The warnings speak for themselves:

** (gnumeric:21809): WARNING **: In the `_Datei' menu, the key `v' is used for
both `Druck_vorschau' and `_Verschicken an...'.

** (gnumeric:21809): WARNING **: In the `_Datei' menu, the key `f' is used for
both `Ö_ffnen' and `Pre_ferences...'.

** (gnumeric:21809): WARNING **: In the `_Bearbeiten' menu, the key `l' is used
for both `_Leeren' and `_Löschen'.

** (gnumeric:21809): WARNING **: In the `_Bearbeiten' menu, the key `k' is used
for both `_Kopieren' and `_Kommentar...'.

** (gnumeric:21809): WARNING **: In the `_Bearbeiten->_Blatt' menu, the key `e'
is used for both `_Einfügen' and `_Entfernen'.

** (gnumeric:21809): WARNING **: In the `_Bearbeiten->_Füllen' menu, the key `z'
is used for both `_Zusammenführen...' and `_Zufallsgenerator...'.
** (gnumeric:21809): WARNING **: In the `_Einfügen' menu, the key `b' is used
for both `_Blatt' and `_Bild...'.

** (gnumeric:21809): WARNING **: In the `_Format->_Zeile' menu, the key `h' is
used for both `_Höhe...' and `_Hervorholen'.

** (gnumeric:21809): WARNING **: In the `_Format' menu, the key `z' is used for
both `_Zellen...' and `_Zeile'.

** (gnumeric:21809): WARNING **: In the `_Format->_Blatt' menu, the key `n' is
used for both `Umbe_nennen' and `_Nullen verbergen'.

** (gnumeric:21809): WARNING **: In the `_Werkzeuge' menu, the key `s' is used
for both `Auto-_Speichern...' and `_Szenarien'.

** (gnumeric:21809): WARNING **: In the `_Werkzeuge->Statistische Anal_yse'
menu, the key `v' is used for both `_Varianzanalyse' and `Ko_varianz...'.

** (gnumeric:21809): WARNING **: In the `Da_ten->_Gruppierung und Umrisse' menu,
the key `u' is used for both `Gr_uppierung aufheben...' and `_Umrisse anzeigen'.

** (gnumeric:21809): WARNING **: In the `Da_ten->_Gruppierung und Umrisse' menu,
the key `u' is used for both `Gr_uppierung aufheben...' and `Umriss _Unten'.