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Annotation of pta/accounts.example.en, Revision 1.2

1.2     ! schwarze    1: # $Id: accounts.example.en,v 1.1 2020/09/27 14:35:34 schwarze Exp $
1.1       schwarze    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
1.2     ! schwarze   16: 0650 A  office equipment
1.1       schwarze   17: 0670 A  low-value assets
                     18: 0910 A  securities
1.2     ! schwarze   19: 1200 A  accounts receivable
1.1       schwarze   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
1.2     ! schwarze   74: 6880 X  accommodation expenses during business travel
1.1       schwarze   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
1.2     ! schwarze   96: 7200 X  amortization of financial assets
1.1       schwarze   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