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Annotation of pta/accounts.example.en, Revision 1.1

1.1     ! schwarze    1: # $Id$
        !             2: #
        !             3: # Extracts from the German standard account systen SKR04
        !             4: #
        !             5: # This file is in the public domain because it contains only
        !             6: # widely known public knowledge and the particular textual form
        !             7: # fails to meet any threshold of originality.
        !             8: # Translated by Ingo Schwarze to English in 2020,
        !             9: # who released the translation into the public domain, too.
        !            10: #
        !            11: 0215 A  real estate: parcels of land
        !            12: 0230 A  real estate: buildings
        !            13: 0440 A  machinery
        !            14: 0520 A  cars
        !            15: 0620 A  tools
        !            16: 0650 A  office equuipment
        !            17: 0670 A  low-value assets
        !            18: 0910 A  securities
        !            19: 1200 A  accoounts receivable
        !            20: 1350 A  deposits
        !            21: 1360 A  lending
        !            22: 1370 A  items in transit
        !            23: 1400 A  value added tax on input
        !            24: 1420 A  value added tax receivable
        !            25: 1600 A  cash
        !            26: 1800 A  bank account
        !            27: 1900 A  prepaid expenses
        !            28: 2000 Q  equity
        !            29: 2100 Q  private deposits
        !            30: 3000 L  accrued liabilities
        !            31: 3100 L  bonds
        !            32: 3150 L  amounts owed to credit institutions
        !            33: 3250 L  advances received
        !            34: 3300 L  accounts payable
        !            35: 3700 L  tax liabilities
        !            36: 3800 L  value added tax received
        !            37: 3900 L  accrued expenses
        !            38: 4185 R  sales revenue of small business, tax-free
        !            39: 4300 R  sales revenue 7% VAT
        !            40: 4400 R  sales revenue 19% VAT
        !            41: 4830 R  other operating income
        !            42: 4844 R  proceeds of sales of tangible assets with book profit
        !            43: 4851 R  proceeds of sales of financial assets with book profit
        !            44: 4855 R  disposal of tangible assets with book profit
        !            45: 4857 R  disposal of financial assets with book profit
        !            46: 4930 R  revenue from the release of provisions
        !            47: 4952 R  revenue from the reduction of liabilities
        !            48: 4970 R  insurance compensations
        !            49: 5100 X  purchase of raw materials and supplies
        !            50: 5300 X  purchase of goods
        !            51: 5770 X  discounts received
        !            52: 5900 X  outside services
        !            53: 6010 X  wages
        !            54: 6110 X  statutory social expenses
        !            55: 6220 X  amortization of tangible assets
        !            56: 6260 X  immediate writeoff of low-valued assets
        !            57: 6280 X  loss on bad debts
        !            58: 6305 X  cost of premises
        !            59: 6310 X  rent
        !            60: 6320 X  heating
        !            61: 6325 X  gas, electricity, water
        !            62: 6390 X  donations, not tax-deductible
        !            63: 6391 X  donations for scientific and cultural purposes
        !            64: 6392 X  charitable donations
        !            65: 6393 X  tax-deductible donations
        !            66: 6400 X  insurance premiums
        !            67: 6420 X  association fees
        !            68: 6430 X  excise dues
        !            69: 6470 X  repairs of business equipment
        !            70: 6595 X  external vehicle costs
        !            71: 6600 X  advertising expenses
        !            72: 6640 X  entertainment expenses
        !            73: 6673 X  business travel costs
        !            74: 6880 X  accomodation expenses during business travel
        !            75: 6710 X  packing materials
        !            76: 6800 X  postage
        !            77: 6805 X  telephone
        !            78: 6810 X  internet
        !            79: 6815 X  office supplies
        !            80: 6820 X  professional literature
        !            81: 6821 X  training costs
        !            82: 6825 X  legal and professional fees
        !            83: 6827 X  costs of the annual statement of accounts and auditing
        !            84: 6830 X  accounting costs
        !            85: 6845 X  tools and small equipment
        !            86: 6850 X  other operating requirements
        !            87: 6855 X  costs of monetary transactions
        !            88: 6859 X  costs of waste disposal
        !            89: 6880 X  costs of currency conversion
        !            90: 6884 X  proceeds of sales of tangible assets with book loss
        !            91: 6851 X  proceeds of sales of financial assets with book loss
        !            92: 6895 X  disposal of tangible assets with book loss
        !            93: 6857 X  disposal of financial assets with book loss
        !            94: 7020 R  interest and dividend yield of securities
        !            95: 7110 R  interest earned
        !            96: 7200 X  amortozation of financial assets
        !            97: 7300 X  interest paid
        !            98: 7600 X  corporate income tax
        !            99: 7610 X  local business tax
        !           100: 7630 X  capital yield tax 25%
        !           101: 7633 X  solidarity surcharge on capital yield tax
        !           102: 9000 Q  opening balance