951 lines
56 KiB
CSV
951 lines
56 KiB
CSV
"id","code","name","account_type","account_class"
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"0010","0010","Aufwendungen für das Ingangsetzen eines Betriebes","1","0"
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"0011","0011","Aufwendungen für das Ingangsetzen eines Betriebes ig. Erwerb","1","0"
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"0019","0019","Kumulierte Abschreibungen für das Ingangsetzen eines Betriebes","1","0"
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"0020","0020","Aufwendungen für das Erweitern eines Betriebes","1","0"
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"0021","0021","Aufwendungen für das Erweitern eines Betriebes ig. Erwerb","1","0"
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"0029","0029","Kumulierte Abschreibungen für das Erweitern eines Betriebes","1","0"
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"0100","0100","Konzessionen","1","0"
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"0101","0101","Konzessionen ig. Erwerb","1","0"
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"0109","0109","Kumulierte Abschreibungen für Konzessionen","1","0"
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"0110","0110","Patentrechte","1","0"
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"0111","0111","Patentrechte ig. Erwerb","1","0"
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"0112","0112","Lizenzen","1","0"
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"0113","0113","Lizenzen ig. Erwerb","1","0"
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"0119","0119","Kumulierte Abschreibungen für Lizenzen und Patentrechte","1","0"
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"0120","0120","Software","1","0"
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"0121","0121","Software ig. Erwerb","1","0"
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"0129","0129","Kumulierte Abschreibungen für Software","1","0"
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"0130","0130","Marken","1","0"
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"0131","0131","Warenzeichen","1","0"
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"0132","0132","Musterschutzrechte","1","0"
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"0133","0133","Sonstige Urheberrechte","1","0"
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"0134","0134","Marken, Warenzeichen, Musterschutzrechte, sonstige Urheberrechte ig. Erwerb","1","0"
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"0140","0140","Pacht- und Mietrechte","1","0"
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"0141","0141","Pacht- und Mietrechte ig. Erwerb","1","0"
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"0149","0149","Kumulierte Abschreibungen für gewerbliche Schutzrechte, ähnlich","1","0"
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"0150","0150","Geschäfts(Firmen)wert","1","0"
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"0151","0151","Geschäfts(Firmen)wert ig. Erwerb","1","0"
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"0159","0159","Kumulierte Abschreibungen für Geschäfts(Firmen)-wert","1","0"
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"0160","0160","Umgründungsmehrwert (immaterielles Anlagevermögen)","1","0"
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"0169","0169","Kumulierte Abschreibungen für Umgründungsmehrwert (immaterielles Anlagevermögen)","1","0"
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"0170","0170","Unterschiedsbetrag Kapitalkonsolidierung","1","0"
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"0179","0179","Kumulierte Abschreibungen für Unterschiedsbetrag Kapitalkonsolidierung","1","0"
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"0180","0180","Geleistete Anzahlungen für immaterielles Vermögen","1","0"
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"0200","0200","Unbebaute Grundstücke","1","0"
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"0205","0205","Grundstücke mit Substanzverzehr","1","0"
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"0210","0210","Bebaute Grundstücke (Grundwert)","1","0"
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"0219","0219","Kumulierte Abschreibungen für Grundstücke","1","0"
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"0220","0220","Grundstücksgleiche Rechte","1","0"
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"0229","0229","Kumulierte Abschreibungen für grundstücksgleiche Rechte","1","0"
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"0300","0300","Betriebs- und Geschäftsgebäude auf eigenem Grund","1","0"
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"0301","0301","Betriebs- und Geschäftsgebäude auf eigenem Grund ig. Erwerb","1","0"
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"0310","0310","Wohn- und Sozialgebäude auf eigenem Grund","1","0"
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"0311","0311","Wohn- und Sozialgebäude auf eigenem Grund ig. Erwerb","1","0"
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"0320","0320","Betriebs- und Geschäftsgebäude auf fremden Grund","1","0"
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"0321","0321","Betriebs- und Geschäftsgebäude auf fremden Grund ig. Erwerb","1","0"
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"0330","0330","Wohn- und Sozialgebäude auf fremden Grund","1","0"
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"0331","0331","Wohn- und Sozialgebäude auf fremden Grund ig. Erwerb","1","0"
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"0340","0340","Grundstückseinrichtungen auf eigenem Grund","1","0"
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"0341","0341","Grundstückseinrichtungen auf eigenem Grund ig. Erwerb","1","0"
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"0349","0349","Kumulierte Abschreibungen für Gebäude auf eigenem Grund","1","0"
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"0350","0350","Grundstückseinrichtungen auf fremden Grund","1","0"
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"0351","0351","Grundstückseinrichtungen auf fremden Grund ig. Erwerb","1","0"
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"0359","0359","Kumulierte Abschreibungen für Gebäude auf fremden Grund","1","0"
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"0360","0360","Bauliche Investitionen in fremden Betriebsgebäuden","1","0"
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"0361","0361","Bauliche Investitionen in fremden Betriebsgebäuden ig. Erwerb","1","0"
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"0370","0370","Bauliche Investitionen in fremden Wohngebäuden","1","0"
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"0371","0371","Bauliche Investitionen in fremden Wohngebäuden ig. Erwerb","1","0"
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"0379","0379","Kumulierte Abschreibungen für Einbauten in fremden Gebäuden","1","0"
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"0400","0400","Fertigungsmaschinen","1","0"
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"0401","0401","Fertigungsmaschinen ig. Erwerb","1","0"
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"0410","0410","Antriebsmaschinen","1","0"
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"0411","0411","Antriebsmaschinen ig. Erwerb","1","0"
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"0420","0420","Energieversorgungsanlagen","1","0"
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"0421","0421","Energieversorgungsanlagen ig. Erwerb","1","0"
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"0430","0430","Transportanlagen","1","0"
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"0431","0431","Transportanlagen ig. Erwerb","1","0"
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"0439","0439","Kumulierte Abschreibungen für technische Anlagen","1","0"
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"0440","0440","Sonstige Maschinen und maschinelle Anlagen","1","0"
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"0441","0441","Sonstige Maschinen und maschinelle Anlagen ig. Erwerb","1","0"
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"0500","0500","Maschinenwerkzeuge","1","0"
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"0501","0501","Maschinenwerkzeuge ig. Erwerb","1","0"
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"0510","0510","Allgemeine Werkzeuge und Handwerkzeuge","1","0"
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"0511","0511","Allgemeine Werkzeuge und Handwerkzeuge ig. Erwerb","1","0"
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"0520","0520","Vorrichtungen, Formen, Modelle","1","0"
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"0521","0521","Vorrichtungen, Formen, Modelle ig. Erwerb","1","0"
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"0530","0530","Andere Erzeugungshilfsmittel","1","0"
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"0531","0531","Andere Erzeugungshilfsmittel ig. Erwerb","1","0"
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"0540","0540","Hebezeuge und Montageanlagen","1","0"
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"0541","0541","Hebezeuge und Montageanlagen ig. Erwerb","1","0"
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"0550","0550","Geringwertige Vermögensgegenstände (GWG), soweit im Erzeugungsprozess verwendet (Maschinen)","1","0"
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"0551","0551","Geringwertige Vermögensgegenstände (GWG), soweit im Erzeugungsprozess verwendet (Maschinen) ig. Erwerb","1","0"
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"0555","0555","Festwert Maschinen","1","0"
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"0556","0556","Festwert Maschinen ig. Erwerb","1","0"
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"0559","0559","Kumulierte Abschreibungen für Maschinen","1","0"
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"0600","0600","Beheizungs- und Beleuchtungsanlagen","1","0"
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"0601","0601","Beheizungs- und Beleuchtungsanlagen ig. Erwerb","1","0"
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"0605","0605","Betriebs- und Geschäftsausstattung","1","0"
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"0606","0606","Betriebs- und Geschäftsausstattung ig. Erwerb","1","0"
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"0610","0610","Nachrichten- und Kontrollanlagen","1","0"
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"0611","0611","Nachrichten- und Kontrollanlagen ig. Erwerb","1","0"
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"0612","0612","Andere Anlagen","1","0"
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"0613","0613","Andere Anlagen ig. Erwerb","1","0"
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"0620","0620","Büromaschinen, EDV-Anlagen","1","0"
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"0621","0621","Büromaschinen, EDV-Anlagen ig. Erwerb","1","0"
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"0630","0630","PKW","1","0"
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"0631","0631","PKW ig. Erwerb","1","0"
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"0640","0640","LKW","1","0"
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"0641","0641","LKW ig. Erwerb","1","0"
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"0650","0650","Andere Beförderungsmittel","1","0"
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"0651","0651","Andere Beförderungsmittel ig. Erwerb","1","0"
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"0655","0655","Kumulierte Abschreibungen Fuhrpark","1","0"
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"0659","0659","Kumulierte Abschreibungen andere Anlagen","1","0"
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"0660","0660","Andere Betriebs- und Geschäftsausstattung","1","0"
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"0661","0661","Andere Betriebs- und Geschäftsausstattung ig. Erwerb","1","0"
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"0670","0670","Gebinde","1","0"
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"0671","0671","Gebinde ig. Erwerb","1","0"
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"0680","0680","Geringwertige Vermögensgegenstände (GWG), soweit nicht im Erzeugungsprozess verwendet (Betriebs- und Geschäftsausstattung)","1","0"
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"0681","0681","Geringwertige Vermögensgegenstände (GWG), soweit nicht im Erzeugungsprozess verwendet (Betriebs- und Geschäftsausstattung) ig. Erwerb","1","0"
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"0685","0685","Festwert Betriebs- und Geschäftsausstattung","1","0"
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"0686","0686","Festwert Betriebs- und Geschäftsausstattung ig. Erwerb","1","0"
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"0689","0689","Kumulierte Abschreibungen Betriebs- und Geschäftsausstattung","1","0"
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"0700","0700","Anzahlungen für Sachanlagen 20 %","1","0"
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"0701","0701","Anzahlungen für Sachanlagen 10 %","1","0"
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"0702","0702","Anzahlungen für Sachanlagen 0 %","1","0"
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"0710","0710","Anlagen in Bau","1","0"
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"0711","0711","Anlagen in Bau ig. Erwerb","1","0"
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"0780","0780","Umgründungsmehrwert (Sachanlagen)","1","0"
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"0781","0781","Kumulierte Abschreibungen für Umgründungsmehrwert (Sach-Anlagevermögen)","1","0"
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"0800","0800","Anteile an verbundenen Unternehmen","1","0"
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"0810","0810","Beteiligungen an Gemeinschaftsunternehmen, Kapitalgesellschaften","1","0"
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"0820","0820","Beteiligungen an angeschlossenen (assoziierten) Unternehmen, Personengesellschaften","1","0"
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"0830","0830","Sonstige Beteiligungen","1","0"
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"0840","0840","Ausleihungen an verbundene Unternehmen","1","0"
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"0850","0850","Ausleihungen an Unternehmen mit denen ein Beteiligungsverhältnis besteht","1","0"
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"0860","0860","Sonstige Ausleihungen","1","0"
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"0862","0862","Ausleihungen an Gesellschafter","1","0"
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"0867","0867","Darlehen","1","0"
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"0870","0870","Anteile an Kapitalgesellschaften ohne Beteiligungscharakter","1","0"
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"0880","0880","Anteile an Personengesellschaften ohne Beteiligungscharakter","1","0"
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"0900","0900","Genossenschaftsanteile ohne Beteiligungscharakter","1","0"
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"0910","0910","Anteile an Investmentfonds","1","0"
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"0920","0920","Festverzinsliche Wertpapiere des Anlagevermögens","1","0"
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"0940","0940","Sonstige Finanzanlagen, Wertrechte","1","0"
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"0950","0950","Umgründungsmehrwert (Finanzanlagen)","1","0"
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"0959","0959","Kumulierte Abschreibungen für Umgründungsmehrwert (Fin.-Anlagevermögen)","1","0"
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"0980","0980","geleistete Anzahlungen für Finanzanlagen","1","0"
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"0990","0990","Kumulierte Anzahlungen","1","0"
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"0995","0995","Eigene Anteile","1","0"
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"0996","0996","Anteile an herrschenden Unternehmen","1","0"
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"0997","0997","Anteile an assoziierten Unternehmen","1","0"
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"1000","1000","Bezugsverrechnung","1","1"
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"1001","1001","Bezugsverrechnung ig. Erwerb","1","1"
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"1100","1100","Rohstoffe","1","1"
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"1101","1101","Rohstoffe ig. Erwerb","1","1"
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"1200","1200","Bezogene Teile","1","1"
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"1201","1201","Bezogene Teile ig. Erwerb","1","1"
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"1300","1300","Hilfsstoffe","1","1"
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"1301","1301","Hilfsstoffe ig. Erwerb","1","1"
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"1350","1350","Betriebsstoffe","1","1"
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"1351","1351","Betriebsstoffe ig. Erwerb","1","1"
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"1360","1360","Heizmaterialvorrat","1","1"
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"1361","1361","Heizmaterialvorrat ig. Erwerb","1","1"
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"1400","1400","Unfertige Erzeugnisse","1","1"
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"1401","1401","Unfertige Erzeugnisse ig. Erwerb","1","1"
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"1500","1500","Fertige Erzeugnisse","1","1"
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"1501","1501","Fertige Erzeugnisse ig. Erwerb","1","1"
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"1600","1600","Waren","1","1"
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"1601","1601","Waren ig. Erwerb","1","1"
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"1700","1700","Noch nicht abrechenbare Leistungen","1","1"
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"1800","1800","Geleistete Anzahlungen auf Vorräte 20 %","1","1"
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"1801","1801","Geleistete Anzahlungen auf Vorräte 10 %","1","1"
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"1803","1803","Geleistete Anzahlungen auf Vorräte 0 %","1","1"
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"1910","1910","Wertberichtigung Rohstoffe","1","1"
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"1920","1920","Wertberichtigung Hilfsstoffe","1","1"
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"1930","1930","Wertberichtigung Betriebstoffe","1","1"
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"1940","1940","Wertberichtigung unfertige Erzeugnisse","1","1"
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"1950","1950","Wertberichtigung fertige Erzeugnisse","1","1"
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"1960","1960","Wertberichtigung Waren","1","1"
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"1970","1970","Wertberichtigung noch nicht abrechenbare Leistungen","1","1"
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"2000","2000","Forderungen aus Lieferungen und Leistungen Inland","1","2"
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"2080","2080","Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland","1","2"
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"2090","2090","Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland","1","2"
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"2100","2100","Forderungen aus Lieferungen und Leistungen Währungsunion","1","2"
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"2130","2130","Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion","1","2"
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"2140","2140","Pauschalwertberichtigungen aus Lieferungen und Leistungen Währungsunion","1","2"
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"2150","2150","Forderungen aus Lieferungen und Leistungen sonstiges Ausland","1","2"
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"2180","2180","Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland","1","2"
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"2190","2190","Pauschalwertberichtigung zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland","1","2"
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"2200","2200","Forderungen gegenüber verbundene Unternehmen","1","2"
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"2201","2201","Andere Forderungen gegenüber verbundenen Unternehmen","1","2"
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"2230","2230","Einzelwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen","1","2"
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"2240","2240","Pauschalwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen","1","2"
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"2250","2250","Forderungen gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht","1","2"
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"2251","2251","Andere Forderungen gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht","1","2"
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"2280","2280","Einzelwertberichtigungen zu Forderungen gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht","1","2"
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"2290","2290","Pauschalwertberichtigungen zu Forderung gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht","1","2"
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"2291","2291","Übrige geleistete Anzahlungen 20 %","1","2"
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"2292","2292","Übrige geleistete Anzahlungen 10 %","1","2"
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"2293","2293","Übrige geleistete Anzahlungen 0 %","1","2"
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"2294","2294","Geleistete Anzahlungen Bau § 19 Abs. 1a","1","2"
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"2295","2295","Lohn- und Gehaltsvorschüsse","1","2"
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"2300","2300","Sonstige Forderungen und Vermögensgegenstände","1","2"
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"2310","2310","Forderungen aus Anlagenabgängen","1","2"
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"2320","2320","Forderungen an Finanzanlagenabgängen","1","2"
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"2330","2330","Sonstige Forderungen Ertragssteuerverrechnung","1","2"
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"2340","2340","Forderungen aus außerordentlichen Erträgen","1","2"
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"2350","2350","Gewährte Zuschüsse","1","2"
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"2470","2470","Eingeforderte, aber noch nicht eingezahlte Einlagen","1","2"
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"2480","2480","Einzelwertberichtigung zu sonstigen Forderungen und Vermögensgegenstände","1","2"
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"2490","2490","Pauschalwertberichtigung zu sonstigen Forderungen und Vermögensgegenstände","1","2"
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"2500","2500","Vorsteuer, Forderungen aus der Abgabenverrechnung","1","2"
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"2501","2501","Vorsteuer aus ig. Erwerb","1","2"
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"2502","2502","Vorsteuer § 19/Art 19 (Reverse Charge)","1","2"
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"2504","2504","Vorsteuer aus Bauleistungen § 19 Abs. 1a","1","2"
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"2505","2505","Vorsteuer § 19 Abs. 1b","1","2"
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"2506","2506","Vorsteuer § 19 Abs. 1c","1","2"
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"2507","2507","Vorsteuer § 19 Abs. 1d","1","2"
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"2509","2509","EUSt (Abgabenart EU) Forderung","1","2"
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"2510","2510","Einfuhrumsatzsteuer","1","2"
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"2511","2511","Vorsteuer Deutschland","1","2"
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"2512","2512","Vorsteuer Italien","1","2"
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"2513","2513","Vorsteuer Frankreich","1","2"
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"2515","2515","VSt-Evidenzkonto für geleistete Anzahlungen","1","2"
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"2517","2517","Vorsteuerberichtigung gem. § 16","1","2"
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|
"2518","2518","Vorsteuer übrige EU-Länder","1","2"
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"2519","2519","Noch nicht fällige EUSt, Vorsteuer","1","2"
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"2520","2520","Noch nicht verrechenbare Vorsteuer","1","2"
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"2530","2530","VSt Pauschalierung gem. § 14 Abs.1 Z 1 (Basispauschalierung)","1","2"
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"2531","2531","VSt pauschal ermittelt: Drogisten, Verordnung BGBl. II Nr. 229/1999","1","2"
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|
"2532","2532","VSt pauschal: Bestimmte Gruppen von Unternehmern, Verordnung BGBl. Nr. 627/1983","1","2"
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"2533","2533","VSt pauschal: Gaststätten- und Beherbergungswesen Verordnung BGBl. II Nr. 227/1999","1","2"
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|
"2534","2534","VSt pauschal: Lebensmitteleinzel- od. Gemischtwarenhändler, Verordnung BGBl. II Nr. 228/1999","1","2"
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|
"2535","2535","VSt pauschal: Handelsvertreter, Verordnung BGBl. II Nr. 95/2000","1","2"
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"2536","2536","VSt pauschal: Künstler und Schriftsteller, Verordnung BGBl. II Nr. 417/2000","1","2"
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"2537","2537","VSt Gebäude","1","2"
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"2538","2538","VSt Kfz","1","2"
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"2540","2540","Vorsteuern § 12/16 bzw. Lieferung neuer Fahrzeuge Art. 2","1","2"
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|
"2541","2541","Davon gem. § 12 Abs. 3 in Verbindung mit Abs. 4 und 5","1","2"
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"2542","2542","Vorsteuerberichtigung gem. § 12 Abs. 10 und 11","1","2"
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"2543","2543","Sonstige Berichtigungen","1","2"
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|
"2560","2560","Vorauszahlung Körperschaftsteuer","1","2"
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|
"2565","2565","Aktivierung Körperschaftsteuer","1","2"
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|
"2570","2570","Forderungen gegenüber Mitglieder (Verein)","1","2"
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|
"2573","2573","Gesellschafterdarlehen","1","2"
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|
"2575","2575","Verrechnungskonto Gesellschafter","1","2"
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|
"2577","2577","Dienstnehmerdarlehen","1","2"
|
|
"2580","2580","Kostenvorschüsse","1","2"
|
|
"2582","2582","Darlehensforderungen","1","2"
|
|
"2584","2584","Kautionen","1","2"
|
|
"2586","2586","Leasing, Depotzahlungen","1","2"
|
|
"2590","2590","Versicherungsaktivierungen","1","2"
|
|
"2600","2600","Eigene Anteile","1","2"
|
|
"2601","2601","Anteile an herrschenden Unternehmen","1","2"
|
|
"2602","2602","Wertberichtigung eigene Anteile","1","2"
|
|
"2610","2610","Anteile an verbundenen Unternehmen","1","2"
|
|
"2612","2612","Wertberichtigung Anteile an verbundene Unternehmen","1","2"
|
|
"2620","2620","Sonstige Anteile","1","2"
|
|
"2630","2630","Sonstige Wertpapiere","1","2"
|
|
"2680","2680","Besitzwechsel, soweit dem Unternehmen nicht die der Ausstellung zugrunde liegenden Forderungen zustehen","1","2"
|
|
"2690","2690","Wertberichtigungen Wertpapiere des Umlaufvermögens","1","2"
|
|
"2700","2700","Kassa","1","2"
|
|
"2730","2730","Postwertzeichen","1","2"
|
|
"2740","2740","Stempelmarken","1","2"
|
|
"2750","2750","Kassenbestände in Fremdwährung","1","2"
|
|
"2780","2780","Schecks in Inlandswährung","1","2"
|
|
"2790","2790","Schecks in Fremdwährung","1","2"
|
|
"2800","2800","Guthaben bei Kreditinstituten (Bankguthaben)","1","2"
|
|
"2880","2880","Telebanking Verrechnungskonto","1","2"
|
|
"2885","2885","Schwebende Geldbewegungen","1","2"
|
|
"2890","2890","Wertberichtigung","1","2"
|
|
"2900","2900","Aktive Rechnungsabgrenzungsposten","1","2"
|
|
"2940","2940","Aktivposten Leasing KFZ","1","2"
|
|
"2950","2950","Disagio","1","2"
|
|
"2960","2960","Unterschiedsbetrag zur gebotenen Pensionsrückstellung","1","2"
|
|
"2970","2970","Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz","1","2"
|
|
"2980","2980","Steuerabgrenzung","1","2"
|
|
"2990","2990","Eventualforderungen","1","2"
|
|
"2999","2999","Eventualforderungen (Schattenkonto)","1","2"
|
|
"3000","3000","Rückstellung für Abfertigungen","2","3"
|
|
"3010","3010","Rückstellung für Pensionen","2","3"
|
|
"3020","3020","Rückstellung für Körperschaftsteuer","2","3"
|
|
"3030","3030","Rückstellung für latente Steuern § 198 Abs. 9 HGB","2","3"
|
|
"3035","3035","Rückstellung für sonstige Steuern","2","3"
|
|
"3040","3040","Rückstellungen für Sonstiges","2","3"
|
|
"3041","3041","Rückstellung für nicht konsumierte Urlaube","2","3"
|
|
"3042","3042","Rückstellung für Sonderzahlungen","2","3"
|
|
"3043","3043","Rückstellung für Jubiläumsgelder","2","3"
|
|
"3044","3044","Rückstellung für Prämien","2","3"
|
|
"3050","3050","Rückstellung für Beratungskosten","2","3"
|
|
"3051","3051","Rückstellung für Wirtschaftstreuhänder-Honorar","2","3"
|
|
"3052","3052","Rückstellung für Prozesskosten","2","3"
|
|
"3060","3060","Rückstellung für Produkthaftung","2","3"
|
|
"3061","3061","Rückstellung für Gewährleistungen","2","3"
|
|
"3070","3070","Rückstellung für Wechselobligo","2","3"
|
|
"3071","3071","Rückstellung für Bürgschaften","2","3"
|
|
"3080","3080","Rückstellung für drohende Verluste schwebende Gelder","2","3"
|
|
"3085","3085","Rückstellung für Erlösminderungen","2","3"
|
|
"3090","3090","Sonstige Rückstellungen außerordentlicher Aufwand","2","3"
|
|
"3100","3100","Anleihen (einschließlich konvertibler)","2","3"
|
|
"3105","3105","Anleihen (konvertibeler)","2","3"
|
|
"3110","3110","Verbindlichkeiten gegenüber Kreditinstituten (Bankverbindlichkeiten)","2","3"
|
|
"3180","3180","Verbindlichkeiten gegenüber Finanzinstituten","2","3"
|
|
"3200","3200","Erhaltene Anzahlungen auf Bestellungen 20 %","2","3"
|
|
"3201","3201","Erhaltene Anzahlungen auf Bestellungen 10 %","2","3"
|
|
"3202","3202","Erhaltene Anzahlungen auf Bestellungen 0 %","2","3"
|
|
"3203","3203","Erhaltene Anzahlungen auf Bestellungen § 19 Abs.1a","2","3"
|
|
"3204","3204","Erhaltene Anzahlungen auf Bestellungen ig. Lieferung","2","3"
|
|
"3205","3205","Anzahlungen nicht von Vorräten absetzbar § 225 Abs. 6 UGB","2","3"
|
|
"3210","3210","Umsatzsteuerevidenzkonto für erhaltene Anzahlungen","2","3"
|
|
"3300","3300","Lieferverbindlichkeiten Inland","2","3"
|
|
"3360","3360","Lieferverbindlichkeiten EU","2","3"
|
|
"3370","3370","Lieferverbindlichkeiten sonstiges Ausland","2","3"
|
|
"3380","3380","Wechselverbindlichkeiten","2","3"
|
|
"3390","3390","Verbindlichkeiten Werkverträge","2","3"
|
|
"3400","3400","Verbindlichkeiten gegenüber verbundenen Unternehmen","2","3"
|
|
"3401","3401","Finanzverbindlichkeiten gegenüber verbundenen Unternehmen","2","3"
|
|
"3440","3440","Verbindlichkeiten gegenüber Unternehmen mit Beteiligung","2","3"
|
|
"3441","3441","Finanzverbindlichkeiten gegenüber Unternehmen mit Beteiligung","2","3"
|
|
"3450","3450","Verbindlichkeiten Zweckbindung (Verein)","2","3"
|
|
"3455","3455","Nachrangiges Genussrechtskapital (Verbindlichkeiten)","2","3"
|
|
"3460","3460","Verbindlichkeiten aus Anlagenzugang","2","3"
|
|
"3470","3470","Verbindlichkeiten aus außerordentlichem Aufwand","2","3"
|
|
"3480","3480","Verbindlichkeiten gegenüber Gesellschaftern","2","3"
|
|
"3481","3481","Gesellschafterdarlehen","2","3"
|
|
"3485","3485","Verrechnung Kommanditisten","2","3"
|
|
"3486","3486","Verrechnung Kommanditisten cash-wirksam","2","3"
|
|
"3490","3490","Einlagen stiller Gesellschafter","2","3"
|
|
"3491","3491","Gewinnanteil stille Gesellschafter","2","3"
|
|
"3492","3492","Verlustanteil stille Gesellschafter","2","3"
|
|
"3493","3493","Entnahmen stille Gesellschafter","2","3"
|
|
"3495","3495","Verbindlichkeiten gegenüber Mitgliedern (Verein)","2","3"
|
|
"3500","3500","Umsatzsteuer, Verbindlichkeiten aus Steuern","2","3"
|
|
"3501","3501","Umsatzsteuer aus ig. Erwerb","2","3"
|
|
"3502","3502","USt § 19/Art 19 (Reverse Charge)","2","3"
|
|
"3503","3503","USt aus im Inland steuerpflichtigen EU-Lieferungen","2","3"
|
|
"3504","3504","Umsatzsteuer Bauleistungen § 19 Abs. 1a","2","3"
|
|
"3505","3505","Umsatzsteuer § 19 Abs. 1b","2","3"
|
|
"3506","3506","Umsatzsteuer § 19 Abs. 1c","2","3"
|
|
"3507","3507","Umsatzsteuer § 19 Abs. 1d","2","3"
|
|
"3509","3509","EUSt (Abgabenart EU) Verbindlichkeiten","2","3"
|
|
"3510","3510","Noch nicht geschuldete USt","2","3"
|
|
"3511","3511","Umsatzsteuer in anderem EU-Land","2","3"
|
|
"3516","3516","Steuerschuld gem. §11 Abs. 12 und 14, § 16 Abs. 2, Art. 7 Abs. 4","2","3"
|
|
"3517","3517","Umsatzsteuerberichtigung § 16","2","3"
|
|
"3520","3520","Umsatzsteuer-Zahllast","2","3"
|
|
"3530","3530","Verrechnung Finanzamt","2","3"
|
|
"3540","3540","Verrechnung Lohnsteuer","2","3"
|
|
"3541","3541","Verrechnung Dienstgeberbeitrag","2","3"
|
|
"3542","3542","Verrechnung Dienstgeberzuschlag","2","3"
|
|
"3550","3550","Verrechnung Kommunalsteuer","2","3"
|
|
"3551","3551","Verrechnung Wiener Dienstgeberabgabe","2","3"
|
|
"3554","3554","Verrechnung Gewerkschaftsbeitrag","2","3"
|
|
"3556","3556","Verrechnung Betriebsratsumlage","2","3"
|
|
"3560","3560","Sonstige kurzfristige Steuern","2","3"
|
|
"3590","3590","Körperschaftsteuer","2","3"
|
|
"3600","3600","Verbindlichkeiten im Rahmen der sozialen Sicherheit","2","3"
|
|
"3610","3610","Arbeitsstiftungen","2","3"
|
|
"3620","3620","Pensions- und Unterstützungskassen","2","3"
|
|
"3630","3630","Übrige Verbindlichkeiten im Rahmen der sozialen Sicherheit","2","3"
|
|
"3640","3640","Verrechnung Löhne und Gehälter","2","3"
|
|
"3650","3650","Verrechnung Bauarbeiter Urlaubskassa BUAK","2","3"
|
|
"3700","3700","Übrige sonstige Verbindlichkeiten","2","3"
|
|
"3750","3750","Darlehen","2","3"
|
|
"3760","3760","Kautionen","2","3"
|
|
"3800","3800","Gewinnausschüttung","2","3"
|
|
"3900","3900","Passive Rechnungsabgrenzungsposten","2","3"
|
|
"3990","3990","Eventualverbindlichkeiten","2","3"
|
|
"3999","3999","Eventualverbindlichkeiten (Schattenkonto)","2","3"
|
|
"4000","4000","Erlöse 20 %","4","4"
|
|
"4010","4010","Erlöse 10 %","4","4"
|
|
"4012","4012","Erlöse 12 %","4","4"
|
|
"4014","4014","Erlöse 14 %","4","4"
|
|
"4016","4016","Erlöse 16 % für Jungholz und Mittelberg","4","4"
|
|
"4019","4019","Erlöse 19 % für Jungholz und Mittelberg","4","4"
|
|
"4030","4030","Erlöse 10 % Zusatzsteuer für pauschalierte land- und forstwirtschaftliche Betriebe","4","4"
|
|
"4031","4031","Erlöse 8 % Zusatzsteuer für pauschalierte land- und forstwirtschaftliche Betriebe","4","4"
|
|
"4050","4050","Erlöse 0 % Ausfuhrlieferungen","4","4"
|
|
"4052","4052","Erlöse 0 % Lohnveredelung","4","4"
|
|
"4054","4054","Erlöse 0 % Personenbeförderung","4","4"
|
|
"4060","4060","Erlöse 0 % Grundstücksumsätze","4","4"
|
|
"4062","4062","Erlöse 0 % Kleinunternehmer","4","4"
|
|
"4064","4064","Übrige steuerfreie Umsätze ohne VSt-Abzug","4","4"
|
|
"4066","4066","Erlöse § 19 Abs. 1b","4","4"
|
|
"4068","4068","Erlöse § 19 Abs. 1c Gas/Elektrizitätslieferung","4","4"
|
|
"4069","4069","Erlöse § 19 Abs. 1d (Schrott, Abfallstoffe)","4","4"
|
|
"4070","4070","Erlöse Bauleistungen 0% § 19 Abs.1a","4","4"
|
|
"4080","4080","Erlöse Teilrechnungen noch nicht fällige USt","4","4"
|
|
"4084","4084","Erlöse Teilrechnungen § 19 Abs. 1a ohne USt","4","4"
|
|
"4090","4090","Leistungen gem. § 109a USt-befreit","4","4"
|
|
"4092","4092","Leistungen gem. § 109a 20%","4","4"
|
|
"4095","4095","Honorare 20%","4","4"
|
|
"4096","4096","Honorare 0 %","4","4"
|
|
"4098","4098","Hausapotheke 20 %","4","4"
|
|
"4100","4100","Erlöse ig. Lieferungen (steuerfrei)","4","4"
|
|
"4110","4110","Erlöse ig. Lieferung Dreiecksgeschäfte","4","4"
|
|
"4111","4111","Erlöse grenzüberschreitende Dienstleistungen","4","4"
|
|
"4120","4120","Erlöse ig. Lieferung Neufahrzeuge Art. 6 Abs. 1","4","4"
|
|
"4200","4200","Erlöse steuerpflichtig in anderem EU-Land","4","4"
|
|
"4210","4210","Nicht steuerbare Auslandsumsätze","4","4"
|
|
"4290","4290","Erlöse 20 % werbeabgabepflichtig 5 %","4","4"
|
|
"4310","4310","Beherbergungserlöse (Gastronomie)","4","4"
|
|
"4350","4350","Mitgliedsbeiträge (Verein)","4","4"
|
|
"4352","4352","Spenden (Verein)","4","4"
|
|
"4353","4353","Gewidmete Spenden (Verein)","4","4"
|
|
"4354","4354","Sonstige Vermögenserwerbe (Verein)","4","4"
|
|
"4356","4356","Öffentliche Zuschüsse (Verein)","4","4"
|
|
"4358","4358","Sonstige Erlöse (Verein)","4","4"
|
|
"4360","4360","Bildung Ausgleichsposten (Verein)","4","4"
|
|
"4362","4362","Auflösung Ausgleichsposten (Verein)","4","4"
|
|
"4364","4364","Umwidmung zweckgebundener Verpflichtungen (Verein)","4","4"
|
|
"4400","4400","Kundenskonto 20 %","4","4"
|
|
"4401","4401","Kundenskonto 10 %","4","4"
|
|
"4402","4402","Kundenskonto 12 %","4","4"
|
|
"4403","4403","Kundenskonto 14 %","4","4"
|
|
"4416","4416","Kundenskonto 16 %","4","4"
|
|
"4419","4419","Kundenskonto 19 %","4","4"
|
|
"4420","4420","Kundenskonto 0 %","4","4"
|
|
"4421","4421","Kundenskonto 0 % Teilrechnungen","4","4"
|
|
"4422","4422","Kundenskonto Bauleistungen § 19 1a","4","4"
|
|
"4423","4423","Kundenskonto ig. Lieferungen","4","4"
|
|
"4424","4424","Kundenskonto ig. Lieferung Dreiecksgeschäft","4","4"
|
|
"4425","4425","Kundenskonto grenzüberschreitende Dienstleistung","4","4"
|
|
"4430","4430","Kundenskonto steuerpflichtig in anderem EU-Land","4","4"
|
|
"4449","4449","Kundenskonto nicht steuerbarer Auslandsumsatz","4","4"
|
|
"4450","4450","Kundenskonto 0 % Ausfuhrlieferung","4","4"
|
|
"4451","4451","Kundenskonto 0 % Lohnveredelung","4","4"
|
|
"4452","4452","Kundenskonto 0 % Personenbeförderung","4","4"
|
|
"4453","4453","Kundenskonto 0 % Kleinunternehmer","4","4"
|
|
"4454","4454","Kundenskonto Art. 6 Abs.1 (Fahrzeuge EU)","4","4"
|
|
"4455","4455","Kundenskonto 0 % Grundstücksumsätze","4","4"
|
|
"4456","4456","Kundenskonto übrige Umsätze ohne VSt-Abzug","4","4"
|
|
"4457","4457","Kundenskonto § 19 Abs. 1b","4","4"
|
|
"4458","4458","Kundenskonto § 19 Abs. 1c","4","4"
|
|
"4459","4459","Kundenskonto § 19 Abs. 1d","4","4"
|
|
"4460","4460","Kundenboni und Rabatte 20 %","4","4"
|
|
"4461","4461","Kundenboni und Rabatte 10 %","4","4"
|
|
"4462","4462","Kundenboni und Rabatte 12 %","4","4"
|
|
"4466","4466","Kundenboni und Rabatte 16 %","4","4"
|
|
"4469","4469","Kundenboni und Rabatte 19 %","4","4"
|
|
"4470","4470","Kundenboni und Rabatte 0 %","4","4"
|
|
"4480","4480","Andere Erlösminderungen 20 %","4","4"
|
|
"4481","4481","Andere Erlösminderungen 10 %","4","4"
|
|
"4482","4482","Andere Erlösminderungen 12 %","4","4"
|
|
"4486","4486","Andere Erlösminderungen 16 %","4","4"
|
|
"4489","4489","Andere Erlösminderungen 19 %","4","4"
|
|
"4490","4490","Andere Erlösminderungen 0 %","4","4"
|
|
"4500","4500","Veränderungen des Bestandes an fertigen Erzeugnissen","4","4"
|
|
"4510","4510","Veränderungen des Bestandes an halbfertigen Erzeugnissen","4","4"
|
|
"4520","4520","Veränderungen des Bestandes an noch nicht abrechenbaren Leistungen","4","4"
|
|
"4580","4580","Andere aktivierte Eigenleistungen","4","4"
|
|
"4600","4600","Erlöse aus dem Abgang von Anlagenvermögen 20 %","4","4"
|
|
"4605","4605","Erlöse aus dem Abgang von Anlagenvermögen 0 % Ausland","4","4"
|
|
"4610","4610","Erlöse aus dem Abgang von Anlagenvermögen 0 % ig. Lieferung","4","4"
|
|
"4630","4630","Erträge aus dem Abgang von Anlagevermögen ausgenommen Finanzanlagen (-)","4","4"
|
|
"4631","4631","Erträge aus dem Abgang von Anlagevermögen ausgenommen Finanzanlagen (+)","4","4"
|
|
"4660","4660","Erträge aus der Zuschreibung zum Anlagevermögen ausgenommen Finanzanlagen","4","4"
|
|
"4700","4700","Erträge aus der Auflösung von Abfertigungsrückstellung","4","4"
|
|
"4701","4701","Erträge aus der Auflösung von Pensionsrückstellung","4","4"
|
|
"4702","4702","Erträge aus der Auflösung von Jubiläumsrückstellung","4","4"
|
|
"4705","4705","Erträge aus der Auflösung von Steuerrückstellung","4","4"
|
|
"4709","4709","Erträge aus der Auflösung von sonstige Rückstellungen","4","4"
|
|
"4800","4800","Übrige betriebliche Erträge 20 %","4","4"
|
|
"4810","4810","Übrige betriebliche Erträge 10 %","4","4"
|
|
"4820","4820","Übrige betriebliche Erträge 12 %","4","4"
|
|
"4826","4826","Übrige betriebliche Erträge 16 %","4","4"
|
|
"4829","4829","Übrige betriebliche Erträge 19 %","4","4"
|
|
"4830","4830","Übrige betriebliche Erträge 0 %","4","4"
|
|
"4831","4831","Übrige betriebliche Erträge nicht steuerbar","4","4"
|
|
"4835","4835","Erträge aus Provisionen","4","4"
|
|
"4840","4840","Patent- und Lizenzerträge","4","4"
|
|
"4850","4850","Miet- und Pachterträge 20 %","4","4"
|
|
"4851","4851","Miet- und Pachterträge 10 %","4","4"
|
|
"4852","4852","Miet- und Pachterträge 0 %","4","4"
|
|
"4855","4855","Nebenerlöse","4","4"
|
|
"4860","4860","Kursgewinn Fremdwährungstransaktion","4","4"
|
|
"4865","4865","Zuwendungen aus öffentlichen Mitteln","4","4"
|
|
"4866","4866","Zuwendungen aus öffentlichen Mitteln 20%","4","4"
|
|
"4867","4867","Zuwendungen aus öffentlichen Mitteln 10%","4","4"
|
|
"4870","4870","Schuldnachlässe 20 %","4","4"
|
|
"4871","4871","Schuldnachlässe 10 %","4","4"
|
|
"4872","4872","Schuldnachlässe 0 %","4","4"
|
|
"4875","4875","Erträge aus der Auflösung Wertberichtigung Forderungen","4","4"
|
|
"4880","4880","Erträge aus Schadenersatz","4","4"
|
|
"4881","4881","Erträge aus Versicherungsvergütungen","4","4"
|
|
"4882","4882","Schadensersatz, Versicherungsvergütung 20 %","4","4"
|
|
"4885","4885","Erträge aus den Zuschreibungen zum Umlaufvermögen","4","4"
|
|
"4900","4900","Eigenverbrauch 20 %","4","4"
|
|
"4901","4901","Eigenverbrauch 10 %","4","4"
|
|
"4902","4902","Eigenverbrauch 12 %","4","4"
|
|
"4903","4903","Eigenverbrauch 0 %","4","4"
|
|
"4940","4940","Privatanteil 20 %","4","4"
|
|
"4941","4941","Privatanteil 10 %","4","4"
|
|
"4942","4942","Privatanteil 0 %","4","4"
|
|
"4943","4943","Privatanteil (nicht steuerbar)","4","4"
|
|
"4980","4980","Sachbezüge 20 %","4","4"
|
|
"4981","4981","Sachbezüge 10 %","4","4"
|
|
"4982","4982","Sachbezüge 12 %","4","4"
|
|
"4983","4983","Sachbezüge 0 %","4","4"
|
|
"4995","4995","Auflösung Sonderposten Investitionszuschuss","4","4"
|
|
"4999","4999","Nicht cash-wirksame übrige betriebliche Erlöse","4","4"
|
|
"5000","5000","Wareneinsatz","3","5"
|
|
"5001","5001","Wareneinsatz 20 %","3","5"
|
|
"5002","5002","Wareneinsatz 10 %","3","5"
|
|
"5003","5003","Wareneinsatz 12 %","3","5"
|
|
"5004","5004","Wareneinsatz 16 %","3","5"
|
|
"5005","5005","Wareneinsatz 18 %","3","5"
|
|
"5006","5006","Wareneinsatz 19 %","3","5"
|
|
"5007","5007","Wareneinsatz 0 %","3","5"
|
|
"5080","5080","Erhaltene Teilrechnungen","3","5"
|
|
"5084","5084","Erhaltene Teilrechnungen § 19 Abs. 1a","3","5"
|
|
"5100","5100","Verbrauch von Rohstoffen","3","5"
|
|
"5200","5200","Verbrauch von bezogenen Fertig- und Einzelteilen","3","5"
|
|
"5300","5300","Verbrauch von Hilfsstoffen","3","5"
|
|
"5310","5310","Wareneinkauf ig. Erwerb 10 %","3","5"
|
|
"5320","5320","Wareneinkauf ig. Erwerb 20 %","3","5"
|
|
"5330","5330","Wareneinkauf ig. Erwerb 0% nach Art. 6 Abs. 2","3","5"
|
|
"5340","5340","Wareneinkauf ig. Erwerb 19 % Jungholz Mittelberg","3","5"
|
|
"5350","5350","Wareneinkauf ig. Erwerb 16 % Jungholz Mittelberg","3","5"
|
|
"5360","5360","Erwerbe nach Art. 3 Abs. 8, die im Mitgliedsstaat des Bestimmungslandes besteuert worden sind","3","5"
|
|
"5370","5370","Erwerbe nach Art. 3 Abs. 8, die gem. Art. 25 Abs. 2 im Inland als besteuert gelten","3","5"
|
|
"5400","5400","Verbrauch von Betriebsstoffen","3","5"
|
|
"5410","5410","Wareneinkauf 20 %","3","5"
|
|
"5411","5411","Wareneinkauf 10 %","3","5"
|
|
"5412","5412","Wareneinkauf 12 %","3","5"
|
|
"5414","5414","Wareneinkauf 16 %","3","5"
|
|
"5415","5415","Wareneinkauf 18 %","3","5"
|
|
"5416","5416","Wareneinkauf 19 %","3","5"
|
|
"5417","5417","Wareneinkauf 0 %","3","5"
|
|
"5440","5440","Bezugskosten","3","5"
|
|
"5441","5441","Bezugskosten ig. Erwerb","3","5"
|
|
"5450","5450","Verpackungsmaterial","3","5"
|
|
"5451","5451","Verpackungsmaterial ig. Erwerb","3","5"
|
|
"5460","5460","Dekorationsmaterial","3","5"
|
|
"5461","5461","Dekorationsmaterial ig. Erwerb","3","5"
|
|
"5470","5470","Reinigungsmaterial","3","5"
|
|
"5471","5471","Reinigungsmaterial ig. Erwerb","3","5"
|
|
"5500","5500","Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel","3","5"
|
|
"5501","5501","Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel ig. Erwerb","3","5"
|
|
"5600","5600","Verbrauch von Treibstoffe PKW","3","5"
|
|
"5601","5601","Verbrauch von Treibstoffe LKW","3","5"
|
|
"5610","5610","Verbrauch von Strom","3","5"
|
|
"5615","5615","Verbrauch von Heizung, Gas, Energie","3","5"
|
|
"5620","5620","Verbrauch von Wasser und Kanalgebühren","3","5"
|
|
"5621","5621","Verbrauch von Abfallentsorgung","3","5"
|
|
"5700","5700","Fremdleistungen","3","5"
|
|
"5750","5750","Fremdleistungen Ausland Reverse Charge","3","5"
|
|
"5770","5770","Bauleistungen von Subunternehmen § 19 Abs. 1a","3","5"
|
|
"5772","5772","Aufwand § 19 Abs. 1b Vorbehaltskauf, Sicherungsübereignung","3","5"
|
|
"5774","5774","Aufwand § 19 Abs. 1c Gas/Elektrizitätsleistungen","3","5"
|
|
"5780","5780","Aufwandsatzungsmäßige Aufgabenerfüllung (Verein)","3","5"
|
|
"5800","5800","Skontoertrag 20 %","3","5"
|
|
"5801","5801","Skontoertrag 10 %","3","5"
|
|
"5802","5802","Skontoertrag 12 %","3","5"
|
|
"5803","5803","Skontoertrag 14 %","3","5"
|
|
"5805","5805","Skontoertrag 0 %","3","5"
|
|
"5806","5806","Skontoertrag 0 % Teilrechnungen","3","5"
|
|
"5810","5810","Skontoertrag ig. Erwerb 0 % (mit VSt)","3","5"
|
|
"5811","5811","Skontoertrag ig. Erwerb 10 % (mit VSt)","3","5"
|
|
"5812","5812","Skontoertrag ig. Erwerb 20 % (mit VSt)","3","5"
|
|
"5820","5820","Skontoertrag ig. Erwerb 0 % (ohne VSt)","3","5"
|
|
"5821","5821","Skontoertrag ig. Erwerb. 10 % (ohne VSt)","3","5"
|
|
"5822","5822","Skontoertrag ig. Erwerb 20 % (ohne VSt)","3","5"
|
|
"5830","5830","Skontoertrag 20 % bezogene Leistungen","3","5"
|
|
"5831","5831","Skontoertrag 10 % bezogene Leistungen","3","5"
|
|
"5834","5834","Skontoertrag 20 % Reverse Charge Leistungen","3","5"
|
|
"5835","5835","Skontoertrag 10 % Reverse Charge Leistungen","3","5"
|
|
"5840","5840","Skontoertrag Bauleistungen § 19 Abs. 1a","3","5"
|
|
"5842","5842","Skontoertrag § 19 Abs. 1b","3","5"
|
|
"5844","5844","Skontoertrag § 19 Abs. 1c","3","5"
|
|
"5850","5850","Lieferantenboni 20 %","3","5"
|
|
"5851","5851","Lieferantenboni 10 %","3","5"
|
|
"5852","5852","Lieferantenboni 12 %","3","5"
|
|
"5853","5853","Lieferantenboni 0 %","3","5"
|
|
"5855","5855","Lieferantenrabatte 20 %","3","5"
|
|
"5856","5856","Lieferantenrabatte 10 %","3","5"
|
|
"5857","5857","Lieferantenrabatte 12 %","3","5"
|
|
"5858","5858","Lieferantenrabatte 0 %","3","5"
|
|
"5860","5860","Kursverluste Fremdwährungstransaktionen","3","5"
|
|
"5900","5900","Aufwandsstellenrechnung","3","5"
|
|
"6000","6000","Löhne","3","6"
|
|
"6005","6005","Lehrlingsentschädigung - Arbeiter","3","6"
|
|
"6010","6010","Überstunden - Arbeiter","3","6"
|
|
"6015","6015","Hilfslöhne","3","6"
|
|
"6020","6020","Nichtleistungslöhne","3","6"
|
|
"6025","6025","Zulagen - Arbeiter","3","6"
|
|
"6030","6030","Prämien - Arbeiter","3","6"
|
|
"6040","6040","Sonderzahlungen - Arbeiter","3","6"
|
|
"6050","6050","Jubiläumsaufwendungen - Arbeiter","3","6"
|
|
"6060","6060","Freiwillige Fahrt- und Verpflegungszuschüsse - Arbeiter","3","6"
|
|
"6070","6070","Sachbezüge - Arbeiter","3","6"
|
|
"6090","6090","Urlaubsablösen - Arbeiter","3","6"
|
|
"6100","6100","Personalaufwand (Verein)","3","6"
|
|
"6200","6200","Gehälter","3","6"
|
|
"6205","6205","Lehrlingsentschädigung - Angestellte","3","6"
|
|
"6210","6210","Überstunden - Angestellte","3","6"
|
|
"6220","6220","Nichtleistungsgehälter","3","6"
|
|
"6225","6225","Zulagen - Angestellte","3","6"
|
|
"6230","6230","Prämien und Provisionen - Angestellte","3","6"
|
|
"6240","6240","Sonderzahlungen - Angestellte","3","6"
|
|
"6250","6250","Jubiläumsaufwendungen - Angestellte","3","6"
|
|
"6260","6260","Freiwillige Fahrt- und Verpflegungszuschüsse - Angestellte","3","6"
|
|
"6270","6270","Sachbezüge - Angestellte","3","6"
|
|
"6290","6290","Urlaubsablösen - Angestellte","3","6"
|
|
"6400","6400","Aufwendungen für Abfertigungen - Arbeiter","3","6"
|
|
"6401","6401","Aufwendungen für Abfertigungen - Angestellte","3","6"
|
|
"6402","6402","Veränderung Abfertigungsrückstellung - Arbeiter","3","6"
|
|
"6403","6403","Veränderung Abfertigungsrückstellung - Angestellte","3","6"
|
|
"6404","6404","Abfertigungsversicherungen","3","6"
|
|
"6410","6410","Veränderung Jubiläumsrückstellung - Arbeiter","3","6"
|
|
"6411","6411","Veränderung Jubiläumsrückstellung - Angestellte","3","6"
|
|
"6420","6420","Veränderung Urlaubsrückstellung - Arbeiter","3","6"
|
|
"6421","6421","Veränderung Urlaubsrückstellung - Angestellte","3","6"
|
|
"6450","6450","Aufwendungen für Altersvorsorgung - Arbeiter","3","6"
|
|
"6451","6451","Aufwendungen für Altersvorsorgung - Angestellte","3","6"
|
|
"6452","6452","Veränderung Pensionsrückstellung - Arbeiter","3","6"
|
|
"6453","6453","Veränderung Pensionsrückstellung - Angestellte","3","6"
|
|
"6454","6454","Zahlungen an Pensionskasse","3","6"
|
|
"6455","6455","Sonstige Beiträge für die Altersversorgung","3","6"
|
|
"6460","6460","Mitarbeitervorsorge (MVK) - Arbeiter","3","6"
|
|
"6461","6461","Mitarbeitervorsorge (MVK) - Angestellte","3","6"
|
|
"6500","6500","Gesetzlicher Sozialaufwand - Arbeiter","3","6"
|
|
"6560","6560","Gesetzlicher Sozialaufwand - Angestellte","3","6"
|
|
"6580","6580","Eigene Pflichtversicherungsbeiträge und Beiträge zu Versorgungs- und Unterstützungseinrichtungen","3","6"
|
|
"6590","6590","Aufwendungen/Betriebsausgaben: Beiträge zur Selbständigenvorsorge nach dem BMSVG","3","6"
|
|
"6600","6600","Dienstgeberbeitrag - Arbeiter","3","6"
|
|
"6601","6601","Dienstgeberzuschlag - Arbeiter","3","6"
|
|
"6602","6602","Kommunalsteuer - Arbeiter","3","6"
|
|
"6603","6603","Wiener Dienstgeberabgabe (U-Bahn) - Arbeiter","3","6"
|
|
"6660","6660","Dienstgeberbeitrag - Angestellte","3","6"
|
|
"6661","6661","Dienstgeberzuschlag - Angestellte","3","6"
|
|
"6662","6662","Kommunalsteuer - Angestellte","3","6"
|
|
"6663","6663","Wiener Dienstgeberabgabe (U-Bahn) - Angestellte","3","6"
|
|
"6670","6670","Lohnsteuer","3","6"
|
|
"6680","6680","Vergütung Entgeltfortzahlung","3","6"
|
|
"6685","6685","Vorschreibung BUAK","3","6"
|
|
"6690","6690","Wohnbauförderungsbeitrag","3","6"
|
|
"6695","6695","Centausgleich","3","6"
|
|
"6700","6700","Zuwendung an den Betriebsratsfonds","3","6"
|
|
"6710","6710","Zuwendung an Unterstützungskassen","3","6"
|
|
"6720","6720","Aufwendungen für Betriebsausflüge","3","6"
|
|
"6730","6730","Weihnachtsgeschenke Arbeitnehmer","3","6"
|
|
"6731","6731","Weihnachtsgeschenke Arbeitnehmer ig. Erwerb","3","6"
|
|
"6740","6740","Betriebsveranstaltungen","3","6"
|
|
"6750","6750","Arbeitskleidung","3","6"
|
|
"6751","6751","Arbeitskleidung ig. Erwerb","3","6"
|
|
"6790","6790","Freiwilliger Sozialaufwand","3","6"
|
|
"6791","6791","Freiwilliger Sozialaufwand ig. Erwerb","3","6"
|
|
"6800","6800","AMF Beihilfe","3","6"
|
|
"7000","7000","Abschreibung auf aktivierte Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes","3","7"
|
|
"7005","7005","Außerplanmäßige Abschreibung auf aktivierte Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes","3","7"
|
|
"7010","7010","Abschreibung auf das Anlagevermögen (ausgenommen Finanzanlagen)","3","7"
|
|
"7011","7011","Abschreibung für aktivierten Erweiterungsaufwand","3","7"
|
|
"7020","7020","Abschreibung für immaterielles Anlagevermögen","3","7"
|
|
"7021","7021","Geringwertiges immaterielles Anlagevermögen","3","7"
|
|
"7022","7022","Geringwertiges immaterielles Anlagevermögen ig. Erwerb","3","7"
|
|
"7030","7030","Außerplanmäßige Abschreibung immaterieller Anlagen","3","7"
|
|
"7040","7040","Abschreibung für Sachanlagevermögen","3","7"
|
|
"7041","7041","Geringwertiges Sachanlagevermögen","3","7"
|
|
"7042","7042","Geringwertiges Sachanlagevermögen ig. Erwerb","3","7"
|
|
"7050","7050","Außerplanmäßige Abschreibung Sachanlagen","3","7"
|
|
"7090","7090","Abschreibungen auf das Umlaufvermögen, soweit diese die im Unternehmen üblichen Abschreibungen übersteigen","3","7"
|
|
"7100","7100","Nicht abzugsfähige Vorsteuer","3","7"
|
|
"7110","7110","Getränkesteuer","3","7"
|
|
"7120","7120","Vergnügungsteuer","3","7"
|
|
"7130","7130","Gesellschaftsteuer","3","7"
|
|
"7140","7140","Sonstige Steuern","3","7"
|
|
"7150","7150","Grundsteuer","3","7"
|
|
"7160","7160","Beförderungsteuer","3","7"
|
|
"7161","7161","Straßenbenützungsabgabe","3","7"
|
|
"7162","7162","LKW-Maut","3","7"
|
|
"7170","7170","AKM und Lustbarkeitsabgabe","3","7"
|
|
"7171","7171","Fremdenverkehrsabgabe","3","7"
|
|
"7180","7180","Sonstige Gebühren und Abgaben","3","7"
|
|
"7200","7200","Instandhaltung","3","7"
|
|
"7201","7201","Instandhaltung Gebäude","3","7"
|
|
"7202","7202","Instandhaltung technische Anlagen","3","7"
|
|
"7203","7203","Instandhaltung Maschinen","3","7"
|
|
"7204","7204","Instandhaltung andere Anlagen","3","7"
|
|
"7205","7205","Instandhaltung Betriebs- und Geschäftsausstattung","3","7"
|
|
"7206","7206","Software Wartung","3","7"
|
|
"7209","7209","Instandhaltung, Wartung ig. Erwerb","3","7"
|
|
"7210","7210","Reinigung durch Dritte","3","7"
|
|
"7215","7215","Reinigungsmaterial","3","7"
|
|
"7216","7216","Reinigungsmaterial ig. Erwerb","3","7"
|
|
"7220","7220","Wasser und Kanalgebühren","3","7"
|
|
"7225","7225","Abfallentsorgung","3","7"
|
|
"7230","7230","Strom","3","7"
|
|
"7235","7235","Heizung, Gas, Energie","3","7"
|
|
"7300","7300","Transporte durch Dritte","3","7"
|
|
"7320","7320","Instandhaltungen LKW","3","7"
|
|
"7321","7321","Instandhaltungen PKW","3","7"
|
|
"7322","7322","Betriebstoffverbrauch LKW","3","7"
|
|
"7323","7323","Betriebstoffverbrauch PKW","3","7"
|
|
"7324","7324","Reparatur- und Serviceaufwand LKW","3","7"
|
|
"7325","7325","Reparatur- und Serviceaufwand PKW","3","7"
|
|
"7326","7326","Instandhaltung, Reparatur PKW, LKW ig. Erwerb","3","7"
|
|
"7330","7330","Kfz-Versicherungen","3","7"
|
|
"7332","7332","Kfz-Steuer","3","7"
|
|
"7334","7334","Sonstiger Aufwand LKW","3","7"
|
|
"7335","7335","Sonstiger Aufwand PKW","3","7"
|
|
"7336","7336","Sonstiger Aufwand LKW, PKW ig. Erwerb","3","7"
|
|
"7340","7340","Reisespesen","3","7"
|
|
"7345","7345","Kilometergelder","3","7"
|
|
"7350","7350","Diäten Inland","3","7"
|
|
"7355","7355","Diäten Ausland","3","7"
|
|
"7360","7360","Taggelder","3","7"
|
|
"7370","7370","Nächtigungsgelder","3","7"
|
|
"7380","7380","Telefon","3","7"
|
|
"7381","7381","Internet","3","7"
|
|
"7382","7382","Mobiltelefon","3","7"
|
|
"7385","7385","Miete und Wartung Telefonanlage","3","7"
|
|
"7390","7390","Post und Telegrammgebühren","3","7"
|
|
"7400","7400","Mietaufwand 20 %","3","7"
|
|
"7401","7401","Mietaufwand 10 %","3","7"
|
|
"7402","7402","Mietaufwand 0 %","3","7"
|
|
"7410","7410","Pachtaufwand 20 %","3","7"
|
|
"7411","7411","Pachtaufwand 10 %","3","7"
|
|
"7412","7412","Pachtaufwand 0 %","3","7"
|
|
"7440","7440","Leasingaufwand","3","7"
|
|
"7480","7480","Lizenzgebühren","3","7"
|
|
"7490","7490","Patentgebühren","3","7"
|
|
"7500","7500","Aufwand für beigestelltes Personal","3","7"
|
|
"7540","7540","Provisionen an Dritte","3","7"
|
|
"7580","7580","Aufsichtsratsvergütungen","3","7"
|
|
"7585","7585","Geschäftsführerbezug","3","7"
|
|
"7600","7600","Büromaterial und Drucksorten","3","7"
|
|
"7601","7601","Büromaterial und Drucksorten ig. Erwerb","3","7"
|
|
"7610","7610","Druckerzeugnisse und Vervielfältigung","3","7"
|
|
"7611","7611","Druckerzeugnisse und Vervielfältigung ig. Erwerb","3","7"
|
|
"7630","7630","Fachliteratur und Zeitungen","3","7"
|
|
"7631","7631","Fachliteratur und Zeitungen ig. Erwerb","3","7"
|
|
"7650","7650","Werbung","3","7"
|
|
"7651","7651","Inserate und Prospekte","3","7"
|
|
"7652","7652","Messen und Ausstellungen","3","7"
|
|
"7653","7653","Dekorationsmaterial","3","7"
|
|
"7654","7654","Werbung, Dekorationsmaterial ig. Erwerb","3","7"
|
|
"7660","7660","Repräsentationsaufwand","3","7"
|
|
"7661","7661","Repräsentation nicht abzugsfähig","3","7"
|
|
"7685","7685","Anzeigen- und Ankündigungsabgaben","3","7"
|
|
"7690","7690","Spenden und Trinkgelder","3","7"
|
|
"7695","7695","Strafen","3","7"
|
|
"7696","7696","Säumnis- und Verspätungszuschläge","3","7"
|
|
"7700","7700","Versicherungen","3","7"
|
|
"7710","7710","Lebensversicherungen","3","7"
|
|
"7720","7720","Unfallversicherungen","3","7"
|
|
"7740","7740","Steuerberatungsaufwand","3","7"
|
|
"7750","7750","Rechts- und Beratungsaufwand","3","7"
|
|
"7755","7755","Buchhaltungsaufwand","3","7"
|
|
"7758","7758","Prüfungsaufwand","3","7"
|
|
"7760","7760","Unternehmensberatung","3","7"
|
|
"7765","7765","Lohnverrechnungsaufwand","3","7"
|
|
"7770","7770","Aus- und Weiterbildung","3","7"
|
|
"7775","7775","Forschung und Entwicklung","3","7"
|
|
"7780","7780","gesetzliche Pflichtbeiträge","3","7"
|
|
"7782","7782","Kammerumlage","3","7"
|
|
"7785","7785","Mitgliedsbeiträge","3","7"
|
|
"7790","7790","Spesen des Geldverkehrs","3","7"
|
|
"7800","7800","Schadensfälle","3","7"
|
|
"7801","7801","Abschreibung von Vorräten","3","7"
|
|
"7804","7804","Abschreibung von Forderungen 20 %","3","7"
|
|
"7805","7805","Abschreibung von Forderungen 10 %","3","7"
|
|
"7806","7806","Abschreibung von Forderungen 12 %","3","7"
|
|
"7807","7807","Abschreibung von Forderungen 0 %","3","7"
|
|
"7808","7808","Abschreibung Forderungen (EU)","3","7"
|
|
"7809","7809","Abschreibung Forderungen (Drittland)","3","7"
|
|
"7810","7810","Zuweisung Pauschalwertberichtigung Forderungen","3","7"
|
|
"7811","7811","Zuweisung Pauschalwertberichtigung Ausland","3","7"
|
|
"7815","7815","Zuweisung Einzelwertberichtigung Forderungen","3","7"
|
|
"7816","7816","Zuweisung Einzelwertberichtigung Forderungen Ausland","3","7"
|
|
"7820","7820","Buchwert abgegangener Anlagen (ausgenommen Finanzanlagen)","3","7"
|
|
"7825","7825","Gewinn aus dem Abgang von Anlagevermögen, ausgenommen Finanzanlagen (Buchwert verkaufter Anlagen (+))","3","7"
|
|
"7830","7830","Verlust aus dem Abgang von Anlagevermögen, ausgenommen Finanzanlagen (Buchwert verkaufter Anlagen (-))","3","7"
|
|
"7840","7840","Verschiedene betriebliche Aufwendungen","3","7"
|
|
"7841","7841","Verschiedene betriebliche Aufwendungen ig. Erwerb","3","7"
|
|
"7850","7850","Kursdifferenzen","3","7"
|
|
"7860","7860","Abschreibung auf den nächsten Zukunftswert","3","7"
|
|
"7870","7870","Nicht abzugsfähige Aufwendungen","3","7"
|
|
"7890","7890","Skontoerträge auf sonstige betriebliche Aufwendungen","3","7"
|
|
"7900","7900","Aufwandsstellenrechnung","3","7"
|
|
"7910","7910","Aufwandsstellen zur Herstellung","3","7"
|
|
"7960","7960","Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen","3","7"
|
|
"7970","7970","Vertriebskosten","3","7"
|
|
"7980","7980","Verwaltungskosten","3","7"
|
|
"7990","7990","Sonstige betriebliche Aufwendungen","3","7"
|
|
"7999","7999","Nicht cash-wirksame sonstige betriebliche Aufwendungen","3","7"
|
|
"8000","8000","Gewinnanteil Personengesellschaft","4","8"
|
|
"8010","8010","Ausschüttung Kapitalgesellschaft","4","8"
|
|
"8020","8020","Ausschüttung Genossenschaft","4","8"
|
|
"8030","8030","Gewinnüberrechnung Ergebnisabführung","4","8"
|
|
"8040","8040","Erträge aus dem Abgang von Beteiligungen, Beteiligungserträge verbundener Unternehmen","4","8"
|
|
"8045","8045","Erträge assoziierte Unternehmen","4","8"
|
|
"8050","8050","Erträge aus dem Abgang anderer Wertpapiere","4","8"
|
|
"8052","8052","Erträge aus Ausleihungen","4","8"
|
|
"8055","8055","Erträge andere Wertpapiere ausländischer verbundener Unternehmen","4","8"
|
|
"8060","8060","Zinserträge festverzinsliche Wertpapiere","4","8"
|
|
"8070","8070","Dividendenerträge","4","8"
|
|
"8080","8080","Zinsen und Dividenden verbundener Unternehmen","4","8"
|
|
"8100","8100","Zinserträge aus Bankguthaben","4","8"
|
|
"8101","8101","Zinserträge sonstiger gewährte Kredite","4","8"
|
|
"8110","8110","Zinsen und ähnliche Erträge verbundener Unternehmen","4","8"
|
|
"8120","8120","Kundenverzugszinsen 20 %","4","8"
|
|
"8121","8121","Kundenverzugszinsen 10 %","4","8"
|
|
"8122","8122","Kundenverzugszinsen 0 %","4","8"
|
|
"8125","8125","Mahngebühren 20 %","4","8"
|
|
"8140","8140","Erlöse Abgang von Beteiligungen (-)","4","8"
|
|
"8150","8150","Erlöse Abgang sonstige Finanzanlagen (-)","4","8"
|
|
"8160","8160","Erlöse Abgang Wertpapiere Umlaufvermögen (-)","4","8"
|
|
"8170","8170","Buchwert abgegangener Beteiligungen (+)","3","8"
|
|
"8171","8171","Buchwert abgegangener Beteiligungen (-)","3","8"
|
|
"8180","8180","Buchwert abgegangener sonstiger Finanzanlagen(+)","3","8"
|
|
"8181","8181","Buchwert abgegangener sonstiger Finanzanlagen (-)","3","8"
|
|
"8190","8190","Buchwert abgegangener Wertpapiere des Umlaufvermögens (+)","3","8"
|
|
"8191","8191","Buchwert abgegangener Wertpapiere des Umlaufvermögens (-)","3","8"
|
|
"8200","8200","Erlöse durch Abgang von Beteiligungen (+)","4","8"
|
|
"8201","8201","Erlöse aus Zuschreibung zu Beteiligungen","4","8"
|
|
"8205","8205","Erlöse durch Abgang sonstige Finanzanlagen (+)","4","8"
|
|
"8206","8206","Erlöse aus Zuschreibung sonstige Finanzanlagen","4","8"
|
|
"8210","8210","Erlöse Abgang Wertpapiere des Umlaufvermögens (+)","4","8"
|
|
"8211","8211","Zuschreibung Wertpapiere des Umlaufvermögens","4","8"
|
|
"8220","8220","Aufwendungen aus Beteiligungen","4","8"
|
|
"8230","8230","Verlustübernahme Ergebnisabführung","4","8"
|
|
"8231","8231","Abschreibung von Finanzanlagen","3","8"
|
|
"8232","8232","Abschreibung Wertpapiere des Umlaufvermögens","3","8"
|
|
"8260","8260","Aufwendungen Finanzanlagen verbundener Unternehmen","3","8"
|
|
"8261","8261","Aufwendungen Wertpapiere des Umlaufvermögens verbundener Unternehmen","3","8"
|
|
"8270","8270","Sonstige Aufwendungen Wertpapiere des Umlaufvermögens","3","8"
|
|
"8271","8271","Sonstige Aufwendungen andere Finanzanlagen","3","8"
|
|
"8280","8280","Zinsen für Bankkredite","3","8"
|
|
"8281","8281","Zinsenzuschüsse","3","8"
|
|
"8290","8290","Zinsen für Darlehen","3","8"
|
|
"8300","8300","Bereitstellungsprovisionen","3","8"
|
|
"8310","8310","Überziehungsprovisionen","3","8"
|
|
"8320","8320","Stundungsgebühren","3","8"
|
|
"8340","8340","Lieferantenzinsen","3","8"
|
|
"8350","8350","Nicht ausgenützte Lieferantenskonti","3","8"
|
|
"8360","8360","Zinsaufwand betreffend verbundener Unternehmen","3","8"
|
|
"8400","8400","Außerordentliche Erträge","4","8"
|
|
"8410","8410","Ertrag aus Sale-and-Lease-Back","4","8"
|
|
"8420","8420","Ertrag aus Betriebsstilllegung","4","8"
|
|
"8440","8440","Zuschüsse zur Umstrukturierung","4","8"
|
|
"8445","8445","Außerordentliche Abschreibungen","3","8"
|
|
"8450","8450","Außerordentliche Aufwendungen","3","8"
|
|
"8460","8460","Forderungsausfälle","3","8"
|
|
"8470","8470","Verluste aus Betriebsstilllegung","3","8"
|
|
"8480","8480","Außerplanmäßige Abschreibungen","3","8"
|
|
"8490","8490","Außergewöhnliche Schadensfälle","3","8"
|
|
"8500","8500","Körperschaftsteuer","3","8"
|
|
"8510","8510","Dotierung KöSt-Rückstellung","3","8"
|
|
"8520","8520","Auflösung KöSt-Rückstellung","4","8"
|
|
"8530","8530","Körperschaftsteuer aus Vorperioden","3","8"
|
|
"8540","8540","Kapitalertragsteuer","3","8"
|
|
"8550","8550","Sonstige Steuern vom Einkommen","3","8"
|
|
"8560","8560","Steuern vom außerordentlichen Ergebnis","3","8"
|
|
"8600","8600","Auflösung Bewertungsreserven","4","8"
|
|
"8610","8610","Auflösung sonstige unversteuerte Rücklagen","4","8"
|
|
"8700","8700","Auflösung gebundene Kapitalrücklage","4","8"
|
|
"8710","8710","Auflösung Rücklage für eigene Anteile","4","8"
|
|
"8720","8720","Auflösung nicht gebundene Kapitalrücklage","4","8"
|
|
"8750","8750","Auflösung gesetzliche Rücklage","4","8"
|
|
"8760","8760","Auflösung satzungsmäßige Rücklage","4","8"
|
|
"8770","8770","Auflösung andere (freie) Rücklage","4","8"
|
|
"8800","8800","Zuweisung Bewertungsreserve","3","8"
|
|
"8810","8810","Zuweisung sonstige unversteuerte Rücklagen","3","8"
|
|
"8900","8900","Zuweisung gesetzliche Rücklagen","3","8"
|
|
"8910","8910","Zuweisung satzungsmäßige Rücklagen","3","8"
|
|
"8920","8920","Zuweisung andere (freie) Rücklagen","3","8"
|
|
"8990","8990","Gewinnanteile andere Gesellschafter","3","8"
|
|
"8991","8991","Verlustanteile andere Gesellschafter","3","8"
|
|
"9000","9000","Kapital","2","9"
|
|
"9001","9001","Kapital N.N. (OHG)","2","9"
|
|
"9009","9009","Kapitaländerungen laut Betriebsprüfung","2","9"
|
|
"9010","9010","Stammkapital","2","9"
|
|
"9011","9011","Erhöhung Stammkapital (aus Gewinn)","2","9"
|
|
"9030","9030","Grundkapital","2","9"
|
|
"9031","9031","Erhöhung Grundkapital (aus Gewinn)","2","9"
|
|
"9040","9040","Festkapital (Komplementär)","2","9"
|
|
"9050","9050","Variables Kapital (Komplementär)","2","9"
|
|
"9060","9060","Einlage N.N. (Kommanditist)","2","9"
|
|
"9070","9070","Sonstiges variables Kapital (Kommanditist)","2","9"
|
|
"9080","9080","Verlustanteil N.N. (Kommanditist)","2","9"
|
|
"9090","9090","Nicht durch bedungene Einlagen gedeckte Verlustanteile (Kommanditist)","2","9"
|
|
"9130","9130","Stiftungsvermögen","2","9"
|
|
"9140","9140","Nettovereinsvermögen","2","9"
|
|
"9150","9150","Gewidmete Rücklagen (Verein)","2","9"
|
|
"9160","9160","Einlage atypischer stiller Gesellschafter (Eigenkapital)","2","9"
|
|
"9161","9161","Sacheinlage atypischer stiller Gesellschafter (Eigenkapital)","2","9"
|
|
"9162","9162","Gewinn atypischer stiller Gesellschafter (Eigenkapital)","2","9"
|
|
"9163","9163","Entnahmen atypischer stiller Gesellschafter (Eigenkapital)","2","9"
|
|
"9190","9190","Nicht eingeforderte ausstehende Einlagen","2","9"
|
|
"9191","9191","Nicht eingeforderte Einlagen (Kommanditist)","2","9"
|
|
"9192","9192","Nicht eingefordertes ausstehendes Grundkapital","2","9"
|
|
"9200","9200","Gebundene Rücklagen","2","9"
|
|
"9210","9210","Rücklage für eigene Anteile","2","9"
|
|
"9220","9220","Rücklage für Anteile an herrschenden Unternehmen (Kapitalrücklage)","2","9"
|
|
"9240","9240","Nicht gebundene Rücklagen","2","9"
|
|
"9300","9300","Gesetzliche Rücklagen","2","9"
|
|
"9310","9310","Rücklage für eigene Anteile","2","9"
|
|
"9320","9320","Rücklage für Anteile an herrschenden Unternehmen (Gewinnrücklage)","2","9"
|
|
"9330","9330","Satzungsmäßige Rücklagen","2","9"
|
|
"9340","9340","Andere Rücklagen (freie Rücklagen)","2","9"
|
|
"9345","9345","Freie Rücklage aus Auflösung IFB","2","9"
|
|
"9350","9350","Jahresgewinn/-verlust","2","9"
|
|
"9351","9351","Gewinn-/Verlustverrechnung N.N. (OHG)","2","9"
|
|
"9360","9360","Gewinn-/Verlustverrechnung (Komplementär)","2","9"
|
|
"9361","9361","Gewinnanteil N.N. (Kommanditist)","2","9"
|
|
"9370","9370","Jahresgewinn","2","9"
|
|
"9371","9371","Jahresverlust","2","9"
|
|
"9380","9380","Gewinnvortrag aus Vorjahren","2","9"
|
|
"9381","9381","Verlustvortrag aus Vorjahren","2","9"
|
|
"9385","9385","Gewinnausschüttung","2","9"
|
|
"9389","9389","Geplante Gewinnausschüttung","2","9"
|
|
"9390","9390","Bilanzgewinn (-verlust)","2","9"
|
|
"9392","9392","Verwendung IFB","2","9"
|
|
"9393","9393","Verwendung IFB N.N. (OHG)","2","9"
|
|
"9396","9396","Verwendung IFB (Komplementär)","2","9"
|
|
"9397","9397","Verwendung IFB N.N. (Kommanditist)","2","9"
|
|
"9400","9400","Übertragung stiller Reserven § 12 EStG","2","9"
|
|
"9410","9410","Vorzeitige Abschreibung § 8 EStG","2","9"
|
|
"9420","9420","Abschreibung § 8 Abs. 2 EStG","2","9"
|
|
"9430","9430","Sofortabschreibung GWG § 13 EStG","2","9"
|
|
"9450","9450","Sonstige unversteuerte Rücklagen","2","9"
|
|
"9501","9501","Investitionsfreibeträge Vorjahre","2","9"
|
|
"9502","9502","Investitionsbegünstigungen","2","9"
|
|
"9550","9550","Investitionszuschüsse","2","9"
|
|
"9570","9570","Unterschiedsbetrag Kapitalkonsolidierung","2","9"
|
|
"9580","9580","Genussrechtskapital (Eigenkapital)","2","9"
|
|
"9581","9581","Nachrangiges Genussrechtskapital","2","9"
|
|
"9600","9600","Privat","2","9"
|
|
"9601","9601","Gesellschafterverrechnung N.N.(OHG)","2","9"
|
|
"9610","9610","Privatentnahmen","2","9"
|
|
"9611","9611","Warenentnahmen","2","9"
|
|
"9612","9612","Privatanteile","2","9"
|
|
"9613","9613","Sonderausgaben, außergewöhnliche Belastungen","2","9"
|
|
"9614","9614","Private Steuern","2","9"
|
|
"9618","9618","Privateinlagen","2","9"
|
|
"9620","9620","Genehmigte Entnahmen (Kommanditist)","2","9"
|
|
"9630","9630","Anteile anderer Gesellschafter","2","9"
|
|
"9640","9640","Sacheinlagen (Einzelunternehmen)","2","9"
|
|
"9641","9641","Sacheinlagen (N.N. Ges. OHG/OEG)","2","9"
|
|
"9644","9644","Sacheinlagen (Komplementär)","2","9"
|
|
"9700","9700","Einlagen stiller Gesellschafter","2","9"
|
|
"9710","9710","Ausstehende Einlagen stiller Gesellschafter","2","9"
|
|
"9720","9720","Verlustverrechnung stiller Gesellschafter","2","9"
|
|
"9730","9730","Entnahme atypischer stiller Gesellschafter","2","9"
|
|
"9800","9800","Eröffnungsbilanzkonto","2","9"
|
|
"9810","9810","Saldenübernahme","2","9"
|
|
"9850","9850","Schlussbilanz","2","9"
|
|
"9880","9880","Automatische Finanzplankorrektur Forderungen","2","9"
|
|
"9881","9881","Automatische Finanzplankorrektur Verbindlichkeiten","2","9"
|
|
"9882","9882","Automatische Finanzplankorrektur USt","2","9"
|
|
"9883","9883","Automatische Finanzplankorrektur VSt","2","9"
|
|
"9884","9884","Finanzplan Bankrahmen","2","9"
|
|
"9890","9890","Gewinn laufendes Jahr (Schattenkonto)","3","9"
|
|
"9891","9891","Verlust laufendes Jahr (Schattenkonto)","4","9"
|
|
"9990","9990","Unklare Buchungsfälle","2","9"
|
|
"9991","9991","Gewinnvortrag (Schattenkonto)","3","9"
|
|
"9992","9992","Gewinnvortrag","3","9"
|
|
"9993","9993","Verlustvortrag (Schattenkonto)","4","9"
|
|
"9994","9994","Verlustvortrag","4","9"
|