{"id":4325,"date":"2023-04-10T20:11:40","date_gmt":"2023-04-10T18:11:40","guid":{"rendered":"https:\/\/ralf100m.de\/?p=4325"},"modified":"2023-04-10T20:14:16","modified_gmt":"2023-04-10T18:14:16","slug":"plano-de-contabilidade-skr-03-e-skr-04-quais-sao-as-diferencas","status":"publish","type":"post","link":"https:\/\/ralf100m.de\/pt\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/","title":{"rendered":"Plano de contas SKR 03 e SKR 04 | Quais s\u00e3o as diferen\u00e7as?"},"content":{"rendered":"<h2>Plano de contas - o que \u00e9 realmente?<\/h2>\n<p>Um plano de contabilidade \u00e9 um plano estruturado que inclui todas as contas e princ\u00edpios contabil\u00edsticos de uma empresa ou institui\u00e7\u00e3o.<\/p>\n<p>O plano de contas constitui o quadro b\u00e1sico da contabilidade, por assim dizer, e constitui a base das demonstra\u00e7\u00f5es financeiras anuais e de outras an\u00e1lises empresariais.<\/p>\n<p>As empresas podem personalizar o plano de contas e adapt\u00e1-lo \u00e0s suas necessidades espec\u00edficas e ao seu sector de atividade.<\/p>\n<p>Baseia-se igualmente na forma jur\u00eddica da empresa e na regulamenta\u00e7\u00e3o fiscal aplic\u00e1vel.<\/p>\n<p>\u00c9 por isso que existem v\u00e1rios planos de contabilidade na Alemanha, como o SKR 03 ou o SKR 04 para as pequenas e m\u00e9dias empresas.<\/p>\n<p>Um plano de contas adequado deve ser claro e f\u00e1cil de utilizar para que a contabilidade decorra da melhor forma poss\u00edvel.<\/p>\n<h2>O plano de contas DATEV para as empresas em contabilidade<\/h2>\n<h3>Datev - o que \u00e9 isso?<\/h3>\n<p>DATEV eG \u00e9 o terceiro maior fornecedor de software empresarial na Alemanha (ranking IDC 2020) e um dos maiores fornecedores europeus de servi\u00e7os de TI. Fundada em 1966, a cooperativa da profiss\u00e3o de consultor fiscal atingiu um volume de neg\u00f3cios de 1,31 mil milh\u00f5es de euros no exerc\u00edcio de 2022.<\/p>\n<p>A empresa fornece software para consultores fiscais, contabilistas e auditores certificados e respectivos clientes.<\/p>\n<h3>Plano de contas padr\u00e3o Datev (SKR)<\/h3>\n<p>Planos de contabilidade<\/p>\n<p>Devido \u00e0 sua posi\u00e7\u00e3o de l\u00edder de mercado no dom\u00ednio dos programas inform\u00e1ticos de contabilidade e enquanto representante dos grupos profissionais acima referidos, a cooperativa assumiu a tarefa de normalizar e desenvolver continuamente os planos de contabilidade.<\/p>\n<p>Os planos de contas Datev servem \u00e0s empresas como modelos e orienta\u00e7\u00e3o para a conce\u00e7\u00e3o de um plano de contas. Cont\u00eam contas essenciais que podem ser relevantes para as empresas, organiza\u00e7\u00f5es sociais ou pr\u00e1ticas m\u00e9dicas para fins contabil\u00edsticos. Os planos de contas espec\u00edficos da empresa podem ser criados com base no plano de contas, eliminando as contas contabil\u00edsticas sup\u00e9rfluas ou acrescentando as que faltam.<\/p>\n<p>O plano de contabilidade normalizado DATEV constitui uma ajuda fi\u00e1vel e comprovada para as empresas. Est\u00e1 sempre adaptado \u00e0s altera\u00e7\u00f5es legais.<\/p>\n<p>Para que as empresas disponham de planos de contas que correspondam \u00e0s especificidades da sua ind\u00fastria, s\u00e3o propostas solu\u00e7\u00f5es adaptadas aos sectores econ\u00f3micos e \u00e0s \u00e1reas de atividade, para al\u00e9m dos RCS gerais.<\/p>\n<h3>Quais s\u00e3o as vantagens de um plano de contabilidade?<\/h3>\n<p>Um plano de contabilidade oferece muitas vantagens \u00e0s empresas.<\/p>\n<p>Gra\u00e7as \u00e0 apresenta\u00e7\u00e3o estruturada de todas as contas e grupos de contas, todas as opera\u00e7\u00f5es da contabilidade financeira s\u00e3o <strong>claro<\/strong> e <strong>normalizado<\/strong> constru\u00eddo.<\/p>\n<p>Isto torna a contabilidade mais r\u00e1pida e f\u00e1cil.<\/p>\n<p>Os planos de contabilidade normalizados tamb\u00e9m facilitam a comparabilidade dos dados financeiros e a prepara\u00e7\u00e3o de balan\u00e7os e demonstra\u00e7\u00f5es financeiras anuais. Servem igualmente de base para a prepara\u00e7\u00e3o das declara\u00e7\u00f5es fiscais e asseguram o registo de todas as informa\u00e7\u00f5es relevantes.<\/p>\n<p>Uma empresa pode tamb\u00e9m utilizar um plano de contas para estabelecer mecanismos de controlo interno, por exemplo, para evitar abusos e fraudes.<\/p>\n<p>Facilita igualmente a colabora\u00e7\u00e3o com os consultores fiscais e os auditores, uma vez que estes t\u00eam acesso a uma base normalizada. Em suma, s\u00e3o in\u00fameras as vantagens para as empresas em termos de transpar\u00eancia, comparabilidade, controlo e colabora\u00e7\u00e3o.<\/p>\n<h2>Exemplos de plano de contas normalizado DATEV<\/h2>\n<ul>\n<li>SKR 03 (para empresas sujeitas a requisitos de divulga\u00e7\u00e3o - com\u00e9rcio e ind\u00fastria)<\/li>\n<li>SKR 04 (para empresas sujeitas a requisitos de divulga\u00e7\u00e3o - sector)<\/li>\n<li>SKR 14 (para empresas agr\u00edcolas e silv\u00edcolas)<\/li>\n<li>SKR 30 (plano de contas para o com\u00e9rcio retalhista)<\/li>\n<li>SKR 45 (Lares e institui\u00e7\u00f5es sociais)<\/li>\n<li>SKR 49 (plano de contabilidade da associa\u00e7\u00e3o)<\/li>\n<li>SKR 51 (com\u00e9rcio de ve\u00edculos autom\u00f3veis)<\/li>\n<li>SKR 70 (plano de contabilidade comum para a \u00c1ustria e a Alemanha, por exemplo, hotelaria e restaura\u00e7\u00e3o)<\/li>\n<li>SKR 80 (dentistas)<\/li>\n<li>SKR 81 (M\u00e9dicos)<\/li>\n<li>SKR 99 (a chamada SKR gratuita para auto-transforma\u00e7\u00e3o)<\/li>\n<li>Plano de contabilidade normalizado austr\u00edaco<\/li>\n<\/ul>\n<h2>Que plano de contas devo escolher para a minha empresa?<\/h2>\n<p>A escolha do plano de contabilidade de uma empresa \u00e9 uma decis\u00e3o importante que deve ser tomada com cuidado. Normalmente, existem v\u00e1rios \u00e0 escolha, que diferem em termos de \u00e2mbito e n\u00edvel de pormenor.<\/p>\n<p>Antes de se decidir por um, deve ter em conta as actividades comerciais e a dimens\u00e3o da empresa.<\/p>\n<p>Alguns s\u00e3o mais adequados para pequenas empresas, enquanto outros s\u00e3o mais adequados para organiza\u00e7\u00f5es maiores. O sector em que a empresa opera tamb\u00e9m desempenha um papel importante.<\/p>\n<p>Regra geral, j\u00e1 est\u00e1 pr\u00e9-determinado atrav\u00e9s da obriga\u00e7\u00e3o com a empresa-m\u00e3e e outras empresas ou atrav\u00e9s da coopera\u00e7\u00e3o com o consultor fiscal.<\/p>\n<p>&nbsp;<\/p>\n<h3>\"O que \u00e9 suposto eu fazer com centenas de contas?\" - O plano de contas<\/h3>\n<p>N\u00e3o se preocupe - cada plano de contabilidade pode, teoricamente, conter entre 0001-9999 dez mil contas. No entanto, regra geral, apenas algumas centenas das contas contabil\u00edsticas relevantes s\u00e3o utilizadas nas empresas.<\/p>\n<p>Atrav\u00e9s da subdivis\u00e3o em subcontas cada vez mais finamente estruturadas, por exemplo, os diferentes tipos de custos podem ser diferenciados e analisados de uma forma mais direccionada.<\/p>\n<p>No entanto, um plano de contabilidade t\u00e3o extenso \u00e9 muitas vezes desnecess\u00e1rio para as pequenas empresas e conduz a uma elevada carga administrativa.<\/p>\n<p>Por conseguinte, faz sentido que essas empresas simplifiquem o seu plano de contabilidade, criando menos contas.<\/p>\n<p>Tamb\u00e9m aqui, como tantas vezes na vida, menos \u00e9 mais!<\/p>\n<h2>Como \u00e9 organizado um plano de contabilidade?<\/h2>\n<p>A estrutura \u00e9 explicada no v\u00eddeo seguinte, utilizando o exemplo dos SKR 03 e 04. Estes s\u00e3o os mais utilizados na Alemanha.<\/p>\n<div class=\"brlbs-cmpnt-container brlbs-cmpnt-content-blocker brlbs-cmpnt-with-individual-styles\" data-borlabs-cookie-content-blocker-id=\"youtube-content-blocker\" data-borlabs-cookie-content=\"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\">\n<div class=\"brlbs-cmpnt-cb-preset-c brlbs-cmpnt-cb-youtube\">\n<div class=\"brlbs-cmpnt-cb-thumbnail\" style=\"background-image: url('https:\/\/ralf100m.de\/wp-content\/uploads\/borlabs-cookie\/1\/yt_w60mNegGOfw_hqdefault.jpg')\"><\/div>\n<div class=\"brlbs-cmpnt-cb-main\">\n<div class=\"brlbs-cmpnt-cb-play-button\"><\/div>\n<div class=\"brlbs-cmpnt-cb-content\">\n<p class=\"brlbs-cmpnt-cb-description\">Est\u00e1 atualmente a visualizar um conte\u00fado de marcador de posi\u00e7\u00e3o de <strong>YouTube<\/strong>. Para aceder ao conte\u00fado real, clique no bot\u00e3o abaixo. Tenha em aten\u00e7\u00e3o que, ao faz\u00ea-lo, partilhar\u00e1 dados com fornecedores terceiros.<\/p>\n<p> <a class=\"brlbs-cmpnt-cb-provider-toggle\" href=\"#\" data-borlabs-cookie-show-provider-information role=\"button\">Mais informa\u00e7\u00f5es<\/a> <\/div>\n<div class=\"brlbs-cmpnt-cb-buttons\"> <a class=\"brlbs-cmpnt-cb-btn\" href=\"#\" data-borlabs-cookie-unblock role=\"button\">Desbloquear conte\u00fados<\/a> <a class=\"brlbs-cmpnt-cb-btn\" href=\"#\" data-borlabs-cookie-accept-service role=\"button\" style=\"display: inherit\">Aceitar o servi\u00e7o requerido e desbloquear conte\u00fados<\/a> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-c20172b elementor-widget elementor-widget-text-editor\" data-id=\"c20172b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<h3>Classes de contas do plano de contas SKR 03 e no plano de contas SKR 04<\/h3>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-fc1bc62 uael-header-sticky-no uael-border-yes elementor-widget elementor-widget-uael-table\" data-id=\"fc1bc62\" data-element_type=\"widget\" data-widget_type=\"uael-table.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"uael-table-wrapper\">\n<table data-sort-table=\"no\" data-show-entry=\"no\" data-searchable=\"no\" data-responsive=\"no\">\n<thead>\n<tr>\n<th scope=\"col\" data-sort=\"0\">Classe de conta<\/th>\n<th scope=\"col\" data-sort=\"1\">03<\/th>\n<th scope=\"col\" data-sort=\"2\">04<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr data-entry=\"1\">\n<td data-title=\"Kontenklasse\">0<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Contas de investimento e de capital<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Activos fixos<\/td>\n<\/tr>\n<tr data-entry=\"2\">\n<td data-title=\"Kontenklasse\">1<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Contas financeiras e privadas<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Contas de activos correntes<\/td>\n<\/tr>\n<tr data-entry=\"3\">\n<td data-title=\"Kontenklasse\">2<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Contas de regulariza\u00e7\u00e3o<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Contas de capital\/contas de d\u00edvida<\/td>\n<\/tr>\n<tr data-entry=\"4\">\n<td data-title=\"Kontenklasse\">3<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Entrada de mercadorias e contabilidade de exist\u00eancias<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Contas de capitais alheios<\/td>\n<\/tr>\n<tr data-entry=\"5\">\n<td data-title=\"Kontenklasse\">4<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Contas de despesas<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\"><b>Receitas operacionais<\/b><\/td>\n<\/tr>\n<tr data-entry=\"6\">\n<td data-title=\"Kontenklasse\">5<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Contas de despesas<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Despesas de funcionamento<\/td>\n<\/tr>\n<tr data-entry=\"7\">\n<td data-title=\"Kontenklasse\">6<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Contas de despesas<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Despesas de funcionamento<\/td>\n<\/tr>\n<tr data-entry=\"8\">\n<td data-title=\"Kontenklasse\">7<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Exist\u00eancias de produtos<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Outras receitas e despesas<\/td>\n<\/tr>\n<tr data-entry=\"9\">\n<td data-title=\"Kontenklasse\">8<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\"><b>Receitas<\/b><\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">\u00c0 sua disposi\u00e7\u00e3o gratuitamente<\/td>\n<\/tr>\n<tr data-entry=\"10\">\n<td data-title=\"Kontenklasse\">9<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Contas de reporte, de capital, de regulariza\u00e7\u00e3o e estat\u00edsticas<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Apresenta\u00e7\u00e3o e contas estat\u00edsticas<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<h2>Quais s\u00e3o os dom\u00ednios de aplica\u00e7\u00e3o dos planos de contabilidade SKR 03 e SKR 04?<\/h2>\n<h3>O plano de contas tipo SKR 03 e SKR 04 em pormenor<\/h3>\n<p>Os dois planos de contas padr\u00e3o mais comuns n\u00e3o diferem de todo nas designa\u00e7\u00f5es de contas utilizadas.<\/p>\n<p>Mas a ordena\u00e7\u00e3o das contas \u00e9 diferente.<\/p>\n<p>O SKR 03 segue o princ\u00edpio de classifica\u00e7\u00e3o de processos e o SKR 04 o princ\u00edpio de classifica\u00e7\u00e3o de demonstra\u00e7\u00f5es financeiras.<\/p>\n<h3>O que significa o princ\u00edpio da finaliza\u00e7\u00e3o? | O que \u00e9 o princ\u00edpio da organiza\u00e7\u00e3o do processo?<\/h3>\n<div class=\"elementor-element elementor-element-43489bce elementor-widget elementor-widget-text-editor\" data-id=\"43489bce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p><strong>Princ\u00edpios de organiza\u00e7\u00e3o<\/strong><\/p>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-a3ee631 uael-header-sticky-no uael-border-yes elementor-widget elementor-widget-uael-table\" data-id=\"a3ee631\" data-element_type=\"widget\" data-widget_type=\"uael-table.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"uael-table-wrapper\">\n<table data-sort-table=\"no\" data-show-entry=\"no\" data-searchable=\"no\" data-responsive=\"no\">\n<thead>\n<tr>\n<th scope=\"col\" data-sort=\"0\">Princ\u00edpio<\/th>\n<th scope=\"col\" data-sort=\"1\">Plano de contas<\/th>\n<th scope=\"col\" data-sort=\"2\">Explica\u00e7\u00e3o<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr data-entry=\"1\">\n<td data-title=\"Prinzip\">Princ\u00edpio da organiza\u00e7\u00e3o do processo<\/td>\n<td style=\"text-align: center;\" data-title=\"&lt;keywordmarkbgy&gt;Kontenrahmen&lt;\/keywordmarkbgy&gt;\">03<\/td>\n<td data-title=\"Erkl\u00e4rung\">\n<ul>\n<li>O SKR 03 \u00e9 orientado para o curso da atividade.<\/li>\n<li>As contas s\u00e3o ordenadas de acordo com os procedimentos operacionais.<\/li>\n<li>A sequ\u00eancia das contas individuais deve corresponder \u00e0 sequ\u00eancia dos processos na empresa.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr data-entry=\"2\">\n<td data-title=\"Prinzip\">Princ\u00edpio da finaliza\u00e7\u00e3o<\/td>\n<td style=\"text-align: center;\" data-title=\"&lt;keywordmarkbgy&gt;Kontenrahmen&lt;\/keywordmarkbgy&gt;\">04<\/td>\n<td data-title=\"Erkl\u00e4rung\">\n<ul>\n<li>A SKR 04 baseia-se nas demonstra\u00e7\u00f5es financeiras<\/li>\n<li>As contas s\u00e3o ordenadas de acordo com a estrutura das demonstra\u00e7\u00f5es financeiras anuais (balan\u00e7o e demonstra\u00e7\u00e3o de resultados).<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>Planos de contabilidade DATEV SKR03 e SKR04 - 2023<\/h2>\n<p>Ambos s\u00e3o planos de contas importantes utilizados tanto por contabilistas como por empresas.<\/p>\n<p>O SKR 03 \u00e9 adequado para empresas que trabalham de acordo com a contabilidade de dupla entrada, enquanto o SKR 04 \u00e9 adequado para empresas com contabilidade de excedentes de receitas (E\u00dcR), por exemplo, para freelancers.<\/p>\n<p>Ambos permitem uma contabilidade estruturada e sistem\u00e1tica. Existem v\u00e1rias op\u00e7\u00f5es para os descarregar.<\/p>\n<h3>Transferir SKR 03 e SKR 04 | Onde posso encontrar um plano de contas em Excel ou em PDF?<\/h3>\n<p>O local mais fi\u00e1vel para encontrar o que procura \u00e9 no s\u00edtio Web da Datev, onde encontrar\u00e1 as <a href=\"https:\/\/www.datev.de\/web\/de\/datev-shop\/?query=skr&amp;Berufsgruppe=Steuerberatung&amp;Produktart=Arbeitsmaterial+%26+Hardware&amp;ArbeitsmaterialHardware=%3Ckeywordmarkbgy%3EKontenrahmen%3C\/keywordmarkbgy%3E+(SKR)\" target=\"_blank\" rel=\"noopener\">SKR para descarregar<\/a>.<\/p>\n<h2>Conclus\u00e3o | Qual \u00e9 a op\u00e7\u00e3o correcta | SKR 03 ou SKR 04 ?<\/h2>\n<p>O tema dos planos de contabilidade n\u00e3o \u00e9 t\u00e3o f\u00e1cil de responder em termos gerais. Os dois planos de contabilidade s\u00e3o igualmente bons.<\/p>\n<p>Regra geral, o curso j\u00e1 est\u00e1 definido pelo contabilista ou consultor fiscal e a escolha \u00e9 frequentemente determinada por requisitos espec\u00edficos do sector.<\/p>\n<p>E \u00e9 verdade - os n\u00fameros de conta n\u00e3o s\u00e3o decisivos.<\/p>\n<p>Na pr\u00e1tica, os contabilistas limitam-se a atirar o n\u00famero de conta uns aos outros e as pessoas de fora ficam completamente confusas.<\/p>\n<p>A designa\u00e7\u00e3o da conta \u00e9 muito mais importante, uma vez que as contas contabil\u00edsticas t\u00eam geralmente n\u00fameros diferentes em todos os planos, mas quase sempre os mesmos nomes.<\/p>\n<p>Por isso, o lema \u00e9 - aprender vocabul\u00e1rio - a pr\u00e1tica leva \u00e0 perfei\u00e7\u00e3o.<\/p>\n<p>Mudar para outro quadro - sem problemas!<\/p>","protected":false},"excerpt":{"rendered":"<p>O que \u00e9 um plano de contas | Plano de contas padr\u00e3o | Planos de contas Datev SKR 03 e SKR 04 | Diferen\u00e7as? | Qual devo escolher? | Download do SKR03 e SKR04 <\/p>","protected":false},"author":3,"featured_media":4327,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede? - Ralf 100M<\/title>\n<meta name=\"description\" content=\"Was ist ein Kontenrahmen | Standard-Kontenrahmen | Datev Kontenrahmen SKR 03 und SKR 04 \u2013 2 g\u00e4ngige Standards | Unterschiede ? | Tipps zu Auswahl und Gebrauch | Welchen soll ich w\u00e4hlen? | Download von SKR03 und SKR04 | Finden Sie hier eine einfache Erkl\u00e4rung zu den gebr\u00e4uchlichen Kontenrahmen in Deutschland.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ralf100m.de\/pt\/plano-de-contabilidade-skr-03-e-skr-04-quais-sao-as-diferencas\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede? - Ralf 100M\" \/>\n<meta property=\"og:description\" content=\"Was ist ein Kontenrahmen | Standard-Kontenrahmen | Datev Kontenrahmen SKR 03 und SKR 04 \u2013 2 g\u00e4ngige Standards | Unterschiede ? | Tipps zu Auswahl und Gebrauch | Welchen soll ich w\u00e4hlen? | Download von SKR03 und SKR04 | Finden Sie hier eine einfache Erkl\u00e4rung zu den gebr\u00e4uchlichen Kontenrahmen in Deutschland.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ralf100m.de\/pt\/plano-de-contabilidade-skr-03-e-skr-04-quais-sao-as-diferencas\/\" \/>\n<meta property=\"og:site_name\" content=\"Ralf 100M\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-10T18:11:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-10T18:14:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ralf100m.de\/wp-content\/uploads\/2023\/04\/entscheidung-skr-03-oder-04.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"wpulitkus\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"wpulitkus\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/\"},\"author\":{\"name\":\"wpulitkus\",\"@id\":\"https:\\\/\\\/ralf100m.de\\\/#\\\/schema\\\/person\\\/144d88d0c18fb8f5e6bd155752132c23\"},\"headline\":\"Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede?\",\"datePublished\":\"2023-04-10T18:11:40+00:00\",\"dateModified\":\"2023-04-10T18:14:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/\"},\"wordCount\":1195,\"publisher\":{\"@id\":\"https:\\\/\\\/ralf100m.de\\\/#\\\/schema\\\/person\\\/144d88d0c18fb8f5e6bd155752132c23\"},\"image\":{\"@id\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ralf100m.de\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/entscheidung-skr-03-oder-04.jpg\",\"articleSection\":[\"Allgemein\"],\"inLanguage\":\"pt-PT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/\",\"url\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/\",\"name\":\"Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede? - Ralf 100M\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ralf100m.de\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ralf100m.de\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/entscheidung-skr-03-oder-04.jpg\",\"datePublished\":\"2023-04-10T18:11:40+00:00\",\"dateModified\":\"2023-04-10T18:14:16+00:00\",\"description\":\"Was ist ein Kontenrahmen | Standard-Kontenrahmen | Datev Kontenrahmen SKR 03 und SKR 04 \u2013 2 g\u00e4ngige Standards | Unterschiede ? | Tipps zu Auswahl und Gebrauch | Welchen soll ich w\u00e4hlen? | Download von SKR03 und SKR04 | Finden Sie hier eine einfache Erkl\u00e4rung zu den gebr\u00e4uchlichen Kontenrahmen in Deutschland.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/#breadcrumb\"},\"inLanguage\":\"pt-PT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-PT\",\"@id\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ralf100m.de\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/entscheidung-skr-03-oder-04.jpg\",\"contentUrl\":\"https:\\\/\\\/ralf100m.de\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/entscheidung-skr-03-oder-04.jpg\",\"width\":1920,\"height\":1024,\"caption\":\"Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede?\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ralf100m.de\\\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/ralf100m.de\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ralf100m.de\\\/#website\",\"url\":\"https:\\\/\\\/ralf100m.de\\\/\",\"name\":\"Ralf 100M\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/ralf100m.de\\\/#\\\/schema\\\/person\\\/144d88d0c18fb8f5e6bd155752132c23\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ralf100m.de\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-PT\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/ralf100m.de\\\/#\\\/schema\\\/person\\\/144d88d0c18fb8f5e6bd155752132c23\",\"name\":\"wpulitkus\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-PT\",\"@id\":\"https:\\\/\\\/ralf100m.de\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/ralf-200px-logo.jpg\",\"url\":\"https:\\\/\\\/ralf100m.de\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/ralf-200px-logo.jpg\",\"contentUrl\":\"https:\\\/\\\/ralf100m.de\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/ralf-200px-logo.jpg\",\"width\":400,\"height\":162,\"caption\":\"wpulitkus\"},\"logo\":{\"@id\":\"https:\\\/\\\/ralf100m.de\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/ralf-200px-logo.jpg\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Plano de contas SKR 03 e SKR 04 | Quais s\u00e3o as diferen\u00e7as? - Ralf 100M","description":"O que \u00e9 um plano de contas | Plano de contas normalizado | Plano de contas Datev SKR 03 e SKR 04 - 2 normas comuns | Diferen\u00e7as ? | Dicas de sele\u00e7\u00e3o e utiliza\u00e7\u00e3o | Qual devo escolher? | Descarregar SKR03 e SKR04 | Aqui encontrar\u00e1 uma explica\u00e7\u00e3o simples dos planos de contas habitualmente utilizados na Alemanha.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ralf100m.de\/pt\/plano-de-contabilidade-skr-03-e-skr-04-quais-sao-as-diferencas\/","og_locale":"pt_PT","og_type":"article","og_title":"Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede? - Ralf 100M","og_description":"Was ist ein Kontenrahmen | Standard-Kontenrahmen | Datev Kontenrahmen SKR 03 und SKR 04 \u2013 2 g\u00e4ngige Standards | Unterschiede ? | Tipps zu Auswahl und Gebrauch | Welchen soll ich w\u00e4hlen? | Download von SKR03 und SKR04 | Finden Sie hier eine einfache Erkl\u00e4rung zu den gebr\u00e4uchlichen Kontenrahmen in Deutschland.","og_url":"https:\/\/ralf100m.de\/pt\/plano-de-contabilidade-skr-03-e-skr-04-quais-sao-as-diferencas\/","og_site_name":"Ralf 100M","article_published_time":"2023-04-10T18:11:40+00:00","article_modified_time":"2023-04-10T18:14:16+00:00","og_image":[{"width":1920,"height":1024,"url":"https:\/\/ralf100m.de\/wp-content\/uploads\/2023\/04\/entscheidung-skr-03-oder-04.jpg","type":"image\/jpeg"}],"author":"wpulitkus","twitter_card":"summary_large_image","twitter_misc":{"Written by":"wpulitkus","Est. reading time":"7 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/#article","isPartOf":{"@id":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/"},"author":{"name":"wpulitkus","@id":"https:\/\/ralf100m.de\/#\/schema\/person\/144d88d0c18fb8f5e6bd155752132c23"},"headline":"Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede?","datePublished":"2023-04-10T18:11:40+00:00","dateModified":"2023-04-10T18:14:16+00:00","mainEntityOfPage":{"@id":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/"},"wordCount":1195,"publisher":{"@id":"https:\/\/ralf100m.de\/#\/schema\/person\/144d88d0c18fb8f5e6bd155752132c23"},"image":{"@id":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/#primaryimage"},"thumbnailUrl":"https:\/\/ralf100m.de\/wp-content\/uploads\/2023\/04\/entscheidung-skr-03-oder-04.jpg","articleSection":["Allgemein"],"inLanguage":"pt-PT"},{"@type":"WebPage","@id":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/","url":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/","name":"Plano de contas SKR 03 e SKR 04 | Quais s\u00e3o as diferen\u00e7as? - Ralf 100M","isPartOf":{"@id":"https:\/\/ralf100m.de\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/#primaryimage"},"image":{"@id":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/#primaryimage"},"thumbnailUrl":"https:\/\/ralf100m.de\/wp-content\/uploads\/2023\/04\/entscheidung-skr-03-oder-04.jpg","datePublished":"2023-04-10T18:11:40+00:00","dateModified":"2023-04-10T18:14:16+00:00","description":"O que \u00e9 um plano de contas | Plano de contas normalizado | Plano de contas Datev SKR 03 e SKR 04 - 2 normas comuns | Diferen\u00e7as ? | Dicas de sele\u00e7\u00e3o e utiliza\u00e7\u00e3o | Qual devo escolher? | Descarregar SKR03 e SKR04 | Aqui encontrar\u00e1 uma explica\u00e7\u00e3o simples dos planos de contas habitualmente utilizados na Alemanha.","breadcrumb":{"@id":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/#breadcrumb"},"inLanguage":"pt-PT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/"]}]},{"@type":"ImageObject","inLanguage":"pt-PT","@id":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/#primaryimage","url":"https:\/\/ralf100m.de\/wp-content\/uploads\/2023\/04\/entscheidung-skr-03-oder-04.jpg","contentUrl":"https:\/\/ralf100m.de\/wp-content\/uploads\/2023\/04\/entscheidung-skr-03-oder-04.jpg","width":1920,"height":1024,"caption":"Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede?"},{"@type":"BreadcrumbList","@id":"https:\/\/ralf100m.de\/kontenrahmen-skr-03-und-skr-04-was-sind-die-unterschiede\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/ralf100m.de\/"},{"@type":"ListItem","position":2,"name":"Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede?"}]},{"@type":"WebSite","@id":"https:\/\/ralf100m.de\/#website","url":"https:\/\/ralf100m.de\/","name":"Ralf 100M","description":"","publisher":{"@id":"https:\/\/ralf100m.de\/#\/schema\/person\/144d88d0c18fb8f5e6bd155752132c23"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ralf100m.de\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-PT"},{"@type":["Person","Organization"],"@id":"https:\/\/ralf100m.de\/#\/schema\/person\/144d88d0c18fb8f5e6bd155752132c23","name":"wpulitcus","image":{"@type":"ImageObject","inLanguage":"pt-PT","@id":"https:\/\/ralf100m.de\/wp-content\/uploads\/2023\/04\/ralf-200px-logo.jpg","url":"https:\/\/ralf100m.de\/wp-content\/uploads\/2023\/04\/ralf-200px-logo.jpg","contentUrl":"https:\/\/ralf100m.de\/wp-content\/uploads\/2023\/04\/ralf-200px-logo.jpg","width":400,"height":162,"caption":"wpulitkus"},"logo":{"@id":"https:\/\/ralf100m.de\/wp-content\/uploads\/2023\/04\/ralf-200px-logo.jpg"}}]}},"_links":{"self":[{"href":"https:\/\/ralf100m.de\/pt\/wp-json\/wp\/v2\/posts\/4325","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ralf100m.de\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ralf100m.de\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ralf100m.de\/pt\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ralf100m.de\/pt\/wp-json\/wp\/v2\/comments?post=4325"}],"version-history":[{"count":0,"href":"https:\/\/ralf100m.de\/pt\/wp-json\/wp\/v2\/posts\/4325\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ralf100m.de\/pt\/wp-json\/wp\/v2\/media\/4327"}],"wp:attachment":[{"href":"https:\/\/ralf100m.de\/pt\/wp-json\/wp\/v2\/media?parent=4325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ralf100m.de\/pt\/wp-json\/wp\/v2\/categories?post=4325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ralf100m.de\/pt\/wp-json\/wp\/v2\/tags?post=4325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}