fix: german chart of accounts "SKR03" (#33909)
* fix: german chart of accounts "SKR03" - Added some missing account types and tax rates - Added some missing accounts * style: convert indentation to tabs * fix: space before percentage sign * feat: add some expense accounts * refactor: replace unicode characters with utf-8 for better readability * revert: add back groups for Bank and Cash accounts Removed in 7d0d9c690068481a9730e0132c7aff34c1f56100
This commit is contained in:
Raffael Meyer
GitHub
parent
103a91ed40
commit
3c7b460fd8
@ -1,38 +1,38 @@
|
|||||||
{
|
{
|
||||||
"country_code": "de",
|
"country_code": "de",
|
||||||
"name": "SKR03 mit Kontonummern",
|
"name": "SKR03 mit Kontonummern",
|
||||||
"tree": {
|
"tree": {
|
||||||
"Aktiva": {
|
"Aktiva": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"root_type": "Asset",
|
"root_type": "Asset",
|
||||||
"A - Anlagevermögen": {
|
"A - Anlagevermögen": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"EDV-Software": {
|
"EDV-Software": {
|
||||||
"account_number": "0027",
|
"account_number": "0027",
|
||||||
"account_type": "Fixed Asset"
|
"account_type": "Fixed Asset"
|
||||||
},
|
},
|
||||||
"Gesch\u00e4ftsausstattung": {
|
"Geschäftsausstattung": {
|
||||||
"account_number": "0410",
|
"account_number": "0410",
|
||||||
"account_type": "Fixed Asset"
|
"account_type": "Fixed Asset"
|
||||||
},
|
},
|
||||||
"B\u00fcroeinrichtung": {
|
"Büroeinrichtung": {
|
||||||
"account_number": "0420",
|
"account_number": "0420",
|
||||||
"account_type": "Fixed Asset"
|
"account_type": "Fixed Asset"
|
||||||
},
|
},
|
||||||
"Darlehen": {
|
"Darlehen": {
|
||||||
"account_number": "0565"
|
"account_number": "0565"
|
||||||
},
|
},
|
||||||
"Maschinen": {
|
"Maschinen": {
|
||||||
"account_number": "0210",
|
"account_number": "0210",
|
||||||
"account_type": "Fixed Asset"
|
"account_type": "Fixed Asset"
|
||||||
},
|
},
|
||||||
"Betriebsausstattung": {
|
"Betriebsausstattung": {
|
||||||
"account_number": "0400",
|
"account_number": "0400",
|
||||||
"account_type": "Fixed Asset"
|
"account_type": "Fixed Asset"
|
||||||
},
|
},
|
||||||
"Ladeneinrichtung": {
|
"Ladeneinrichtung": {
|
||||||
"account_number": "0430",
|
"account_number": "0430",
|
||||||
"account_type": "Fixed Asset"
|
"account_type": "Fixed Asset"
|
||||||
},
|
},
|
||||||
"Accumulated Depreciation": {
|
"Accumulated Depreciation": {
|
||||||
"account_type": "Accumulated Depreciation"
|
"account_type": "Accumulated Depreciation"
|
||||||
@ -60,36 +60,46 @@
|
|||||||
"Durchlaufende Posten": {
|
"Durchlaufende Posten": {
|
||||||
"account_number": "1590"
|
"account_number": "1590"
|
||||||
},
|
},
|
||||||
"Gewinnermittlung \u00a74/3 nicht Ergebniswirksam": {
|
"Verrechnungskonto Gewinnermittlung § 4 Abs. 3 EStG, nicht ergebniswirksam": {
|
||||||
"account_number": "1371"
|
"account_number": "1371"
|
||||||
},
|
},
|
||||||
"Abziehbare Vorsteuer": {
|
"Abziehbare Vorsteuer": {
|
||||||
"account_type": "Tax",
|
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Abziehbare Vorsteuer 7%": {
|
"Abziehbare Vorsteuer 7 %": {
|
||||||
"account_number": "1571"
|
"account_number": "1571",
|
||||||
|
"account_type": "Tax",
|
||||||
|
"tax_rate": 7.0
|
||||||
},
|
},
|
||||||
"Abziehbare Vorsteuer 19%": {
|
"Abziehbare Vorsteuer 19 %": {
|
||||||
"account_number": "1576"
|
"account_number": "1576",
|
||||||
|
"account_type": "Tax",
|
||||||
|
"tax_rate": 19.0
|
||||||
},
|
},
|
||||||
"Abziehbare Vorsteuer nach \u00a713b UStG 19%": {
|
"Abziehbare Vorsteuer nach § 13b UStG 19 %": {
|
||||||
"account_number": "1577"
|
"account_number": "1577",
|
||||||
},
|
"account_type": "Tax",
|
||||||
"Leistungen \u00a713b UStG 19% Vorsteuer, 19% Umsatzsteuer": {
|
"tax_rate": 19.0
|
||||||
"account_number": "3120"
|
|
||||||
}
|
}
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"III. Wertpapiere": {
|
"III. Wertpapiere": {
|
||||||
"is_group": 1
|
"is_group": 1,
|
||||||
|
"Anteile an verbundenen Unternehmen (Umlaufvermögen)": {
|
||||||
|
"account_number": "1340"
|
||||||
|
},
|
||||||
|
"Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft": {
|
||||||
|
"account_number": "1344"
|
||||||
|
},
|
||||||
|
"Sonstige Wertpapiere": {
|
||||||
|
"account_number": "1348"
|
||||||
|
}
|
||||||
},
|
},
|
||||||
"IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks.": {
|
"IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks.": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Kasse": {
|
"Kasse": {
|
||||||
"account_type": "Cash",
|
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
|
"account_type": "Cash",
|
||||||
"Kasse": {
|
"Kasse": {
|
||||||
"is_group": 1,
|
|
||||||
"account_number": "1000",
|
"account_number": "1000",
|
||||||
"account_type": "Cash"
|
"account_type": "Cash"
|
||||||
}
|
}
|
||||||
@ -111,21 +121,21 @@
|
|||||||
"C - Rechnungsabgrenzungsposten": {
|
"C - Rechnungsabgrenzungsposten": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Aktive Rechnungsabgrenzung": {
|
"Aktive Rechnungsabgrenzung": {
|
||||||
"account_number": "0980"
|
"account_number": "0980"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"D - Aktive latente Steuern": {
|
"D - Aktive latente Steuern": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Aktive latente Steuern": {
|
"Aktive latente Steuern": {
|
||||||
"account_number": "0983"
|
"account_number": "0983"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"E - Aktiver Unterschiedsbetrag aus der Vermögensverrechnung": {
|
"E - Aktiver Unterschiedsbetrag aus der Vermögensverrechnung": {
|
||||||
"is_group": 1
|
"is_group": 1
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Passiva": {
|
"Passiva": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"root_type": "Liability",
|
"root_type": "Liability",
|
||||||
"A. Eigenkapital": {
|
"A. Eigenkapital": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
@ -200,26 +210,32 @@
|
|||||||
},
|
},
|
||||||
"Umsatzsteuer": {
|
"Umsatzsteuer": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"account_type": "Tax",
|
"Umsatzsteuer 7 %": {
|
||||||
"Umsatzsteuer 7%": {
|
"account_number": "1771",
|
||||||
"account_number": "1771"
|
"account_type": "Tax",
|
||||||
|
"tax_rate": 7.0
|
||||||
},
|
},
|
||||||
"Umsatzsteuer 19%": {
|
"Umsatzsteuer 19 %": {
|
||||||
"account_number": "1776"
|
"account_number": "1776",
|
||||||
|
"account_type": "Tax",
|
||||||
|
"tax_rate": 19.0
|
||||||
},
|
},
|
||||||
"Umsatzsteuer-Vorauszahlung": {
|
"Umsatzsteuer-Vorauszahlung": {
|
||||||
"account_number": "1780"
|
"account_number": "1780",
|
||||||
|
"account_type": "Tax"
|
||||||
},
|
},
|
||||||
"Umsatzsteuer-Vorauszahlung 1/11": {
|
"Umsatzsteuer-Vorauszahlung 1/11": {
|
||||||
"account_number": "1781"
|
"account_number": "1781"
|
||||||
},
|
},
|
||||||
"Umsatzsteuer \u00a7 13b UStG 19%": {
|
"Umsatzsteuer nach § 13b UStG 19 %": {
|
||||||
"account_number": "1787"
|
"account_number": "1787",
|
||||||
|
"account_type": "Tax",
|
||||||
|
"tax_rate": 19.0
|
||||||
},
|
},
|
||||||
"Umsatzsteuer Vorjahr": {
|
"Umsatzsteuer Vorjahr": {
|
||||||
"account_number": "1790"
|
"account_number": "1790"
|
||||||
},
|
},
|
||||||
"Umsatzsteuer fr\u00fchere Jahre": {
|
"Umsatzsteuer frühere Jahre": {
|
||||||
"account_number": "1791"
|
"account_number": "1791"
|
||||||
}
|
}
|
||||||
}
|
}
|
||||||
@ -234,44 +250,56 @@
|
|||||||
"E. Passive latente Steuern": {
|
"E. Passive latente Steuern": {
|
||||||
"is_group": 1
|
"is_group": 1
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Erl\u00f6se u. Ertr\u00e4ge 2/8": {
|
"Erlöse u. Erträge 2/8": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"root_type": "Income",
|
"root_type": "Income",
|
||||||
"Erl\u00f6skonten 8": {
|
"Erlöskonten 8": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Erl\u00f6se": {
|
"Erlöse": {
|
||||||
"account_number": "8200",
|
"account_number": "8200",
|
||||||
"account_type": "Income Account"
|
"account_type": "Income Account"
|
||||||
},
|
},
|
||||||
"Erl\u00f6se USt. 19%": {
|
"Erlöse USt. 19 %": {
|
||||||
"account_number": "8400",
|
"account_number": "8400",
|
||||||
"account_type": "Income Account"
|
"account_type": "Income Account"
|
||||||
},
|
},
|
||||||
"Erl\u00f6se USt. 7%": {
|
"Erlöse USt. 7 %": {
|
||||||
"account_number": "8300",
|
"account_number": "8300",
|
||||||
"account_type": "Income Account"
|
"account_type": "Income Account"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Ertragskonten 2": {
|
"Ertragskonten 2": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {
|
"sonstige Zinsen und ähnliche Erträge": {
|
||||||
"account_number": "2650",
|
"account_number": "2650",
|
||||||
"account_type": "Income Account"
|
"account_type": "Income Account"
|
||||||
},
|
},
|
||||||
"Au\u00dferordentliche Ertr\u00e4ge": {
|
"Außerordentliche Erträge": {
|
||||||
"account_number": "2500",
|
"account_number": "2500",
|
||||||
"account_type": "Income Account"
|
"account_type": "Income Account"
|
||||||
},
|
},
|
||||||
"Sonstige Ertr\u00e4ge": {
|
"Sonstige Erträge": {
|
||||||
"account_number": "2700",
|
"account_number": "2700",
|
||||||
"account_type": "Income Account"
|
"account_type": "Income Account"
|
||||||
}
|
}
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Aufwendungen 2/4": {
|
"Aufwendungen 2/4": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"root_type": "Expense",
|
"root_type": "Expense",
|
||||||
|
"Fremdleistungen": {
|
||||||
|
"account_number": "3100",
|
||||||
|
"account_type": "Expense Account"
|
||||||
|
},
|
||||||
|
"Fremdleistungen ohne Vorsteuer": {
|
||||||
|
"account_number": "3109",
|
||||||
|
"account_type": "Expense Account"
|
||||||
|
},
|
||||||
|
"Bauleistungen eines im Inland ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer": {
|
||||||
|
"account_number": "3120",
|
||||||
|
"account_type": "Expense Account"
|
||||||
|
},
|
||||||
"Wareneingang": {
|
"Wareneingang": {
|
||||||
"account_number": "3200"
|
"account_number": "3200"
|
||||||
},
|
},
|
||||||
@ -298,234 +326,234 @@
|
|||||||
"Gegenkonto 4996-4998": {
|
"Gegenkonto 4996-4998": {
|
||||||
"account_number": "4999"
|
"account_number": "4999"
|
||||||
},
|
},
|
||||||
"Abschreibungen": {
|
"Abschreibungen": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)": {
|
"Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)": {
|
||||||
"account_number": "4830",
|
"account_number": "4830",
|
||||||
"account_type": "Accumulated Depreciation"
|
"account_type": "Accumulated Depreciation"
|
||||||
},
|
},
|
||||||
"Abschreibungen auf Gebäude": {
|
"Abschreibungen auf Gebäude": {
|
||||||
"account_number": "4831",
|
"account_number": "4831",
|
||||||
"account_type": "Depreciation"
|
"account_type": "Depreciation"
|
||||||
},
|
},
|
||||||
"Abschreibungen auf Kfz": {
|
"Abschreibungen auf Kfz": {
|
||||||
"account_number": "4832",
|
"account_number": "4832",
|
||||||
"account_type": "Depreciation"
|
"account_type": "Depreciation"
|
||||||
},
|
},
|
||||||
"Sofortabschreibung GWG": {
|
"Sofortabschreibung GWG": {
|
||||||
"account_number": "4855",
|
"account_number": "4855",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Kfz-Kosten": {
|
"Kfz-Kosten": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Kfz-Steuer": {
|
"Kfz-Steuer": {
|
||||||
"account_number": "4510",
|
"account_number": "4510",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Kfz-Versicherungen": {
|
"Kfz-Versicherungen": {
|
||||||
"account_number": "4520",
|
"account_number": "4520",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"laufende Kfz-Betriebskosten": {
|
"laufende Kfz-Betriebskosten": {
|
||||||
"account_number": "4530",
|
"account_number": "4530",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Kfz-Reparaturen": {
|
"Kfz-Reparaturen": {
|
||||||
"account_number": "4540",
|
"account_number": "4540",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Fremdfahrzeuge": {
|
"Fremdfahrzeuge": {
|
||||||
"account_number": "4570",
|
"account_number": "4570",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"sonstige Kfz-Kosten": {
|
"sonstige Kfz-Kosten": {
|
||||||
"account_number": "4580",
|
"account_number": "4580",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Personalkosten": {
|
"Personalkosten": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Geh\u00e4lter": {
|
"Gehälter": {
|
||||||
"account_number": "4120",
|
"account_number": "4120",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"gesetzliche soziale Aufwendungen": {
|
"gesetzliche soziale Aufwendungen": {
|
||||||
"account_number": "4130",
|
"account_number": "4130",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Aufwendungen f\u00fcr Altersvorsorge": {
|
"Aufwendungen für Altersvorsorge": {
|
||||||
"account_number": "4165",
|
"account_number": "4165",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Verm\u00f6genswirksame Leistungen": {
|
"Vermögenswirksame Leistungen": {
|
||||||
"account_number": "4170",
|
"account_number": "4170",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Aushilfsl\u00f6hne": {
|
"Aushilfslöhne": {
|
||||||
"account_number": "4190",
|
"account_number": "4190",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Raumkosten": {
|
"Raumkosten": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Miete und Nebenkosten": {
|
"Miete und Nebenkosten": {
|
||||||
"account_number": "4210",
|
"account_number": "4210",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Gas, Wasser, Strom (Verwaltung, Vertrieb)": {
|
"Gas, Wasser, Strom (Verwaltung, Vertrieb)": {
|
||||||
"account_number": "4240",
|
"account_number": "4240",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Reinigung": {
|
"Reinigung": {
|
||||||
"account_number": "4250",
|
"account_number": "4250",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Reparatur/Instandhaltung": {
|
"Reparatur/Instandhaltung": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Reparatur u. Instandh. von Anlagen/Maschinen u. Betriebs- u. Gesch\u00e4ftsausst.": {
|
"Reparaturen und Instandhaltungen von anderen Anlagen und Betriebs- und Geschäftsausstattung": {
|
||||||
"account_number": "4805",
|
"account_number": "4805",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Versicherungsbeitr\u00e4ge": {
|
"Versicherungsbeiträge": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Versicherungen": {
|
"Versicherungen": {
|
||||||
"account_number": "4360",
|
"account_number": "4360",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Beitr\u00e4ge": {
|
"Beiträge": {
|
||||||
"account_number": "4380",
|
"account_number": "4380",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"sonstige Ausgaben": {
|
"sonstige Ausgaben": {
|
||||||
"account_number": "4390",
|
"account_number": "4390",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"steuerlich abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder": {
|
"steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder": {
|
||||||
"account_number": "4396",
|
"account_number": "4396",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Werbe-/Reisekosten": {
|
"Werbe-/Reisekosten": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Werbekosten": {
|
"Werbekosten": {
|
||||||
"account_number": "4610",
|
"account_number": "4610",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Aufmerksamkeiten": {
|
"Aufmerksamkeiten": {
|
||||||
"account_number": "4653",
|
"account_number": "4653",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"nicht abzugsf\u00e4hige Betriebsausg. aus Werbe-, Repr\u00e4s.- u. Reisekosten": {
|
"nicht abzugsfähige Betriebsausg. aus Werbe-, Repräs.- u. Reisekosten": {
|
||||||
"account_number": "4665",
|
"account_number": "4665",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Reisekosten Unternehmer": {
|
"Reisekosten Unternehmer": {
|
||||||
"account_number": "4670",
|
"account_number": "4670",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"verschiedene Kosten": {
|
"verschiedene Kosten": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Porto": {
|
"Porto": {
|
||||||
"account_number": "4910",
|
"account_number": "4910",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Telekom": {
|
"Telekom": {
|
||||||
"account_number": "4920",
|
"account_number": "4920",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Mobilfunk D2": {
|
"Mobilfunk D2": {
|
||||||
"account_number": "4921",
|
"account_number": "4921",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Internet": {
|
"Internet": {
|
||||||
"account_number": "4922",
|
"account_number": "4922",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"B\u00fcrobedarf": {
|
"Bürobedarf": {
|
||||||
"account_number": "4930",
|
"account_number": "4930",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Zeitschriften, B\u00fccher": {
|
"Zeitschriften, Bücher": {
|
||||||
"account_number": "4940",
|
"account_number": "4940",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Fortbildungskosten": {
|
"Fortbildungskosten": {
|
||||||
"account_number": "4945",
|
"account_number": "4945",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Buchf\u00fchrungskosten": {
|
"Buchführungskosten": {
|
||||||
"account_number": "4955",
|
"account_number": "4955",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Abschlu\u00df- u. Pr\u00fcfungskosten": {
|
"Abschluß- u. Prüfungskosten": {
|
||||||
"account_number": "4957",
|
"account_number": "4957",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Nebenkosten des Geldverkehrs": {
|
"Nebenkosten des Geldverkehrs": {
|
||||||
"account_number": "4970",
|
"account_number": "4970",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Werkzeuge und Kleinger\u00e4te": {
|
"Werkzeuge und Kleingeräte": {
|
||||||
"account_number": "4985",
|
"account_number": "4985",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Zinsaufwendungen": {
|
"Zinsaufwendungen": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten": {
|
"Zinsaufwendungen für kurzfristige Verbindlichkeiten": {
|
||||||
"account_number": "2110",
|
"account_number": "2110",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
},
|
},
|
||||||
"Zinsaufwendungen f\u00fcr KFZ Finanzierung": {
|
"Zinsaufwendungen für KFZ Finanzierung": {
|
||||||
"account_number": "2121",
|
"account_number": "2121",
|
||||||
"account_type": "Expense Account"
|
"account_type": "Expense Account"
|
||||||
}
|
}
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Anfangsbestand 9": {
|
"Anfangsbestand 9": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"root_type": "Equity",
|
"root_type": "Equity",
|
||||||
"Saldenvortragskonten": {
|
"Saldenvortragskonten": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Saldenvortrag Sachkonten": {
|
"Saldenvortrag Sachkonten": {
|
||||||
"account_number": "9000"
|
"account_number": "9000"
|
||||||
},
|
},
|
||||||
"Saldenvortr\u00e4ge Debitoren": {
|
"Saldenvorträge Debitoren": {
|
||||||
"account_number": "9008"
|
"account_number": "9008"
|
||||||
},
|
},
|
||||||
"Saldenvortr\u00e4ge Kreditoren": {
|
"Saldenvorträge Kreditoren": {
|
||||||
"account_number": "9009"
|
"account_number": "9009"
|
||||||
}
|
}
|
||||||
}
|
}
|
||||||
},
|
},
|
||||||
"Privatkonten 1": {
|
"Privatkonten 1": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"root_type": "Equity",
|
"root_type": "Equity",
|
||||||
"Privatentnahmen/-einlagen": {
|
"Privatentnahmen/-einlagen": {
|
||||||
"is_group": 1,
|
"is_group": 1,
|
||||||
"Privatentnahme allgemein": {
|
"Privatentnahme allgemein": {
|
||||||
"account_number": "1800"
|
"account_number": "1800"
|
||||||
},
|
},
|
||||||
"Privatsteuern": {
|
"Privatsteuern": {
|
||||||
"account_number": "1810"
|
"account_number": "1810"
|
||||||
},
|
},
|
||||||
"Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {
|
"Sonderausgaben beschränkt abzugsfähig": {
|
||||||
"account_number": "1820"
|
"account_number": "1820"
|
||||||
},
|
},
|
||||||
"Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig": {
|
"Sonderausgaben unbeschränkt abzugsfähig": {
|
||||||
"account_number": "1830"
|
"account_number": "1830"
|
||||||
},
|
},
|
||||||
"Au\u00dfergew\u00f6hnliche Belastungen": {
|
"Außergewöhnliche Belastungen": {
|
||||||
"account_number": "1850"
|
"account_number": "1850"
|
||||||
},
|
},
|
||||||
"Privateinlagen": {
|
"Privateinlagen": {
|
||||||
"account_number": "1890"
|
"account_number": "1890"
|
||||||
}
|
}
|
||||||
}
|
}
|
||||||
}
|
}
|
||||||
}
|
}
|
||||||
}
|
}
|
||||||
|
|||||||
Loading…
x
Reference in New Issue
Block a user