<?xml version="1.0" encoding="ISO-8859-15"?>
<gnc-account-example>
    <gnc-act:title>
      Kontenrahmen SKR03
    </gnc-act:title>
    <gnc-act:short-description>
      Standardkontenrahmen SKR03
    </gnc-act:short-description>
    <gnc-act:long-description>
      Beta Version des Kontenrahmes SKR03 zum Erweitern und Umstrukturieren. Der Kontenrahmen sollte den eigenen Bedürfnissen angepasst werden was Struktur und Kontenbezeichnungen angeht. WICHTIG!: Die Privatkonten fließen nicht in die Berechnung des Berichtes Bilanz, sind jedoch im Bericht Bilanz aufgeführt. Die im Bericht Bilanz aufgeführte Passiva "Gewinnrücklagen" gibt den Saldo der GuV aus. Die Anlage dieses Kontenrahmens wurde von der Firma LiHAS - Linuxhaus Stuttgart - unterstützt.
    </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">1972cce2e2364f95b2b0bc014502661d</act:id>
  <act:type>ROOT</act:type>
  <act:commodity-scu>0</act:commodity-scu>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aktiva</act:name>
  <act:id type="guid">fc3b1f110a6686f3d40bb0c41c0f8de0</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Aktiva</act:description>
  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Anlage- u. Kapitalkonten 0</act:name>
  <act:id type="guid">27356188a1963c1dbf943022441d095f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0027 EDV-Software</act:name>
  <act:id type="guid">8275e7a0b489940a2ba993f9019a898f</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:slots>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0410 Geschäftsausstattung</act:name>
  <act:id type="guid">a588283077bd935dede66d13b2ee478f</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>0410</act:code>
  <act:slots>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0420 Büroeinrichtung</act:name>
  <act:id type="guid">573063d23b81fe3f9917d80fe6cc41e7</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>0420</act:code>
  <act:slots>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0565 Dahrlehn</act:name>
  <act:id type="guid">bd74fcb2d15fc7540ecc5ba8f27cbf48</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>0565</act:code>
  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0210 Maschinen</act:name>
  <act:id type="guid">904b262e6f84659046267cad87ac5e90</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>0210</act:code>
  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0400 Betriebsausstattung</act:name>
  <act:id type="guid">910d6c057660045a9958fb5a57ffc899</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>0400</act:code>
  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0430 Ladeneinrichtung</act:name>
  <act:id type="guid">2876b41c069107076e7a18ec39bf4f9c</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>0430</act:code>
  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Finanzkonten 1</act:name>
  <act:id type="guid">1b13a7614b5e84b0778963995e20d897</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1100 Postbank</act:name>
  <act:id type="guid">9fe8d61dac9cf62b3f12e6c71a4385b2</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>1100</act:code>
  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1200 Bankkonto</act:name>
  <act:id type="guid">875ec51cd332f3b75c15a2a9ca309ebd</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>1200</act:code>
  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1590 Durchlaufende Posten</act:name>
  <act:id type="guid">f048cb49a135a298d5df958a4c63ba22</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>1590</act:code>
  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1371 Gewinnermittlung §4/3 nicht Ergebniswirksam</act:name>
  <act:id type="guid">58c8b84a785d7feac255d381943076df</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>1371</act:code>
  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1571 Abziehbare VSt. 7%</act:name>
  <act:id type="guid">7edc3c319713c53035b3e439ccec5e2b</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>1571</act:code>
  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1575 Abziehbare VSt. 16%</act:name>
  <act:id type="guid">507b25d5d47d57ba115929b70a32fa5e</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>1575</act:code>
  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1576 Abziehbare VStr. nach §13b UStG 16%</act:name>
  <act:id type="guid">ac0fb64d0cfc2b88444527ce8c8682fe</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>1576</act:code>
  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1400 Ford. a. Lieferungen und Leistungen</act:name>
  <act:id type="guid">2fe36b4ddde053387e42aa893a94b91b</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>1400</act:code>
  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wareneingangs- u. Bestandskonten 3</act:name>
  <act:id type="guid">a26df9927a82bcb58a1facb4cde6f221</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3120 Leistungen §13b UStG 16% Vorsteuer, 16% Umsatzsteuer</act:name>
  <act:id type="guid">39c180a4e3647d347ebc3e16e984372b</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>3120</act:code>
  <act:parent type="guid">a26df9927a82bcb58a1facb4cde6f221</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3400 Wareneingang VSt. 16%</act:name>
  <act:id type="guid">01e4b246665a54d40466ba88f5d1d34e</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>3400</act:code>
  <act:slots>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a26df9927a82bcb58a1facb4cde6f221</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Passiva</act:name>
  <act:id type="guid">845b29bc14787bded30488e8d51eec0b</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>Passiva</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzsteuer</act:name>
  <act:id type="guid">dea7f32e6a447d2d1cd7048932c98265</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:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">845b29bc14787bded30488e8d51eec0b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1771 Umsatzsteuer 7%</act:name>
  <act:id type="guid">d699c440f7817339d2fe60dd875520b6</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>1771</act:code>
  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1775 Umsatzsteuer 16%</act:name>
  <act:id type="guid">55a2876edef147ed7631486de4af558c</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>1775</act:code>
  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1780 Umsatzsteuer-Vorauszahlung</act:name>
  <act:id type="guid">4b5e1c2b17024a7721d0955c9f140dd6</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>1780</act:code>
  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1781 Umsatzsteuer-Vorauszahlung 1/11</act:name>
  <act:id type="guid">08793cd11dfca23d7b435a7338db02da</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>1781</act:code>
  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1786 Umsatzsteuer § 13b UStG 16%</act:name>
  <act:id type="guid">8e1583dfe60365b756f5365741250001</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>1786</act:code>
  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1790 Umsatzsteuer Vorjahr</act:name>
  <act:id type="guid">635fe36261db8b9beda522420f564028</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>1790</act:code>
  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1791 Umsatzsteuer frühere Jahre</act:name>
  <act:id type="guid">b2d79b416fee27d4d6a38643f6ad0d45</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>1791</act:code>
  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten</act:name>
  <act:id type="guid">a31fca8b7c5eb2cb0111f1f97696ac93</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:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">845b29bc14787bded30488e8d51eec0b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1600 Verblk. aus Lieferungen u. Leistungen</act:name>
  <act:id type="guid">1bf9f2675a36b278adcf6da68a7e4cbe</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>1600</act:code>
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  <act:code>4390</act:code>
  <act:parent type="guid">709bf14d69164a6c2a48e6c0e13ece37</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4396 steuerlich abzugsfähige Verspätungszuschläge und Zwandsgelder</act:name>
  <act:id type="guid">0c73c5dc5e72bb4962b83ddc85991101</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>4396</act:code>
  <act:parent type="guid">709bf14d69164a6c2a48e6c0e13ece37</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Werbe-/Reisekosten</act:name>
  <act:id type="guid">a657ade965a1429d44d830d3832bf9aa</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4610 Werbekosten</act:name>
  <act:id type="guid">2d90f835fcb74d7a77b4a2a2b40c777a</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>4610</act:code>
  <act:parent type="guid">a657ade965a1429d44d830d3832bf9aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4653 Aufmerksamkeiten</act:name>
  <act:id type="guid">790770c5f93cff7d585bca1627446716</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>4653</act:code>
  <act:parent type="guid">a657ade965a1429d44d830d3832bf9aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4665 nicht abzugsfähige Betriebsausg. aus Werbe-, Repräs.- u. Reisekosten</act:name>
  <act:id type="guid">235a6225c2c7d2ffa865345e78cae283</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>4665</act:code>
  <act:parent type="guid">a657ade965a1429d44d830d3832bf9aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4670 Reisekosten Unernehmer</act:name>
  <act:id type="guid">dda3ae53573975cd05fab1d3cdf40806</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>4670</act:code>
  <act:parent type="guid">a657ade965a1429d44d830d3832bf9aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>verschiedene Kosten</act:name>
  <act:id type="guid">d0c00095e4b00f9f25253307be05e885</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4910 Porto</act:name>
  <act:id type="guid">b84666b6b2d17f4be4a2cc15e595b30d</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>4910</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4920 Telekom</act:name>
  <act:id type="guid">892bb0974aa6c422f63b5df5354e8f7f</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>4920</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4921 Mobilfunk D2</act:name>
  <act:id type="guid">20a13b07d90c5b385e78190525439aa2</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>4921</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4922 Internet</act:name>
  <act:id type="guid">4d57d9103ab150ad4f01bc7a918fd0cc</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>4922</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4930 Bürobedarf</act:name>
  <act:id type="guid">ac4d7c452835096c373f1a94dc3104f4</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>4930</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4940 Zeitschriften, Bücher</act:name>
  <act:id type="guid">1bac306450e7bc0619e42c11ab791204</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>4940</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4945 Fortbildungskosten</act:name>
  <act:id type="guid">6be35acc206b144ee23c07086bc7a856</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>4945</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4955 Buchführungskosten</act:name>
  <act:id type="guid">25afa584627e0c0e8681bd8a82a77d14</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>4955</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4957 Abschluß- u. Prüfungskosten</act:name>
  <act:id type="guid">bf093094a55c036a193357ebcafcab67</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>4957</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4970 Nebenkosten des Geldverkehrs</act:name>
  <act:id type="guid">4f476c9b65684d56630db45690b9d4fc</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>4970</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4985 Werkzeuge und Kleingeräte</act:name>
  <act:id type="guid">a5b36148c3fc06080973a5d25f28225b</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>4985</act:code>
  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Zinsaufwendungen</act:name>
  <act:id type="guid">8d2641f8bbc41aa863274bb496002f3e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2110 Zinsaufwendungen für kurzfristige Verbindlichkeiten</act:name>
  <act:id type="guid">2d20e36f8abb4e366c8e3e2783bdafab</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>2110</act:code>
  <act:parent type="guid">8d2641f8bbc41aa863274bb496002f3e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2121 Zinsaufwendungen für KFZ Finanzierung</act:name>
  <act:id type="guid">17651501792b93b06832634462ddddae</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>2121</act:code>
  <act:parent type="guid">8d2641f8bbc41aa863274bb496002f3e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Anfangsbestand 9</act:name>
  <act:id type="guid">2d4eb2e0ef3bab0ac50b87c84babcf5d</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Saldenvortragskonten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Saldenvortragskonten</act:name>
  <act:id type="guid">26c3f10c1c7621661c1b813d6141280d</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2d4eb2e0ef3bab0ac50b87c84babcf5d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>9000 Saldenvortrag Sachkonten</act:name>
  <act:id type="guid">fa346eee1add66248bff420aafeebebb</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9000</act:code>
  <act:parent type="guid">26c3f10c1c7621661c1b813d6141280d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>9008 Saldenvorträge Debitoren</act:name>
  <act:id type="guid">1f36ecbf065faa2b25a0749ceee72efa</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9008</act:code>
  <act:parent type="guid">26c3f10c1c7621661c1b813d6141280d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>9009 Saldenvorträge Kreditoren</act:name>
  <act:id type="guid">a6c754f12d0b9129790d9f52c5361778</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9009</act:code>
  <act:parent type="guid">26c3f10c1c7621661c1b813d6141280d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Privatkonten 1</act:name>
  <act:id type="guid">1888a7d2fbbdede8446090a31651565f</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Privatentnahmen/-einlagen</act:name>
  <act:id type="guid">b9ae1b059749ea81c757a9adad39db1b</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1888a7d2fbbdede8446090a31651565f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1800 Privatentnahme allgemein</act:name>
  <act:id type="guid">0e6b8f9c973149c8d1c00e40919e9e21</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1800</act:code>
  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1810 Privatsteuern</act:name>
  <act:id type="guid">fff2b92b43dc9d9690a7e5c365d2baf6</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1810</act:code>
  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1820 Sonderausgaben beschränkt abzugsfähig</act:name>
  <act:id type="guid">5c008564ba99d0dfe6f20166adde5e6c</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1820</act:code>
  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1830 Sonderausgaben unbeschränkt abzugsfähig</act:name>
  <act:id type="guid">d89a53718b4753ac5407b38ab43f1339</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1830</act:code>
  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1850 Außergewöhnliche Belastungen</act:name>
  <act:id type="guid">ab2c3c1b68e9c21ca3bce32c729c5cdc</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1850</act:code>
  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1890 Privateinlagen</act:name>
  <act:id type="guid">4057a69542c170211849f7705354aadb</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1890</act:code>
  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
</gnc:account>
</gnc-account-example>

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