2012-12-13 * "Payee" "Narration"
    ! Expenses:Food                  10.00 EUR
    Assets:Account1                 -10.00 EUR

2012-12-17 ! "Payee" "Narration"
    ! Expenses:Food                  10.00 EUR
    Expenses:Others                  10.00 EUR
    Assets:Account1

2016-01-01 * "new payee" "narr"
  Expenses:Food                                       10.00 USD
