making all files UTF8, removing UTF8 from their names

git-svn-id: https://ledger-smb.svn.sourceforge.net/svnroot/ledger-smb/trunk@610 4979c152-3d1c-0410-bac9-87ea11338e46

1 files changed, 33 insertions, 33 deletions

diff --git a/sql/Spain-ISO-chart.sql b/sql/Spain-ISO-chart.sql
index 47875904..6b3c5b5f 100755
--- a/sql/Spain-ISO-chart.sql
+++ b/sql/Spain-ISO-chart.sql
@@ -1,18 +1,18 @@
--- Chart of Accounts for Spain (Cuadro del Plan de Contabilidad espa駉l)
+-- Chart of Accounts for Spain (Cuadro del Plan de Contabilidad espa帽ol)
 -- From: Federico Montesino Pouzols <fedemp@arrok.com>
 -- 23 Apr 2002
 -- 
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('099999999','Grupo 1: financiaci髇 b醩ica','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('099999999','Grupo 1: financiaci贸n b谩sica','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('100000000','Capital','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110000000','Reservas','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('120000000','Resultados pendientes de aplicaci髇','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('120000000','Resultados pendientes de aplicaci贸n','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('130000000','Ingresos a distribuir en varios ejercicios','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('140000000','Provisiones para riesgos y gastos','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('150000000','Empr閟titos y otras emisiones an醠ogas','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('150000000','Empr茅stitos y otras emisiones an谩logas','A','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('160000000','Deudas a largo plazo con empresas del grupo y asociadas','A','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('170000000','Deudas a largo plazo por prestamos recibidos y otros conceptos','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('180000000','Fianzas y dep髎itos recibidos a largo plazo','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('190000000','Situaciones transitorias de financiaci髇','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('180000000','Fianzas y dep贸sitos recibidos a largo plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('190000000','Situaciones transitorias de financiaci贸n','A','','A','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('199999999','Grupo 2: inmovilizado','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('200000000','Gastos de establecimiento','A','','A','');
@@ -21,9 +21,9 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('230000000','Inmovilizaciones materiales en curso','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('240000000','Inversiones financieras en empresas del grupo y asociadas','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('250000000','Otras inversiones financieras permanentes','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('260000000','Fianzas y dep髎itos constituidos a largo plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('260000000','Fianzas y dep贸sitos constituidos a largo plazo','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('270000000','Gastos a distribuir en varios ejercicios','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('280000000','Amortizaci髇 acumulada del inmovilizado','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('280000000','Amortizaci贸n acumulada del inmovilizado','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('290000000','Provisiones de inmovilizado','A','','A','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('299999999','Grupo 3: existencias','H','','','');
@@ -34,69 +34,69 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('340000000','Productos semiterminados','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('350000000','Productos terminados','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('360000000','Subproductos, residuos y materiales recuperados','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('390000000','Provisiones por depreciaci髇 de existencias','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('390000000','Provisiones por depreciaci贸n de existencias','A','','A','');
 --
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('399999999','Grupo 4: acreedores y deudores por operaciones de tr醘ico','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('399999999','Grupo 4: acreedores y deudores por operaciones de tr谩fico','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('400000000','Proveedores','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('410000000','Acreedores varios','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('430000000','Clientes','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('431000000','Clientes, efectos comerciales a cobrar','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440000000','Deudores varios','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('460000000','Personal','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('470000000','Administraciones p鷅licas','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000000','Hacienda P鷅lica, IVA soportado','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('470000000','Administraciones p煤blicas','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000000','Hacienda P煤blica, IVA soportado','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000001','IVA soportado 4%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000002','IVA soportado 7%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000003','IVA soportado 16%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('475100000','Hacienda P鷅lica, acreedor por retenciones practicadas','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('473000000','Hacienda P鷅lica, retenciones y pagos a cuenta','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000000','Hacienda P鷅lica, IVA repercutido','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('475100000','Hacienda P煤blica, acreedor por retenciones practicadas','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('473000000','Hacienda P煤blica, retenciones y pagos a cuenta','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000000','Hacienda P煤blica, IVA repercutido','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000001','IVA repercutido 4%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000002','IVA repercutido 7%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000003','IVA repercutido 16%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('480000000','Ajustes por periodificaci髇','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('490000000','Provisiones por operaciones de tr醘ico','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('480000000','Ajustes por periodificaci贸n','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('490000000','Provisiones por operaciones de tr谩fico','A','','P','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('499999999','Grupo 5: cuentas financieras','H','','','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Empr閟titos y otras emisiones an醠ogas a corto plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Empr茅stitos y otras emisiones an谩logas a corto plazo','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('510000000','Deudas a corto plazo con empresas del grupo y asociadas','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('520000000','Deudas a corto plazo por pr閟tamos recibidos y otros conceptos','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('520000000','Deudas a corto plazo por pr茅stamos recibidos y otros conceptos','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('530000000','Inversiones financieras a corto plazo en empresas del grupo y asociadas','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('540000000','Otras inversiones financieras temporales','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550000000','Otras cuentas no bancarias','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('560000000','Fianzas y dep髎itos recibidos y constituidos a corto plazo','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('569000000','Tesorer韆','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('560000000','Fianzas y dep贸sitos recibidos y constituidos a corto plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('569000000','Tesorer铆a','A','','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('570000000','Caja, euros','A','','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('571000000','Caja, moneda extranjera','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('572000000','Bancos e instituciones de cr閐ito, c/c. vista, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('573000000','Bancos e instituciones de cr閐ito, c/c. vista, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('574000000','Bancos e instituciones de cr閐ito, cuentas de ahorro, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('575000000','Bancos e instituciones de cr閐ito, cuentas de ahorro, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('580000000','Ajustes por periodificaci髇','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('572000000','Bancos e instituciones de cr茅dito, c/c. vista, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('573000000','Bancos e instituciones de cr茅dito, c/c. vista, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('574000000','Bancos e instituciones de cr茅dito, cuentas de ahorro, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('575000000','Bancos e instituciones de cr茅dito, cuentas de ahorro, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('580000000','Ajustes por periodificaci贸n','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('590000000','Provisiones financieras','A','','P','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('599999999','Grupo 6: compras y gastos','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('600000000','Compras','A','','E','AP:IC_cogs');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('608000000','Devoluciones de compras y operaciones similares','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('610000000','Variaci髇 de existencias','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('610000000','Variaci贸n de existencias','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('620000000','Servicios exteriores','A','','E','IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('630000000','Tributos','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('640000000','Gastos de personal','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('650000000','Otros gastos de gesti髇','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('650000000','Otros gastos de gesti贸n','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','Gastos financieros','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Descuentos sobre ventas por pronto pago','A','','E','IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('668000000','Diferencias negativas de cambio','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('670000000','P閞didas procedentes del inmovilizado y gastos excepcionales','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('670000000','P茅rdidas procedentes del inmovilizado y gastos excepcionales','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('680000000','Dotaciones para amortizaciones','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('690000000','Dotaciones a las provisiones','A','','E','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('699999999','Grupo 7: ventas e ingresos','H','','','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Ventas de mercader韆s, de producci髇 propia, de servicios, etc.','A','','I','AR:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Ventas de mercader铆as, de producci贸n propia, de servicios, etc.','A','','I','AR:IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('708000000','Devoluciones de ventas y operaciones similares','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('710000000','Variaci髇 de existencias','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('710000000','Variaci贸n de existencias','A','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('730000000','Trabajos realizados para la empresa','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('740000000','Subvenciones a la explotaci髇','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('750000000','Otros ingresos de gesti髇','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('740000000','Subvenciones a la explotaci贸n','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('750000000','Otros ingresos de gesti贸n','A','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('760000000','Ingresos financieros','A','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('765000000','Descuentos sobre compras por pronto pago','A','','I','IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('768000000','Diferencias positivas de cambio','A','','I','');