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[null,null,null,"Umsatzsteuer-Abrechnung",null,{"$f":"G3","v":2016},2016]
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[]
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["Berechnung der Umsatzsteuer",null,null,"Bemessungsgrundlage",null,"Steuer"]
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[" ",null,null,{"$f":"IF(G3>2001,\"Euro\",\"DM\")","v":"Euro"},null,{"$f":"D9","v":"Euro"}]
[]
["Innergemeinschaftl. Lieferung § 4 Nr. 1 b"]
["Exporte in Drittländer § 4 Nr. 1 a"]
["sonstige steuerfr. Umsätze § 4 Nr. 5 ff"]
["Erlöse aus Leistungen nach § 13 b (Inland)"]
["Erlöse aus Leistungen nach § 18 b (13b EG)"]
["nicht steuerbare Umsätze"]
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["Innergemeinschaftlicher Erwerb   7%",null,null,null,null,{"$f":"IF(D25=\"\",\"\",ROUND(D25*RIGHT(A25,3),2))","v":""}]
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["Verprobung Gesamtumsatz",null,null,{"$f":"IF(D30=0,\"\",D30)","v":""}]
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["Konto"]
[null,"Umsatzerlöse lt. G. u. V."]
[4860,"Grundstückserträge",null," "]
[4640,"Kfz-Nutzung",null," "]
[4947,"Telefon-Nutzung",null," "]
[4845,"Anlagenverkäufe",null," "]
[4925,"Ertr. abgeschriebene Forderungen",null," "]
[4831,"sonstige betriebliche Erträge",null," "]
[]
[6935,"Forderungsverluste 16%",null," "]
[6936,"Forderungsverluste 19%"]
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[3270,{"$f":"\"Anzahlungen Vortrag 01.01.\"&F3","v":"Anzahlungen Vortrag 01.01.2016"},null," "]
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[]
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[]
["Umsatzsteuer",null,null,null,null,{"$f":"F30","v":0}]
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["Vorsteuer § 15 (1), 1 UStG",null,null,null,null,0]
["Vorsteuer innergemeinschaftl. Erwerb",null,null,null,null,0]
["Einfuhrumsatzsteuer",null,null,null,null,0]
["Vorsteuer nach § 13 b UStG",null,null,null,null,0]
["nachträgl. abziehb. Vorsteuer nach § 15 a UStG f. bewegl.Wirtschaftsgüter",null,null,null,null,0]
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["Vorauszahlungs-Soll (Übereinstimmung mit Konten 3820/3830)",null,null,null,null,0]
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[]
["nicht abgegebene USt.-VA lt. Abr.Nr."]
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[]
["Wichtige Einzelpositionen"]

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