# $Id: accounts.example.en,v 1.3 2020/10/04 13:50:48 schwarze Exp $ # # Extracts from the German standard account system SKR04 # # This file is in the public domain because it contains only # widely known public knowledge and the particular textual form # fails to meet any threshold of originality. # Translated by Ingo Schwarze to English in 2020, # who released the translation into the public domain, too. # 0215 A real estate: parcels of land 0230 A real estate: buildings 0440 A machinery 0520 A cars 0620 A tools 0650 A office equipment 0670 A low-value assets 0910 A securities 1200 A accounts receivable 1350 A deposits 1360 A lending 1370 A items in transit 1400 A value added tax on input 1420 A value added tax receivable 1600 A cash 1800 A bank account 1900 A prepaid expenses 2000 Q equity 2100 Q private deposits 3000 L accrued liabilities 3100 L bonds 3150 L amounts owed to credit institutions 3250 L advances received 3300 L accounts payable 3700 L tax liabilities 3800 L value added tax received 3900 L accrued expenses 4185 R sales revenue of small business, tax-free 4300 R sales revenue 7% VAT 4400 R sales revenue 19% VAT 4830 R other operating income 4844 R proceeds of sales of tangible assets with book profit 4851 R proceeds of sales of financial assets with book profit 4855 R disposal of tangible assets with book profit 4857 R disposal of financial assets with book profit 4930 R revenue from the release of provisions 4952 R revenue from the reduction of liabilities 4970 R insurance compensations 5100 X purchase of raw materials and supplies 5300 X purchase of goods 5770 X discounts received 5900 X outside services 6010 X wages 6110 X statutory social expenses 6220 X amortization of tangible assets 6260 X immediate writeoff of low-valued assets 6280 X loss on bad debts 6305 X cost of premises 6310 X rent 6320 X heating 6325 X gas, electricity, water 6390 X donations, not tax-deductible 6391 X donations for scientific and cultural purposes 6392 X charitable donations 6393 X tax-deductible donations 6400 X insurance premiums 6420 X association fees 6430 X excise dues 6470 X repairs of business equipment 6595 X external vehicle costs 6600 X advertising expenses 6640 X entertainment expenses 6673 X business travel costs 6880 X accommodation expenses during business travel 6710 X packing materials 6800 X postage 6805 X telephone 6810 X internet 6815 X office supplies 6820 X professional literature 6821 X training costs 6825 X legal and professional fees 6827 X costs of the annual statement of accounts and auditing 6830 X accounting costs 6845 X tools and small equipment 6850 X other operating requirements 6855 X costs of monetary transactions 6859 X costs of waste disposal 6880 X costs of currency conversion 6884 X proceeds of sales of tangible assets with book loss 6851 X proceeds of sales of financial assets with book loss 6895 X disposal of tangible assets with book loss 6857 X disposal of financial assets with book loss 7020 R interest and dividend yield of securities 7110 R interest earned 7200 X amortization of financial assets 7300 X interest paid 7600 X corporate income tax 7610 X local business tax 7630 X capital yield tax 25% 7633 X solidarity surcharge on capital yield tax 9000 Q opening balance