Buchführungsspezialist bin.


Viele Grüße
Martin

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    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>343</act:code>
  <act:description>Feld 135</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Jahresausscheidungssumme des AfA Hilfskontes 711 hier buchen.
Nicht erlaubt f�r Teile von „Sammelposten“
(2007: Zeile 24)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">0cbc4b80108a40fb78ac551a4bfaf110</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fahrtkosten</act:name>
  <act:id type="guid">f9d57a7d07a5cf1763c5da78b2e06620</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>350</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">163816bc9616a334db7e1311e166da96</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Laufende und feste Kosten fĂ?r ...</act:name>
  <act:id type="guid">3469b9eb4bd21e83ff62bc0eea281bfc</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>351</act:code>
  <act:description>Feld 140</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Kosten fĂ?r Fahrten zwischen Wohnung &amp; Firma mĂ?ssen in Konto 352 wieder ausgebucht werden.
Ohne AfA und Zinsen
(2007: Zeile 25)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f9d57a7d07a5cf1763c5da78b2e06620</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fahrtkosten öffentlich (Bahn, ÖPNV, Taxi)</act:name>
  <act:id type="guid">3eae42c74cc4c9b754aa708b9b4a06ae</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>3511</act:code>
  <act:parent type="guid">3469b9eb4bd21e83ff62bc0eea281bfc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Privat-PKW fĂ?r betriebliche Fahrten</act:name>
  <act:id type="guid">2af076bbfa147be0615139ce611f929a</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>3512</act:code>
  <act:parent type="guid">3469b9eb4bd21e83ff62bc0eea281bfc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>GeschĂ?ftsfahrzeuge</act:name>
  <act:id type="guid">b81fe4c936dc2a5058bedd3487df5147</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>3513</act:code>
  <act:parent type="guid">3469b9eb4bd21e83ff62bc0eea281bfc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wege zwischen Wohnung und BetriebsstĂ?tte</act:name>
  <act:id type="guid">860da23ae2e21e7901c8548bcc84e8a9</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>352</act:code>
  <act:description>Feld 142</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">In den Konten AfA (341), Fahrtkosten (351) &amp; Schuldzinsen fĂ?r Wege zwischen Wohnung &amp; BetriebsstĂ?tte enthaltene Kosten.</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f9d57a7d07a5cf1763c5da78b2e06620</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Raumkosten</act:name>
  <act:id type="guid">c3e93f53c3dcb7c69bfa6ea68a311d34</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>360</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">163816bc9616a334db7e1311e166da96</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abziehbare Aufwendungen fĂ?r ein hĂ?usliches Arbeitszimmer</act:name>
  <act:id type="guid">688053be7579777083e3ea7d37d1d141</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>361</act:code>
  <act:description>Feld 172</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">einschl. Schuldzinsen und AfA
(2007: Zeile 29)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c3e93f53c3dcb7c69bfa6ea68a311d34</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Miete / Pacht fĂ?r GeschĂ?ftsrĂ?ume / GrundstĂ?cke</act:name>
  <act:id type="guid">8d78fecc3fd682fc6ba5ef5e6a5eff88</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>362</act:code>
  <act:description>Feld 150</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 30)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c3e93f53c3dcb7c69bfa6ea68a311d34</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Aufwendungen fĂ?r GrundstĂ?cke</act:name>
  <act:id type="guid">167682d9859401be2d194d3998c5b498</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>363</act:code>
  <act:description>Feld 151</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">ohne Schuldzinsen &amp; AfA
(2007: Zeile 31)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c3e93f53c3dcb7c69bfa6ea68a311d34</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Ăśbrige beschrĂ?nkt abziehbare Betriebsausgaben</act:name>
  <act:id type="guid">2fde0bb8ed50f55fb25aed0a827b7a35</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>370</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">163816bc9616a334db7e1311e166da96</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Geschenke – nicht abziehbar</act:name>
  <act:id type="guid">07f84bb271e93d1c2f2aad56ca5c7d16</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>371</act:code>
  <act:description>Feld 164</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 34)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fde0bb8ed50f55fb25aed0a827b7a35</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Geschenke – abziehbar</act:name>
  <act:id type="guid">33d4adeac2198bf4cd5f789f07def499</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>372</act:code>
  <act:description>Feld 174</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">2007: max. 35,-€ netto pro Empf�nger und Jahr
(2007: Zeile 34)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fde0bb8ed50f55fb25aed0a827b7a35</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bewirtung – nicht abziehbar</act:name>
  <act:id type="guid">ab9fadc647c2f55c43b988630296f2d4</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>373</act:code>
  <act:description>Feld 165</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 35)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fde0bb8ed50f55fb25aed0a827b7a35</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bewirtung – abziehbar</act:name>
  <act:id type="guid">c306cf59b50e0e6afc9a2b969da1384a</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>374</act:code>
  <act:description>Feld 175</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 35)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fde0bb8ed50f55fb25aed0a827b7a35</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Reisekosten</act:name>
  <act:id type="guid">dfb378eb39afa83328f4e7e220c26710</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>375</act:code>
  <act:description>Feld 173</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">PauschbetrĂ?ge fĂ?r Verpflegungsmehraufwand, Unterbringung, Reisenebenkosten
keine Fahrtkosten</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fde0bb8ed50f55fb25aed0a827b7a35</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige – nicht abziehbar</act:name>
  <act:id type="guid">d37c195712af9c863b4b2c61b140797b</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>376</act:code>
  <act:description>Feld 168</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 37)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fde0bb8ed50f55fb25aed0a827b7a35</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige – abziehbar</act:name>
  <act:id type="guid">c768146546b62401ff689fe081409c7c</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>377</act:code>
  <act:description>Feld 177</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 37)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fde0bb8ed50f55fb25aed0a827b7a35</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige unbeschrĂ?nkt abziehbare Betriebsausgaben</act:name>
  <act:id type="guid">97f093336f494a3361a396398e22c5a0</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>380</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">163816bc9616a334db7e1311e166da96</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Porto, Telefon, BĂ?romaterial</act:name>
  <act:id type="guid">0ee529e7f579ea4297f849bf61ac2bab</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>381</act:code>
  <act:description>Feld 192</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 39)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">97f093336f494a3361a396398e22c5a0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Porto</act:name>
  <act:id type="guid">a724712fb94aae579ed77c95ae1e0866</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>3811</act:code>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Porto ist Umsatzsteuerfrei</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">0ee529e7f579ea4297f849bf61ac2bab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Telekommunikation</act:name>
  <act:id type="guid">4bfd378863908ccfe77ea8e6e9b9bbd4</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>3812</act:code>
  <act:parent type="guid">0ee529e7f579ea4297f849bf61ac2bab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>BĂ?romaterial</act:name>
  <act:id type="guid">4ea2087ad00baaa41c7cfc8d24bc1b71</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>3813</act:code>
  <act:parent type="guid">0ee529e7f579ea4297f849bf61ac2bab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fortbildung und Fachliteratur</act:name>
  <act:id type="guid">ce17f55834d672c0f2e6009c2ba39a22</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>382</act:code>
  <act:description>Feld 193</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 40)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">97f093336f494a3361a396398e22c5a0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Rechts- und Steuerberatung, BuchfĂ?hrung</act:name>
  <act:id type="guid">afa44e1716f675e0798bd2d96c58b9d5</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>383</act:code>
  <act:description>Feld 194</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 41)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">97f093336f494a3361a396398e22c5a0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Ăśbrige Betriebsausgaben</act:name>
  <act:id type="guid">15d4f69eaf38d27f0e73eb96180c36ab</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>384</act:code>
  <act:description>Feld 183</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 42)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">97f093336f494a3361a396398e22c5a0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Allgemeines Ausgabenkonto</act:name>
  <act:id type="guid">dc28c921c0898c3f60050a0f4b01363a</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>3841</act:code>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">kein passenderes Konto</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">15d4f69eaf38d27f0e73eb96180c36ab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Energie</act:name>
  <act:id type="guid">da9ecd07990ec859e2f449df10484784</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>3842</act:code>
  <act:parent type="guid">15d4f69eaf38d27f0e73eb96180c36ab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Instandhaltung und Reparaturen</act:name>
  <act:id type="guid">f092ed92d92991e9ba48ef305ddf9db7</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>3843</act:code>
  <act:parent type="guid">15d4f69eaf38d27f0e73eb96180c36ab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewerbesteuer</act:name>
  <act:id type="guid">11051325c7da1d6796820ccd3eddd42f</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>3844</act:code>
  <act:parent type="guid">15d4f69eaf38d27f0e73eb96180c36ab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzsteuer</act:name>
  <act:id type="guid">7e93a8b7845633fe9a8aa1d7985f613d</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>400</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">163816bc9616a334db7e1311e166da96</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>VorsteuerbetrĂ?ge auf Eingangsrechnungen</act:name>
  <act:id type="guid">c3dced7b12356088adefb0f7aff6e8b5</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>410</act:code>
  <act:description>Feld 185</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 43)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7e93a8b7845633fe9a8aa1d7985f613d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>An das Finanzamt gezahlte Umsatzsteuer</act:name>
  <act:id type="guid">eb1c84ac01de92335143526118c18782</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>420</act:code>
  <act:description>Feld 186</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 44)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7e93a8b7845633fe9a8aa1d7985f613d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wie Betriebsausgaben abziehbare Aufwendungen</act:name>
  <act:id type="guid">8a24a6be12683b0e65f38f7a7510185e</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>500</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Diese Ausgaben werden in der Gewinnberechnung der 
Anlage EĂśR 2007 nachtrĂ?glich abgezogen.</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">163816bc9616a334db7e1311e166da96</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Entfernungspauschale</act:name>
  <act:id type="guid">dbd3cd8339cd502f970ff42b3825e1cb</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>501</act:code>
  <act:description>Feld 176</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 48a)
Wege zwischen Wohnung &amp; BetriebsstĂ?tte</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8a24a6be12683b0e65f38f7a7510185e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>erwerbsbedingte Kinderbetreuungskosten</act:name>
  <act:id type="guid">1c5a858736b671f28cb1747d9de26aed</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>502</act:code>
  <act:description>Feld 184</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 48b)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8a24a6be12683b0e65f38f7a7510185e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>InvestitionsabzugsbetrĂ?ge</act:name>
  <act:id type="guid">abd548d33a04e8a0f6173fd813232e45</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>503</act:code>
  <act:description>Feld 187</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 48c)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8a24a6be12683b0e65f38f7a7510185e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Entnahmen und Einlagen</act:name>
  <act:id type="guid">cf4cbf60fb4f7fb3b274ee1b74065e5b</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>600</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§4 Abs. 4a EStG
Zweck:  Ermittlung der abziehbaren  Schuldzinsen.</slot:value>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Eigenentnahme</act:name>
  <act:id type="guid">9ecdaf9aacbc9baf1ce3c311b4068348</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>601</act:code>
  <act:description>Feld 122=Konto 601+150</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">ohne Sach-, Leistungs,- &amp; Nutzungsentnahmen (bereits in Konto 150ff)
In der Regel Geld zum privaten Lebensunterhalt.
(2007: Zeile 56)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cf4cbf60fb4f7fb3b274ee1b74065e5b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Einlagen einschl. Sach-, Leistungs- und Nutzungseinlagen</act:name>
  <act:id type="guid">e89ec33305766c2012b663cf917a1ada</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>602</act:code>
  <act:description>Feld 123</act:description>
  <act:slots>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">(2007: Zeile 57)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cf4cbf60fb4f7fb3b274ee1b74065e5b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Hilfskonten</act:name>
  <act:id type="guid">4b59eb6e0590901587f5dd0d041b199a</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>700</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>AfA Hilfskonten</act:name>
  <act:id type="guid">a38afa25b59b3873e6bb82adbc61e30c</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>710</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">4b59eb6e0590901587f5dd0d041b199a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>"normale" AfA</act:name>
  <act:id type="guid">857e7bfc4c4bd6d2beab1e7bfed2b8bd</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>711</act:code>
  <act:parent type="guid">a38afa25b59b3873e6bb82adbc61e30c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sammelposten 2008</act:name>
  <act:id type="guid">d03b3b68a174eaa790d561cf2c52d5b9</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>712</act:code>
  <act:parent type="guid">a38afa25b59b3873e6bb82adbc61e30c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sammelposten 2009</act:name>
  <act:id type="guid">ebfe2d3cb14f3921421bf0be7d5d530a</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>713</act:code>
  <act:parent type="guid">a38afa25b59b3873e6bb82adbc61e30c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sammelposten 2010</act:name>
  <act:id type="guid">f36dbf4374dcf7010e5bf7554c7794d2</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>714</act:code>
  <act:parent type="guid">a38afa25b59b3873e6bb82adbc61e30c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sammelposten 2011</act:name>
  <act:id type="guid">0cd3bb32bf325f1d6f7db34ab30c8ed0</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>715</act:code>
  <act:parent type="guid">a38afa25b59b3873e6bb82adbc61e30c</act:parent>
</gnc:account>
</gnc-v2>

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