%% 
%%  A DANTE-Edition example
%% 
%%  Beispiel 06-00-17 auf Seite 187.
%% 
%%  Copyright (C) 2010 H. Voss
%% 
%%  It may be distributed and/or modified under the conditions
%%  of the LaTeX Project Public License, either version 1.3
%%  of this license or (at your option) any later version.
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%%  See http://www.latex-project.org/lppl.txt for details.
%% 

%%Run also: >>  << 
% Show page(s) 1

\documentclass[]{article}
\pagestyle{empty}
\setlength\textwidth{194.59192pt}
\setlength\parindent{0pt}
\usepackage[utf8]{inputenc}
\usepackage[ngerman]{babel}
\usepackage{booktabs}

\usepackage{dcolumn,ragged2e,eurosym}\newcolumntype{N}{>{\footnotesize}l}
\newcolumntype{P}[1]{>{\footnotesize\RaggedRight}p{#1}}
\newcolumntype{d}[1]{D{.}{,}{#1}} \newcommand\mc[2]{\multicolumn{1}{#1}{#2}}

\begin{document}
\begin{tabular}{@{}l *{2}{d{3.0}d{2.2}} @{}}\toprule
\mc{@{}N}{Gegenstand} & \multicolumn{2}{N}{Vierleitersystem}
  & \multicolumn{2}{N@{}}{Fünf"|leitersystem}\\\cmidrule(lr){2-3}\cmidrule(l){4-5}
  & \mc{N}{Bestell-} & \mc{N}{Preis} & \mc{N}{Bestell} & \mc{N@{}}{Preis} \\[-2pt]
  & \mc{N}{Nr.} & \mc{P{2em}}{\euro} & \mc{N}{Nr.} & \mc{P{2.5em}@{}}{\euro}\\
 \cmidrule(r){1-1}\cmidrule(lr){2-2}\cmidrule(lr){3-3}\cmidrule(lr){4-4}
 \cmidrule(l){5-5}
Schienenkasten          & 103 & 70.$---$ & 107 & 83.$---$ \\
Schiene für Hauptleiter & 104 & 9.50     & 108 & 9.50     \\
Verbindungsklemme       & 105 & 1.25     & 109 & 1.25     \\
Schienenkastenöffnung   & 106 & 1.55     & 110 & 1.55     \\\bottomrule
\end{tabular}
\end{document}