@fin.cx/skr 1.0.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist_ts/index.d.ts +10 -0
- package/dist_ts/index.js +11 -0
- package/dist_ts/plugins.d.ts +5 -0
- package/dist_ts/plugins.js +7 -0
- package/dist_ts/skr.api.d.ts +181 -0
- package/dist_ts/skr.api.js +402 -0
- package/dist_ts/skr.classes.account.d.ts +34 -0
- package/dist_ts/skr.classes.account.js +224 -0
- package/dist_ts/skr.classes.chartofaccounts.d.ts +99 -0
- package/dist_ts/skr.classes.chartofaccounts.js +377 -0
- package/dist_ts/skr.classes.journalentry.d.ts +33 -0
- package/dist_ts/skr.classes.journalentry.js +296 -0
- package/dist_ts/skr.classes.ledger.d.ts +61 -0
- package/dist_ts/skr.classes.ledger.js +363 -0
- package/dist_ts/skr.classes.reports.d.ts +55 -0
- package/dist_ts/skr.classes.reports.js +514 -0
- package/dist_ts/skr.classes.transaction.d.ts +37 -0
- package/dist_ts/skr.classes.transaction.js +263 -0
- package/dist_ts/skr.database.d.ts +5 -0
- package/dist_ts/skr.database.js +28 -0
- package/dist_ts/skr.types.d.ts +126 -0
- package/dist_ts/skr.types.js +2 -0
- package/dist_ts/skr03.data.d.ts +18 -0
- package/dist_ts/skr03.data.js +890 -0
- package/dist_ts/skr04.data.d.ts +18 -0
- package/dist_ts/skr04.data.js +912 -0
- package/npmextra.json +17 -0
- package/package.json +61 -0
- package/readme.hints.md +3 -0
- package/readme.md +409 -0
- package/readme.plan.md +243 -0
- package/ts/index.ts +10 -0
- package/ts/plugins.ts +7 -0
- package/ts/skr.api.ts +533 -0
- package/ts/skr.classes.account.ts +238 -0
- package/ts/skr.classes.chartofaccounts.ts +508 -0
- package/ts/skr.classes.journalentry.ts +318 -0
- package/ts/skr.classes.ledger.ts +528 -0
- package/ts/skr.classes.reports.ts +721 -0
- package/ts/skr.classes.transaction.ts +300 -0
- package/ts/skr.database.ts +39 -0
- package/ts/skr.types.ts +154 -0
- package/ts/skr03.data.ts +901 -0
- package/ts/skr04.data.ts +923 -0
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/**
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* SKR04 - Financial Classification Principle (Abschlussgliederungsprinzip)
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* Organized by financial statement structure
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*/
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export const SKR04_ACCOUNTS = [
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// Class 0: Capital Accounts (Anlagekonten)
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{
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accountNumber: '0001',
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accountName: 'Aufwendungen für Ingangsetzung',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Start-up expenses',
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},
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{
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accountNumber: '0010',
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accountName: 'Konzessionen',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Concessions',
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},
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{
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accountNumber: '0020',
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accountName: 'Patente',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Patents',
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},
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{
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accountNumber: '0030',
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accountName: 'Lizenzen',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Licenses',
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},
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{
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accountNumber: '0050',
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accountName: 'Firmenwert',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Goodwill',
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},
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{
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accountNumber: '0100',
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accountName: 'EDV-Software',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'IT Software',
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},
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{
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accountNumber: '0200',
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accountName: 'Grundstücke',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Land and property',
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},
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{
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accountNumber: '0210',
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accountName: 'Gebäude',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Buildings',
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},
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{
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accountNumber: '0300',
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accountName: 'Maschinen',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Machinery',
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},
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{
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accountNumber: '0400',
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accountName: 'Fuhrpark',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Vehicles',
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},
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{
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accountNumber: '0500',
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accountName: 'Betriebs- und Geschäftsausstattung',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Office equipment',
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},
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{
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accountNumber: '0600',
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accountName: 'Geleistete Anzahlungen',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Prepayments on fixed assets',
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},
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{
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accountNumber: '0800',
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accountName: 'Finanzanlagen',
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accountClass: 0,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Financial assets',
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},
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// Class 1: Financial and Current Assets (Finanz- und Umlaufvermögen)
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{
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accountNumber: '1000',
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accountName: 'Kasse',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Cash on hand',
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},
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{
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accountNumber: '1100',
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accountName: 'Postbank',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Postal bank account',
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},
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{
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accountNumber: '1200',
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accountName: 'Bank',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Bank account',
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},
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{
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accountNumber: '1210',
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accountName: 'Sparkasse',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Savings bank',
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},
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{
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accountNumber: '1300',
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accountName: 'Wertpapiere',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Securities',
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},
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{
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accountNumber: '1400',
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accountName: 'Forderungen aus Lieferungen und Leistungen',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Trade receivables',
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},
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{
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accountNumber: '1500',
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accountName: 'Sonstige Vermögensgegenstände',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Other assets',
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},
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{
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accountNumber: '1520',
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accountName: 'Abziehbare Vorsteuer',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Input VAT',
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},
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{
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accountNumber: '1570',
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accountName: 'Vorsteuer 7%',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Input VAT 7%',
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},
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{
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accountNumber: '1571',
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accountName: 'Vorsteuer 19%',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Input VAT 19%',
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},
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{
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accountNumber: '1600',
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accountName: 'Verbindlichkeiten aus Lieferungen und Leistungen',
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accountClass: 1,
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accountType: 'liability',
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skrType: 'SKR04',
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description: 'Trade payables',
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},
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{
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accountNumber: '1700',
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accountName: 'Sonstige Verbindlichkeiten',
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accountClass: 1,
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accountType: 'liability',
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skrType: 'SKR04',
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description: 'Other liabilities',
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},
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{
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accountNumber: '1770',
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accountName: 'Umsatzsteuer 7%',
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accountClass: 1,
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accountType: 'liability',
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skrType: 'SKR04',
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description: 'VAT payable 7%',
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},
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{
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accountNumber: '1771',
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accountName: 'Umsatzsteuer 19%',
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accountClass: 1,
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accountType: 'liability',
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skrType: 'SKR04',
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description: 'VAT payable 19%',
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},
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{
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accountNumber: '1800',
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accountName: 'Privatentnahmen',
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accountClass: 1,
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accountType: 'equity',
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skrType: 'SKR04',
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description: 'Private withdrawals',
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},
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{
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accountNumber: '1810',
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accountName: 'Privateinlagen',
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accountClass: 1,
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accountType: 'equity',
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skrType: 'SKR04',
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description: 'Private deposits',
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},
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{
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accountNumber: '1900',
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accountName: 'Verrechnungskonto',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR04',
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description: 'Clearing account',
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},
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// Class 2: Expenses (Aufwendungen) - Part 1
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{
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accountNumber: '2000',
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accountName: 'Roh-, Hilfs- und Betriebsstoffe',
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accountClass: 2,
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accountType: 'expense',
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skrType: 'SKR04',
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description: 'Raw materials and supplies',
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},
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{
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accountNumber: '2100',
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accountName: 'Bezogene Waren',
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accountClass: 2,
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accountType: 'expense',
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skrType: 'SKR04',
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description: 'Purchased goods',
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},
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{
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accountNumber: '2200',
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accountName: 'Bezogene Leistungen',
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accountClass: 2,
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accountType: 'expense',
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skrType: 'SKR04',
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description: 'Purchased services',
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},
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{
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accountNumber: '2300',
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accountName: 'Löhne',
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accountClass: 2,
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accountType: 'expense',
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skrType: 'SKR04',
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description: 'Wages',
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},
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{
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accountNumber: '2400',
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accountName: 'Gehälter',
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accountClass: 2,
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accountType: 'expense',
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skrType: 'SKR04',
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description: 'Salaries',
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},
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{
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accountNumber: '2500',
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accountName: 'Soziale Abgaben',
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accountClass: 2,
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accountType: 'expense',
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skrType: 'SKR04',
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description: 'Social security contributions',
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},
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{
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accountNumber: '2600',
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accountName: 'Aufwendungen für Altersversorgung',
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accountClass: 2,
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accountType: 'expense',
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skrType: 'SKR04',
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description: 'Pension expenses',
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},
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{
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accountNumber: '2700',
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accountName: 'Abschreibungen auf immaterielle Vermögensgegenstände',
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accountClass: 2,
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accountType: 'expense',
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skrType: 'SKR04',
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description: 'Depreciation on intangible assets',
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},
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{
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accountNumber: '2800',
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315
|
+
accountName: 'Abschreibungen auf Sachanlagen',
|
|
316
|
+
accountClass: 2,
|
|
317
|
+
accountType: 'expense',
|
|
318
|
+
skrType: 'SKR04',
|
|
319
|
+
description: 'Depreciation on fixed assets',
|
|
320
|
+
},
|
|
321
|
+
{
|
|
322
|
+
accountNumber: '2900',
|
|
323
|
+
accountName: 'Abschreibungen auf Finanzanlagen',
|
|
324
|
+
accountClass: 2,
|
|
325
|
+
accountType: 'expense',
|
|
326
|
+
skrType: 'SKR04',
|
|
327
|
+
description: 'Depreciation on financial assets',
|
|
328
|
+
},
|
|
329
|
+
// Class 3: Expenses (Aufwendungen) - Part 2
|
|
330
|
+
{
|
|
331
|
+
accountNumber: '3000',
|
|
332
|
+
accountName: 'Raumkosten',
|
|
333
|
+
accountClass: 3,
|
|
334
|
+
accountType: 'expense',
|
|
335
|
+
skrType: 'SKR04',
|
|
336
|
+
description: 'Rent and lease',
|
|
337
|
+
},
|
|
338
|
+
{
|
|
339
|
+
accountNumber: '3100',
|
|
340
|
+
accountName: 'Sonstige Raumkosten',
|
|
341
|
+
accountClass: 3,
|
|
342
|
+
accountType: 'expense',
|
|
343
|
+
skrType: 'SKR04',
|
|
344
|
+
description: 'Other occupancy costs',
|
|
345
|
+
},
|
|
346
|
+
{
|
|
347
|
+
accountNumber: '3200',
|
|
348
|
+
accountName: 'Instandhaltung',
|
|
349
|
+
accountClass: 3,
|
|
350
|
+
accountType: 'expense',
|
|
351
|
+
skrType: 'SKR04',
|
|
352
|
+
description: 'Maintenance',
|
|
353
|
+
},
|
|
354
|
+
{
|
|
355
|
+
accountNumber: '3300',
|
|
356
|
+
accountName: 'Fahrzeugkosten',
|
|
357
|
+
accountClass: 3,
|
|
358
|
+
accountType: 'expense',
|
|
359
|
+
skrType: 'SKR04',
|
|
360
|
+
description: 'Vehicle expenses',
|
|
361
|
+
},
|
|
362
|
+
{
|
|
363
|
+
accountNumber: '3400',
|
|
364
|
+
accountName: 'Werbe- und Reisekosten',
|
|
365
|
+
accountClass: 3,
|
|
366
|
+
accountType: 'expense',
|
|
367
|
+
skrType: 'SKR04',
|
|
368
|
+
description: 'Marketing and travel',
|
|
369
|
+
},
|
|
370
|
+
{
|
|
371
|
+
accountNumber: '3500',
|
|
372
|
+
accountName: 'Bewirtungskosten',
|
|
373
|
+
accountClass: 3,
|
|
374
|
+
accountType: 'expense',
|
|
375
|
+
skrType: 'SKR04',
|
|
376
|
+
description: 'Entertainment expenses',
|
|
377
|
+
},
|
|
378
|
+
{
|
|
379
|
+
accountNumber: '3600',
|
|
380
|
+
accountName: 'Versicherungen',
|
|
381
|
+
accountClass: 3,
|
|
382
|
+
accountType: 'expense',
|
|
383
|
+
skrType: 'SKR04',
|
|
384
|
+
description: 'Insurance',
|
|
385
|
+
},
|
|
386
|
+
{
|
|
387
|
+
accountNumber: '3700',
|
|
388
|
+
accountName: 'Beiträge und Gebühren',
|
|
389
|
+
accountClass: 3,
|
|
390
|
+
accountType: 'expense',
|
|
391
|
+
skrType: 'SKR04',
|
|
392
|
+
description: 'Fees and subscriptions',
|
|
393
|
+
},
|
|
394
|
+
{
|
|
395
|
+
accountNumber: '3800',
|
|
396
|
+
accountName: 'Büromaterial',
|
|
397
|
+
accountClass: 3,
|
|
398
|
+
accountType: 'expense',
|
|
399
|
+
skrType: 'SKR04',
|
|
400
|
+
description: 'Office supplies',
|
|
401
|
+
},
|
|
402
|
+
{
|
|
403
|
+
accountNumber: '3900',
|
|
404
|
+
accountName: 'Sonstige Aufwendungen',
|
|
405
|
+
accountClass: 3,
|
|
406
|
+
accountType: 'expense',
|
|
407
|
+
skrType: 'SKR04',
|
|
408
|
+
description: 'Other expenses',
|
|
409
|
+
},
|
|
410
|
+
// Class 4: Revenues (Erträge) - Part 1
|
|
411
|
+
{
|
|
412
|
+
accountNumber: '4000',
|
|
413
|
+
accountName: 'Umsatzerlöse',
|
|
414
|
+
accountClass: 4,
|
|
415
|
+
accountType: 'revenue',
|
|
416
|
+
skrType: 'SKR04',
|
|
417
|
+
description: 'Sales revenue',
|
|
418
|
+
vatRate: 19,
|
|
419
|
+
},
|
|
420
|
+
{
|
|
421
|
+
accountNumber: '4100',
|
|
422
|
+
accountName: 'steuerfreie Umsätze',
|
|
423
|
+
accountClass: 4,
|
|
424
|
+
accountType: 'revenue',
|
|
425
|
+
skrType: 'SKR04',
|
|
426
|
+
description: 'Tax-free sales',
|
|
427
|
+
},
|
|
428
|
+
{
|
|
429
|
+
accountNumber: '4200',
|
|
430
|
+
accountName: 'Erlöse 7% USt',
|
|
431
|
+
accountClass: 4,
|
|
432
|
+
accountType: 'revenue',
|
|
433
|
+
skrType: 'SKR04',
|
|
434
|
+
description: 'Revenue 7% VAT',
|
|
435
|
+
vatRate: 7,
|
|
436
|
+
},
|
|
437
|
+
{
|
|
438
|
+
accountNumber: '4300',
|
|
439
|
+
accountName: 'Erlöse 19% USt',
|
|
440
|
+
accountClass: 4,
|
|
441
|
+
accountType: 'revenue',
|
|
442
|
+
skrType: 'SKR04',
|
|
443
|
+
description: 'Revenue 19% VAT',
|
|
444
|
+
vatRate: 19,
|
|
445
|
+
},
|
|
446
|
+
{
|
|
447
|
+
accountNumber: '4400',
|
|
448
|
+
accountName: 'Erlöse innergemeinschaftliche Lieferungen',
|
|
449
|
+
accountClass: 4,
|
|
450
|
+
accountType: 'revenue',
|
|
451
|
+
skrType: 'SKR04',
|
|
452
|
+
description: 'EU sales',
|
|
453
|
+
},
|
|
454
|
+
{
|
|
455
|
+
accountNumber: '4500',
|
|
456
|
+
accountName: 'Erlöse Export',
|
|
457
|
+
accountClass: 4,
|
|
458
|
+
accountType: 'revenue',
|
|
459
|
+
skrType: 'SKR04',
|
|
460
|
+
description: 'Export sales',
|
|
461
|
+
},
|
|
462
|
+
{
|
|
463
|
+
accountNumber: '4600',
|
|
464
|
+
accountName: 'Bestandsveränderungen',
|
|
465
|
+
accountClass: 4,
|
|
466
|
+
accountType: 'revenue',
|
|
467
|
+
skrType: 'SKR04',
|
|
468
|
+
description: 'Inventory changes',
|
|
469
|
+
},
|
|
470
|
+
{
|
|
471
|
+
accountNumber: '4700',
|
|
472
|
+
accountName: 'Aktivierte Eigenleistungen',
|
|
473
|
+
accountClass: 4,
|
|
474
|
+
accountType: 'revenue',
|
|
475
|
+
skrType: 'SKR04',
|
|
476
|
+
description: 'Capitalized own work',
|
|
477
|
+
},
|
|
478
|
+
{
|
|
479
|
+
accountNumber: '4800',
|
|
480
|
+
accountName: 'Sonstige betriebliche Erträge',
|
|
481
|
+
accountClass: 4,
|
|
482
|
+
accountType: 'revenue',
|
|
483
|
+
skrType: 'SKR04',
|
|
484
|
+
description: 'Other operating income',
|
|
485
|
+
},
|
|
486
|
+
{
|
|
487
|
+
accountNumber: '4900',
|
|
488
|
+
accountName: 'Erträge aus Beteiligungen',
|
|
489
|
+
accountClass: 4,
|
|
490
|
+
accountType: 'revenue',
|
|
491
|
+
skrType: 'SKR04',
|
|
492
|
+
description: 'Investment income',
|
|
493
|
+
},
|
|
494
|
+
// Class 5: Revenues (Erträge) - Part 2
|
|
495
|
+
{
|
|
496
|
+
accountNumber: '5000',
|
|
497
|
+
accountName: 'Zinserträge',
|
|
498
|
+
accountClass: 5,
|
|
499
|
+
accountType: 'revenue',
|
|
500
|
+
skrType: 'SKR04',
|
|
501
|
+
description: 'Interest income',
|
|
502
|
+
},
|
|
503
|
+
{
|
|
504
|
+
accountNumber: '5100',
|
|
505
|
+
accountName: 'Erträge aus Wertpapieren',
|
|
506
|
+
accountClass: 5,
|
|
507
|
+
accountType: 'revenue',
|
|
508
|
+
skrType: 'SKR04',
|
|
509
|
+
description: 'Securities income',
|
|
510
|
+
},
|
|
511
|
+
{
|
|
512
|
+
accountNumber: '5200',
|
|
513
|
+
accountName: 'Erträge aus Anlagenabgängen',
|
|
514
|
+
accountClass: 5,
|
|
515
|
+
accountType: 'revenue',
|
|
516
|
+
skrType: 'SKR04',
|
|
517
|
+
description: 'Gains from asset disposals',
|
|
518
|
+
},
|
|
519
|
+
{
|
|
520
|
+
accountNumber: '5300',
|
|
521
|
+
accountName: 'Währungsgewinne',
|
|
522
|
+
accountClass: 5,
|
|
523
|
+
accountType: 'revenue',
|
|
524
|
+
skrType: 'SKR04',
|
|
525
|
+
description: 'Currency gains',
|
|
526
|
+
},
|
|
527
|
+
{
|
|
528
|
+
accountNumber: '5400',
|
|
529
|
+
accountName: 'Erträge aus der Auflösung von Rückstellungen',
|
|
530
|
+
accountClass: 5,
|
|
531
|
+
accountType: 'revenue',
|
|
532
|
+
skrType: 'SKR04',
|
|
533
|
+
description: 'Income from provision releases',
|
|
534
|
+
},
|
|
535
|
+
{
|
|
536
|
+
accountNumber: '5500',
|
|
537
|
+
accountName: 'Periodenfremde Erträge',
|
|
538
|
+
accountClass: 5,
|
|
539
|
+
accountType: 'revenue',
|
|
540
|
+
skrType: 'SKR04',
|
|
541
|
+
description: 'Prior period income',
|
|
542
|
+
},
|
|
543
|
+
{
|
|
544
|
+
accountNumber: '5600',
|
|
545
|
+
accountName: 'Außerordentliche Erträge',
|
|
546
|
+
accountClass: 5,
|
|
547
|
+
accountType: 'revenue',
|
|
548
|
+
skrType: 'SKR04',
|
|
549
|
+
description: 'Extraordinary income',
|
|
550
|
+
},
|
|
551
|
+
{
|
|
552
|
+
accountNumber: '5700',
|
|
553
|
+
accountName: 'Verwendung von Rücklagen',
|
|
554
|
+
accountClass: 5,
|
|
555
|
+
accountType: 'revenue',
|
|
556
|
+
skrType: 'SKR04',
|
|
557
|
+
description: 'Use of reserves',
|
|
558
|
+
},
|
|
559
|
+
{
|
|
560
|
+
accountNumber: '5800',
|
|
561
|
+
accountName: 'Gewinne aus Unternehmensverträgen',
|
|
562
|
+
accountClass: 5,
|
|
563
|
+
accountType: 'revenue',
|
|
564
|
+
skrType: 'SKR04',
|
|
565
|
+
description: 'Profits from company agreements',
|
|
566
|
+
},
|
|
567
|
+
{
|
|
568
|
+
accountNumber: '5900',
|
|
569
|
+
accountName: 'Sonstige Erträge',
|
|
570
|
+
accountClass: 5,
|
|
571
|
+
accountType: 'revenue',
|
|
572
|
+
skrType: 'SKR04',
|
|
573
|
+
description: 'Other income',
|
|
574
|
+
},
|
|
575
|
+
// Class 6: Special Accounts (Sonderkonten)
|
|
576
|
+
{
|
|
577
|
+
accountNumber: '6000',
|
|
578
|
+
accountName: 'Betriebssteuern',
|
|
579
|
+
accountClass: 6,
|
|
580
|
+
accountType: 'expense',
|
|
581
|
+
skrType: 'SKR04',
|
|
582
|
+
description: 'Operating taxes',
|
|
583
|
+
},
|
|
584
|
+
{
|
|
585
|
+
accountNumber: '6100',
|
|
586
|
+
accountName: 'Vermögensteuer',
|
|
587
|
+
accountClass: 6,
|
|
588
|
+
accountType: 'expense',
|
|
589
|
+
skrType: 'SKR04',
|
|
590
|
+
description: 'Wealth tax',
|
|
591
|
+
},
|
|
592
|
+
{
|
|
593
|
+
accountNumber: '6200',
|
|
594
|
+
accountName: 'Körperschaftsteuer',
|
|
595
|
+
accountClass: 6,
|
|
596
|
+
accountType: 'expense',
|
|
597
|
+
skrType: 'SKR04',
|
|
598
|
+
description: 'Corporate tax',
|
|
599
|
+
},
|
|
600
|
+
{
|
|
601
|
+
accountNumber: '6300',
|
|
602
|
+
accountName: 'Einkommensteuer',
|
|
603
|
+
accountClass: 6,
|
|
604
|
+
accountType: 'expense',
|
|
605
|
+
skrType: 'SKR04',
|
|
606
|
+
description: 'Income tax',
|
|
607
|
+
},
|
|
608
|
+
{
|
|
609
|
+
accountNumber: '6400',
|
|
610
|
+
accountName: 'Gewerbesteuer',
|
|
611
|
+
accountClass: 6,
|
|
612
|
+
accountType: 'expense',
|
|
613
|
+
skrType: 'SKR04',
|
|
614
|
+
description: 'Trade tax',
|
|
615
|
+
},
|
|
616
|
+
{
|
|
617
|
+
accountNumber: '6500',
|
|
618
|
+
accountName: 'Sonstige Steuern',
|
|
619
|
+
accountClass: 6,
|
|
620
|
+
accountType: 'expense',
|
|
621
|
+
skrType: 'SKR04',
|
|
622
|
+
description: 'Other taxes',
|
|
623
|
+
},
|
|
624
|
+
{
|
|
625
|
+
accountNumber: '6600',
|
|
626
|
+
accountName: 'Zinsaufwendungen',
|
|
627
|
+
accountClass: 6,
|
|
628
|
+
accountType: 'expense',
|
|
629
|
+
skrType: 'SKR04',
|
|
630
|
+
description: 'Interest expense',
|
|
631
|
+
},
|
|
632
|
+
{
|
|
633
|
+
accountNumber: '6700',
|
|
634
|
+
accountName: 'Währungsverluste',
|
|
635
|
+
accountClass: 6,
|
|
636
|
+
accountType: 'expense',
|
|
637
|
+
skrType: 'SKR04',
|
|
638
|
+
description: 'Currency losses',
|
|
639
|
+
},
|
|
640
|
+
{
|
|
641
|
+
accountNumber: '6800',
|
|
642
|
+
accountName: 'Außerordentliche Aufwendungen',
|
|
643
|
+
accountClass: 6,
|
|
644
|
+
accountType: 'expense',
|
|
645
|
+
skrType: 'SKR04',
|
|
646
|
+
description: 'Extraordinary expenses',
|
|
647
|
+
},
|
|
648
|
+
{
|
|
649
|
+
accountNumber: '6900',
|
|
650
|
+
accountName: 'Verluste aus Unternehmensverträgen',
|
|
651
|
+
accountClass: 6,
|
|
652
|
+
accountType: 'expense',
|
|
653
|
+
skrType: 'SKR04',
|
|
654
|
+
description: 'Losses from company agreements',
|
|
655
|
+
},
|
|
656
|
+
// Class 7: Cost Accounting (Kosten- und Leistungsrechnung)
|
|
657
|
+
{
|
|
658
|
+
accountNumber: '7000',
|
|
659
|
+
accountName: 'Kostenstellenrechnung',
|
|
660
|
+
accountClass: 7,
|
|
661
|
+
accountType: 'expense',
|
|
662
|
+
skrType: 'SKR04',
|
|
663
|
+
description: 'Cost center accounting',
|
|
664
|
+
},
|
|
665
|
+
{
|
|
666
|
+
accountNumber: '7100',
|
|
667
|
+
accountName: 'Kostenträgerrechnung',
|
|
668
|
+
accountClass: 7,
|
|
669
|
+
accountType: 'expense',
|
|
670
|
+
skrType: 'SKR04',
|
|
671
|
+
description: 'Cost object accounting',
|
|
672
|
+
},
|
|
673
|
+
{
|
|
674
|
+
accountNumber: '7200',
|
|
675
|
+
accountName: 'Kostenartenrechnung',
|
|
676
|
+
accountClass: 7,
|
|
677
|
+
accountType: 'expense',
|
|
678
|
+
skrType: 'SKR04',
|
|
679
|
+
description: 'Cost type accounting',
|
|
680
|
+
},
|
|
681
|
+
{
|
|
682
|
+
accountNumber: '7300',
|
|
683
|
+
accountName: 'Kalkulatorische Kosten',
|
|
684
|
+
accountClass: 7,
|
|
685
|
+
accountType: 'expense',
|
|
686
|
+
skrType: 'SKR04',
|
|
687
|
+
description: 'Imputed costs',
|
|
688
|
+
},
|
|
689
|
+
{
|
|
690
|
+
accountNumber: '7400',
|
|
691
|
+
accountName: 'Kalkulatorische Abschreibungen',
|
|
692
|
+
accountClass: 7,
|
|
693
|
+
accountType: 'expense',
|
|
694
|
+
skrType: 'SKR04',
|
|
695
|
+
description: 'Imputed depreciation',
|
|
696
|
+
},
|
|
697
|
+
{
|
|
698
|
+
accountNumber: '7500',
|
|
699
|
+
accountName: 'Kalkulatorische Zinsen',
|
|
700
|
+
accountClass: 7,
|
|
701
|
+
accountType: 'expense',
|
|
702
|
+
skrType: 'SKR04',
|
|
703
|
+
description: 'Imputed interest',
|
|
704
|
+
},
|
|
705
|
+
{
|
|
706
|
+
accountNumber: '7600',
|
|
707
|
+
accountName: 'Kalkulatorischer Unternehmerlohn',
|
|
708
|
+
accountClass: 7,
|
|
709
|
+
accountType: 'expense',
|
|
710
|
+
skrType: 'SKR04',
|
|
711
|
+
description: 'Imputed entrepreneur salary',
|
|
712
|
+
},
|
|
713
|
+
{
|
|
714
|
+
accountNumber: '7700',
|
|
715
|
+
accountName: 'Kalkulatorische Miete',
|
|
716
|
+
accountClass: 7,
|
|
717
|
+
accountType: 'expense',
|
|
718
|
+
skrType: 'SKR04',
|
|
719
|
+
description: 'Imputed rent',
|
|
720
|
+
},
|
|
721
|
+
{
|
|
722
|
+
accountNumber: '7800',
|
|
723
|
+
accountName: 'Verrechnete Kosten',
|
|
724
|
+
accountClass: 7,
|
|
725
|
+
accountType: 'expense',
|
|
726
|
+
skrType: 'SKR04',
|
|
727
|
+
description: 'Allocated costs',
|
|
728
|
+
},
|
|
729
|
+
{
|
|
730
|
+
accountNumber: '7900',
|
|
731
|
+
accountName: 'Verrechnete Leistungen',
|
|
732
|
+
accountClass: 7,
|
|
733
|
+
accountType: 'revenue',
|
|
734
|
+
skrType: 'SKR04',
|
|
735
|
+
description: 'Allocated services',
|
|
736
|
+
},
|
|
737
|
+
// Class 8: Free for Use (Zur freien Verfügung)
|
|
738
|
+
{
|
|
739
|
+
accountNumber: '8000',
|
|
740
|
+
accountName: 'frei',
|
|
741
|
+
accountClass: 8,
|
|
742
|
+
accountType: 'equity',
|
|
743
|
+
skrType: 'SKR04',
|
|
744
|
+
description: 'Available for custom use',
|
|
745
|
+
},
|
|
746
|
+
{
|
|
747
|
+
accountNumber: '8100',
|
|
748
|
+
accountName: 'frei',
|
|
749
|
+
accountClass: 8,
|
|
750
|
+
accountType: 'equity',
|
|
751
|
+
skrType: 'SKR04',
|
|
752
|
+
description: 'Available for custom use',
|
|
753
|
+
},
|
|
754
|
+
{
|
|
755
|
+
accountNumber: '8200',
|
|
756
|
+
accountName: 'frei',
|
|
757
|
+
accountClass: 8,
|
|
758
|
+
accountType: 'equity',
|
|
759
|
+
skrType: 'SKR04',
|
|
760
|
+
description: 'Available for custom use',
|
|
761
|
+
},
|
|
762
|
+
{
|
|
763
|
+
accountNumber: '8300',
|
|
764
|
+
accountName: 'frei',
|
|
765
|
+
accountClass: 8,
|
|
766
|
+
accountType: 'equity',
|
|
767
|
+
skrType: 'SKR04',
|
|
768
|
+
description: 'Available for custom use',
|
|
769
|
+
},
|
|
770
|
+
{
|
|
771
|
+
accountNumber: '8400',
|
|
772
|
+
accountName: 'frei',
|
|
773
|
+
accountClass: 8,
|
|
774
|
+
accountType: 'equity',
|
|
775
|
+
skrType: 'SKR04',
|
|
776
|
+
description: 'Available for custom use',
|
|
777
|
+
},
|
|
778
|
+
{
|
|
779
|
+
accountNumber: '8500',
|
|
780
|
+
accountName: 'frei',
|
|
781
|
+
accountClass: 8,
|
|
782
|
+
accountType: 'equity',
|
|
783
|
+
skrType: 'SKR04',
|
|
784
|
+
description: 'Available for custom use',
|
|
785
|
+
},
|
|
786
|
+
{
|
|
787
|
+
accountNumber: '8600',
|
|
788
|
+
accountName: 'frei',
|
|
789
|
+
accountClass: 8,
|
|
790
|
+
accountType: 'equity',
|
|
791
|
+
skrType: 'SKR04',
|
|
792
|
+
description: 'Available for custom use',
|
|
793
|
+
},
|
|
794
|
+
{
|
|
795
|
+
accountNumber: '8700',
|
|
796
|
+
accountName: 'frei',
|
|
797
|
+
accountClass: 8,
|
|
798
|
+
accountType: 'equity',
|
|
799
|
+
skrType: 'SKR04',
|
|
800
|
+
description: 'Available for custom use',
|
|
801
|
+
},
|
|
802
|
+
{
|
|
803
|
+
accountNumber: '8800',
|
|
804
|
+
accountName: 'frei',
|
|
805
|
+
accountClass: 8,
|
|
806
|
+
accountType: 'equity',
|
|
807
|
+
skrType: 'SKR04',
|
|
808
|
+
description: 'Available for custom use',
|
|
809
|
+
},
|
|
810
|
+
{
|
|
811
|
+
accountNumber: '8900',
|
|
812
|
+
accountName: 'frei',
|
|
813
|
+
accountClass: 8,
|
|
814
|
+
accountType: 'equity',
|
|
815
|
+
skrType: 'SKR04',
|
|
816
|
+
description: 'Available for custom use',
|
|
817
|
+
},
|
|
818
|
+
// Class 9: Equity and Closing Accounts (Eigenkapital und Abschlusskonten)
|
|
819
|
+
{
|
|
820
|
+
accountNumber: '9000',
|
|
821
|
+
accountName: 'Eigenkapital',
|
|
822
|
+
accountClass: 9,
|
|
823
|
+
accountType: 'equity',
|
|
824
|
+
skrType: 'SKR04',
|
|
825
|
+
description: 'Equity capital',
|
|
826
|
+
},
|
|
827
|
+
{
|
|
828
|
+
accountNumber: '9100',
|
|
829
|
+
accountName: 'Gezeichnetes Kapital',
|
|
830
|
+
accountClass: 9,
|
|
831
|
+
accountType: 'equity',
|
|
832
|
+
skrType: 'SKR04',
|
|
833
|
+
description: 'Subscribed capital',
|
|
834
|
+
},
|
|
835
|
+
{
|
|
836
|
+
accountNumber: '9200',
|
|
837
|
+
accountName: 'Kapitalrücklage',
|
|
838
|
+
accountClass: 9,
|
|
839
|
+
accountType: 'equity',
|
|
840
|
+
skrType: 'SKR04',
|
|
841
|
+
description: 'Capital reserves',
|
|
842
|
+
},
|
|
843
|
+
{
|
|
844
|
+
accountNumber: '9300',
|
|
845
|
+
accountName: 'Gewinnrücklagen',
|
|
846
|
+
accountClass: 9,
|
|
847
|
+
accountType: 'equity',
|
|
848
|
+
skrType: 'SKR04',
|
|
849
|
+
description: 'Revenue reserves',
|
|
850
|
+
},
|
|
851
|
+
{
|
|
852
|
+
accountNumber: '9400',
|
|
853
|
+
accountName: 'Gewinnvortrag/Verlustvortrag',
|
|
854
|
+
accountClass: 9,
|
|
855
|
+
accountType: 'equity',
|
|
856
|
+
skrType: 'SKR04',
|
|
857
|
+
description: 'Profit/loss carried forward',
|
|
858
|
+
},
|
|
859
|
+
{
|
|
860
|
+
accountNumber: '9500',
|
|
861
|
+
accountName: 'Jahresüberschuss/Jahresfehlbetrag',
|
|
862
|
+
accountClass: 9,
|
|
863
|
+
accountType: 'equity',
|
|
864
|
+
skrType: 'SKR04',
|
|
865
|
+
description: 'Annual profit/loss',
|
|
866
|
+
},
|
|
867
|
+
{
|
|
868
|
+
accountNumber: '9600',
|
|
869
|
+
accountName: 'Rückstellungen',
|
|
870
|
+
accountClass: 9,
|
|
871
|
+
accountType: 'liability',
|
|
872
|
+
skrType: 'SKR04',
|
|
873
|
+
description: 'Provisions',
|
|
874
|
+
},
|
|
875
|
+
{
|
|
876
|
+
accountNumber: '9700',
|
|
877
|
+
accountName: 'Verbindlichkeiten',
|
|
878
|
+
accountClass: 9,
|
|
879
|
+
accountType: 'liability',
|
|
880
|
+
skrType: 'SKR04',
|
|
881
|
+
description: 'Liabilities',
|
|
882
|
+
},
|
|
883
|
+
{
|
|
884
|
+
accountNumber: '9800',
|
|
885
|
+
accountName: 'Rechnungsabgrenzungsposten',
|
|
886
|
+
accountClass: 9,
|
|
887
|
+
accountType: 'liability',
|
|
888
|
+
skrType: 'SKR04',
|
|
889
|
+
description: 'Accruals and deferrals',
|
|
890
|
+
},
|
|
891
|
+
{
|
|
892
|
+
accountNumber: '9900',
|
|
893
|
+
accountName: 'Statistische Konten',
|
|
894
|
+
accountClass: 9,
|
|
895
|
+
accountType: 'equity',
|
|
896
|
+
skrType: 'SKR04',
|
|
897
|
+
description: 'Statistical accounts',
|
|
898
|
+
},
|
|
899
|
+
];
|
|
900
|
+
export const SKR04_ACCOUNT_CLASSES = {
|
|
901
|
+
0: 'Anlagekonten (Fixed Assets)',
|
|
902
|
+
1: 'Finanz- und Umlaufvermögen (Financial and Current Assets)',
|
|
903
|
+
2: 'Aufwendungen Teil 1 (Expenses Part 1)',
|
|
904
|
+
3: 'Aufwendungen Teil 2 (Expenses Part 2)',
|
|
905
|
+
4: 'Erträge Teil 1 (Revenues Part 1)',
|
|
906
|
+
5: 'Erträge Teil 2 (Revenues Part 2)',
|
|
907
|
+
6: 'Sonderkonten (Special Accounts)',
|
|
908
|
+
7: 'Kosten- und Leistungsrechnung (Cost Accounting)',
|
|
909
|
+
8: 'Zur freien Verfügung (Free for Use)',
|
|
910
|
+
9: 'Eigenkapital und Abschlusskonten (Equity and Closing Accounts)',
|
|
911
|
+
};
|
|
912
|
+
//# 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