diff options
| author | einhverfr <einhverfr@4979c152-3d1c-0410-bac9-87ea11338e46> | 2007-03-06 04:16:33 +0000 |
|---|---|---|
| committer | einhverfr <einhverfr@4979c152-3d1c-0410-bac9-87ea11338e46> | 2007-03-06 04:16:33 +0000 |
| commit | 881a302829e6cb38dbb5ce6950638d2c39cf5865 (patch) | |
| tree | 3da87075ac1096d1cd97390077830b51074a88be /sql/coa | |
| parent | 65abdb913a18af96946843572f46d8f224278b1f (diff) | |
Third installment of refactoring of coa files
git-svn-id: https://ledger-smb.svn.sourceforge.net/svnroot/ledger-smb/trunk@852 4979c152-3d1c-0410-bac9-87ea11338e46
Diffstat (limited to 'sql/coa')
| -rwxr-xr-x | sql/coa/de/chart/DATEV-SKR03.sql | 241 | ||||
| -rwxr-xr-x | sql/coa/de/chart/General.sql | 230 | ||||
| -rwxr-xr-x | sql/coa/de/chart/SKR03.sql | 278 | ||||
| -rwxr-xr-x | sql/coa/de/gifi/DATEV-SKR03.sql | 552 | ||||
| -rwxr-xr-x | sql/coa/de/gifi/General.sql | 21 | ||||
| -rwxr-xr-x | sql/coa/de/gifi/SKR03.sql | 1085 | ||||
| -rwxr-xr-x | sql/coa/it/chart/General.sql | 193 | ||||
| -rwxr-xr-x | sql/coa/it/chart/cc2424.sql | 272 | ||||
| -rwxr-xr-x | sql/coa/it/gifi/General.sql | 142 | ||||
| -rwxr-xr-x | sql/coa/it/gifi/cc2424.sql | 142 | ||||
| -rwxr-xr-x | sql/coa/lv/chart/General.sql | 267 | ||||
| -rwxr-xr-x | sql/coa/no/chart/General.sql | 311 | ||||
| -rwxr-xr-x | sql/coa/py/chart/General.sql | 268 | ||||
| -rwxr-xr-x | sql/coa/py/gifi/General.sql | 110 |
14 files changed, 4112 insertions, 0 deletions
diff --git a/sql/coa/de/chart/DATEV-SKR03.sql b/sql/coa/de/chart/DATEV-SKR03.sql new file mode 100755 index 00000000..ad2b8377 --- /dev/null +++ b/sql/coa/de/chart/DATEV-SKR03.sql @@ -0,0 +1,241 @@ +begin; +-- DATEV SKR03 +-- +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0002700','EDV-Software','A','A','','0002700'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0010000','Fabrikbauten','A','A','','0010000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011000','Garagen','A','A','','0011000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011100','Außenanlagen','A','A','','0011100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011200','Hof-und Wegebefestigung','A','A','','0011200'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011500','Andere Bauten','A','A','','0011500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0016500','Geschäftsbauten','A','A','','0016500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0008500','Grundstückswert eige.bebau.Grundst.','A','A','','0008500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0009000','Geschäftsbauten','A','A','','0009000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0016000','Bauten auf fremden Grundstücken','H','A','','0016000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017000','Fabrikbauten','A','A','','0017000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017500','Garagen','A','A','','0017500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017600','Außenanlage','A','A','','0017600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0020000','Techn.Anlagen und Maschinen','H','A','','0020000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0021000','Maschinen','A','A','','0021000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0022000','Maschinengebundene Werkzeuge','A','A','','0022000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0024000','Maschinelle Anlagen','A','A','','0024000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0028000','Betriebsvorrichtung','A','A','','0028000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0030000','Andere Anlagen,Betrieb-und Geschäftsaus','H','A','','0030000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0031000','Andere Anlagen','A','A','','0031000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0032000','PKW','A','A','','0032000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0035000','LKW','A','A','','0035000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0040000','Betriebsausstattung','A','A','','0040000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0041000','Geschäftsausstattung','A','A','','0041000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0042000','Büroeinrichtung','A','A','','0042000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0043000','Ladeneinrichtung','A','A','','0043000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0048000','Geringwertige Wirtschaftsg.b.410EUR','A','A','','0048000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0049000','Sons.Betriebs- Geschäftsausstattung','A','A','','0049000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0050400','Ant.a.herr.o.m.Mehrh.bet.Ges.schaft','A','A','','0050400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0051300','Typisch stille Beteiligungen','A','A','','0051300'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0063100','- Restlaufzeit bis 1 Jahr','A','L','','0063100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0051600','Atypische stille Beteiligungen','A','A','','0051600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0064000','- Restlaufzeit 1 bis 5 Jahre','A','L','','0064000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0065000','- Restlaufzeit größer als 5 Jahre','A','L','','0065000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099600','Pauschalwertb.m.Restlaufzeit v. 1J.','A','A','','0099600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0140000','Ford. a.Lieferungen und Leistungen','A','A','AR','0140000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0080000','Gezeichnetes Kapital','A','Q','','0080000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0150000','Sonstige Vermögensgegenstände','A','A','','0150000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0153000','Forderungen gegen Personal','A','A','','0153000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0154500','Umsatzsteuerforderungen','A','A','','0154500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0100000','Kasse','A','A','AR_paid:AP_paid','0100000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0120000','Bank','A','A','AR_paid:AP_paid','0120000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0096300','Körperschaftssteuerrückstellung','A','Q','','0096300'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0095500','Steuerrückstellung','A','Q','','0095500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0095700','Gewerbesteuerrückstellung','A','Q','','0095700'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0080100','Ausst.Einl.a.d.gezeichnete Kapital','A','Q','','0080100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0084000','Kapitalrücklage','A','Q','','0084000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0086000','Gewinnvortrag vor Verwendung','A','Q','','0086000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0086900','Vortrag auf neue Rechnungen','A','Q','','0086900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0000500','Sachanlagen','H','A','','0000500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0050000','Finanzanlagen','H','A','','0050000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0051000','Beteiligungen','A','A','','0051000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0063000','Verbindl.gegenüber Kreditinstituten','A','L','','0063000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0060000','Verbindlichkeiten','H','L','','0060000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0086800','Verlustvortrag vor Verwendung','A','L','','0086800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097000','Sonstige Rückstellungen','A','L','','0097000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097400','Rückstellungen für Gewährleistungen','A','L','','0097400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097700','Rücks.f.Abschluß-u.Prüfungskosten','A','L','','0097700'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097800','Aufwandsrückstellungen','A','L','','0097800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0098000','Aktive Rechnungsabgrenzung','A','A','','0098000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099000','Passive Rechnungsabgrenzung','A','L','','0099000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099200','Wertberichtigungen','A','A','','0099200'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099800','Einzelwertber.m.Restlaufzeit v.1 J.','A','A','','0099800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0146000','Zweifelhafte Forderungen','A','A','','0146000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0151000','Geleistete Anzahlung auf Vorräte','A','A','','0151000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0151100','Geleistete Anzahlungen 7%','A','A','','0151100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0151700','Geleistete Anzahlung 16%','A','A','','0151700'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0152500','Kautionen','A','A','','0152500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0154000','Steuerüberzahlungen','A','A','','0154000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0157000','Abziehbare Vorsteuer','A','A','AR_tax:AP_tax','0157000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0160000','Verbindlichkeiten aus Lief.u.Leist.','A','L','AP','0160000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0174100','Verbindl.a.Lohn-und Kirchensteuer','A','L','','0174100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0178000','Umsatzsteuer-Vorauszahlungen','A','L','','0178000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0178100','Umsatzsteuer-Vorauszahlung 1/11','A','L','','0178100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0178900','Umsatzsteuer laufendes Jahr','A','L','','0178900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0179000','Umsatzsteuer Vorjahr','A','L','','0179000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0179100','Umsatzsteuer frühere Jahre','A','L','','0179100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0180000','Privatentnahme allgemein','A','Q','','0180000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0189000','Privateinlagen','A','Q','','0189000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0210000','Zinsen und ähnl.Aufwendungen','A','E','','0210000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0211000','Zinsaufwendung f.kurzf.Verbindlichk','A','E','','0211000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0212000','Zinsaufwendung f.langf.Verbindlichk','A','E','','0212000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0221000','Kapitalertragssteuer','A','E','','0221000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0231000','Anlagenabgänge - bei Buchverlust','A','E','','0231000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0231500','Anlagenabgänge-Buchgewinn','A','I','','0231500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0237500','Grundsteuer','A','E','','0237500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0245000','Einstell.i.d.Pauschalwertbe.z.Forde','A','E','','0245000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0245100','Einstell.i.d.Einzelwertb.z.Forderun','A','E','','0245100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0250000','Außerordentliche Erträge','A','I','','0250000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0251000','Betriebsfremde Erträge n.außerorden','A','I','','0251000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0252000','Periodenfremde Erträge nicht außero','A','I','','0252000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0270000','Sonstige Erträge','A','I','','0270000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0272000','Ertr.a.d.Abgang v.Gegens.d.Anlageve','A','I','','0272000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0272500','Ertr.a.d.Abg.v.Gegenst.d.Umlaufverm','A','I','','0272500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0273000','Ertr.a.Herab.d.Pauschal.z.Forderung','A','I','','0273000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0273100','Ertr.a.Herab.d.Einzelw.z.Forderunge','A','I','','0273100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0273200','Ertr. aus abgeschriebenen Forderung','A','I','','0273200'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0274200','Versicherungsentschädigungen','A','I','','0274200'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0286000','Gewinnvortrag nach Verwendung','A','L','','0286000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0286800','Verlustvortrag nach Verwendung','A','L','','0286800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0286900','Vortrag auf neue Rechnungen','A','L','','0286900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0375000','Erhaltene Boni 7% Vorsteuer','A','I','','0375000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0376000','Erhaltene Boni 16% Vorsteuer','A','I','','0376000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0380000','Anschaffungsnebenkosten','A','E','IC_cogs:IC_expense','0380000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0383000','Leergut','A','E','IC_cogs:IC_expense','0383000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0385000','Zölle und Einfuhrabgaben','A','E','IC_cogs:IC_expense','0385000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0396000','Bestandsver.Roh-,Hilfs-.Betriebs.','A','E','','0396000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0397000','Bestand Roh-,Hilfs-,u.Betriebsstoff','A','A','IC','0397000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0398000','Bestand Waren','A','E','IC','0398000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0399000','Verrechnete Stoffkosten','A','E','IC_cogs:IC_expense','0399000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0400000','Material-und Stoffverbrauch','A','E','IC_cogs:IC_expense','0400000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0410000','Löhne und Gehälter','A','E','AP_amount','0410000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0412500','Ehegattengehalt','A','E','AP_amount','0412500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0340000','Wareneingang 16% Vorsteuer','A','E','AP_amount','0340000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0342000','Innergemein.Erwerb 7% VorSt u. Ust','A','E','AP_amount','0342000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0342500','Innergem.Erwerb 16% VorSt u. Ust','A','E','AP_amount','0342500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0373100','Erhaltene Skonti 7% Vorsteuer','A','I','AP_paid','0373100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0373500','Erhaltene Skonti 16% Vorsteuer','A','I','AP_paid','0373500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0330000','Wareneingang 7% Vorsteuer','A','E','AP_amount','0330000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0413000','Gesetzlich soziale Aufwendungen','A','E','AP_amount','0413000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0413800','Beiträge zur Berufsgenossenschaftr','A','E','AP_amount','0413800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0414500','Freiwillige sozi.Aufw.lohnsteuerfr.','A','E','AP_amount','0414500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0414900','Pauschale Lohnsteuera.sons.Bezüge','A','E','AP_amount','0414900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0416500','Aufwendung f.Altersversorgung','A','E','AP_amount','0416500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0417000','Vermögenswirksame Leistungen','A','E','AP_amount','0417000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0420000','Raumkosten','A','E','AP_amount:AP_tax','0420000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0417500','Fahrtkostenerst.Wohnung/Arbeitsstät','A','E','AP_amount','0417500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0419000','Aushilfslöhne','A','E','AP_amount','0419000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0419900','Lohnsteuer für Aushilfe','A','E','AP_amount','0419900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0159000','Durchlaufende Posten','A','A','','0159000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0422000','Pacht','A','E','AP_amount','0422000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0423000','Heizung','A','E','AP_amount','0423000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0424000','Gas,Strom, Wasser','A','E','AP_amount','0424000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0425000','Reinigung','A','E','AP_amount','0425000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0426000','Instandhaltung betrieb.Räume','A','E','AP_amount','0426000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0428000','Sonstige Raumkosten','A','E','AP_amount','0428000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0432000','Gewerbesteuer','A','E','AP_amount','0432000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0434000','Sonstige Betriebssteuern','A','E','','0434000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0436000','Versicherungen','A','E','','0436000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0438000','Beiträge','A','E','','0438000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0439000','Sonstige Abgaben','A','E','AP_amount','0439000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0450000','Fahrzugkosten','A','E','','0450000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0451000','Kfz-Steuer','A','E','','0451000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0452000','Kfz-Versicherungen','A','E','','0452000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0453000','Laufende Kfz-Betriebskosten','A','E','AP_amount','0453000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0454000','Kfz-Reparaturen','A','E','AP_amount','0454000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0455000','Garagenmiete','A','E','AP_amount','0455000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0457000','Fremdfahrzeuge','A','E','AP_amount','0457000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0458000','Sonstige Kfz-Kosten','A','E','AP_amount','0458000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0461000','Werbekosten','A','E','AP_amount','0461000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0463000','Geschenke bis 40 EUR','A','E','AP_amount','0463000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0463500','Geschenke über 40 EUR','A','E','AP_amount','0463500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0464000','Repräsentationskosten','A','E','AP_amount','0464000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0465000','Bewirtungskosten','A','E','AP_amount','0465000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0465400','Nicht abzugsfähige Bewirtungskosten','A','E','AP_amount','0465400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0465500','Nicht abzugsfähige Betriebsausgaben','A','E','','0465500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0466300','Reisekosten Arbeitn.m.Vorsteuerabzu','A','E','AP_amount','0466300'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0466600','Reisekosten Arbeitn.Übernachtungsau','A','E','','0466600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0466800','Kilometerentgelderstattung Arbeitne','A','E','','0466800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0467400','Reisekosten Untern.Verpflegungsmehr','A','E','','0467400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0467600','Reisekosten Untern.Übernachtungsauf','A','E','','0467600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0467800','Kilometererstattungsgeld Unternehme','A','E','','0467800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0470000','Kosten der Warenabgabe','A','E','IC_cogs','0470000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0471000','Verpackungsmaterial','A','E','IC_cogs','0471000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0473000','Ausgangsfracht','A','E','IC_cogs','0473000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0475000','Transportversicherung','A','E','IC_cogs','0475000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0476000','Verkaufsprovision','A','E','IC_cogs','0476000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0478000','Fremdarbeiten','A','E','IC_cogs','0478000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0479000','Aufwand für Gewährleistungen','A','E','','0479000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0480900','Sonstige Reparaturen u.Instandhalt.','A','E','AP_amount','0480900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0481000','Mietleasing','A','E','AP_amount','0481000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0481500','Kaufleasing','A','E','AP_amount','0481500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0482000','AfA a.Aufw.f.d.Inga.u.Erw.Geschäfts','A','E','AP_amount','0482000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0482100','AfA a.Aufw.f.d.Währungsumst.a.Euro','A','E','AP_amount','0482100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0483000','Abschreibungen auf Sachanlagen','A','E','AP_amount','0483000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0485500','Sofortabschreibung GWG','A','E','AP_amount','0485500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0491000','Porto','A','E','AP_amount','0491000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0492000','Telefon','A','E','AP_amount','0492000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0492500','Telefax','A','E','AP_amount','0492500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0493000','Bürobedarf','A','E','AP_amount','0493000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0494000','Zeitschriften, Bücher','A','E','AP_amount','0494000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0494500','Fortbildungskosten','A','E','AP_amount','0494500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0494600','Freiwillige Sozialleistungen','A','E','','0494600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0495000','Rechts- und Beratungskosten','A','E','AP_amount','0495000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0495500','Buchführungskosten','A','E','AP_amount','0495500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0495700','Abschluß- und Prüfungskosten','A','E','AP_amount','0495700'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0496000','Mieten für Einrichtungen','A','E','AP_amount','0496000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0497000','Nebenkosten des Geldverkehrs','A','E','','0497000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0498000','Betriebsbedarf','A','E','AP_amount','0498000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0498500','Werkzeuge und Kleingeräte','A','E','AP_amount','0498500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0498600','Sonstige Aufwendungen (Ausbuchung)','A','E','AP_amount','0498600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0700000','Unfertige Erzeu.unfert.Leistungen','A','A','','0700000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0136000','Geldtransit','A','A','','0136000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0705000','Unfertige Erzeugnisse','A','A','IC','0705000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0708000','Unfertige Leistungen','A','A','IC','0708000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0711000','Fertige Erzeugnisse (Bestand)','A','A','IC','0711000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0714000','Waren (Bestand)','A','A','IC','0714000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0873100','Gewährte Skonti 7% USt','A','I','AP_paid','0873100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0873500','Gewährte Skonti 16% USt.','A','I','AP_paid','0873500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0875000','Gewährte Boni 7% USt.','A','I','','0875000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0876000','Gewährte Boni 16% USt.','A','I','','0876000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0882000','Erlöse aus Anlageverkäufen 16%Ust','A','I','IC_sale','0882000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0895500','Umsatzsteuervergütungen','A','I','','0895500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0890500','Entnahme v. Gegenst.o.USt.','A','I','','0890500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900000','Saldenverträge,Sachkonten','A','A','','0900000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900800','Saldenverträge,Debitoren','A','A','','0900800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900900','Saldenverträge,Kreditoren','A','L','','0900900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0266000','Erträge aus Kursdifferenzen','A','I','','0266000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0215000','Aufwendungen aus Kursdifferenzen','A','E','','0215000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0850000','Provisionserlöse','A','I','AR_amount:IC_income','0850000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0157100','Abziebare Vorsteuer 7%','A','A','AP_tax','0157100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0157500','Abziehbare Vorsteuer 16%','A','A','AP_tax:AP_paid','0157500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0177100','Umsatzsteuer 7%','A','L','AR_tax:IC_taxpart:IC_taxservice','0177100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0177500','Umsatzsteuer 16%','A','L','AR_tax:IC_taxpart:IC_taxservice','0177500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0830000','Erlöse 7%USt','A','I','AR_amount:IC_sale:IC_income','0830000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0840000','Erlöse 16% USt.','A','I','AR_amount:IC_sale:IC_income','0840000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('950','Rückstellungen','H','L','',''); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '0398000')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '0840000')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '0399000')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '0266000')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '0215000')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR:USD'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0157100'),0.07); +INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0157500'),0.16); +INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0177100'),0.07); +INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0177500'),0.16); + +commit; diff --git a/sql/coa/de/chart/General.sql b/sql/coa/de/chart/General.sql new file mode 100755 index 00000000..aa682d18 --- /dev/null +++ b/sql/coa/de/chart/General.sql @@ -0,0 +1,230 @@ +begin; +-- Einfacher Deutscher Kontenrahmen => Very Easy German Default Chart +-- Vorbereitet von / Prepared by Paul Tammes May 9th, 2002. Kommentar / Comments : finance@bermuda-holding.com +-- Englische Texte für eigene Zwecke und um Refernz in LedgerSMB Dokumentation zu erleichtern. +-- English terms used mostly for my own reference and to make lookup in LedgerSMB documentation easier. +-- GIFI-codes werden benutzt/misbraucht um die art der Rechnung zu deuten, Fehler nicht ausgeschlossen denn +-- Ich bin kein Deutscher Steuerberater ;-( +-- GIFI field codes re-used for following specs: +-- Link: Achtung, sehr wenig benutzt da mir die Kentnisse zum Deutschen System fehlen. Sehr gut aufpassen und wenn +-- Ihr Fehler oder Praktische TIPS hat: gerne! +-- Link: used to a minimum, update and customization may well be needed! +-- A0 = Anlagevermögen / Fixed Assets +-- A1-1 = Warenbestand / Inventory +-- A1-2 = Forderungen / Liabilities +-- A1-3 = Liquide Mittel / Assets +-- A1-4 = Aktive Rechnungsabgrenzung / Closing Account results +-- E = Erträge / Income +-- K0 = Wareneinsatz / COGS +-- K1 = Personalkosten / Salaries etc +-- K2 = Raumkosten / Rental etc +-- K3 = Sonstige Kosten / Various costs +-- NA = Neutrale Aufwendungen / Neutral Costs +-- NE - Neutrale Erlöse / Neutral Income +-- P0 = Eigenkapital / Equity +-- P1 = Rückstellungen / Reserves +-- P2 = Fremdkapital Langfristig / Liabilities Long Term +-- P3 = Fremdkapital Kurzfristig / Liabilities Short Term +-- P4 = Passive Rechnungsabgrenzung / Closing Account results +-- +-- A0 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0000','ANLAGEVERMÖGEN','H','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0100','Konzessionen & Lizenzen','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0135','EDV-Programme','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0440','Maschinen','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0500','Betriebsausstattung','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0520','PKW','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0650','Büroeinrichtung','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0670','GWG','A','A0','A',''); +-- A1-1 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100','WARENBESTAND','H','A1-1','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1140','Warenbestand','A','A1-1','A','IC'); +-- A1-2 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','FORDERUNGEN','H','A1-2','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1201','Geleistete Anzahlungen','A','A1-2','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1210','Forderungen ohne Kontokorrent','A','A1-2','A','AR'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300','Sonstige Forderungen','A','A1-2','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400','Anrechenbare Vorsteuer','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1401','Anrechenbare Vorsteuer 7%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1402','Vorsteuer ig Erwerb','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1403','Vorsteuer ig Erwerb 16%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1405','Anrechenbare Vorsteuer 16%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1406','Anrechenbare Vorsteuer 15%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1433','bezahlte Einfuhrumsatzsteuer','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1370','Ungeklärte Posten','A','A1-2','A',''); +-- A1-3 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1600','LIQUIDE MITTEL','H','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1601','Kasse','A','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1700','Postgiro','A','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','Bank','A','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1810','Bank USD','A','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Kreditkarten','A','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1890','Geldtransit','A','A1-3','A',''); +-- A1-4 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1900','Aktive Rechnungsabgrenzung','A','A1-4','A',''); +-- P0 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','EIGENKAPITAL','H','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2001','Eigenkapital','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Privatentnahmen','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2150','Privatsteuern','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2180','Privateinlagen','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2200','Sonderausgaben beschr.abzugsf.','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2900','Gezeichnetes Kapital','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2910','Ausstehende Einlagen','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2970','Gewinnvortrag vor Verwendung','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2978','Verlustvortrag vor Verwendung','A','P0','Q',''); +-- P1 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3000','RÜCKSTELLUNGEN','H','P1','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3030','Gewerbesteuerrückstellung','A','P1','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3070','Sonstige Rückstellungen','A','P1','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3095','Rückstellung für Abschlusskosten','A','P1','L',''); +-- P2 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100','FREMDKAPITAL LANGFRISTIG','H','P2','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3160','Bankdarlehen','A','P2','L',''); +-- P3 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3200','FREMDKAPITAL KURZFRISTIG','H','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3280','Erhaltene Anzahlungen','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3310','Kreditoren ohne Kontokorrent','A','P3','L','AP'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','Sonstige Verbindlichkeiten','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3560','Darlehen','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3700','Verbindl. Betr.steuern u.Abgaben','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3720','Verbindlichkeiten Löhne und Gehälter','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3730','Verbindlichkeiten Lohnsteuer','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3740','Verbindlichkeiten Sozialversicherung','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3800','Umsatzsteuer','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3801','Umsatzsteuer 7%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3802','Umsatzsteuer ig. Erwerb','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3803','Umsatzsteuer ig. Erwerb 16%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3805','Umsatzsteuer 16%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3806','Umsatzsteuer 15%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3815','Umsatzsteuer nicht fällig 16%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3816','Umsatzsteuer nicht fällig 15%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3820','Umsatzsteuer-Vorauszahlungen','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3841','Umsatzsteuer Vorjahr','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +-- P4 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3900','Aktive Rechnungsabgrenzung','A','P4','L',''); +-- K0 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','WARENEINGANG','H','K0','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5200','Wareneingang ohne Vorsteuer','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5300','Wareneingang 7%','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','Wareneingang 15%','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','ig.Erwerb 7% VoSt. und 7% USt.','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5425','ig.Erwerb 15% VoSt. und 15% USt.','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5731','Erhaltene Skonti 7% Vorsteuer','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5736','Erhaltene Skonti 15% Vorsteuer','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Anschaffungsnebenkosten','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5900','Fremdarbeiten','A','K0','E','AP_amount:IC_cogs:IC_expense'); +-- K1 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000','PERSONALKOSTEN','H','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6001','Personalkosten','H','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6010','Löhne','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6020','Gehälter','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6030','Aushilfslöhne','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6040','Lohnsteuer Aushilfen','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6080','Vermögenswirksame Leistungen','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6090','Fahrtkostenerst.Whg./Arbeitsstätte','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6110','Sozialversicherung','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6120','Berufsgenossenschaft','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6130','Freiw. Soz. Aufw. LSt- u. Soz.Vers.frei','A','K1','E',''); +-- K2 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6300','RAUMKOSTEN','H','K2','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6310','Miete','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6315','Pacht','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320','Heizung','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6325','Gas Strom Wasser','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6330','Reinigung','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6335','Instandhaltung betriebliche Räume','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6345','Sonstige Raumkosten','A','K2','E','AP_amount:IC_expense'); +-- K3 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6400','SONSTIGE KOSTEN','H','K3','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6402','Abschreibungen','A','K3','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6403','Kaufleasing','A','K3','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6404','Sofortabschreibung GWG','A','K3','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6405','Sonstige Kosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6410','Versicherung','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6420','Beiträge und Gebühren','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6430','Sonstige Abgaben','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470','Rep. und Instandhaltung BGA','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6520','Kfz-Versicherung','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6530','Lfd. Kfz-Kosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6540','Kfz-Reparaturen','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6560','Fremdfahrzeuge','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6570','Sonstige Kfz-Kosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6600','Werbung','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6610','Kundengeschenke bis DM 75.','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6620','Kundengeschenke über DM 75.-','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6630','Repräsentationkosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6640','Bewirtungskosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6644','Nicht abzugsf.Bewirtungskosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6650','Reisekosten Arbeitnehmer','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6660','Reisekosten Arbeitnehmer 12.3%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6665','Reisekosten Arbeitnehmer 9.8%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6670','Reisekosten Unternehmer','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6680','Reisekosten Unternehmer 12.3%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6685','Reisekosten Unternehmer 9.8%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6688','Reisekosten Unternehmer 5.7%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6690','Km-Geld-Erstattung 8.2%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6710','Verpackungsmaterial','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6740','Ausgangsfrachten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6780','Fremdarbeiten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6800','Porto','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6805','Telefon','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6815','Bürobedarf','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6820','Zeitschriften & Bücher','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6825','Rechts- und Beratungskosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6835','Mieten für Einrichtungen','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6840','Mietleasing','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6845','Werkzeuge und Kleingeräte','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6850','Betriebsbedarf','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6852','Gastättenbedarf','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6855','Nebenkosten des Geldverkehrs','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6880','Aufwendungen aus Kursdifferenzen','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6885','Erlöse aus Anlageverk.(Buchverlust)','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7610','Gewerbesteuer','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7685','Kfz-Steuer','A','K3','E','AP_amount:IC_cogs:IC_expense'); +-- E +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','ERTRÄGE','H','E','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8120','Steuerfreie Umsätze 4 Nr. 1a UStG.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8125','Steuerfreie ig. Lieferungen 1b UStG.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8200','Erlöse ohne Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8300','Erlöse 7% Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8400','Erlöse 15% Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8500','Provisionserlöse','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8630','Entnahme sonstg. Leistungen 7% USt.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8640','Entnahme sonstg. Leistungen 15% USt.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8731','Gew. Skonti 7% USt.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8736','Gew. Skonti 15% USt.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8840','Erträge aus Kursdifferenzen','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8845','Erlöse aus Anlageverk. (Buchgewinn)','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8900','Erträge aus Abgang von Anlageverm.','A','E','I','AR_amount:IC_sale:IC_income'); +-- NA +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9300','NEUTRALE AUFWENDUNGEN','H','NA','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9310','Zinsen kurzfr. Verbindlichkeiten','A','NA','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9320','Zinsen langfr. Verbindlichkeiten','A','NA','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9500','Ausserordentl.Aufwendungen','A','NA','E',''); +-- NE +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9600','NEUTRALE ERTRÄGE','H','NE','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9610','Guthabenzinsen','H','NE','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9700','Ausserordentl.Erträge','H','NE','I',''); +-- +-- Default settings +-- +insert into tax (chart_id,rate) values ((select id from chart where accno = '3801'),0.07); +insert into tax (chart_id,rate) values ((select id from chart where accno = '3805'),0.16); +insert into tax (chart_id,rate) values ((select id from chart where accno = '3806'),0.15); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1140')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '8120')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '5800')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '8840')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '6880')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +commit; diff --git a/sql/coa/de/chart/SKR03.sql b/sql/coa/de/chart/SKR03.sql new file mode 100755 index 00000000..0a92d154 --- /dev/null +++ b/sql/coa/de/chart/SKR03.sql @@ -0,0 +1,278 @@ +begin; +-- General COA +-- +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('420','Büroeinrichtung','A','A','','420'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('430','Ladeneinrichtung','A','A','','430'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('440','Werkzeuge','A','A','','440'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('450','Einbauten','A','A','','450'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('460','Gerüst- und Schalungsmaterial','A','A','','460'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('480','Geringwertige Wirtschaftsgüter bis DM 800,-','A','A','','480'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('490','Sonstige Betriebs- und Geschäftsausstattung','A','A','','490'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('650','Verb. gg. Kreditinstituten - Restlaufz. größer 5 Jahre','A','L','','650'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1000','Kasse','A','A','AR_paid:AP_paid','1000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1200','Bank-Giro','A','A','AR_paid:AP_paid','1200'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1400','Forderungen aus Lief. und Leist. Kundengruppe 0','A','A','AR','1400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1540','Steuerüberzahlungen','A','A','AR','1540'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1542','Steuererstattungsansprüche gg. anderen EU-Ländern','A','A','AR','1542'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1545','Umsatzsteuerforderungen','A','A','AR','1545'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1548','Vorsteuer im Folgejahr abziehbar','A','A','AR','1548'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1570','Abziehbare Vorsteuer','A','A','AR_tax:AP_tax','1570'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1571','Abziehbare Vorsteuer, 7%','A','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice','1571'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1575','Abziehbare Vorsteuer, 16%','A','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice','1575'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1576','Abziehbare Vorsteuer, 15%','A','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice','1576'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1577','Vorsteuer nach allg. Durchschnittssätzen UStVA KZ 63','A','A','AR_tax:AP_tax','1577'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1775','Umsatzsteuer, 16%','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice','1775'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1776','Umsatzsteuer, 15%','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice','1776'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1780','Umsatzsteuer - Vorauszahlungen','A','L','','1780'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1781','Umsatzsteuer - Vorauszahlungen 1/11','A','L','','1781'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1782','Nachsteuer, UStVA KZ 65','A','L','','1782'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1789','Umsatzsteuer laufendes Jahr','A','L','','1789'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1790','Umsatzsteuer Vorjahr','A','L','','1790'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1791','Umsatzsteuer frühere Jahre','A','L','','1791'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1820','Sonderausg. beschr. abzugsf. 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Höhe)','A','E','AP_amount','4887'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4890','Vorwegn. künftiger Wertschw. im Umlaufv. (unübl. Höhe)','A','E','AP_amount','4890'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4900','Sonstige betriebliche Aufwendungen','A','E','AP_amount','4900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4905','Sonstige Aufwendungen betrieblich und regelmäßig','A','E','AP_amount','4905'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4910','Porto','A','E','AP_amount','4910'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4920','Telefon','A','E','AP_amount','4920'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4925','Telefax, Fernschreiber','A','E','AP_amount','4925'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4930','Bürobedarf','A','E','AP_amount','4930'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4940','Zeitschriften, Bücher','A','E','AP_amount','4940'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4945','Fortbildungskosten','A','E','AP_amount','4945'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4946','Freiwillige Sozialleistungen','A','E','AP_amount','4946'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4948','Vergütungen an freiberufliche Mitunternehmer §15 EStG','A','E','AP_amount','4948'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4950','Rechts- und Beratungskosten','A','E','AP_amount','4950'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4955','Buchführungskosten','A','E','AP_amount','4955'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4957','Abschluß- und Prüfungskosten','A','E','AP_amount','4957'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4960','Mieten für Einrichtungen','A','E','AP_amount','4960'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4968','Gewerbest. zu berücks. Miete f. Einrichtungen §8 GewStG','A','','','4968'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4969','Aufwendungen für Abraum- und Abfallbeseitigung','A','E','AP_amount','4969'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4970','Nebenkosten des Geldverkehrs','A','E','AP_amount','4970'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4980','Betriebsbedarf','A','E','AP_amount','4980'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4985','Werkzeuge und Kleingeräte','A','E','AP_amount','4985'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4996','Herstellungskosten','A','E','AP_amount','4996'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4997','Verwaltungskosten','A','E','AP_amount','4997'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4998','Vertriebskosten','A','E','AP_amount','4998'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4999','Gegenkonto 49960-49980','A','','','4999'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7140','Fertige Waren (Bestand)','A','A','IC','7140'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8100','Steuerfreie Umsätze o. VSt-Abzug §4 Nr.8 ff. UStG','A','I','AR_amount:IC_sale','8100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8500','Provisionserlöse','A','I','AR_amount:IC_sale','8500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8504','Provisionserlöse steuerfrei (§4 Nr.8ff UStG)','A','I','AR_amount:IC_sale','8504'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8505','Provisionserlöse steuerfrei (§4 Nr.5 UStG)','A','I','AR_amount:IC_sale','8505'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8506','Provisionserlöse, 7% USt','A','I','AR_amount:IC_sale','8506'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8507','Provisionserlöse, 15% Ust','A','I','AR_amount:IC_sale','8507'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8508','Provisionserlöse, 15%/16% USt','A','I','AR_amount:IC_sale','8508'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8509','Provisionserlöse, 16% Ust','A','I','AR_amount:IC_sale','8509'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8591','Sachbezüge, 7% USt (Waren)','A','I','AR_amount:IC_sale','8591'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8595','Sachbezüge, 15%/16% USt (Waren)','A','I','AR_amount:IC_sale','8595'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8596','Sachbezüge, 16% USt (Waren)','A','I','AR_amount:IC_sale','8596'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8597','Sachbezüge, 15% USt (Waren)','A','I','AR_amount:IC_sale','8597'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8630','Sonstige Erlöse betrieblich und regelmäßig, 7% USt','A','I','AR_amount:IC_sale','8630'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8645','Sonstige Erlöse betrieblich und regelmäßig, 16% Ust','A','I','AR_amount:IC_sale','8645'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8730','Gewährte Skonti','A','','','8730'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8731','Gewährte Skonti, 7% USt','A','','','8731'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8735','Gewährte Skonti, 16% Ust','A','','','8735'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8740','Gewährte Boni','A','','','8740'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8750','Gewährte Boni, 7% USt','A','','','8750'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8762','Gewährte Boni, 16% Ust','A','','','8762'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8770','Gewährte Rabatte','A','','','8770'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8780','Gewährte Rabatte, 7% USt','A','','','8780'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8792','Gewährte Rabatte, 16% Ust','A','','','8792'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8800','Erlöse aus Anlagenverkäufen','A','','','8800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8801','Erlöse aus Anlagenverkäufen 15%/16% USt (bei Buchverlust)','A','','','8801'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8810','Erlöse aus Anlagenverkäufen 16% USt (bei Buchverlust)','A','','','8810'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8815','Erlöse aus Anlagenverkäufen 15% USt (bei Buchverlust)','A','','','8815'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8820','Erlöse aus Anlagenverkäufen 15%/16% USt (bei Buchgewinn)','A','','','8820'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8829','Erlöse aus Anlagenverkäufen (bei Buchgewinn)','A','','','8829'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8830','Erlöse aus Anlagenverkäufen 16% USt (bei Buchgewinn)','A','','','8830'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8835','Erlöse aus Anlagenverkäufen 15% USt (bei Buchgewinn)','A','','','8835'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8900','Eigenverbrauch','A','','','8900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8905','Entnahme Gegenstände ohne USt','A','','','8905'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8908','Entnahme von Gegenstände, 16% USt §1 Abs.1 Nr.2a UStG','A','','','8908'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8909','Entnahme von Gegenstände, 15% USt §1 Abs.1 Nr.2a UStG','A','','','8909'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8910','Entnahme von Gegenstände, 15%/16% USt §1 Abs.1 Nr.2a UStG','A','','','8910'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8915','Entnahme von Gegenstände, 7% USt §1 Abs.1 Nr.2a UStG','A','','','8915'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8920','Entnahme v. sonst. Leist., 15%/16% USt §1 A.1 Nr.2b UStG','A','','','8920'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8930','Entnahme v. sonst. Leist., 7% USt §1 A.1 Nr.2b UStG','A','','','8930'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8937','Entnahme v. sonst. Leist., 16% USt §1 A.1 Nr.2b UStG','A','','','8937'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8938','Entnahme v. sonst. Leist., 15% USt §1 A.1 Nr.2b UStG','A','','','8938'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8939','Entnahme v. sonst. Leist., ohne USt §1 A.1 Nr.2b UStG','A','','','8939'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8941','Eigenverbr., 7% Ust §4 A.1 Nr.5 1-7, A.7 EStG','A','','','8941'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8942','Eigenverbr., 16% Ust §4 A.1 Nr.5 1-7, A.7 EStG','A','','','8942'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8944','Eigenverbr., ohne Ust §4 A.1 Nr.5 1-7, A.7 EStG','A','','','8944'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8950','Nicht steuerbare Umsätze','A','','','8950'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8955','Umsatzsteuervergütungen','A','','','8955'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8960','Bestandsveränd. - unfertige Erzeugnisse','A','','','8960'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8970','Bestandsveränd. - unfertige Leistungen','A','','','8970'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8975','Bestandsveränd. - in Ausführung befindliche Bauaufträge','A','','','8975'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8977','Bestandsveränd. - in Arbeit befindliche Aufträge','A','','','8977'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8980','Bestandsveränd. - fertige Erzeugnisse','A','','','8980'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8990','Bestandsveränd. - andere aktivierte Eigenleistungen','A','','','8990'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9000','Saldenvorträge Sachkonten','A','','','9000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9008','Saldenvorträge Debitoren','A','','','9008'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9009','Saldenvorträge Kreditoren','A','','','9009'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9100','Saldovortragskonto der Statistikkonten','A','','','9100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1800','Privatentn. allg. (Privat Vollhafter / Einzelunternehmer)','A','Q','','1800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2000','Außerordentliche Aufwendungen','A','A','','2000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1600','Verb. aus Lief. und Leist. Lieferantengruppe 0','A','L','AP','1600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3400','Wareneingang, 16% Vorsteuer','A','E','AP_amount','3400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8400','Umsatzerlöse 16%','A','I','AR_amount:IC_sale','8400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8840','Erträge aus Kursdifferenzen','A','I','AR_amount:IC_sale:IC_income','8840'); +-- +insert into tax (chart_id,rate) values ((select id from chart where accno = '1571'),0.07); +insert into tax (chart_id,rate) values ((select id from chart where accno = '1575'),0.16); +insert into tax (chart_id,rate) values ((select id from chart where accno = '1576'),0.15); +insert into tax (chart_id,rate) values ((select id from chart where accno = '1775'),0.16); +insert into tax (chart_id,rate) values ((select id from chart where accno = '1776'),0.15); +insert into tax (chart_id,rate) values ((select id from chart where accno = '3400'),0.16); +insert into tax (chart_id,rate) values ((select id from chart where accno = '8400'),0.16); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '7140')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '8400')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '4700')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '8840')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '8840')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR:USD'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +commit; diff --git a/sql/coa/de/gifi/DATEV-SKR03.sql b/sql/coa/de/gifi/DATEV-SKR03.sql new file mode 100755 index 00000000..183e2462 --- /dev/null +++ b/sql/coa/de/gifi/DATEV-SKR03.sql @@ -0,0 +1,552 @@ +begin; +-- DATEV SKR03 +-- +INSERT INTO gifi (accno,description) VALUES ('0000100', 'Aufwand Geschäftsbetrieb'); +INSERT INTO gifi (accno,description) VALUES ('0000200', 'Aufwendungen Umstellung a.d.Euro'); +INSERT INTO gifi (accno,description) VALUES ('0001000', 'Konzession,gewerb.Schutzre.u.Werten'); +INSERT INTO gifi (accno,description) VALUES ('0001500', 'Konzessionen'); +INSERT INTO gifi (accno,description) VALUES ('0002700', 'EDV-Software'); +INSERT INTO gifi (accno,description) VALUES ('0003500', 'Geschäfts-oder Firmenwert'); +INSERT INTO gifi (accno,description) VALUES ('0003800', 'Anzahlungen a.Geschäft-o.Firmenwert'); +INSERT INTO gifi (accno,description) VALUES ('0003900', 'Anz.a.immaterielle Vermögsgegenstän'); +INSERT INTO gifi (accno,description) VALUES ('0004000', 'Verschmelzungsmehrwert'); +INSERT INTO gifi (accno,description) VALUES ('0005000', 'Grundstücke,grundstücksgl.Rechte..'); +INSERT INTO gifi (accno,description) VALUES ('0006000', 'Grundstücke u.grundstgl.Rech.o.Baut'); +INSERT INTO gifi (accno,description) VALUES ('0008000', 'Bauten a.eig. Grundstücken,Grgl.Rec'); +INSERT INTO gifi (accno,description) VALUES ('0008500', 'Grundstückswert eige.bebau.Grundst.'); +INSERT INTO gifi (accno,description) VALUES ('0009000', 'Geschäftsbauten'); +INSERT INTO gifi (accno,description) VALUES ('0010000', 'Fabrikbauten'); +INSERT INTO gifi (accno,description) VALUES ('0011000', 'Garagen'); +INSERT INTO gifi (accno,description) VALUES ('0011100', 'Außenanlagen'); +INSERT INTO gifi (accno,description) VALUES ('0011200', 'Hof-und Wegebefestigung'); +INSERT INTO gifi (accno,description) VALUES ('0011500', 'Andere Bauten'); +INSERT INTO gifi (accno,description) VALUES ('0012000', 'Geschäfts-,Fabrik-,andere Bau.imBau'); +INSERT INTO gifi (accno,description) VALUES ('0012900', 'Anz.Geschäfts-,Fabrik u. and.Bauten'); +INSERT INTO gifi (accno,description) VALUES ('0015000', 'Wohnbauten im Bau'); +INSERT INTO gifi (accno,description) VALUES ('0016000', 'Bauten auf fremden Grundstücken'); +INSERT INTO gifi (accno,description) VALUES ('0016500', 'Geschäftsbauten'); +INSERT INTO gifi (accno,description) VALUES ('0017000', 'Fabrikbauten'); +INSERT INTO gifi (accno,description) VALUES ('0017500', 'Garagen'); +INSERT INTO gifi (accno,description) VALUES ('0017600', 'Außenanlage'); +INSERT INTO gifi (accno,description) VALUES ('0020000', 'Techn.Anlagen und Maschinen'); +INSERT INTO gifi (accno,description) VALUES ('0021000', 'Maschinen'); +INSERT INTO gifi (accno,description) VALUES ('0022000', 'Maschinengebundene Werkzeuge'); +INSERT INTO gifi (accno,description) VALUES ('0024000', 'Maschinelle Anlagen'); +INSERT INTO gifi (accno,description) VALUES ('0028000', 'Betriebsvorrichtung'); +INSERT INTO gifi (accno,description) VALUES ('0029000', 'Techn.Anlagen u.Maschinen im Bau'); +INSERT INTO gifi (accno,description) VALUES ('0029900', 'Anz.a.techn.Anlagen und Maschinen'); +INSERT INTO gifi (accno,description) VALUES ('0030000', 'Andere Anlagen,Betrieb-Geschäftsaus'); +INSERT INTO gifi (accno,description) VALUES ('0031000', 'Andere Anlagen'); +INSERT INTO gifi (accno,description) VALUES ('0032000', 'PKW'); +INSERT INTO gifi (accno,description) VALUES ('0035000', 'LKW'); +INSERT INTO gifi (accno,description) VALUES ('0040000', 'Betriebsausstattung'); +INSERT INTO gifi (accno,description) VALUES ('0041000', 'Geschäftsausstattung'); +INSERT INTO gifi (accno,description) VALUES ('0042000', 'Büroeinrichtung'); +INSERT INTO gifi (accno,description) VALUES ('0043000', 'Ladeneinrichtung'); +INSERT INTO gifi (accno,description) VALUES ('0048000', 'Geringwertige Wirtschaftsg.b.800DM'); +INSERT INTO gifi (accno,description) VALUES ('0049000', 'Sons.Betriebs- Geschäftsausstattung'); +INSERT INTO gifi (accno,description) VALUES ('0049800', 'And. Anlagen,Betrieb/Geschäf.im Bau'); +INSERT INTO gifi (accno,description) VALUES ('0049900', 'Anz.and.Anlagen,Betrieb.Geschäftsau'); +INSERT INTO gifi (accno,description) VALUES ('0050000', 'Anteile a.verb.Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('0050400', 'Ant.a.herr.o.m.Mehrh.bet.Ges.schaft'); +INSERT INTO gifi (accno,description) VALUES ('0050500', 'Ausleihung an verb.Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('0051000', 'Beteiligungen'); +INSERT INTO gifi (accno,description) VALUES ('0051300', 'Typisch stille Beteiligungen'); +INSERT INTO gifi (accno,description) VALUES ('0051600', 'Atypische stille Beteiligungen'); +INSERT INTO gifi (accno,description) VALUES ('0052000', 'Ausl.a.Untern.m.Beteiligungsverhält'); +INSERT INTO gifi (accno,description) VALUES ('0052500', 'Wertpapiere des Anlagevermögens'); +INSERT INTO gifi (accno,description) VALUES ('0054000', 'Sonstige Ausleihungen'); +INSERT INTO gifi (accno,description) VALUES ('0057000', 'Genossenschaftsan.z.langf.Verbleib'); +INSERT INTO gifi (accno,description) VALUES ('0059500', 'Rückdeckansp.Lebensvers.langf.Verbl'); +INSERT INTO gifi (accno,description) VALUES ('0060000', 'Anleihen-nicht konvertibel'); +INSERT INTO gifi (accno,description) VALUES ('0063000', 'Verbindl.gegenüber Kreditinstituten'); +INSERT INTO gifi (accno,description) VALUES ('0070000', 'Verbind.gegenüber verb.Unternehmern'); +INSERT INTO gifi (accno,description) VALUES ('0071500', 'Verbind.gegen.Untern.m.Beteili.Verh'); +INSERT INTO gifi (accno,description) VALUES ('0073000', 'Verbindlichkeiten gegen. Gesellscha'); +INSERT INTO gifi (accno,description) VALUES ('0076000', 'Darl.typ.stiller Gesellschafter'); +INSERT INTO gifi (accno,description) VALUES ('0078000', 'Partiarische Darlehen'); +INSERT INTO gifi (accno,description) VALUES ('0080000', 'Gezeichnetes Kapital'); +INSERT INTO gifi (accno,description) VALUES ('0080100', 'Ausst.Einl.a.d.gezeichnete Kapital'); +INSERT INTO gifi (accno,description) VALUES ('0084000', 'Kapitalrücklage'); +INSERT INTO gifi (accno,description) VALUES ('0084600', 'Gesetzliche Rücklage'); +INSERT INTO gifi (accno,description) VALUES ('0085000', 'Rücklage für eigene Anteile'); +INSERT INTO gifi (accno,description) VALUES ('0085100', 'Satzungsmäßige Rücklagen'); +INSERT INTO gifi (accno,description) VALUES ('0086000', 'Gewinnvortrag vor Verwendung'); +INSERT INTO gifi (accno,description) VALUES ('0086800', 'Verlustvortrag vor Verwendung'); +INSERT INTO gifi (accno,description) VALUES ('0086900', 'Vortrag auf neue Rechnungen'); +INSERT INTO gifi (accno,description) VALUES ('0087000', 'Festkapital'); +INSERT INTO gifi (accno,description) VALUES ('0088000', 'Variables Kapital'); +INSERT INTO gifi (accno,description) VALUES ('0089000', 'Gesellschafter-Darlehen'); +INSERT INTO gifi (accno,description) VALUES ('0090000', 'Kommandit-Kapital'); +INSERT INTO gifi (accno,description) VALUES ('0091000', 'Verlustausgleichskonto'); +INSERT INTO gifi (accno,description) VALUES ('0092000', 'Gesellschafter-Darlehen'); +INSERT INTO gifi (accno,description) VALUES ('0093000', 'Sonderposten mit Rücklagenanteil'); +INSERT INTO gifi (accno,description) VALUES ('0093100', 'Sopo m.Rückl.ant.nach §6b EstG'); +INSERT INTO gifi (accno,description) VALUES ('0093200', 'Sopo m.Rückl.ant.Abschn.35 EstR'); +INSERT INTO gifi (accno,description) VALUES ('0093500', 'Sopo aus Währungsumstellung Euro'); +INSERT INTO gifi (accno,description) VALUES ('0094700', 'Sopo m.Rückl.ant. §7g Abs.1 EstG'); +INSERT INTO gifi (accno,description) VALUES ('0094800', 'Sopo m.Rückl.ant. §7g Abs.3,7 EstG'); +INSERT INTO gifi (accno,description) VALUES ('0095500', 'Steuerrückstellung'); +INSERT INTO gifi (accno,description) VALUES ('0095700', 'Gewerbesteuerrückstellung'); +INSERT INTO gifi (accno,description) VALUES ('0096300', 'Körperschaftssteuerrückstellung'); +INSERT INTO gifi (accno,description) VALUES ('0096900', 'Rückstellung für latente Steuern'); +INSERT INTO gifi (accno,description) VALUES ('0097000', 'Sonstige Rückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('0097400', 'Rückstellungen für Gewährleistungen'); +INSERT INTO gifi (accno,description) VALUES ('0097600', 'Rücks.f.drohe.Verl.schweb.Geschäft'); +INSERT INTO gifi (accno,description) VALUES ('0097700', 'Rücks.f.Abschluß-u.Prüfungskosten'); +INSERT INTO gifi (accno,description) VALUES ('0097800', 'Aufwandsrückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('0098000', 'Aktive Rechnungsabgrenzung'); +INSERT INTO gifi (accno,description) VALUES ('0098300', 'Abgrenzung aktive latente Steuern'); +INSERT INTO gifi (accno,description) VALUES ('0098600', 'Damnum/Disagio'); +INSERT INTO gifi (accno,description) VALUES ('0099000', 'Passive Rechnungsabgrenzung'); +INSERT INTO gifi (accno,description) VALUES ('0099200', 'Wertberichtigungen'); +INSERT INTO gifi (accno,description) VALUES ('0099600', 'Pauschalwertb.m.Restlaufzeit v. 1J.'); +INSERT INTO gifi (accno,description) VALUES ('0099800', 'Einzelwertber.m.Restlaufzeit v.1 J.'); +INSERT INTO gifi (accno,description) VALUES ('0100000', 'Kasse'); +INSERT INTO gifi (accno,description) VALUES ('0110000', 'Postbank'); +INSERT INTO gifi (accno,description) VALUES ('0120000', 'Bank'); +INSERT INTO gifi (accno,description) VALUES ('0121000', 'Dresdner Bank AG'); +INSERT INTO gifi (accno,description) VALUES ('0121009', 'Verrechnungskonto Dresdner Bank AG'); +INSERT INTO gifi (accno,description) VALUES ('0122000', 'Deutsche Bank AG'); +INSERT INTO gifi (accno,description) VALUES ('0130000', 'Wechsel a. Lieferungen u.Leistungen'); +INSERT INTO gifi (accno,description) VALUES ('0131000', 'Besitzwechsel geg.verb.Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('0132000', 'Besitzw.geg.Untern.m.Beteiligungsve'); +INSERT INTO gifi (accno,description) VALUES ('0132700', 'Finanzwechsel'); +INSERT INTO gifi (accno,description) VALUES ('0133000', 'Schecks (Eingang)'); +INSERT INTO gifi (accno,description) VALUES ('0133300', 'Schecks (Ausgang)'); +INSERT INTO gifi (accno,description) VALUES ('0133500', 'Überweisungen (unterwegs)'); +INSERT INTO gifi (accno,description) VALUES ('0134000', 'Anteile verb.Untern.-Umlaufvermögen'); +INSERT INTO gifi (accno,description) VALUES ('0134400', 'Anteil an herr.m.betei.Gesellschaft'); +INSERT INTO gifi (accno,description) VALUES ('0134500', 'Eigene Anteile'); +INSERT INTO gifi (accno,description) VALUES ('0134800', 'Sonstige Wertpapiere'); +INSERT INTO gifi (accno,description) VALUES ('0136000', 'Geldtransit'); +INSERT INTO gifi (accno,description) VALUES ('0136100', 'Geldtransit (Überweisungen)'); +INSERT INTO gifi (accno,description) VALUES ('0136200', 'Geldtransit,Bankeinzug/Lastschrift'); +INSERT INTO gifi (accno,description) VALUES ('0136300', 'Scheck / Wechsel'); +INSERT INTO gifi (accno,description) VALUES ('0140000', 'Ford. a.Lieferungen und Leistungen'); +INSERT INTO gifi (accno,description) VALUES ('0141100', 'Forderungssammelkonto Vorausre.'); +INSERT INTO gifi (accno,description) VALUES ('0141200', 'Forderungssammelkonto Anzahlungen'); +INSERT INTO gifi (accno,description) VALUES ('0146000', 'Zweifelhafte Forderungen'); +INSERT INTO gifi (accno,description) VALUES ('0147000', 'Forder.a.Liefe.u.Leis.geg.verb.Unte'); +INSERT INTO gifi (accno,description) VALUES ('0147800', 'Wertb.a.Ford.m.Rest.1j.geg.verb.Unt'); +INSERT INTO gifi (accno,description) VALUES ('0148000', 'Lief.u.Leis.geg.Untern.m.Beteiligve'); +INSERT INTO gifi (accno,description) VALUES ('0148800', 'Wertb.a.Ford.m.Rest.1j.Beteiligungs'); +INSERT INTO gifi (accno,description) VALUES ('0149000', 'Forderung a.Leis.u.Lief.geg.Gesells'); +INSERT INTO gifi (accno,description) VALUES ('0150000', 'Sonstige Vermögensgegenstände'); +INSERT INTO gifi (accno,description) VALUES ('0150300', 'Forde.geg.Vorstandsm.u.Geschäftsfüh'); +INSERT INTO gifi (accno,description) VALUES ('0150800', 'Forderungen gegen Gesellschafter'); +INSERT INTO gifi (accno,description) VALUES ('0151000', 'Geleistete Anzahlung auf Vorräte'); +INSERT INTO gifi (accno,description) VALUES ('0151100', 'Geleistete Anzahlungen 7%'); +INSERT INTO gifi (accno,description) VALUES ('0151700', 'Geleistete Anzahlung 16%'); +INSERT INTO gifi (accno,description) VALUES ('0152500', 'Kautionen'); +INSERT INTO gifi (accno,description) VALUES ('0153000', 'Forderungen gegen Personal'); +INSERT INTO gifi (accno,description) VALUES ('0154000', 'Steuerüberzahlungen'); +INSERT INTO gifi (accno,description) VALUES ('0154500', 'Umsatzsteuerforderungen'); +INSERT INTO gifi (accno,description) VALUES ('0154800', 'Vorsteuer im Folgejahr abziehbar'); +INSERT INTO gifi (accno,description) VALUES ('0154900', 'Körperschaftsteuerrückforderung'); +INSERT INTO gifi (accno,description) VALUES ('0155000', 'Darlehen'); +INSERT INTO gifi (accno,description) VALUES ('0156000', 'Aufzuteilende Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0156500', 'Aufzuteilende Vorsteuer 16%'); +INSERT INTO gifi (accno,description) VALUES ('0157000', 'Abziehbare Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0157100', 'Abziebare Vorsteuer 7%'); +INSERT INTO gifi (accno,description) VALUES ('0157200', 'Abziehb. VorSt innergemein. Erwerb'); +INSERT INTO gifi (accno,description) VALUES ('0157300', 'Abziehb.VorSt. innergem.Erwerb 16%'); +INSERT INTO gifi (accno,description) VALUES ('0157500', 'Abziehbare Vorsteuer 16%'); +INSERT INTO gifi (accno,description) VALUES ('0157800', 'Berichtigung d.Vorstabzugs früh.J.'); +INSERT INTO gifi (accno,description) VALUES ('0157900', 'Vorsteuer 0%'); +INSERT INTO gifi (accno,description) VALUES ('0158400', 'abziehb.VorSt IG Erwerb Neufahrzeug'); +INSERT INTO gifi (accno,description) VALUES ('0158800', 'Bezahlte Einfuhrumsatzsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0159000', 'Durchlaufende Posten'); +INSERT INTO gifi (accno,description) VALUES ('0159400', 'Forderungen geg. verb. Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('0159700', 'Ford.geg.Untern.m.Beteiligungsverh.'); +INSERT INTO gifi (accno,description) VALUES ('0160000', 'Verbindlichkeiten aus Lief.u.Leist.'); +INSERT INTO gifi (accno,description) VALUES ('0160100', 'Verbindlichkeiten a.Lief.und Leist.'); +INSERT INTO gifi (accno,description) VALUES ('0163000', 'Verbindl.Lief.u.Leist.gegü.verb.Unt'); +INSERT INTO gifi (accno,description) VALUES ('0164000', 'Verb.L.u.L gegü.Unter.Beteiligungsv'); +INSERT INTO gifi (accno,description) VALUES ('0165000', 'Verb.L.u.L gegü.Gesellschaftern'); +INSERT INTO gifi (accno,description) VALUES ('0166000', 'Schuldwechsel'); +INSERT INTO gifi (accno,description) VALUES ('0170000', 'Sonstige Verbindlichkeiten'); +INSERT INTO gifi (accno,description) VALUES ('0170500', 'Darlehen'); +INSERT INTO gifi (accno,description) VALUES ('0170900', 'Gewinnverfügungskonto stiller Ges.'); +INSERT INTO gifi (accno,description) VALUES ('0171000', 'Erhaltene Anzahlungen-Verbindlichke'); +INSERT INTO gifi (accno,description) VALUES ('0171100', 'Erhaltene,versteuert Anzahlungen 7%'); +INSERT INTO gifi (accno,description) VALUES ('0171700', 'Erhaltene,versteuerte Anzahl. 16%'); +INSERT INTO gifi (accno,description) VALUES ('0171900', 'Erhaltene Anzahlungen bis 1j.'); +INSERT INTO gifi (accno,description) VALUES ('0172200', 'Erhaltene Anzahlung'); +INSERT INTO gifi (accno,description) VALUES ('0172300', 'Verbindlichkeiten S-konto Vorausre.'); +INSERT INTO gifi (accno,description) VALUES ('0173200', 'Erhaltene Kautionen'); +INSERT INTO gifi (accno,description) VALUES ('0174100', 'Verbindl.a.Lohn-und Kirchensteuer'); +INSERT INTO gifi (accno,description) VALUES ('0175500', 'Lohn-und Gehaltsverrechnung'); +INSERT INTO gifi (accno,description) VALUES ('0175800', 'USt-Abzugsverfahren 16%'); +INSERT INTO gifi (accno,description) VALUES ('0175900', 'Ust 0%'); +INSERT INTO gifi (accno,description) VALUES ('0176000', 'Umsatzsteuer nicht fällig'); +INSERT INTO gifi (accno,description) VALUES ('0176100', 'Umsatzsteuer nicht fällig 7%'); +INSERT INTO gifi (accno,description) VALUES ('0176200', 'Umsatzsteuer nicht fällig EG Lief.'); +INSERT INTO gifi (accno,description) VALUES ('0177000', 'Umsatzsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0177100', 'Umsatzsteuer 7%'); +INSERT INTO gifi (accno,description) VALUES ('0177200', 'Umsatzsteuer aus innergem. Erwerb'); +INSERT INTO gifi (accno,description) VALUES ('0177300', 'Umsatzsteuer innergem.Erwerb 16%'); +INSERT INTO gifi (accno,description) VALUES ('0177500', 'Umsatzsteuer 16%'); +INSERT INTO gifi (accno,description) VALUES ('0177700', 'Ust aus im Inland stpfl. EG-Lief16%'); +INSERT INTO gifi (accno,description) VALUES ('0178000', 'Umsatzsteuer-Vorauszahlungen'); +INSERT INTO gifi (accno,description) VALUES ('0178100', 'Umsatzsteuer-Vorauszahlung 1/11'); +INSERT INTO gifi (accno,description) VALUES ('0178300', 'In Rechn unberecht.ausgew.gesch Ust'); +INSERT INTO gifi (accno,description) VALUES ('0178400', 'Ust IG Erwerb Neufahrzeug o.Ust ID'); +INSERT INTO gifi (accno,description) VALUES ('0178800', 'Einfuhrumsatzsteuer augeschoben bis'); +INSERT INTO gifi (accno,description) VALUES ('0178900', 'Umsatzsteuer laufendes Jahr'); +INSERT INTO gifi (accno,description) VALUES ('0179000', 'Umsatzsteuer Vorjahr'); +INSERT INTO gifi (accno,description) VALUES ('0179100', 'Umsatzsteuer frühere Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0179200', 'Sonstige Verrechnungskonten'); +INSERT INTO gifi (accno,description) VALUES ('0180000', 'Privatentnahme allgemein'); +INSERT INTO gifi (accno,description) VALUES ('0181000', 'Privatsteuern'); +INSERT INTO gifi (accno,description) VALUES ('0189000', 'Privateinlagen'); +INSERT INTO gifi (accno,description) VALUES ('0200000', 'Außerordentliche Aufwendung'); +INSERT INTO gifi (accno,description) VALUES ('0201000', 'Betriebsfremde Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('0202000', 'Periodenfremde Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('0210000', 'Zinsen und ähnl.Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('0210300', 'Steuerl.abzugsfähig,and.Nebenl.Steu'); +INSERT INTO gifi (accno,description) VALUES ('0210400', 'Steuerl.nicht.abzugsf.ande.Nl.z.Ste'); +INSERT INTO gifi (accno,description) VALUES ('0210700', 'Zinsaufwendung-betriebliche Steuern'); +INSERT INTO gifi (accno,description) VALUES ('0210800', 'Zinsaufwendung-Personsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0210900', 'Zinsaufwendungen an verb.Unternehm.'); +INSERT INTO gifi (accno,description) VALUES ('0211000', 'Zinsaufwendung f.kurzf.Verbindlichk'); +INSERT INTO gifi (accno,description) VALUES ('0212000', 'Zinsaufwendung f.langf.Verbindlichk'); +INSERT INTO gifi (accno,description) VALUES ('0213000', 'Diskontaufwendung'); +INSERT INTO gifi (accno,description) VALUES ('0215000', 'Aufwendungen aus Kursdifferenzen'); +INSERT INTO gifi (accno,description) VALUES ('0216500', 'Aufw.a.d.Währungsumstell.a.d.Euro'); +INSERT INTO gifi (accno,description) VALUES ('0217000', 'Nicht abziehbare Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0217100', 'Nicht abziehbare Vorsteuer 7%'); +INSERT INTO gifi (accno,description) VALUES ('0217500', 'Nicht abziehbare Vorsteuer 16%'); +INSERT INTO gifi (accno,description) VALUES ('0220000', 'Körperschaftssteuer'); +INSERT INTO gifi (accno,description) VALUES ('0220300', 'Körperschaftssteuer für Vorjahr'); +INSERT INTO gifi (accno,description) VALUES ('0220500', 'Anrechb.Körperschaftsst.vereinn.Kap'); +INSERT INTO gifi (accno,description) VALUES ('0220800', 'Solidaritätszuschlag'); +INSERT INTO gifi (accno,description) VALUES ('0220900', 'Solidaritätszuschlag für Vorjahr'); +INSERT INTO gifi (accno,description) VALUES ('0221000', 'Kapitalertragssteuer'); +INSERT INTO gifi (accno,description) VALUES ('0221300', 'Anrechb.Solidaritätszusch.a.Zinsabs'); +INSERT INTO gifi (accno,description) VALUES ('0221500', 'Zinsabschlagsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0221800', 'Anrechb.Solidari.zuschlag a.Zinsabs'); +INSERT INTO gifi (accno,description) VALUES ('0228000', 'Stnachzahl.Vorj.v.Einkomm u.Ertrag'); +INSERT INTO gifi (accno,description) VALUES ('0228200', 'Sterstat.Vorj.Steuer v.Eink.u.Ertrag'); +INSERT INTO gifi (accno,description) VALUES ('0228400', 'Ertr.a.d.Aufl.v.Rücks.f.St.v.Ein.Er'); +INSERT INTO gifi (accno,description) VALUES ('0228500', 'Steuernachzahlung Vorj.f.sons.Steue'); +INSERT INTO gifi (accno,description) VALUES ('0228700', 'Steuererstattung Vorj.f.sons.Steuer'); +INSERT INTO gifi (accno,description) VALUES ('0228900', 'Erträge a.d.Aufl.v. Rück.f.sons.Ste'); +INSERT INTO gifi (accno,description) VALUES ('0230000', 'Sonstige Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('0231000', 'Anlagenabgänge - bei Buchverlust'); +INSERT INTO gifi (accno,description) VALUES ('0231500', 'Anlagenabgänge-Buchgewinn'); +INSERT INTO gifi (accno,description) VALUES ('0232000', 'Verluste Abgang Gegenst.d.Anlagever'); +INSERT INTO gifi (accno,description) VALUES ('0232500', 'Verlust a.d.Abg.v.Gegens.d.Umlaufve'); +INSERT INTO gifi (accno,description) VALUES ('0234000', 'Einstellungen Sopo m.Rückanlageant.'); +INSERT INTO gifi (accno,description) VALUES ('0234500', 'Einstellungen Sopo m.R.(Sonderafa)'); +INSERT INTO gifi (accno,description) VALUES ('0237500', 'Grundsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0240000', 'Forderungsverlust-übliche Höhe'); +INSERT INTO gifi (accno,description) VALUES ('0241000', 'Einstellungen Sopo m.Rückl.(§7g )'); +INSERT INTO gifi (accno,description) VALUES ('0243000', 'Forderungsverluste-unüblich hoch'); +INSERT INTO gifi (accno,description) VALUES ('0245000', 'Einstell.i.d.Pauschalwertbe.z.Forde'); +INSERT INTO gifi (accno,description) VALUES ('0245100', 'Einstell.i.d.Einzelwertb.z.Forderun'); +INSERT INTO gifi (accno,description) VALUES ('0249000', 'Aufwendung aus Verlustübernahme'); +INSERT INTO gifi (accno,description) VALUES ('0249200', 'Abgef.Gewinn aufgr.e.Gewinngemeinsc'); +INSERT INTO gifi (accno,description) VALUES ('0249300', 'Abgef.Gewinnant.an stille Gesellsch'); +INSERT INTO gifi (accno,description) VALUES ('0249500', 'Einst.Kapitalrückl.n.Vorschr.vere.K'); +INSERT INTO gifi (accno,description) VALUES ('0249600', 'Einstellungen in die gesetzl.Rückla'); +INSERT INTO gifi (accno,description) VALUES ('0250000', 'Außerordentliche Erträge'); +INSERT INTO gifi (accno,description) VALUES ('0251000', 'Betriebsfremde Erträge n.außerorden'); +INSERT INTO gifi (accno,description) VALUES ('0252000', 'Periodenfremde Erträge nicht außero'); +INSERT INTO gifi (accno,description) VALUES ('0260000', 'Erträge aus Beteiligten'); +INSERT INTO gifi (accno,description) VALUES ('0261700', 'Gewinn a.Anteila.nicht stbef.Kapita'); +INSERT INTO gifi (accno,description) VALUES ('0261900', 'Erträge a.Beteil.a.verb.Untérnehmer'); +INSERT INTO gifi (accno,description) VALUES ('0262000', 'Erträge a.anderen Wertp u.Ausl.Fina'); +INSERT INTO gifi (accno,description) VALUES ('0265000', 'Sonstige Zinsen und ähnliche Erträge'); +INSERT INTO gifi (accno,description) VALUES ('0265700', 'Zinserträge-betriebliche Steuern'); +INSERT INTO gifi (accno,description) VALUES ('0265800', 'Zinserträge-Körperschaftssteuer'); +INSERT INTO gifi (accno,description) VALUES ('0265900', 'Sons.Zinsen u.ähl.Ertr.a.verb.Unter'); +INSERT INTO gifi (accno,description) VALUES ('0266000', 'Erträge aus Kursdifferenzen'); +INSERT INTO gifi (accno,description) VALUES ('0266500', 'Erträge a.d.Währungumst.a.d. Euro'); +INSERT INTO gifi (accno,description) VALUES ('0267000', 'Diskonerträge'); +INSERT INTO gifi (accno,description) VALUES ('0270000', 'Sonstige Erträge'); +INSERT INTO gifi (accno,description) VALUES ('0270500', 'Sons.Erträge betrieb. u. regelmäßig'); +INSERT INTO gifi (accno,description) VALUES ('0271000', 'Ertrag a.d.Zuschreib.d.Anlagevermög'); +INSERT INTO gifi (accno,description) VALUES ('0271500', 'Ertr.a.Zuschreib.d.Umlaufvermögens'); +INSERT INTO gifi (accno,description) VALUES ('0272000', 'Ertr.a.d.Abgang v.Gegens.d.Anlageve'); +INSERT INTO gifi (accno,description) VALUES ('0272500', 'Ertr.a.d.Abg.v.Gegenst.d.Umlaufverm'); +INSERT INTO gifi (accno,description) VALUES ('0273000', 'Ertr.a.Herab.d.Pauschal.z.Forderung'); +INSERT INTO gifi (accno,description) VALUES ('0273100', 'Ertr.a.Herab.d.Einzelw.z.Forderunge'); +INSERT INTO gifi (accno,description) VALUES ('0273200', 'Ertr. aus abgeschriebenen Forderung'); +INSERT INTO gifi (accno,description) VALUES ('0273500', 'Ertr.a.d.Auflösung v.Rückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('0273600', 'Ertr.a.d.steuerl.niedrig.Bewertung'); +INSERT INTO gifi (accno,description) VALUES ('0273700', 'Ertr.a.d..Aufl.v.Sonderp.m.Rücklage'); +INSERT INTO gifi (accno,description) VALUES ('0273800', 'Ertr.a.d.Aufl.v.Sopo.m.Rücklageant.'); +INSERT INTO gifi (accno,description) VALUES ('0273900', 'Erträge Aufl. Sopo m.R.(Ansparafa)'); +INSERT INTO gifi (accno,description) VALUES ('0274000', 'Erträge Auflösung Sopo (stfreie Rü)'); +INSERT INTO gifi (accno,description) VALUES ('0274100', 'Ertr.a.d.Aufl.v.Sonderp.m.Rücklagen'); +INSERT INTO gifi (accno,description) VALUES ('0274200', 'Versicherungsentschädigungen'); +INSERT INTO gifi (accno,description) VALUES ('0274300', 'Investitionszuschüsse-steuerpflicht'); +INSERT INTO gifi (accno,description) VALUES ('0274400', 'Investitionszulage-steuerfrei'); +INSERT INTO gifi (accno,description) VALUES ('0274500', 'Erträge aus Kapitalherabsetzung'); +INSERT INTO gifi (accno,description) VALUES ('0279000', 'Erträge aus Verlustübernahme'); +INSERT INTO gifi (accno,description) VALUES ('0279200', 'Erhalt.Gewinne aufgr.e.Gewinngemein'); +INSERT INTO gifi (accno,description) VALUES ('0279400', 'Erhalt.Gewinn aufgr.e.GAV-TeilGAV'); +INSERT INTO gifi (accno,description) VALUES ('0279500', 'Entnahme aus der Kapitalrücklage'); +INSERT INTO gifi (accno,description) VALUES ('0279600', 'Entnahme a.d. gesetzlichen Rücklage'); +INSERT INTO gifi (accno,description) VALUES ('0286000', 'Gewinnvortrag nach Verwendung'); +INSERT INTO gifi (accno,description) VALUES ('0286800', 'Verlustvortrag nach Verwendung'); +INSERT INTO gifi (accno,description) VALUES ('0286900', 'Vortrag auf neue Rechnungen'); +INSERT INTO gifi (accno,description) VALUES ('0287000', 'Vorabausschüttung'); +INSERT INTO gifi (accno,description) VALUES ('0289200', 'Verrechnete kalkulatorische Zinsen'); +INSERT INTO gifi (accno,description) VALUES ('0289300', 'Verrechnete kalkulatorische AfA'); +INSERT INTO gifi (accno,description) VALUES ('0299000', 'Aufwendung/Erträge Umrechnungsdiff'); +INSERT INTO gifi (accno,description) VALUES ('0300000', 'Roh,-Hilfs,-und Betriebsstoffe'); +INSERT INTO gifi (accno,description) VALUES ('0309000', 'Energiestoffe (Fertigung)'); +INSERT INTO gifi (accno,description) VALUES ('0310000', 'Fremdleistungen'); +INSERT INTO gifi (accno,description) VALUES ('0315000', 'Leist.v.ausländ.Untern.(0-Regelung)'); +INSERT INTO gifi (accno,description) VALUES ('0320000', 'Wareneingang'); +INSERT INTO gifi (accno,description) VALUES ('0330000', 'Wareneingang 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0340000', 'Wareneingang 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0342000', 'Innergemein.Erwerb 7% VorSt u. Ust'); +INSERT INTO gifi (accno,description) VALUES ('0342500', 'Innergem.Erwerb 16% VorSt u. Ust'); +INSERT INTO gifi (accno,description) VALUES ('0355000', 'Steuerfreier innergem.Erwerb'); +INSERT INTO gifi (accno,description) VALUES ('0360000', 'Nicht abziehbare Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0370000', 'Nachlässe'); +INSERT INTO gifi (accno,description) VALUES ('0371000', 'Nachlässe 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0372000', 'Nachlässe 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0373000', 'Erhaltene Skonti'); +INSERT INTO gifi (accno,description) VALUES ('0373100', 'Erhaltene Skonti 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0373500', 'Erhaltene Skonti 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0374000', 'Erhaltene Boni'); +INSERT INTO gifi (accno,description) VALUES ('0375000', 'Erhaltene Boni 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0376000', 'Erhaltene Boni 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0377000', 'Erhaltene Rabatte'); +INSERT INTO gifi (accno,description) VALUES ('0378000', 'Erhaltene Rabatte 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0379000', 'Erhaltene Rabatte 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0380000', 'Anschaffungsnebenkosten'); +INSERT INTO gifi (accno,description) VALUES ('0383000', 'Leergut'); +INSERT INTO gifi (accno,description) VALUES ('0385000', 'Zölle und Einfuhrabgaben'); +INSERT INTO gifi (accno,description) VALUES ('0396000', 'Bestandsver.Roh-,Hilfs-.Betriebs.'); +INSERT INTO gifi (accno,description) VALUES ('0397000', 'Bestand Roh-,Hilfs-,u.Betriebsstoff'); +INSERT INTO gifi (accno,description) VALUES ('0398000', 'Bestand Waren'); +INSERT INTO gifi (accno,description) VALUES ('0399000', 'Verrechnete Stoffkosten'); +INSERT INTO gifi (accno,description) VALUES ('0400000', 'Material-und Stoffverbrauch'); +INSERT INTO gifi (accno,description) VALUES ('0410000', 'Löhne und Gehälter'); +INSERT INTO gifi (accno,description) VALUES ('0412400', 'Geschäftsführ.gehälter GmbH-Gesell.'); +INSERT INTO gifi (accno,description) VALUES ('0412500', 'Ehegattengehalt'); +INSERT INTO gifi (accno,description) VALUES ('0412600', 'Tantiemen'); +INSERT INTO gifi (accno,description) VALUES ('0412700', 'Geschäftsführergehälter'); +INSERT INTO gifi (accno,description) VALUES ('0412800', 'Vergütung a.angestellte Mitunterneh'); +INSERT INTO gifi (accno,description) VALUES ('0413000', 'Gesetzlich soziale Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('0413700', 'Gesetz.sozi.Aufw.f.Mitunternehmen'); +INSERT INTO gifi (accno,description) VALUES ('0413800', 'Beiträge zur Berufsgenossenschaftr'); +INSERT INTO gifi (accno,description) VALUES ('0414500', 'Freiwillige sozi.Aufw.lohnsteuerfr.'); +INSERT INTO gifi (accno,description) VALUES ('0414900', 'Pauschale Lohnsteuera.sons.Bezüge'); +INSERT INTO gifi (accno,description) VALUES ('0415000', 'Krankengeldzuschüsse'); +INSERT INTO gifi (accno,description) VALUES ('0416000', 'Versorgungskasse'); +INSERT INTO gifi (accno,description) VALUES ('0416500', 'Aufwendung f.Altersversorgung'); +INSERT INTO gifi (accno,description) VALUES ('0417000', 'Vermögenswirksame Leistungen'); +INSERT INTO gifi (accno,description) VALUES ('0417500', 'Fahrtkostenerst.Wohnung/Arbeitsstät'); +INSERT INTO gifi (accno,description) VALUES ('0419000', 'Aushilfslöhne'); +INSERT INTO gifi (accno,description) VALUES ('0419900', 'Lohnsteuer für Aushilfe'); +INSERT INTO gifi (accno,description) VALUES ('0420000', 'Raumkosten'); +INSERT INTO gifi (accno,description) VALUES ('0421000', 'Miete'); +INSERT INTO gifi (accno,description) VALUES ('0422000', 'Pacht'); +INSERT INTO gifi (accno,description) VALUES ('0423000', 'Heizung'); +INSERT INTO gifi (accno,description) VALUES ('0424000', 'Gas,Strom, Wasser'); +INSERT INTO gifi (accno,description) VALUES ('0425000', 'Reinigung'); +INSERT INTO gifi (accno,description) VALUES ('0426000', 'Instandhaltung betrieb.Räume'); +INSERT INTO gifi (accno,description) VALUES ('0427000', 'Abgaben f.betrieb.genutz.Grundstück'); +INSERT INTO gifi (accno,description) VALUES ('0428000', 'Sonstige Raumkosten'); +INSERT INTO gifi (accno,description) VALUES ('0430000', 'Nicht abziehbare Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('0430100', 'Nicht abziehbare Vorsteuer 7%'); +INSERT INTO gifi (accno,description) VALUES ('0430500', 'Nicht abziehbare Vorsteuer 16%'); +INSERT INTO gifi (accno,description) VALUES ('0432000', 'Gewerbesteuer'); +INSERT INTO gifi (accno,description) VALUES ('0434000', 'Sonstige Betriebssteuern'); +INSERT INTO gifi (accno,description) VALUES ('0435000', 'Verbrauchssteuer'); +INSERT INTO gifi (accno,description) VALUES ('0435500', 'Ökosteuer'); +INSERT INTO gifi (accno,description) VALUES ('0436000', 'Versicherungen'); +INSERT INTO gifi (accno,description) VALUES ('0437000', 'Nettoprä.f.Rückd.künf.Versorgungsle'); +INSERT INTO gifi (accno,description) VALUES ('0438000', 'Beiträge'); +INSERT INTO gifi (accno,description) VALUES ('0439000', 'Sonstige Abgaben'); +INSERT INTO gifi (accno,description) VALUES ('0439600', 'Steuerl.abzugs.Verspä.u.Zwangsgelde'); +INSERT INTO gifi (accno,description) VALUES ('0450000', 'Fahrzugkosten'); +INSERT INTO gifi (accno,description) VALUES ('0451000', 'Kfz-Steuer'); +INSERT INTO gifi (accno,description) VALUES ('0452000', 'Kfz-Versicherungen'); +INSERT INTO gifi (accno,description) VALUES ('0453000', 'Laufende Kfz-Betriebskosten'); +INSERT INTO gifi (accno,description) VALUES ('0454000', 'Kfz-Reparaturen'); +INSERT INTO gifi (accno,description) VALUES ('0455000', 'Garagenmiete'); +INSERT INTO gifi (accno,description) VALUES ('0457000', 'Fremdfahrzeuge'); +INSERT INTO gifi (accno,description) VALUES ('0458000', 'Sonstige Kfz-Kosten'); +INSERT INTO gifi (accno,description) VALUES ('0460000', 'Werbe-und Reisekosten'); +INSERT INTO gifi (accno,description) VALUES ('0461000', 'Werbekosten'); +INSERT INTO gifi (accno,description) VALUES ('0463000', 'Geschenke bis 75 DM'); +INSERT INTO gifi (accno,description) VALUES ('0463500', 'Geschenke bis 75 DM'); +INSERT INTO gifi (accno,description) VALUES ('0463800', 'Geschenke ausschließl.betrieb.genut'); +INSERT INTO gifi (accno,description) VALUES ('0464000', 'Repräsentationskosten'); +INSERT INTO gifi (accno,description) VALUES ('0465000', 'Bewirtungskosten'); +INSERT INTO gifi (accno,description) VALUES ('0465300', 'Aufmerksamkeiten'); +INSERT INTO gifi (accno,description) VALUES ('0465400', 'Nicht abzugsfähige Bewirtungskosten'); +INSERT INTO gifi (accno,description) VALUES ('0465500', 'Nicht abzugsfähige Betriebsausgaben'); +INSERT INTO gifi (accno,description) VALUES ('0466000', 'Reisekosten Arbeitnehmer'); +INSERT INTO gifi (accno,description) VALUES ('0466300', 'Reisekosten Arbeitn.m.Vorsteuerabzu'); +INSERT INTO gifi (accno,description) VALUES ('0466400', 'Reisekosten Arbeitn.Verpflegungmehr'); +INSERT INTO gifi (accno,description) VALUES ('0466600', 'Reisekosten Arbeitn.Übernachtungsau'); +INSERT INTO gifi (accno,description) VALUES ('0466800', 'Kilometerentgelderstattung Arbeitne'); +INSERT INTO gifi (accno,description) VALUES ('0467000', 'Reisekosten Unternehmer'); +INSERT INTO gifi (accno,description) VALUES ('0467400', 'Reisekosten Untern.Verpflegungsmehr'); +INSERT INTO gifi (accno,description) VALUES ('0467600', 'Reisekosten Untern.Übernachtungsauf'); +INSERT INTO gifi (accno,description) VALUES ('0467800', 'Kilometererstattungsgeld Unternehme'); +INSERT INTO gifi (accno,description) VALUES ('0470000', 'Kosten der Warenabgabe'); +INSERT INTO gifi (accno,description) VALUES ('0471000', 'Verpackungsmaterial'); +INSERT INTO gifi (accno,description) VALUES ('0473000', 'Ausgangsfracht'); +INSERT INTO gifi (accno,description) VALUES ('0475000', 'Transportversicherung'); +INSERT INTO gifi (accno,description) VALUES ('0476000', 'Verkaufsprovision'); +INSERT INTO gifi (accno,description) VALUES ('0478000', 'Fremdarbeiten'); +INSERT INTO gifi (accno,description) VALUES ('0479000', 'Aufwand für Gewährleistungen'); +INSERT INTO gifi (accno,description) VALUES ('0480900', 'Sonstige Reparaturen u.Instandhalt.'); +INSERT INTO gifi (accno,description) VALUES ('0481000', 'Mietleasing'); +INSERT INTO gifi (accno,description) VALUES ('0481500', 'Kaufleasing'); +INSERT INTO gifi (accno,description) VALUES ('0482000', 'AfA a.Aufw.f.d.Inga.u.Erw.Geschäfts'); +INSERT INTO gifi (accno,description) VALUES ('0482100', 'AfA a.Aufw.f.d.Währungsumst.a.Euro'); +INSERT INTO gifi (accno,description) VALUES ('0482200', 'Abschreibungen a.immat.Vermögensgeg'); +INSERT INTO gifi (accno,description) VALUES ('0482400', 'Abschreibung a.d.Geschäft-o.Firmenw'); +INSERT INTO gifi (accno,description) VALUES ('0482600', 'Außerplan.AfA a.immat.Vermögensgeg.'); +INSERT INTO gifi (accno,description) VALUES ('0483000', 'Abschreibungen auf Sachanlagen'); +INSERT INTO gifi (accno,description) VALUES ('0484000', 'Außerplanmäßig Abschr.a.Sachanlagen'); +INSERT INTO gifi (accno,description) VALUES ('0485000', 'Abschr.a.Sachanl.steuerl.Sondervors'); +INSERT INTO gifi (accno,description) VALUES ('0485500', 'Sofortabschreibung GWG'); +INSERT INTO gifi (accno,description) VALUES ('0486000', 'Abschreibungen auf aktivierte GWG'); +INSERT INTO gifi (accno,description) VALUES ('0487000', 'Abschreibungen auf Finanzanlagen'); +INSERT INTO gifi (accno,description) VALUES ('0487500', 'Abschr.a.Wertp.d.Umlaufvermögens'); +INSERT INTO gifi (accno,description) VALUES ('0490000', 'Sonstige betriebliche Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('0490500', 'Sons.Aufw.betriebl. und regelmäßig'); +INSERT INTO gifi (accno,description) VALUES ('0490900', 'Fremdleistungen'); +INSERT INTO gifi (accno,description) VALUES ('0491000', 'Porto'); +INSERT INTO gifi (accno,description) VALUES ('0492000', 'Telefon'); +INSERT INTO gifi (accno,description) VALUES ('0492500', 'Telefax'); +INSERT INTO gifi (accno,description) VALUES ('0493000', 'Bürobedarf'); +INSERT INTO gifi (accno,description) VALUES ('0494000', 'Zeitschriften, Bücher'); +INSERT INTO gifi (accno,description) VALUES ('0494500', 'Fortbildungskosten'); +INSERT INTO gifi (accno,description) VALUES ('0494600', 'Freiwillige Sozialleistungen'); +INSERT INTO gifi (accno,description) VALUES ('0495000', 'Rechts- und Beratungskosten'); +INSERT INTO gifi (accno,description) VALUES ('0495500', 'Buchführungskosten'); +INSERT INTO gifi (accno,description) VALUES ('0495700', 'Abschluß- und Prüfungskosten'); +INSERT INTO gifi (accno,description) VALUES ('0496000', 'Mieten für Einrichtungen'); +INSERT INTO gifi (accno,description) VALUES ('0497000', 'Nebenkosten des Geldverkehrs'); +INSERT INTO gifi (accno,description) VALUES ('0498000', 'Betriebsbedarf'); +INSERT INTO gifi (accno,description) VALUES ('0498500', 'Werkzeuge und Kleingeräte'); +INSERT INTO gifi (accno,description) VALUES ('0498600', 'Sonstige Aufwendungen (Ausbuchung)'); +INSERT INTO gifi (accno,description) VALUES ('0499000', 'Kalkulatorischer Unternehmerlohn'); +INSERT INTO gifi (accno,description) VALUES ('0499200', 'Kalkulatorische Zinsen'); +INSERT INTO gifi (accno,description) VALUES ('0499300', 'Kalkulatorische Aschreibungen'); +INSERT INTO gifi (accno,description) VALUES ('0499600', 'Herstellungskosten'); +INSERT INTO gifi (accno,description) VALUES ('0499700', 'Verwaltungskosten'); +INSERT INTO gifi (accno,description) VALUES ('0499800', 'Vertriebskosten'); +INSERT INTO gifi (accno,description) VALUES ('0700000', 'Unfertige Erzeu.unfert.Leistungen'); +INSERT INTO gifi (accno,description) VALUES ('0705000', 'Unfertige Erzeugnisse'); +INSERT INTO gifi (accno,description) VALUES ('0708000', 'Unfertige Leistungen'); +INSERT INTO gifi (accno,description) VALUES ('0709000', 'In Ausführung befindl. Bauaufträge'); +INSERT INTO gifi (accno,description) VALUES ('0709500', 'In Arbeit befindliche Aufträge'); +INSERT INTO gifi (accno,description) VALUES ('0710000', 'Fertige Erzeugnisse und Waren'); +INSERT INTO gifi (accno,description) VALUES ('0711000', 'Fertige Erzeugnisse (Bestand)'); +INSERT INTO gifi (accno,description) VALUES ('0714000', 'Waren (Bestand)'); +INSERT INTO gifi (accno,description) VALUES ('0810000', 'Steuerfreie Umsätze §4Nr.8ff UstG'); +INSERT INTO gifi (accno,description) VALUES ('0811000', 'Sonstige steuerfreie Umsätze Inland'); +INSERT INTO gifi (accno,description) VALUES ('0812000', 'Steuerfreie Umsätze §4Nr.1a UstG'); +INSERT INTO gifi (accno,description) VALUES ('0812500', 'Steuerfrei innergem. Lieferungen'); +INSERT INTO gifi (accno,description) VALUES ('0813000', 'Liefe.d.1.Abnehm.innergem.Dreiecksg'); +INSERT INTO gifi (accno,description) VALUES ('0815000', 'Sonstige steuerfreie Umsätze'); +INSERT INTO gifi (accno,description) VALUES ('0819000', 'Sonstige Erlöse (Ausbuchung 0%)'); +INSERT INTO gifi (accno,description) VALUES ('0819100', 'Sonstige Erlöse (Ausbuchung 16%)'); +INSERT INTO gifi (accno,description) VALUES ('0819200', 'Sonstige Erlöse (Ausbuchung 7%)'); +INSERT INTO gifi (accno,description) VALUES ('0820000', 'Erlöse'); +INSERT INTO gifi (accno,description) VALUES ('0830000', 'Erlöse 7%USt'); +INSERT INTO gifi (accno,description) VALUES ('0831000', 'Erlöse Inland stpfl. EG-Lieferung7%'); +INSERT INTO gifi (accno,description) VALUES ('0831500', 'Erlös Inland stpfl.EG-Lieferung 16%'); +INSERT INTO gifi (accno,description) VALUES ('0833900', 'Erl.EG-Land stpfl.so.Leist.(0-Regl)'); +INSERT INTO gifi (accno,description) VALUES ('0840000', 'Erlöse 16% USt.'); +INSERT INTO gifi (accno,description) VALUES ('0850000', 'Provisionserlöse'); +INSERT INTO gifi (accno,description) VALUES ('0852000', 'Erlöse Abfallverwertung'); +INSERT INTO gifi (accno,description) VALUES ('0854000', 'Erlös Leergut'); +INSERT INTO gifi (accno,description) VALUES ('0859000', 'Verrechnete sons. Sachbezüge'); +INSERT INTO gifi (accno,description) VALUES ('0859100', 'Sachbezüge 7% Ust (Waren)'); +INSERT INTO gifi (accno,description) VALUES ('0859500', 'Sachbezüge 16% Ust (Waren)'); +INSERT INTO gifi (accno,description) VALUES ('0860000', 'Sonstige Erlöse betriebl.u.regelmäß'); +INSERT INTO gifi (accno,description) VALUES ('0861000', 'Verrechnete sonstige Sachbezüge'); +INSERT INTO gifi (accno,description) VALUES ('0861100', 'Verr.sons.Sachbezüge 16%USt(Kfz-Ge)'); +INSERT INTO gifi (accno,description) VALUES ('0861400', 'Verrechnete sons.Sachbezüge o. USt'); +INSERT INTO gifi (accno,description) VALUES ('0862500', 'Sons. Erlöse betriebl.u.reg.steuerf'); +INSERT INTO gifi (accno,description) VALUES ('0865000', 'Erlöse Zinsen und Diskotspesen'); +INSERT INTO gifi (accno,description) VALUES ('0870000', 'Erlösschmälerungen'); +INSERT INTO gifi (accno,description) VALUES ('0871000', 'Erlösschmälerung 7% USt.'); +INSERT INTO gifi (accno,description) VALUES ('0872000', 'Erlösschmälerung 16% USt.'); +INSERT INTO gifi (accno,description) VALUES ('0872400', 'Erlösschmäler.a.stfrei.IG Lieferung'); +INSERT INTO gifi (accno,description) VALUES ('0872500', 'Erlösschmä.Inl.stpfl.EG-Lief. 7%USt'); +INSERT INTO gifi (accno,description) VALUES ('0872600', 'Erlösschmä.Inl.stpfl.EG-Lief.16%USt'); +INSERT INTO gifi (accno,description) VALUES ('0872700', 'Erlösschmä.and.EG Land stpfl.Liefer'); +INSERT INTO gifi (accno,description) VALUES ('0873000', 'Gewährte Skonti'); +INSERT INTO gifi (accno,description) VALUES ('0873100', 'Gewährte Skonti 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('0873500', 'Gewährte Skonti 16% USt.'); +INSERT INTO gifi (accno,description) VALUES ('0874000', 'Gewährte Boni'); +INSERT INTO gifi (accno,description) VALUES ('0875000', 'Gewährte Boni 7% USt.'); +INSERT INTO gifi (accno,description) VALUES ('0876000', 'Gewährte Boni 16% USt.'); +INSERT INTO gifi (accno,description) VALUES ('0877000', 'Gewährte Rabatte'); +INSERT INTO gifi (accno,description) VALUES ('0878000', 'Gewährte Rabatte 7% USt.'); +INSERT INTO gifi (accno,description) VALUES ('0879000', 'Gewährte Rabatte 16% Ust.'); +INSERT INTO gifi (accno,description) VALUES ('0880000', 'Erlöse aus Anlagenverkäufen'); +INSERT INTO gifi (accno,description) VALUES ('0880100', 'Erlöse aus Anlagenverkäufen 16%USt.'); +INSERT INTO gifi (accno,description) VALUES ('0882000', 'Erlöse aus Anlageverkäufen 16%Ust'); +INSERT INTO gifi (accno,description) VALUES ('0882900', 'Erl.a.Anlagenverk.bei Buchgewinn'); +INSERT INTO gifi (accno,description) VALUES ('0890000', 'Unentgeldliche Wertabgaben'); +INSERT INTO gifi (accno,description) VALUES ('0890500', 'Entnahme v. Gegenst.o.USt.'); +INSERT INTO gifi (accno,description) VALUES ('0891000', 'Entnahme außerhalb d.Untern.16%USt.'); +INSERT INTO gifi (accno,description) VALUES ('0891500', 'Entnah.d.U.Zweckaußerh.d.Untn 7%USt'); +INSERT INTO gifi (accno,description) VALUES ('0891800', 'Entn.d.Untern.außerh.d.Untern.o.USt'); +INSERT INTO gifi (accno,description) VALUES ('0892000', 'Verw.v.Gegens.außerh.Untern.16%USt.'); +INSERT INTO gifi (accno,description) VALUES ('0892500', 'Unentgeldl.Erbring.sons.Leis.16%USt'); +INSERT INTO gifi (accno,description) VALUES ('0893200', 'Unentgelt.Erbring.sons.Leist. 7%Ust'); +INSERT INTO gifi (accno,description) VALUES ('0893500', 'Unentgeltl.Zuwend.v.Gegens. 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('0893900', 'Unentgeldl.Zuw.v.Gegens.ohne Ust'); +INSERT INTO gifi (accno,description) VALUES ('0894000', 'Unentgeltl.Zuw.v Waren 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('0894500', 'Unentgeltl.Zuw.von Waren 7% Ust'); +INSERT INTO gifi (accno,description) VALUES ('0895000', 'Nicht steuerbare Umsätze'); +INSERT INTO gifi (accno,description) VALUES ('0895500', 'Umsatzsteuervergütungen'); +INSERT INTO gifi (accno,description) VALUES ('0896000', 'Bestandsveränderung-unfertige Erzeu'); +INSERT INTO gifi (accno,description) VALUES ('0897000', 'Bestandsveränderung-unfertige Leist'); +INSERT INTO gifi (accno,description) VALUES ('0897500', 'Bestandsverä.i.Ausfü.befi.Bauaufträ'); +INSERT INTO gifi (accno,description) VALUES ('0897700', 'Bestandsverä.i.Arbeit befindl.Auftr'); +INSERT INTO gifi (accno,description) VALUES ('0898000', 'Bestandsverä.fertige Erzeugnisse'); +INSERT INTO gifi (accno,description) VALUES ('0899000', 'Andere aktivierte Eigenleistungen'); +INSERT INTO gifi (accno,description) VALUES ('0900000', 'Saldenverträge,Sachkonten'); +INSERT INTO gifi (accno,description) VALUES ('0900800', 'Saldenverträge,Debitoren'); +INSERT INTO gifi (accno,description) VALUES ('0900900', 'Saldenverträge,Kreditoren'); +INSERT INTO gifi (accno,description) VALUES ('0906000', 'Offene Posten aus 1990'); +INSERT INTO gifi (accno,description) VALUES ('0906900', 'Offene Posten aus 1999'); +INSERT INTO gifi (accno,description) VALUES ('0907000', 'Offene Posten aus 2000'); +INSERT INTO gifi (accno,description) VALUES ('0909000', 'Summenvortragskonto'); +INSERT INTO gifi (accno,description) VALUES ('0922000', 'Gezeichnetes kapital in DM'); +INSERT INTO gifi (accno,description) VALUES ('0922100', 'Gezeichnetes Kapital in Euro'); +INSERT INTO gifi (accno,description) VALUES ('0923000', 'Baukostenzuschüsse'); +INSERT INTO gifi (accno,description) VALUES ('0923200', 'Investitionszulagen'); +INSERT INTO gifi (accno,description) VALUES ('0923400', 'Investitionszuschüsse'); +INSERT INTO gifi (accno,description) VALUES ('0924500', 'Forde.a.Anlageverk.sons.Vermögensge'); +INSERT INTO gifi (accno,description) VALUES ('0925000', 'Eigenkapitalersetzende Ges''terdarl.'); +INSERT INTO gifi (accno,description) VALUES ('0926000', 'Kurzfristige Rückstellung'); +INSERT INTO gifi (accno,description) VALUES ('0926200', 'Mittelfristige Rückstellung'); +INSERT INTO gifi (accno,description) VALUES ('0926400', 'Langfristige Rückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('0928000', 'Bemessungsgrundlage IG Erwerb 16%'); +INSERT INTO gifi (accno,description) VALUES ('0928100', 'Gegenkonto Bmsgrl. IG Erwerb 16%'); +INSERT INTO gifi (accno,description) VALUES ('0928200', 'Bemessungsgrundlage IG Erwerb 7%'); +INSERT INTO gifi (accno,description) VALUES ('0928400', 'Gegenkonto Bmsgrl. IG Erwerb 7%'); +INSERT INTO gifi (accno,description) VALUES ('0988100', 'Verrechnungskonto Abgang'); +INSERT INTO gifi (accno,description) VALUES ('0988200', 'Verrechnungskonto erh. Anzahlungen'); +INSERT INTO gifi (accno,description) VALUES ('0988210', 'Verrechnungskto Anzahlungen netto'); +INSERT INTO gifi (accno,description) VALUES ('0988220', 'Verrechnungskto.Anzahlungen brutto'); +INSERT INTO gifi (accno,description) VALUES ('0988300', 'Verrechnungskonto gel.Anzahlungen'); +INSERT INTO gifi (accno,description) VALUES ('0988400', 'Statistisches Konto Konzern AfA'); +INSERT INTO gifi (accno,description) VALUES ('0988500', 'Statistisches Konto kalkulator.AfA'); +INSERT INTO gifi (accno,description) VALUES ('0988600', 'Statistisches Konto außerplanm AfA'); +INSERT INTO gifi (accno,description) VALUES ('0988700', 'Statistisches Konto AfA (Konzern)'); +INSERT INTO gifi (accno,description) VALUES ('0988800', 'Statistisches Konto Sonderafa'); +INSERT INTO gifi (accno,description) VALUES ('0988900', 'Statistisches Konto AfA (SBil)'); +INSERT INTO gifi (accno,description) VALUES ('0989800', 'Statistisches Konto AfA (Kalkul.)'); +INSERT INTO gifi (accno,description) VALUES ('0989900', 'Statistisches Konto AfA'); +INSERT INTO gifi (accno,description) VALUES ('0999999', 'Fehlerauffangkonto'); +commit; diff --git a/sql/coa/de/gifi/General.sql b/sql/coa/de/gifi/General.sql new file mode 100755 index 00000000..f2991961 --- /dev/null +++ b/sql/coa/de/gifi/General.sql @@ -0,0 +1,21 @@ +begin; +-- Einfacher Kontoplan für Deutschland +-- +INSERT INTO gifi (accno,description) VALUES ('A0', 'Anlagevermögen'); +INSERT INTO gifi (accno,description) VALUES ('A1-1', 'Warenbestand'); +INSERT INTO gifi (accno,description) VALUES ('A1-2', 'Forderungen'); +INSERT INTO gifi (accno,description) VALUES ('A1-3', 'Liquide Mittel'); +INSERT INTO gifi (accno,description) VALUES ('A1-4', 'Aktive Rechnungsabgrenzung'); +INSERT INTO gifi (accno,description) VALUES ('E', 'Erträge'); +INSERT INTO gifi (accno,description) VALUES ('K0', 'Wareneinsatz'); +INSERT INTO gifi (accno,description) VALUES ('K1', 'Personalkosten'); +INSERT INTO gifi (accno,description) VALUES ('K2', 'Raumkosten'); +INSERT INTO gifi (accno,description) VALUES ('K3', 'Sonstige Kosten'); +INSERT INTO gifi (accno,description) VALUES ('NA', 'Neutrale Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('NE', 'Neutrale Erlöse'); +INSERT INTO gifi (accno,description) VALUES ('P0', 'Eigenkapital'); +INSERT INTO gifi (accno,description) VALUES ('P1', 'Rückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('P2', 'Fremdkapital Langfristig'); +INSERT INTO gifi (accno,description) VALUES ('P3', 'Fremdkapital Kurzfristig'); +INSERT INTO gifi (accno,description) VALUES ('P4', 'Passive Rechnungsabgrenzung'); +commit; diff --git a/sql/coa/de/gifi/SKR03.sql b/sql/coa/de/gifi/SKR03.sql new file mode 100755 index 00000000..cf54224f --- /dev/null +++ b/sql/coa/de/gifi/SKR03.sql @@ -0,0 +1,1085 @@ +begin; +-- Kontenrahmen für Deutschland +-- +INSERT INTO gifi (accno,description) VALUES ('0001', 'Aufw. f. die Ingangsetzung u. Erweit. des Geschäftsbetr.'); +INSERT INTO gifi (accno,description) VALUES ('0002', 'Aufw. f. die Währungsumstellung auf den EURO'); +INSERT INTO gifi (accno,description) VALUES ('0010', 'Konzess., gew. Schutzr. u. ähnl. Rechte/Werte sowie Liz.'); +INSERT INTO gifi (accno,description) VALUES ('0015', 'Konzessionen'); +INSERT INTO gifi (accno,description) VALUES ('0020', 'Gewerbliche Schutzrechte'); +INSERT INTO gifi (accno,description) VALUES ('0025', 'Ähnliche Rechte und Werte'); +INSERT INTO gifi (accno,description) VALUES ('0027', 'EDV-Software'); +INSERT INTO gifi (accno,description) VALUES ('0030', 'Lizenzen an gewerbl. Schutzr. u. ähnl. Rechten u. Werten'); +INSERT INTO gifi (accno,description) VALUES ('0035', 'Geschäfts- oder Firmenwert'); +INSERT INTO gifi (accno,description) VALUES ('0038', 'Anzahlungen auf Geschäfts- oder Firmenwert'); +INSERT INTO gifi (accno,description) VALUES ('0039', 'Anzahlungen auf immaterielle Vermögensgegenstände'); +INSERT INTO gifi (accno,description) VALUES ('0040', 'Verschmelzungsmehrwert'); +INSERT INTO gifi (accno,description) VALUES ('0050', 'Grundst., gl. Rechte/Bauten einschl. Bauten a. fr. Grundst.'); +INSERT INTO gifi (accno,description) VALUES ('0060', 'Grundstücke und grundstücksgleiche Rechte ohne Bauten'); +INSERT INTO gifi (accno,description) VALUES ('0065', 'Unbebaute Grundstücke'); +INSERT INTO gifi (accno,description) VALUES ('0070', 'Grundstücksgleiche Rechte (Erbbaurecht, Dauerwohnrecht)'); +INSERT INTO gifi (accno,description) VALUES ('0075', 'Grundstücke mit Substanzverzehr'); +INSERT INTO gifi (accno,description) VALUES ('0079', 'Anzahl. a. Grundst. u. grundstücksgl. Rechte ohne Bauten'); +INSERT INTO gifi (accno,description) VALUES ('0080', 'Bauten auf eigenen Grundst. und grundstücksgl. Rechten'); +INSERT INTO gifi (accno,description) VALUES ('0085', 'Grundstückswerte eigener bebauter Grundsstücke'); +INSERT INTO gifi (accno,description) VALUES ('0090', 'Geschäftsbauten'); +INSERT INTO gifi (accno,description) VALUES ('0100', 'Fabrikbauten'); +INSERT INTO gifi (accno,description) VALUES ('0110', 'Garagen'); +INSERT INTO gifi (accno,description) VALUES ('0111', 'Außenanlagen'); +INSERT INTO gifi (accno,description) VALUES ('0112', 'Hof- u. Wegebefestigungen'); +INSERT INTO gifi (accno,description) VALUES ('0113', 'Einrichtungen für Geschäfts- u. Fabrikbauten'); +INSERT INTO gifi (accno,description) VALUES ('0115', 'Andere Bauten'); +INSERT INTO gifi (accno,description) VALUES ('0120', 'Geschäfts-, Fabrik- u. andere Bauten im Bau'); +INSERT INTO gifi (accno,description) VALUES ('0129', 'Anz. a. Geschäfts-, Fabrik-, u.a. Bauten a. eig. Grundst+Rechte'); +INSERT INTO gifi (accno,description) VALUES ('0140', 'Wohnbauten'); +INSERT INTO gifi (accno,description) VALUES ('0145', 'Garagen'); +INSERT INTO gifi (accno,description) VALUES ('0146', 'Außenanlagen'); +INSERT INTO gifi (accno,description) VALUES ('0147', 'Hof- und Wegebefestigungen'); +INSERT INTO gifi (accno,description) VALUES ('0148', 'Einrichtungen für Wohnbauten'); +INSERT INTO gifi (accno,description) VALUES ('0150', 'Wohnbauten im Bau'); +INSERT INTO gifi (accno,description) VALUES ('0159', 'Anz. auf Wohnbauten auf eig. Grundstücken u. grundst.gl. Rechten'); +INSERT INTO gifi (accno,description) VALUES ('0160', 'Bauten auf fremden Grundstücken'); +INSERT INTO gifi (accno,description) VALUES ('0165', 'Geschäftsbauten'); +INSERT INTO gifi (accno,description) VALUES ('0170', 'Fabrikbauten'); +INSERT INTO gifi (accno,description) VALUES ('0175', 'Garagen'); +INSERT INTO gifi (accno,description) VALUES ('0176', 'Außenanlagen'); +INSERT INTO gifi (accno,description) VALUES ('0177', 'Hof- und Wegebefestigen'); +INSERT INTO gifi (accno,description) VALUES ('0178', 'Einrichtungen für Geschäfts- und Fabrikbauten'); +INSERT INTO gifi (accno,description) VALUES ('0179', 'Andere Bauten'); +INSERT INTO gifi (accno,description) VALUES ('0180', 'Geschäfts-, Fabrik- und andere Bauten im Bau'); +INSERT INTO gifi (accno,description) VALUES ('0189', 'Anzahl. a. Geschäfts-, Fabrik-, u.a. Bauten a. fr. Grundst.'); +INSERT INTO gifi (accno,description) VALUES ('0190', 'Wohnbauten'); +INSERT INTO gifi (accno,description) VALUES ('0191', 'Garagen'); +INSERT INTO gifi (accno,description) VALUES ('0192', 'Außenanlagen'); +INSERT INTO gifi (accno,description) VALUES ('0193', 'Hof- und Wegebefestigungen'); +INSERT INTO gifi (accno,description) VALUES ('0194', 'Einrichtungen für Wohnbauten'); +INSERT INTO gifi (accno,description) VALUES ('0195', 'Wohnbauten im Bau'); +INSERT INTO gifi (accno,description) VALUES ('0199', 'Anzahlungen auf Wohnbauten auf fremden Grundstücken'); +INSERT INTO gifi (accno,description) VALUES ('0200', 'Technische Anlagen und Maschinen'); +INSERT INTO gifi (accno,description) VALUES ('0210', 'Maschinen'); +INSERT INTO gifi (accno,description) VALUES ('0220', 'Maschinengebundene Werkzeuge'); +INSERT INTO gifi (accno,description) VALUES ('0240', 'Maschinelle Anlagen'); +INSERT INTO gifi (accno,description) VALUES ('0260', 'Transportanlagen und ähnliches'); +INSERT INTO gifi (accno,description) VALUES ('0280', 'Betriebsvorrichtungen'); +INSERT INTO gifi (accno,description) VALUES ('0290', 'Technische Anlagen und Maschinen im Bau'); +INSERT INTO gifi (accno,description) VALUES ('0299', 'Anzahlungen auf technische Anlagen und Maschinen'); +INSERT INTO gifi (accno,description) VALUES ('0300', 'Andere Anlagen, Betriebs- und Geschäftsausstattung'); +INSERT INTO gifi (accno,description) VALUES ('0310', 'Andere Anlagen'); +INSERT INTO gifi (accno,description) VALUES ('0320', 'Pkw'); +INSERT INTO gifi (accno,description) VALUES ('0350', 'Lkw'); +INSERT INTO gifi (accno,description) VALUES ('0380', 'Sonstige Transportmittel'); +INSERT INTO gifi (accno,description) VALUES ('0400', 'Betriebsausstattung'); +INSERT INTO gifi (accno,description) VALUES ('0410', 'Geschäftsausstattung'); +INSERT INTO gifi (accno,description) VALUES ('0420', 'Büroeinrichtung'); +INSERT INTO gifi (accno,description) VALUES ('0430', 'Ladeneinrichtung'); +INSERT INTO gifi (accno,description) VALUES ('0440', 'Werkzeuge'); +INSERT INTO gifi (accno,description) VALUES ('0450', 'Einbauten'); +INSERT INTO gifi (accno,description) VALUES ('0460', 'Gerüst- und Schalungsmaterial'); +INSERT INTO gifi (accno,description) VALUES ('0480', 'Geringwertige Wirtschaftsgüter bis DM 800,-'); +INSERT INTO gifi (accno,description) VALUES ('0490', 'Sonstige Betriebs- und Geschäftsausstattung'); +INSERT INTO gifi (accno,description) VALUES ('0498', 'Andere Anlagen, Betriebs- und Geschäftsausstatt. im Bau'); +INSERT INTO gifi (accno,description) VALUES ('0499', 'Anzahl. a. andere Anlagen, Betriebs- u. Geschäftsausstatt.'); +INSERT INTO gifi (accno,description) VALUES ('0500', 'Anteile an verbundenen Unternehmen (Anlagevermögen)'); +INSERT INTO gifi (accno,description) VALUES ('0504', 'Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft'); +INSERT INTO gifi (accno,description) VALUES ('0505', 'Ausleihungen an verbundene Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('0510', 'Beteiligungen'); +INSERT INTO gifi (accno,description) VALUES ('0513', 'Typisch stille Beteiligungen'); +INSERT INTO gifi (accno,description) VALUES ('0516', 'Atypisch stille Beteiligungen'); +INSERT INTO gifi (accno,description) VALUES ('0517', 'Andere Beteiligungen an Kapitalgesellschaften'); +INSERT INTO gifi (accno,description) VALUES ('0518', 'Andere Beteiligungen an Personengesellschaften'); +INSERT INTO gifi (accno,description) VALUES ('0519', 'Beteiligung einer GmbH&CoKG an einer Komplementär GmbH'); +INSERT INTO gifi (accno,description) VALUES ('0520', 'Ausleihung an Untern. m.d.e. Beteiligungsverhältnis besteht'); +INSERT INTO gifi (accno,description) VALUES ('0525', 'Wertpapiere des Anlagevermögens'); +INSERT INTO gifi (accno,description) VALUES ('0530', 'Wertpapiere mit Gewinnbeteiligungsansprüchen'); +INSERT INTO gifi (accno,description) VALUES ('0535', 'Festverzinsliche Wertpapiere'); +INSERT INTO gifi (accno,description) VALUES ('0540', 'Sonstige Ausleihungen'); +INSERT INTO gifi (accno,description) VALUES ('0550', 'Darlehen / Sonstige Ausleihungen'); +INSERT INTO gifi (accno,description) VALUES ('0570', 'Genossenschaftsanteile zum langfristigen Verbleib'); +INSERT INTO gifi (accno,description) VALUES ('0580', 'Ausleihungen an Gesellschafter'); +INSERT INTO gifi (accno,description) VALUES ('0590', 'Ausleihungen an nahestehende Personen'); +INSERT INTO gifi (accno,description) VALUES ('0595', 'Rückdeckungsanspr. a. Lebensvers. z. langfrist. Verbleib'); +INSERT INTO gifi (accno,description) VALUES ('0600', 'Anleihen nicht konvertibel'); +INSERT INTO gifi (accno,description) VALUES ('0601', 'Anleihen nicht konvertibel - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('0605', 'Anleihen nicht konvertibel - Restlaufzeit 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0610', 'Anleihen nicht konvertibel - Restlaufzeit größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0615', 'Anleihen konvertibel'); +INSERT INTO gifi (accno,description) VALUES ('0616', 'Anleihen konvertibel - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('0620', 'Anleihen konvertibel - Restlaufzeit 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0625', 'Anleihen konvertibel - Restlaufzeit größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0630', 'Verbindlichkeiten gegenüber Kreditinstituten'); +INSERT INTO gifi (accno,description) VALUES ('0631', 'Verb. gg. Kreditinstituten - Restlaufz. bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('0640', 'Verb. gg. Kreditinstituten - Restlaufz. 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0650', 'Verb. gg. Kreditinstituten - Restlaufz. größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0660', 'Verbindlichkeiten gg. Kreditinst. aus TZ-Verträgen'); +INSERT INTO gifi (accno,description) VALUES ('0661', 'Verb. gg. Kreditinst. aus TZ-Verträgen - Restl. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('0670', 'Verb. gg. Kreditinst. aus TZ-Verträgen - Restl. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('0680', 'Verb. gg. Kreditinst. aus TZ-Verträgen - Restl. größer 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('0700', 'Verbindlichkeiten gg. verbundenen Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('0701', 'Verb. gg. verbundenen Unternehmen - Restlaufz. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('0705', 'Verb. gg. verbundenen Unternehmen - Restlaufz. 1 b. 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('0710', 'Verb. gg. verb. Untern. - Restlaufz. gr. 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('0715', 'Verb. gg. Untern. mit denen ein Beteiligungsverh. besteht'); +INSERT INTO gifi (accno,description) VALUES ('0716', 'Verb. gg. U. m.d.e. Beteiligungsv. best. - Restl. b. 1 J'); +INSERT INTO gifi (accno,description) VALUES ('0720', 'Verb. gg. U. m.d.e. Beteiligungsv. best. - Restl. 1 b. 5 J'); +INSERT INTO gifi (accno,description) VALUES ('0725', 'Verb. gg. U. m.d.e. Beteiligungsv. best. - Restl. gr. 5 J'); +INSERT INTO gifi (accno,description) VALUES ('0730', 'Verbindlichkeiten gegenüber Gesellschaftern'); +INSERT INTO gifi (accno,description) VALUES ('0731', 'Verb. gg. Gesellschaftern - Restlaufz. bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('0740', 'Verb. gg. Gesellschaftern - Restlaufz. 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0750', 'Verb. gg. Gesellschaftern - Restlaufz. größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0755', 'Verb. gg. Gesellschaftern für offene Ausschüttungen'); +INSERT INTO gifi (accno,description) VALUES ('0760', 'Darlehen typisch stiller Gesellschafter'); +INSERT INTO gifi (accno,description) VALUES ('0761', 'Darlehen typ. stiller Gesellschafter - Restlaufz. bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('0764', 'Darlehen typ. stiller Gesellschafter - Restlaufz. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('0767', 'Darlehen typ. stiller Gesellschafter - Restlaufz. größer 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('0770', 'Darlehen atypisch stiller Gesellschafter'); +INSERT INTO gifi (accno,description) VALUES ('0771', 'Darlehen atyp. stiller Gesellsch.- Restlaufz. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('0774', 'Darlehen atyp. stiller Gesellsch.- Restlaufz. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('0777', 'Darlehen atyp. stiller Gesellsch.- Restlaufz. größer 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('0780', 'Partiarische Darlehen'); +INSERT INTO gifi (accno,description) VALUES ('0781', 'Partiarische Darlehen - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('0784', 'Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0787', 'Partiarische Darlehen - Restlaufzeit größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('0800', 'Gezeichnetes Kapital'); +INSERT INTO gifi (accno,description) VALUES ('0801', 'Ausst. Einl. a.d. gez. Kapital, nicht eingef. (Aktivausw.)'); +INSERT INTO gifi (accno,description) VALUES ('0810', 'Ausst. Einl. a.d. gez. Kapital, eingeford. (Aktivausw.)'); +INSERT INTO gifi (accno,description) VALUES ('0820', 'Ausst. Einl. a.d. gez. Kapital, nicht eingef. (Passivausw.)'); +INSERT INTO gifi (accno,description) VALUES ('0830', 'Ausst. Einl. a.d. gez. Kapital, eingef. (Passivausw.)'); +INSERT INTO gifi (accno,description) VALUES ('0839', 'Eingeforderte Nachschüsse'); +INSERT INTO gifi (accno,description) VALUES ('0840', 'Kapitalrücklage'); +INSERT INTO gifi (accno,description) VALUES ('0841', 'Kapitalrückl. durch Ausgabe von Anteilen über Nennbetrag'); +INSERT INTO gifi (accno,description) VALUES ('0842', 'Kap.Rückl. Schuldver. f. Wandl.- u. Optionsr. z. Erw. v. Ant'); +INSERT INTO gifi (accno,description) VALUES ('0843', 'Kapitalrückl. d. Zuzahl. gg. Gewähr e. Vorzuges f. Anteile'); +INSERT INTO gifi (accno,description) VALUES ('0844', 'Kapitalrückl. d. andere Zuzahlungen in das Eigenkapital'); +INSERT INTO gifi (accno,description) VALUES ('0845', 'Eingefordertes Nachschußkapital'); +INSERT INTO gifi (accno,description) VALUES ('0846', 'Gesetzliche Rücklage'); +INSERT INTO gifi (accno,description) VALUES ('0847', 'Gesetzliche Rücklage 50/45% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0848', 'Gesetzliche Rücklage 30% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0849', 'Gesetzliche Rücklage 0% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0850', 'Rücklage für eigene Anteile'); +INSERT INTO gifi (accno,description) VALUES ('0851', 'Satzungsmäßige Rücklagen'); +INSERT INTO gifi (accno,description) VALUES ('0852', 'Satzungsmäßige Rücklage 50/45% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0853', 'Satzungsmäßige Rücklage 30% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0854', 'Satzungsmäßige Rücklage 0% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0855', 'Andere Gewinnrücklagen 50/45% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0856', 'Eigenkapitalanteil von Wertaufholungen'); +INSERT INTO gifi (accno,description) VALUES ('0857', 'Eigenkapitalanteil von Preissteigerungsrücklagen'); +INSERT INTO gifi (accno,description) VALUES ('0858', 'Andere Gewinnrücklagen 30% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0859', 'Andere Gewinnrücklagen 0% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0860', 'Gewinnvortrag vor Verwendung'); +INSERT INTO gifi (accno,description) VALUES ('0862', 'Gewinnvortrag 50/45% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0864', 'Gewinnvortrag 30% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0866', 'Gewinnvortrag 0% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('0868', 'Verlustvortrag vor Verwendung'); +INSERT INTO gifi (accno,description) VALUES ('0869', 'Vorträge auf neue Rechnung (Bilanz)'); +INSERT INTO gifi (accno,description) VALUES ('0870', 'Festkapital (Personenges. Vollhafter / Einzelu.)'); +INSERT INTO gifi (accno,description) VALUES ('0880', 'Variables Kapital (Personenges. Vollhaft. / Einzelu.)'); +INSERT INTO gifi (accno,description) VALUES ('0890', 'Gesellsch.-Darlehen (Personenges. Vollhaft. / Einzelu.)'); +INSERT INTO gifi (accno,description) VALUES ('0900', 'Kommandit-Kapital (Personenges. Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('0910', 'Verlustausgleichskonto (Personenges. Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('0920', 'Gesellschafter-Darlehen (Personenges. Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('0930', 'Sonderposten mit Rücklageanteil'); +INSERT INTO gifi (accno,description) VALUES ('0931', 'Sonderposten mit Rücklageanteil §6b EStG'); +INSERT INTO gifi (accno,description) VALUES ('0932', 'Sonderposten mit Rücklageanteil Abschnitt 35 EStR'); +INSERT INTO gifi (accno,description) VALUES ('0933', 'Sonderposten mit Rücklageanteil §6dEStG'); +INSERT INTO gifi (accno,description) VALUES ('0934', 'Sonderposten mit Rücklageanteil §1 EntwLStG'); +INSERT INTO gifi (accno,description) VALUES ('0935', 'Sonderposten mit Rücklageanteil §3 Ausl-InvG'); +INSERT INTO gifi (accno,description) VALUES ('0936', 'Sonderposten mit Rücklageanteil §7d EStG'); +INSERT INTO gifi (accno,description) VALUES ('0937', 'Sonderposten mit Rücklageanteil §79 EStDV'); +INSERT INTO gifi (accno,description) VALUES ('0938', 'Sonderposten mit Rücklageanteil §80 EStDV'); +INSERT INTO gifi (accno,description) VALUES ('0939', 'Sonderposten mit Rücklageanteil §81 EStDV'); +INSERT INTO gifi (accno,description) VALUES ('0940', 'Sonderposten mit Rücklageanteil §82 EStDV'); +INSERT INTO gifi (accno,description) VALUES ('0941', 'Sonderposten mit Rücklageanteil §82a EStDV'); +INSERT INTO gifi (accno,description) VALUES ('0942', 'Sonderposten mit Rücklageanteil §82d EStDV'); +INSERT INTO gifi (accno,description) VALUES ('0943', 'Sonderposten mit Rücklageanteil §82e EStDV'); +INSERT INTO gifi (accno,description) VALUES ('0944', 'Sonderposten mit Rücklageanteil §14 BerlinFG'); +INSERT INTO gifi (accno,description) VALUES ('0945', 'Sonderposten mit Rücklageanteil §3 ZonenRFG / §4-6 FördergebietsG'); +INSERT INTO gifi (accno,description) VALUES ('0946', 'Sonderposten mit Rücklageanteil §52 Abs. 5 EStG'); +INSERT INTO gifi (accno,description) VALUES ('0947', 'Sonderposten mit Rücklageanteil §7g Abs. 1 EStG'); +INSERT INTO gifi (accno,description) VALUES ('0948', 'Sonderposten mit Rücklageanteil §7g Abs. 3 EStG'); +INSERT INTO gifi (accno,description) VALUES ('0949', 'Sonderposten mit Rücklageanteil §74 EStDV'); +INSERT INTO gifi (accno,description) VALUES ('0950', 'Rückstellungen für Pensionen und ähnliche Verpflichtungen'); +INSERT INTO gifi (accno,description) VALUES ('0955', 'Steuerrückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('0957', 'Gewerbesteuerrückstellung'); +INSERT INTO gifi (accno,description) VALUES ('0963', 'Körperschaftsteuerrückstellung'); +INSERT INTO gifi (accno,description) VALUES ('0969', 'Rückstellungen für latente Steuern'); +INSERT INTO gifi (accno,description) VALUES ('0970', 'Sonstige Rückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('0971', 'Rückst. unterl. Aufw. Instandhalt., Nachhol. in 3 Mon'); +INSERT INTO gifi (accno,description) VALUES ('0972', 'Rückst. unterl. Aufw. Instandhalt., Nachhol. in 4-12 Mon'); +INSERT INTO gifi (accno,description) VALUES ('0973', 'Rückstellungen für Abraum- und Abfallbeseitigung'); +INSERT INTO gifi (accno,description) VALUES ('0974', 'Rückstellungen für Gewährleistungen'); +INSERT INTO gifi (accno,description) VALUES ('0976', 'Rückst. f. drohende Verluste a. schwebenden Geschäften'); +INSERT INTO gifi (accno,description) VALUES ('0977', 'Rückstellungen für Abschluß- und Prüfungskosten'); +INSERT INTO gifi (accno,description) VALUES ('0978', 'Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB'); +INSERT INTO gifi (accno,description) VALUES ('0979', 'Rückstellungen für den Umweltschutz'); +INSERT INTO gifi (accno,description) VALUES ('0980', 'Aktive Rechnungsabgrenzung'); +INSERT INTO gifi (accno,description) VALUES ('0983', 'Abgrenzung aktive latente Steuern'); +INSERT INTO gifi (accno,description) VALUES ('0984', 'Als Aufwand berücks. Zölle u. Verbrauchsst. a. Vorräte'); +INSERT INTO gifi (accno,description) VALUES ('0985', 'Als Aufwand berücks. Umsatzsteuer auf Anzahlungen'); +INSERT INTO gifi (accno,description) VALUES ('0986', 'Damnum / Disagio'); +INSERT INTO gifi (accno,description) VALUES ('0990', 'Passive Rechnungsabgrenzung'); +INSERT INTO gifi (accno,description) VALUES ('0992', 'Wertber.n (zur unterjährigen Kostenverrechnung f. BWA)'); +INSERT INTO gifi (accno,description) VALUES ('0996', 'Pauschalwertberichtigung a. Ford. - Restlaufz. bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('0997', 'Pauschalwertberichtigung a. Ford. - Restlaufz. größer 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('0998', 'Einzelwertberichtigung a. Ford. - Restlaufz. bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('0999', 'Einzelwertberichtigung a. Ford. - Restlaufz. größer 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1000', 'Kasse'); +INSERT INTO gifi (accno,description) VALUES ('1010', 'Nebenkasse 1'); +INSERT INTO gifi (accno,description) VALUES ('1020', 'Nebenkasse 2'); +INSERT INTO gifi (accno,description) VALUES ('1100', 'Postgiro'); +INSERT INTO gifi (accno,description) VALUES ('1110', 'Postgiro 1'); +INSERT INTO gifi (accno,description) VALUES ('1120', 'Postgiro 2'); +INSERT INTO gifi (accno,description) VALUES ('1130', 'Postgiro 3'); +INSERT INTO gifi (accno,description) VALUES ('1190', 'LZB-Guthaben'); +INSERT INTO gifi (accno,description) VALUES ('1195', 'Bundesbankguthaben'); +INSERT INTO gifi (accno,description) VALUES ('1200', 'Bank-Giro'); +INSERT INTO gifi (accno,description) VALUES ('1210', 'Bank-Giro 1'); +INSERT INTO gifi (accno,description) VALUES ('1220', 'Bank-Giro 2'); +INSERT INTO gifi (accno,description) VALUES ('1230', 'Bank-Giro 3'); +INSERT INTO gifi (accno,description) VALUES ('1300', 'Wechsel aus Lieferungen und Leistungen'); +INSERT INTO gifi (accno,description) VALUES ('1301', 'Wechsel aus Lieferungen u. Leistungen - Restlaufz. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1302', 'Wechsel aus Lieferungen u. Leistungen - Restl. größer 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1305', 'Wechsel aus Lieferungen u. Leistungen, bundesbankfähig'); +INSERT INTO gifi (accno,description) VALUES ('1310', 'Besitzwechsel gg. verbundenen Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('1311', 'Besitzwechsel gg. verbundenen Untern. - Restl. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1312', 'Besitzwechsel gg. verbundenen Untern. - Restl. gr. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1315', 'Besitzwechsel gg. verb. Unternehmen, bundesbankfähig'); +INSERT INTO gifi (accno,description) VALUES ('1320', 'Besitzwechsel gg. Untern. m.d.e. Beteiligungsverh. best.'); +INSERT INTO gifi (accno,description) VALUES ('1321', 'Besitzwechsel gg. U. m.d.e. Beteilig. best. - Restl. b. 1 J'); +INSERT INTO gifi (accno,description) VALUES ('1322', 'Besitzwechsel gg. U. m.d.e. Beteilig. best. - Restl. gr. 1 J'); +INSERT INTO gifi (accno,description) VALUES ('1325', 'Besitzwechsel gg. U. m.d.e. Beteilig. best., bundsbankfähig'); +INSERT INTO gifi (accno,description) VALUES ('1327', 'Finanzwechsel'); +INSERT INTO gifi (accno,description) VALUES ('1330', 'Schecks'); +INSERT INTO gifi (accno,description) VALUES ('1340', 'Anteile an verb. Unternehmen (Umlaufvermögen)'); +INSERT INTO gifi (accno,description) VALUES ('1344', 'Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft'); +INSERT INTO gifi (accno,description) VALUES ('1345', 'Eigene Anteile'); +INSERT INTO gifi (accno,description) VALUES ('1348', 'Sonstige Wertpapiere'); +INSERT INTO gifi (accno,description) VALUES ('1350', 'GmbH-Anteile zum kurzfristigen Verbleib'); +INSERT INTO gifi (accno,description) VALUES ('1352', 'Genossenschaftsanteile zum kurzfristigen Verbleib'); +INSERT INTO gifi (accno,description) VALUES ('1355', 'Ansprüche aus Rückdeckungsversicherungen'); +INSERT INTO gifi (accno,description) VALUES ('1360', 'Geldtransit Bank'); +INSERT INTO gifi (accno,description) VALUES ('1361', 'Geldtransit Bank 1'); +INSERT INTO gifi (accno,description) VALUES ('1362', 'Geldtransit Bank 2'); +INSERT INTO gifi (accno,description) VALUES ('1363', 'Geldtransit Bank 3'); +INSERT INTO gifi (accno,description) VALUES ('1369', 'Interne Umbuchung'); +INSERT INTO gifi (accno,description) VALUES ('1370', 'Verrechnungskonto Gewinnermittlung §4/3 EStG, ergebniswirksam'); +INSERT INTO gifi (accno,description) VALUES ('1371', 'Verrechnungskonto für Gewinnermittl. §4/3EStG, nicht ergebniswirksam'); +INSERT INTO gifi (accno,description) VALUES ('1380', 'Überleitungskonto Kostenstelle'); +INSERT INTO gifi (accno,description) VALUES ('1390', 'Verrechnungskonto Ist-Versteuerung'); +INSERT INTO gifi (accno,description) VALUES ('1400', 'Forderungen aus Lief. und Leist. Kundengruppe 0'); +INSERT INTO gifi (accno,description) VALUES ('1401', 'Forderungen aus Lief. und Leist. Kundengruppe 1'); +INSERT INTO gifi (accno,description) VALUES ('1402', 'Forderungen aus Lief. und Leist. Kundengruppe 2'); +INSERT INTO gifi (accno,description) VALUES ('1410', 'Forderungen aus Lief. und Leist. ohne Kontokorrent'); +INSERT INTO gifi (accno,description) VALUES ('1450', 'Forderungen nach §11, Abs.1 Satz 2 EStG für § 4/3 EStG'); +INSERT INTO gifi (accno,description) VALUES ('1451', 'Ford.a.Lief.u.Leist. ohne Kontokorrent - Restlaufz. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1455', 'Ford.a.Lief.u.Leist. ohne Kontokorrent - Restlaufz. gr.1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1460', 'Zweifelhafte Forderungen'); +INSERT INTO gifi (accno,description) VALUES ('1461', 'Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1465', 'Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1470', 'Ford.a.Lief.u.Leist. gg. verbundenen Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('1471', 'Ford.a.Lief.u.Leist. gg. verb. Untern. - Restl. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1475', 'Ford.a.Lief.u.Leist. gg. verb. Untern. - Restl. größer 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1478', 'Wertber. a. Ford.a.L.u.L. gg. verb. U. - Restl. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1479', 'Wertber. a. Ford.a.L.u.L. gg. verb. U. - Restl. gr. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1480', 'Ford.a.L.u.L. gg. Untern. m.d.e. Beteiligungsverh. best.'); +INSERT INTO gifi (accno,description) VALUES ('1481', 'Ford.a.L.u.L. gg. U. m.d.e. Beteilig. best. - Restl. b. 1 J'); +INSERT INTO gifi (accno,description) VALUES ('1485', 'Ford.a.L.u.L. gg. U. m.d.e. Beteilig. best. - Restl. gr. 1 J'); +INSERT INTO gifi (accno,description) VALUES ('1488', 'Wertber. a. Ford. Restl. b. 1 J. gg. U. m.d.e. Beteilig.'); +INSERT INTO gifi (accno,description) VALUES ('1489', 'Wertber. a. Ford. Restl. gr. 1 J. gg. U. m.d.e. Beteilig.'); +INSERT INTO gifi (accno,description) VALUES ('1490', 'Ford.a.Lief.u.Leist. gegen Gesellschafter'); +INSERT INTO gifi (accno,description) VALUES ('1491', 'Ford.a.Lief.u.Leist. gg. Gesellsch.- Restlaufz. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1495', 'Ford.a.Lief.u.Leist. gg. Gesellsch.- Restlaufz. größer 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1499', 'Gegenkonto 14510-14980 bei Aufteilung Debitoren'); +INSERT INTO gifi (accno,description) VALUES ('1500', 'Sonstige Vermögensgegenstände'); +INSERT INTO gifi (accno,description) VALUES ('1501', 'Sonstige Vermögensgegenstände - Restlaufz. bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1502', 'Sonstige Vermögensgegenstände - Restlaufz. größer 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1503', 'Ford. gg. Vorstandsmitgl. u. Geschäftsf. - Restl. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1504', 'Ford. gg. Vorstandsmitgl. u. Geschäftsf. - Restl. gr. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1505', 'Ford. gg. Aufsichtsrats- u. Beiratsmitgl. - Restl. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1506', 'Ford. gg. Aufsichtsrats- u. Beiratsmitgl. - Restl. gr. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1507', 'Ford. gg. Gesellschafter - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1508', 'Ford. gg. Gesellschafter - Restlaufzeit größer 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1510', 'Geleistete Anzahlungen auf Vorräte'); +INSERT INTO gifi (accno,description) VALUES ('1511', 'Geleistete Anzahlungen, 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1516', 'Geleistete Anzahlungen, 15% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1517', 'Geleistete Anzahlungen, 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1521', 'Agenturwarenabrechnung'); +INSERT INTO gifi (accno,description) VALUES ('1525', 'Kautionen'); +INSERT INTO gifi (accno,description) VALUES ('1526', 'Kautionen - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1527', 'Kautionen - Restlaufzeit größer 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1530', 'Forderungen gegen Personal'); +INSERT INTO gifi (accno,description) VALUES ('1531', 'Forderungen gegen Personal - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1537', 'Forderungen gegen Personal - Restlaufzeit größer 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1540', 'Steuerüberzahlungen'); +INSERT INTO gifi (accno,description) VALUES ('1542', 'Steuererstattungsansprüche gg. anderen EU-Ländern'); +INSERT INTO gifi (accno,description) VALUES ('1545', 'Umsatzsteuerforderungen'); +INSERT INTO gifi (accno,description) VALUES ('1547', 'Forderungen aus entrichteten Verbrauchssteuern'); +INSERT INTO gifi (accno,description) VALUES ('1548', 'Vorsteuer im Folgejahr abziehbar'); +INSERT INTO gifi (accno,description) VALUES ('1549', 'Körperschaftsteuerrückforderung'); +INSERT INTO gifi (accno,description) VALUES ('1550', 'Darlehen'); +INSERT INTO gifi (accno,description) VALUES ('1551', 'Darlehen - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1555', 'Darlehen - Restlaufzeit größer 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1560', 'Aufzuteilende Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1561', 'Aufzuteilende Vorsteuer, 7%'); +INSERT INTO gifi (accno,description) VALUES ('1562', 'Aufzuteilende Vorsteuer aus ig. Erwerb'); +INSERT INTO gifi (accno,description) VALUES ('1565', 'Aufzuteilende Vorsteuer, 16 %'); +INSERT INTO gifi (accno,description) VALUES ('1566', 'Aufzuteilende Vorsteuer, 15 %'); +INSERT INTO gifi (accno,description) VALUES ('1570', 'Abziehbare Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1571', 'Abziehbare Vorsteuer, 7%'); +INSERT INTO gifi (accno,description) VALUES ('1572', 'Abziehbare Vorsteuer aus ig. Erwerb'); +INSERT INTO gifi (accno,description) VALUES ('1573', 'Abziehbare Vorsteuer aus ig. Erwerb, 16%'); +INSERT INTO gifi (accno,description) VALUES ('1575', 'Abziehbare Vorsteuer, 16%'); +INSERT INTO gifi (accno,description) VALUES ('1576', 'Abziehbare Vorsteuer, 15%'); +INSERT INTO gifi (accno,description) VALUES ('1577', 'Vorsteuer nach allg. Durchschnittssätzen UStVA KZ 63'); +INSERT INTO gifi (accno,description) VALUES ('1578', 'Berichtigung des VSt-Abzugs früherer Jahre UStVA KZ 64'); +INSERT INTO gifi (accno,description) VALUES ('1580', 'Gegenkonto Vorsteuer § 4/3 EStG'); +INSERT INTO gifi (accno,description) VALUES ('1581', 'Auflösung Vorsteuer aus Vorjahr § 4/3 EStG'); +INSERT INTO gifi (accno,description) VALUES ('1584', 'Abziehb. VSt. a. ig. Erw. v. Neufahrz. v. Lief. ohne USt-ID'); +INSERT INTO gifi (accno,description) VALUES ('1586', 'Kürzung BerlinFG'); +INSERT INTO gifi (accno,description) VALUES ('1588', 'Bezahlte Einfuhrumsatzsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1590', 'Durchlaufende Posten'); +INSERT INTO gifi (accno,description) VALUES ('1593', 'Verrechnungskto erhalt. Anzahl. b. Buchung ü. Kundenkto'); +INSERT INTO gifi (accno,description) VALUES ('1594', 'Forderungen gegen verbundene Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('1595', 'Ford. gg. verbundene Unternehmen - Restlaufz. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1596', 'Ford. gg. verbundene Unternehmen - Restlaufz. gr. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1597', 'Ford. gg. Untern. mit denen ein Beteiligungsverh. besteht'); +INSERT INTO gifi (accno,description) VALUES ('1598', 'Ford. gg. U. m.d.e. Beteiligungsv. best. - Restl. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1599', 'Ford. gg. U. m.d.e. Beteiligungsv. best. - Restl. gr. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1600', 'Verb. aus Lief. und Leist. Lieferantengruppe 0'); +INSERT INTO gifi (accno,description) VALUES ('1601', 'Verb. aus Lief. und Leist. Lieferantengruppe 1'); +INSERT INTO gifi (accno,description) VALUES ('1602', 'Verb. aus Lief. und Leist. Lieferantengruppe 2'); +INSERT INTO gifi (accno,description) VALUES ('1610', 'Verb.a.L.u.L. ohne Kontokorrent'); +INSERT INTO gifi (accno,description) VALUES ('1624', 'Verbindlichkeiten aus Lief. u. Leist. für Investitionen für §4/3 EStG'); +INSERT INTO gifi (accno,description) VALUES ('1625', 'Verb.a.L.u.L. ohne Kontokorrent - Restl. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1626', 'Verb.a.L.u.L. ohne Kontokorrent - Restlaufz. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('1628', 'Verb.a.L.u.L. ohne Kontokorrent - Restlaufz. größer 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('1630', 'Verb.a.Lief.u.Leist. gg. verbundenen Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('1631', 'Verb.a.L.u.L. gg. verb. Untern. - Restlaufz. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1635', 'Verb.a.L.u.L. gg. verb. Untern. - Restlaufz. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('1638', 'Verb.a.L.u.L. gg. verb. Untern. - Restlaufz. größer 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('1640', 'Verb.a.L.u.L. gg. Untern. m.d.e. Beteiligungsverh. best.'); +INSERT INTO gifi (accno,description) VALUES ('1641', 'Verb.a.L.u.L. gg. U. m.d.e. Beteilig. best. - Restl. b. 1 J'); +INSERT INTO gifi (accno,description) VALUES ('1645', 'Verb.a.L.u.L. gg. U. m.d.e. Beteilig. best. - Restl. 1 b 5 J'); +INSERT INTO gifi (accno,description) VALUES ('1648', 'Verb.a.L.u.L. gg. U. m.d.e. Beteilig. best. - Restl. gr. 5 J'); +INSERT INTO gifi (accno,description) VALUES ('1650', 'Verb.a.Lief.u.Leist. gegen Gesellschaftern'); +INSERT INTO gifi (accno,description) VALUES ('1651', 'Verb.a.Lief.u.Leist. gg. Gesellsch. - Restl. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1655', 'Verb.a.Lief.u.Leist. gg. Gesellsch. - Restl. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('1658', 'Verb.a.Lief.u.Leist. gg. Gesellsch. - Restl. größer 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('1659', 'Gegenkonto 16250-16580 bei Aufteilung Kreditoren-Konto'); +INSERT INTO gifi (accno,description) VALUES ('1660', 'Schuldwechsel'); +INSERT INTO gifi (accno,description) VALUES ('1661', 'Schuldwechsel - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1680', 'Schuldwechsel - Restlaufzeit 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1690', 'Schuldwechsel - Restlaufzeit größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1700', 'Sonstige Verbindlichkeiten'); +INSERT INTO gifi (accno,description) VALUES ('1701', 'Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1702', 'Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1703', 'Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1704', 'Sonstige Verbindlichkeiten, z.B. nach §11,Abs.2,2 EStG für §4/3'); +INSERT INTO gifi (accno,description) VALUES ('1705', 'Darlehen'); +INSERT INTO gifi (accno,description) VALUES ('1706', 'Darlehen - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1707', 'Darlehen - Restlaufzeit 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1708', 'Darlehen - Restlaufzeit größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1709', 'Gewinnverfügungskonto stiller Gesellschafter'); +INSERT INTO gifi (accno,description) VALUES ('1710', 'Erhaltene Anzahlungen (Verbindlichkeiten)'); +INSERT INTO gifi (accno,description) VALUES ('1711', 'Erhaltene verst. Anzahl., 7% USt (Verbindlichkeiten)'); +INSERT INTO gifi (accno,description) VALUES ('1716', 'Erhaltene verst. Anzahl., 15% USt (Verbindlichkeiten)'); +INSERT INTO gifi (accno,description) VALUES ('1717', 'Erhaltene verst. Anzahl., 16% USt (Verbindlichkeiten)'); +INSERT INTO gifi (accno,description) VALUES ('1719', 'Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1720', 'Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1721', 'Erhaltene Anzahlungen - Restlaufzeit größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1722', 'Erhaltene Anzahlungen (von Vorräten offen abgesetzt)'); +INSERT INTO gifi (accno,description) VALUES ('1731', 'Agenturwarenabrechnung'); +INSERT INTO gifi (accno,description) VALUES ('1732', 'Erhaltene Kautionen'); +INSERT INTO gifi (accno,description) VALUES ('1733', 'Erhaltene Kautionen - Restlaufzeit bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1734', 'Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1735', 'Erhaltene Kautionen - Restlaufzeit größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1736', 'Verbindlichkeiten aus Betriebsteuern und Abgaben'); +INSERT INTO gifi (accno,description) VALUES ('1737', 'Verb. aus Betriebsteuern u. Abgaben - Restlaufz. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1738', 'Verb. aus Betriebsteuern u. Abgaben - Restlaufz. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('1739', 'Verb. aus Betriebsteuern u. Abgaben - Restl. größer 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('1740', 'Verbindlichkeiten aus Lohn und Gehalt'); +INSERT INTO gifi (accno,description) VALUES ('1741', 'Verbindlichkeiten aus Lohn- und Kirchensteuer'); +INSERT INTO gifi (accno,description) VALUES ('1742', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit'); +INSERT INTO gifi (accno,description) VALUES ('1743', 'Verb. im Rahmen der sozialen Sicherheit - Restl. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('1744', 'Verb. im Rahmen der sozialen Sicherheit - Restl. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('1745', 'Verb. im Rahmen der sozialen Sicherheit - Restl. gr. 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('1746', 'Verbindlichkeiten aus Einbehaltungen'); +INSERT INTO gifi (accno,description) VALUES ('1747', 'Verbindlichkeiten für Verbrauchssteuern'); +INSERT INTO gifi (accno,description) VALUES ('1750', 'Verbindlichkeiten aus Vermögensbildung'); +INSERT INTO gifi (accno,description) VALUES ('1751', 'Verb. aus Vermögensbildung - Restlaufz. bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1752', 'Verb. aus Vermögensbildung - Restlaufz. 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1753', 'Verb. aus Vermögensbildung - Restlaufz. größer 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1755', 'Lohn- und Gehaltsverrechnung'); +INSERT INTO gifi (accno,description) VALUES ('1758', 'Umsatzsteuerabzugsverfahren, 16% Umsatzsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1759', 'Umsatzsteuerabzugsverfahren, 15% Umsatzsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1760', 'Umsatzsteuer nicht fällig'); +INSERT INTO gifi (accno,description) VALUES ('1761', 'Umsatzsteuer nicht fällig , 7%'); +INSERT INTO gifi (accno,description) VALUES ('1762', 'Umsatzsteuer nicht fällig a.i. Inland steuerpfl. EU-Lief.'); +INSERT INTO gifi (accno,description) VALUES ('1763', 'Umsatzsteuer nicht fällig a.i. Inland steuerpfl. EU-Lief., 16%'); +INSERT INTO gifi (accno,description) VALUES ('1765', 'Umsatzsteuer nicht fällig, 16%'); +INSERT INTO gifi (accno,description) VALUES ('1766', 'Umsatzsteuer nicht fällig, 15%'); +INSERT INTO gifi (accno,description) VALUES ('1767', 'Umsatzsteuer a.i. and. EU-Land steuerpfl. Lief.'); +INSERT INTO gifi (accno,description) VALUES ('1768', 'Umsatzsteuer a.i. and. EU-Land steuerpfl. sonst. Lief./Werkl.'); +INSERT INTO gifi (accno,description) VALUES ('1769', 'Steuerzahlungen an andere EU-Länder'); +INSERT INTO gifi (accno,description) VALUES ('1770', 'Umsatzsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1771', 'Umsatzsteuer, 7%'); +INSERT INTO gifi (accno,description) VALUES ('1772', 'Umsatzsteuer aus ig. Erwerb'); +INSERT INTO gifi (accno,description) VALUES ('1773', 'Umsatzsteuer aus ig. Erwerb, 16%'); +INSERT INTO gifi (accno,description) VALUES ('1775', 'Umsatzsteuer, 16%'); +INSERT INTO gifi (accno,description) VALUES ('1776', 'Umsatzsteuer, 15%'); +INSERT INTO gifi (accno,description) VALUES ('1777', 'Umsatzsteuer aus im Inland steuerpfl. EU-Lieferungen'); +INSERT INTO gifi (accno,description) VALUES ('1778', 'Umsatzsteuer aus im Inland steuerpfl. EU-Lieferungen, 16%'); +INSERT INTO gifi (accno,description) VALUES ('1779', 'Umsatzsteuer aus ig. Erwerb ohne Vorsteuerabzug'); +INSERT INTO gifi (accno,description) VALUES ('1780', 'Umsatzsteuer - Vorauszahlungen'); +INSERT INTO gifi (accno,description) VALUES ('1781', 'Umsatzsteuer - Vorauszahlungen 1/11'); +INSERT INTO gifi (accno,description) VALUES ('1782', 'Nachsteuer, UStVA KZ 65'); +INSERT INTO gifi (accno,description) VALUES ('1783', 'In Rechnung unber. ausgewiesene und geschuldete Steuer, UStVA KZ 69'); +INSERT INTO gifi (accno,description) VALUES ('1784', 'Umsatzsteuer aus ig. Erw. v. Neufahrz. v. Lief. ohne USt-ID'); +INSERT INTO gifi (accno,description) VALUES ('1788', 'Einfuhrumsatzsteuer aufgeschoben bis'); +INSERT INTO gifi (accno,description) VALUES ('1789', 'Umsatzsteuer laufendes Jahr'); +INSERT INTO gifi (accno,description) VALUES ('1790', 'Umsatzsteuer Vorjahr'); +INSERT INTO gifi (accno,description) VALUES ('1791', 'Umsatzsteuer frühere Jahre'); +INSERT INTO gifi (accno,description) VALUES ('1792', 'Abgrenzung für Grundstücke'); +INSERT INTO gifi (accno,description) VALUES ('1794', 'Abgrenzung für immaterielle Vermögensgegenstände'); +INSERT INTO gifi (accno,description) VALUES ('1795', 'Abgrenzung für Bauten auf eigenen Grundstücken'); +INSERT INTO gifi (accno,description) VALUES ('1796', 'Abgrenzung für andere Anlagen, B.u.G. Ausstattung'); +INSERT INTO gifi (accno,description) VALUES ('1797', 'Abgrenzung für Bauten auf fremden Grundstücken'); +INSERT INTO gifi (accno,description) VALUES ('1798', 'Abgrenzung für technische Anlagen und Maschinen'); +INSERT INTO gifi (accno,description) VALUES ('1799', 'Sonstige Verrechnungskonten (Interimskonten)'); +INSERT INTO gifi (accno,description) VALUES ('1793', 'Verrechnungskto geleist. Anzahl. bei Buchung über Lief.Kto.'); +INSERT INTO gifi (accno,description) VALUES ('1800', 'Privatentn. allg. (Privat Vollhafter / Einzelunternehmer)'); +INSERT INTO gifi (accno,description) VALUES ('1810', 'Privatsteuern (Privat Vollhafter / Einzelunternehmer)'); +INSERT INTO gifi (accno,description) VALUES ('1820', 'Sonderausg. beschr. abzugsf. (Privat Vollhaft./Einzelu.)'); +INSERT INTO gifi (accno,description) VALUES ('1830', 'Sonderausg. unbeschr. abzugsf. (Privat Vollhaft./Einzelu.)'); +INSERT INTO gifi (accno,description) VALUES ('1840', 'Privatspenden (Privat Vollhafter / Einzelunternehmer)'); +INSERT INTO gifi (accno,description) VALUES ('1850', 'Außergewöhnliche Belastungen (Privat Vollhaft. / Einzelunt.)'); +INSERT INTO gifi (accno,description) VALUES ('1860', 'Grundstücksaufwand (Privat Vollhafter / Einzelunternehmer)'); +INSERT INTO gifi (accno,description) VALUES ('1870', 'Grundstücksertrag (Privat Vollhafter / Einzelunternehmer)'); +INSERT INTO gifi (accno,description) VALUES ('1880', 'Eigenverbrauch (Privat Vollhafter / Einzelunternehmer)'); +INSERT INTO gifi (accno,description) VALUES ('1890', 'Privateinlagen (Privat Vollhafter / Einzelunternehmer)'); +INSERT INTO gifi (accno,description) VALUES ('1900', 'Privatentnahmen allgemein (Privat Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('1910', 'Privatsteuern (Privat Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('1920', 'Sonderausgaben beschränkt abzugsf. (Privat Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('1930', 'Sonderausgaben unbeschränkt abzugsf. (Privat Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('1940', 'Privatspenden (Privat Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('1950', 'Außergewöhnliche Belastungen (Privat Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('1960', 'Grundstücksaufwand (Privat Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('1970', 'Grundstücksertrag (Privat Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('1980', 'Eigenverbrauch (Privat Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('1990', 'Privateinlagen (Privat Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('2000', 'Außerordentliche Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('2010', 'Betriebsfremde Aufw. (soweit nicht außerordentlich)'); +INSERT INTO gifi (accno,description) VALUES ('2020', 'Periodenfremde Aufw. (soweit nicht außerordentlich)'); +INSERT INTO gifi (accno,description) VALUES ('2100', 'Zinsen und ähnliche Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('2103', 'Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern'); +INSERT INTO gifi (accno,description) VALUES ('2104', 'Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern'); +INSERT INTO gifi (accno,description) VALUES ('2107', 'Zinsaufwendungen §233a AO betriebliche Steuern'); +INSERT INTO gifi (accno,description) VALUES ('2108', 'Zinsaufw. §233a, §234, §237 AO Personenst. §8 GewStG'); +INSERT INTO gifi (accno,description) VALUES ('2109', 'Zinsaufwendungen an verbundene Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('2110', 'Zinsaufwendungen für kurzfristige Verbindlichkeiten'); +INSERT INTO gifi (accno,description) VALUES ('2118', 'In Dauerschuldzins. umqualif. Zinsen a. kurzfristige Verb.'); +INSERT INTO gifi (accno,description) VALUES ('2119', 'Zinsaufw. f. kurzfristige Verb. an verbunden Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('2120', 'Zinsaufwendungen für langfristige Verbindlichkeiten'); +INSERT INTO gifi (accno,description) VALUES ('2127', 'Renten u. dauernde Last. a. Gründung/Erwerb §8GewStG'); +INSERT INTO gifi (accno,description) VALUES ('2128', 'Zinsaufw. an Mitu. f. Hingabe v. langfrist. Kapital §15 EStG'); +INSERT INTO gifi (accno,description) VALUES ('2129', 'Zinsaufw. f. langfristige Verb. an verbundene Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('2130', 'Diskontaufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('2139', 'Diskontaufwendungen an verbundene Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('2140', 'Zinsähnliche Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('2149', 'Zinsähnliche Aufwendungen an verbundene Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('2150', 'Aufwendungen aus Kursdifferenzen'); +INSERT INTO gifi (accno,description) VALUES ('2170', 'Nicht abziehb. VSt a. Zinsen u. ähnl. Aufw.'); +INSERT INTO gifi (accno,description) VALUES ('2171', 'Nicht abziehb. VSt, 7% a. Zinsen u. ähnl. Aufw.'); +INSERT INTO gifi (accno,description) VALUES ('2175', 'Nicht abziehb. VSt. 16% a. Zinsen u. ähnl. Aufw.'); +INSERT INTO gifi (accno,description) VALUES ('2176', 'Nicht abziehb. VSt, 15% a. Zinsen u. ähnl. Aufw.'); +INSERT INTO gifi (accno,description) VALUES ('2200', 'Körperschaftsteuer'); +INSERT INTO gifi (accno,description) VALUES ('2203', 'Körperschaftsteuer für Vorjahre'); +INSERT INTO gifi (accno,description) VALUES ('2205', 'Anrechenbare Körperschaftssteuer auf vereinnahmte Kapitalerträge'); +INSERT INTO gifi (accno,description) VALUES ('2208', 'Solidaritätszuschlag'); +INSERT INTO gifi (accno,description) VALUES ('2209', 'Solidaritätszuschlag für Vorjahre'); +INSERT INTO gifi (accno,description) VALUES ('2210', 'Kapitalertragsteuer'); +INSERT INTO gifi (accno,description) VALUES ('2213', 'Anrechenbarer Solidaritätszuschlag auf Kapitalertragssteuer'); +INSERT INTO gifi (accno,description) VALUES ('2215', 'Zinsabschlagsteuer'); +INSERT INTO gifi (accno,description) VALUES ('2218', 'Anrechenbarer Solidaritätszuschlag auf Zinsabschlagsteuer'); +INSERT INTO gifi (accno,description) VALUES ('2223', 'Vermögensteuer für Vorjahre'); +INSERT INTO gifi (accno,description) VALUES ('2280', 'Steuernachz. Vorjahre f. Steuern v. Einkommen u. Ertrag'); +INSERT INTO gifi (accno,description) VALUES ('2282', 'Steuererstatt. Vorjahre f. Steuern v. Einkommen u. Ertrag'); +INSERT INTO gifi (accno,description) VALUES ('2284', 'Erträge a. Aufl. v. Rückst. f. Steuern v. Eink. u. Ertrag'); +INSERT INTO gifi (accno,description) VALUES ('2285', 'Steuernachzahlung Vorjahre für sonstige Steuern'); +INSERT INTO gifi (accno,description) VALUES ('2287', 'Steuererstattung Vorjahre für sonstige Steuern'); +INSERT INTO gifi (accno,description) VALUES ('2289', 'Erträge a. d. Auflösung v. Rückstell. f. sonstige Steuern'); +INSERT INTO gifi (accno,description) VALUES ('2300', 'Sonstige Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('2307', 'Sonstige Aufwendungen betriebsfremd und regelmäßig'); +INSERT INTO gifi (accno,description) VALUES ('2309', 'Sonstige Aufwendungen unregelmäßig'); +INSERT INTO gifi (accno,description) VALUES ('2310', 'Anlagenabgänge (Restbuchwert und Buchverlust)'); +INSERT INTO gifi (accno,description) VALUES ('2315', 'Anlagenabgänge (Restbuchwert bei Buchgewinn)'); +INSERT INTO gifi (accno,description) VALUES ('2320', 'Verluste a. Abgang v. Gegenst. d. Anlagevermögens'); +INSERT INTO gifi (accno,description) VALUES ('2325', 'Verluste a. Abgang v. Gegenst. d. Umlaufv. (außer Vorräte)'); +INSERT INTO gifi (accno,description) VALUES ('2340', 'Einstell. in Sonderpost. m. Rücklageant. (steuerfr. Rückl.)'); +INSERT INTO gifi (accno,description) VALUES ('2341', 'Einstell. in Sonderpost. m. Rücklageant. (Ansparabschreibungen)'); +INSERT INTO gifi (accno,description) VALUES ('2345', 'Einstell. in Sonderpost. m. Rücklageant. (Sonderabschr.)'); +INSERT INTO gifi (accno,description) VALUES ('2350', 'Grundstücksaufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('2375', 'Grundsteuer'); +INSERT INTO gifi (accno,description) VALUES ('2380', 'Spenden, steuerlich nicht absetzbar'); +INSERT INTO gifi (accno,description) VALUES ('2381', 'Beiträge u. Spenden f. wissenschaftl. u. kulturelle Zwecke'); +INSERT INTO gifi (accno,description) VALUES ('2382', 'Beiträge u. Spenden f. mildtätige Zwecke'); +INSERT INTO gifi (accno,description) VALUES ('2383', 'Beiträge u. Spenden f. kirchl., religiöse u. gemeinn. Zwecke'); +INSERT INTO gifi (accno,description) VALUES ('2384', 'Beiträge u. Spenden an politische Parteien'); +INSERT INTO gifi (accno,description) VALUES ('2385', 'Nicht abziehbare Hälfte der Aufsichtsratsvergütungen'); +INSERT INTO gifi (accno,description) VALUES ('2386', 'Abziehbare Aufsichtsratsvergütungen'); +INSERT INTO gifi (accno,description) VALUES ('2400', 'Forderungsverluste (übliche Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('2401', 'Forderungsverluste, 7% USt (übliche Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('2402', 'Ford.Verl. a. steuerfr. EU-Lief. (übliche Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('2403', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 7% USt (übl. Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('2404', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 15%+16%USt (übl. Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('2405', 'Forderungsverluste, 15%+16% USt (übliche Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('2406', 'Forderungsverluste, 16% USt (übliche Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('2407', 'Forderungsverluste, 15% USt (übliche Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('2408', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 16%USt (übl. Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('2409', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 15%USt (übl. Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('2430', 'Forderungsverlust unüblich hoch'); +INSERT INTO gifi (accno,description) VALUES ('2450', 'Einstellungen in Pauschalwertberichtigung zu Forderungen'); +INSERT INTO gifi (accno,description) VALUES ('2451', 'Einstellungen in Einzelwertberichtigung zu Forderungen'); +INSERT INTO gifi (accno,description) VALUES ('2490', 'Aufwendungen aus Verlustübernahme'); +INSERT INTO gifi (accno,description) VALUES ('2492', 'Abgef. Gew. aufgrund einer Gewinngemeinschaft'); +INSERT INTO gifi (accno,description) VALUES ('2493', 'Abgef. Gew. a. stille Gesellschafter §8 GewStG'); +INSERT INTO gifi (accno,description) VALUES ('2494', 'Abgef. Gew. a. Gewinn- oder Teilgewinnabführungsvertr.'); +INSERT INTO gifi (accno,description) VALUES ('2495', 'Einst. in die Kapitalrückl. n. Vorschr. d. vereinf. Kap.Herabs.'); +INSERT INTO gifi (accno,description) VALUES ('2496', 'Einst. in die gesetzliche Rücklage'); +INSERT INTO gifi (accno,description) VALUES ('2497', 'Einst. in die satzungsmäßige Rücklage'); +INSERT INTO gifi (accno,description) VALUES ('2498', 'Einst. in die Rücklage für eigene Anteile'); +INSERT INTO gifi (accno,description) VALUES ('2499', 'Einst. in andere Gewinnrücklagen'); +INSERT INTO gifi (accno,description) VALUES ('2500', 'Außerordentliche Erträge'); +INSERT INTO gifi (accno,description) VALUES ('2510', 'Betriebsfremde Erträge (soweit nicht außerordentlich)'); +INSERT INTO gifi (accno,description) VALUES ('2520', 'Periodenfremde Erträge (soweit nicht außerordentlich)'); +INSERT INTO gifi (accno,description) VALUES ('2600', 'Erträge aus Beteiligungen'); +INSERT INTO gifi (accno,description) VALUES ('2617', 'Gewinne a.Ant. an nicht steuerbefr. inländischen KG §9Nr.2aGewStG'); +INSERT INTO gifi (accno,description) VALUES ('2618', 'Gewinnanteile aus Mitunternehmerschaften §9 GewStG'); +INSERT INTO gifi (accno,description) VALUES ('2619', 'Erträge aus Beteiligungen an verbundenen Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('2620', 'Ertr. a. and. Wertpap. u. Ausl. d. Finanzanlageverm.'); +INSERT INTO gifi (accno,description) VALUES ('2649', 'Ertr. a. and. Wertpap. u. Ausl. d. Fin.Anl.Verm. a. verb. U.'); +INSERT INTO gifi (accno,description) VALUES ('2650', 'Sonstige Zinsen und ähnliche Erträge'); +INSERT INTO gifi (accno,description) VALUES ('2657', 'Zinserträge §233a AO betriebliche Steuern'); +INSERT INTO gifi (accno,description) VALUES ('2658', 'Zinserträge §233a AO Körperschaftsteuer / Vermögensteuer'); +INSERT INTO gifi (accno,description) VALUES ('2659', 'Sonstige Zinsen u. ähnliche Erträge aus verb. Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('2660', 'Erträge aus Kursdifferenzen'); +INSERT INTO gifi (accno,description) VALUES ('2670', 'Diskonterträge'); +INSERT INTO gifi (accno,description) VALUES ('2679', 'Diskonterträge aus verbundenen Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('2680', 'Zinsähnliche Erträge'); +INSERT INTO gifi (accno,description) VALUES ('2689', 'Zinsähnliche Erträge aus verbundenen Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('2700', 'Sonstige Erträge'); +INSERT INTO gifi (accno,description) VALUES ('2705', 'Sonstige Erträge betrieblich und regelmäßig'); +INSERT INTO gifi (accno,description) VALUES ('2707', 'Sonstige Erträge betriebsfremd und regelmäßig'); +INSERT INTO gifi (accno,description) VALUES ('2709', 'Sonstige Erträge unregelmäßig'); +INSERT INTO gifi (accno,description) VALUES ('2710', 'Erträge aus Zuschreibungen des Anlagevermögens'); +INSERT INTO gifi (accno,description) VALUES ('2715', 'Erträge aus Zuschreibungen des Umlaufvermögens'); +INSERT INTO gifi (accno,description) VALUES ('2720', 'Ertr. a. Abgang v. Gegenst. d. Anlagevermögens'); +INSERT INTO gifi (accno,description) VALUES ('2725', 'Ertr. a. Abgang v. Gegenst. d. Umlaufv.s (außer Vorräte)'); +INSERT INTO gifi (accno,description) VALUES ('2730', 'Ertr. a. Herabs. d. Pauschalwertber. zu Forderungen'); +INSERT INTO gifi (accno,description) VALUES ('2731', 'Ertr. a. Herabs. d. Einzelwertber. zu Forderungen'); +INSERT INTO gifi (accno,description) VALUES ('2732', 'Erträge aus abgeschriebenen Forderungen'); +INSERT INTO gifi (accno,description) VALUES ('2735', 'Erträge aus der Auflösung von Rückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('2739', 'Erträge aus der Auflösung von Sonderpost. m. Rücklageant. (Ansparabschr.)'); +INSERT INTO gifi (accno,description) VALUES ('2740', 'Ertr. a. Aufl. v. Sonderp. m. Rückl.Ant. (steuerfr. Rückl.)'); +INSERT INTO gifi (accno,description) VALUES ('2741', 'Ertr. a. Aufl. v. Sonderp. m. Rückl.Ant. (Sonderabschr.)'); +INSERT INTO gifi (accno,description) VALUES ('2742', 'Versicherungsentschädigungen'); +INSERT INTO gifi (accno,description) VALUES ('2743', 'Investitionszuschüsse (steuerpflichtig)'); +INSERT INTO gifi (accno,description) VALUES ('2744', 'Investitionszulagen (steuerfrei)'); +INSERT INTO gifi (accno,description) VALUES ('2745', 'Erträge aus Kapitalherabsetzung'); +INSERT INTO gifi (accno,description) VALUES ('2750', 'Grundstückserträge'); +INSERT INTO gifi (accno,description) VALUES ('2780', 'Steuererstattung Vorjahre f. Steuern vom Eink. u. Ertrag'); +INSERT INTO gifi (accno,description) VALUES ('2785', 'Steuererstattung Vorjahre f. sonstige Steuern'); +INSERT INTO gifi (accno,description) VALUES ('2790', 'Erträge aus Verlustübernahme'); +INSERT INTO gifi (accno,description) VALUES ('2792', 'Erh. Gew. aufgrund einer Gewinngemeinschaft'); +INSERT INTO gifi (accno,description) VALUES ('2794', 'Erh. Gew. aufgrund eines Gew.- oder Teilgew.Abführ.Vertr.'); +INSERT INTO gifi (accno,description) VALUES ('2795', 'Entnahmen aus der Kapitalrücklage'); +INSERT INTO gifi (accno,description) VALUES ('2796', 'Entnahmen aus der gesetzlichen Rücklage'); +INSERT INTO gifi (accno,description) VALUES ('2797', 'Entnahmen aus satzungsgemäßen Rücklagen'); +INSERT INTO gifi (accno,description) VALUES ('2798', 'Entnahmen aus der Rücklage für eigene Anteile'); +INSERT INTO gifi (accno,description) VALUES ('2799', 'Entnahmen aus anderen Gewinnrücklagen'); +INSERT INTO gifi (accno,description) VALUES ('2860', 'Gewinnvortrag nach Verwendung'); +INSERT INTO gifi (accno,description) VALUES ('2862', 'Gewinnvortrag 50/45% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('2864', 'Gewinnvortrag 30% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('2866', 'Gewinnvortrag 0% Vorbelastung'); +INSERT INTO gifi (accno,description) VALUES ('2868', 'Verlustvortrag nach Verwendung'); +INSERT INTO gifi (accno,description) VALUES ('2869', 'Vorträge auf neue Rechnung (GuV)'); +INSERT INTO gifi (accno,description) VALUES ('2870', 'Ausschüttung'); +INSERT INTO gifi (accno,description) VALUES ('2890', 'Verrechneter kalkulatorischer Unternehmerlohn'); +INSERT INTO gifi (accno,description) VALUES ('2891', 'Verrechnete kalkulatorische Miete und Pacht'); +INSERT INTO gifi (accno,description) VALUES ('2892', 'Verrechnete kalkulatorische Zinsen'); +INSERT INTO gifi (accno,description) VALUES ('2893', 'Verrechnete kalkulatorische Abschreibung'); +INSERT INTO gifi (accno,description) VALUES ('2894', 'Verrechnete kalkulatorische Wagnisse'); +INSERT INTO gifi (accno,description) VALUES ('2895', 'Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter'); +INSERT INTO gifi (accno,description) VALUES ('3000', 'Roh-, Hilfs- und Betriebsstoffe'); +INSERT INTO gifi (accno,description) VALUES ('3090', 'Energiestoffe (Fertigung)'); +INSERT INTO gifi (accno,description) VALUES ('3100', 'Fremdleistungen'); +INSERT INTO gifi (accno,description) VALUES ('3150', 'Leistungen von ausländischen Unternehmen (Nullregelung)'); +INSERT INTO gifi (accno,description) VALUES ('3200', 'Wareneingang'); +INSERT INTO gifi (accno,description) VALUES ('3300', 'Wareneingang, 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3340', 'Wareneingang, 15% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3400', 'Wareneingang, 15%+16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3410', 'Wareneingang, 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3420', 'Innergem. Erwerb, 7% VSt u. 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('3425', 'Innergem. Erwerb, 15%+16% VSt u. 15%+16% USt'); +INSERT INTO gifi (accno,description) VALUES ('3430', 'Innergem. Erwerb, ohne VSt-Abzug u. 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('3431', 'Innergem. Erwerb, 16% VSt u. 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('3433', 'Innergem. Erwerb, 15% VSt u. 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('3435', 'Innergem. Erwerb, ohne VSt-Abzug u. 15%+16% USt'); +INSERT INTO gifi (accno,description) VALUES ('3436', 'Innergem. Erwerb, ohne VSt-Abzug u. 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('3437', 'Innergem. Erwerb, ohne VSt-Abzug u. 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('3440', 'Innergem. Erw. v. Neufahrz. v. Lief. ohne USt-ID, 15%+16% USt'); +INSERT INTO gifi (accno,description) VALUES ('3441', 'Innergem. Erw. v. Neufahrz. v. Lief. ohne USt-ID, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('3442', 'Innergem. Erw. v. Neufahrz. v. Lief. ohne USt-ID, 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('3500', 'Wareneingang, 5% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3530', 'Wareneingang, 9% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3540', 'Wareneingang, 9,5% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3550', 'Steuerfreier innergemeinschaftlicher Erwerb'); +INSERT INTO gifi (accno,description) VALUES ('3600', 'Nicht abziehbare Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3610', 'Nicht abziehbare Vorsteuer, 7%'); +INSERT INTO gifi (accno,description) VALUES ('3650', 'Nicht abziehbare Vorsteuer, 16%'); +INSERT INTO gifi (accno,description) VALUES ('3660', 'Nicht abziehbare Vorsteuer, 15%'); +INSERT INTO gifi (accno,description) VALUES ('3700', 'Nachlässe'); +INSERT INTO gifi (accno,description) VALUES ('3710', 'Nachlässe, 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3720', 'Nachlässe, 15%+16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3722', 'Nachlässe, 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3723', 'Nachlässe, 15% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3724', 'Nachlässe aus ig. Erwerb, 7% VSt und 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('3725', 'Nachlässe aus ig. Erwerb, 15%+16% VSt und 15%+16% USt'); +INSERT INTO gifi (accno,description) VALUES ('3726', 'Nachlässe aus ig. Erwerb, 16% VSt und 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('3727', 'Nachlässe aus ig. Erwerb, 15% VSt und 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('3730', 'Erhaltene Skonti'); +INSERT INTO gifi (accno,description) VALUES ('3731', 'Erhaltene Skonti, 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3735', 'Erhaltene Skonti, 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3736', 'Erhaltene Skonti, 15% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3740', 'Erhaltene Boni'); +INSERT INTO gifi (accno,description) VALUES ('3750', 'Erhaltene Boni, 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3760', 'Erhaltene Boni, 15%+16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3762', 'Erhaltene Boni, 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3764', 'Erhaltene Boni, 15% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3770', 'Erhaltene Rabatte'); +INSERT INTO gifi (accno,description) VALUES ('3780', 'Erhaltene Rabatte, 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3790', 'Erhaltene Rabatte, 15%+16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3792', 'Erhaltene Rabatte, 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3794', 'Erhaltene Rabatte, 15% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3800', 'Anschaffungsnebenkosten'); +INSERT INTO gifi (accno,description) VALUES ('3830', 'Leergut'); +INSERT INTO gifi (accno,description) VALUES ('3850', 'Zölle und Einfuhrabgaben'); +INSERT INTO gifi (accno,description) VALUES ('3960', 'Bestandsv. Roh-, Hilfs- u. Betriebsstoffe / bezogene Waren'); +INSERT INTO gifi (accno,description) VALUES ('3970', 'Bestand Roh-, Hilfs- und Betriebsstoffe'); +INSERT INTO gifi (accno,description) VALUES ('3980', 'Bestand Waren'); +INSERT INTO gifi (accno,description) VALUES ('3990', 'Verrechnete Stoffkosten'); +INSERT INTO gifi (accno,description) VALUES ('4000', 'Material- und Stoffverbrauch'); +INSERT INTO gifi (accno,description) VALUES ('4100', 'Löhne und Gehälter'); +INSERT INTO gifi (accno,description) VALUES ('4110', 'Löhne'); +INSERT INTO gifi (accno,description) VALUES ('4120', 'Gehälter'); +INSERT INTO gifi (accno,description) VALUES ('4124', 'Geschäftsführergehälter der GmbH-Gesellschafter'); +INSERT INTO gifi (accno,description) VALUES ('4125', 'Ehegattengehalt'); +INSERT INTO gifi (accno,description) VALUES ('4126', 'Tantiemen'); +INSERT INTO gifi (accno,description) VALUES ('4127', 'Geschäftsführergehälter'); +INSERT INTO gifi (accno,description) VALUES ('4128', 'Vergütungen an angestellte Mitunternehmer §15 EStG'); +INSERT INTO gifi (accno,description) VALUES ('4130', 'Gesetzliche soziale Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('4137', 'Gesetzliche soziale Aufw. für Mitunternehmer §15 EStG'); +INSERT INTO gifi (accno,description) VALUES ('4138', 'Beiträge zur Berufsgenossenschaft'); +INSERT INTO gifi (accno,description) VALUES ('4139', 'Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes'); +INSERT INTO gifi (accno,description) VALUES ('4140', 'Freiw. soziale Aufwendungen (lohnsteuerfrei)'); +INSERT INTO gifi (accno,description) VALUES ('4145', 'Freiw. soziale Aufwendungen (lohnsteuerpflichtig)'); +INSERT INTO gifi (accno,description) VALUES ('4149', 'Pauschale Lohnsteuer auf s. Bezüge (z.B. Fahrtkostenzuschuß)'); +INSERT INTO gifi (accno,description) VALUES ('4150', 'Krankengeldzuschüsse'); +INSERT INTO gifi (accno,description) VALUES ('4160', 'Versorgungskassen'); +INSERT INTO gifi (accno,description) VALUES ('4165', 'Aufwendungen für die Altersversorgung'); +INSERT INTO gifi (accno,description) VALUES ('4167', 'Pauschale Lohnsteuer auf s. Bezüge (z.B. Direktversicherung)'); +INSERT INTO gifi (accno,description) VALUES ('4168', 'Aufw. f. die Altersversorgung f. Mitunternehmer §15 EStG'); +INSERT INTO gifi (accno,description) VALUES ('4169', 'Aufwendungen für Unterstützung'); +INSERT INTO gifi (accno,description) VALUES ('4170', 'Vermögenswirksame Leistungen'); +INSERT INTO gifi (accno,description) VALUES ('4175', 'Fahrtkostenerstattung - Wohnung / Arbeitsstätte'); +INSERT INTO gifi (accno,description) VALUES ('4180', 'Bedienungsgelder'); +INSERT INTO gifi (accno,description) VALUES ('4190', 'Aushilfslöhne'); +INSERT INTO gifi (accno,description) VALUES ('4199', 'Lohnsteuer für Aushilfen'); +INSERT INTO gifi (accno,description) VALUES ('4200', 'Raumkosten'); +INSERT INTO gifi (accno,description) VALUES ('4210', 'Miete'); +INSERT INTO gifi (accno,description) VALUES ('4218', 'Gewerbesteuerlich zu berücks. Miete §8 GewStG'); +INSERT INTO gifi (accno,description) VALUES ('4219', 'Vergütung an Mitu. f. mietw. Überl. v. Wirtschaftsg. §15EStG'); +INSERT INTO gifi (accno,description) VALUES ('4220', 'Pacht'); +INSERT INTO gifi (accno,description) VALUES ('4228', 'Gewerbesteuerlich zu berücks. Pacht §8 GewStG'); +INSERT INTO gifi (accno,description) VALUES ('4229', 'Vergütung an Mitu. f. pachtw. Überl. v. Wirtschaftsg.§15EStG'); +INSERT INTO gifi (accno,description) VALUES ('4230', 'Heizung'); +INSERT INTO gifi (accno,description) VALUES ('4240', 'Gas, Strom, Wasser (Verwaltung, Vertrieb)'); +INSERT INTO gifi (accno,description) VALUES ('4250', 'Reinigung'); +INSERT INTO gifi (accno,description) VALUES ('4260', 'Instandhaltung betrieblicher Räume'); +INSERT INTO gifi (accno,description) VALUES ('4270', 'Abgaben für betrieblich genutzten Grundbesitz'); +INSERT INTO gifi (accno,description) VALUES ('4280', 'Sonstige Raumkosten'); +INSERT INTO gifi (accno,description) VALUES ('4300', 'Nicht abziehb. VSt a. sonst. betriebl. Aufw./AfA'); +INSERT INTO gifi (accno,description) VALUES ('4301', 'Nicht abziehb. VSt, 7% a. sonst. betriebl. Aufw./AfA'); +INSERT INTO gifi (accno,description) VALUES ('4305', 'Nicht abziehb. VSt, 16% a. sonst. betriebl. Aufw./AfA'); +INSERT INTO gifi (accno,description) VALUES ('4306', 'Nicht abziehb. VSt, 15% a. sonst. betriebl. Aufw./AfA'); +INSERT INTO gifi (accno,description) VALUES ('4320', 'Gewerbesteuer (Vorauszahlung)'); +INSERT INTO gifi (accno,description) VALUES ('4330', 'Gewerbeertragsteuer'); +INSERT INTO gifi (accno,description) VALUES ('4335', 'Gewerbekapitalsteuer'); +INSERT INTO gifi (accno,description) VALUES ('4340', 'Sonstige Betriebsteuern'); +INSERT INTO gifi (accno,description) VALUES ('4350', 'Verbrauchsteuer'); +INSERT INTO gifi (accno,description) VALUES ('4360', 'Versicherungen'); +INSERT INTO gifi (accno,description) VALUES ('4370', 'Nettoprämie für Rückdeckung künftiger Versorgungsleistungen'); +INSERT INTO gifi (accno,description) VALUES ('4380', 'Beiträge'); +INSERT INTO gifi (accno,description) VALUES ('4390', 'Sonstige Abgaben'); +INSERT INTO gifi (accno,description) VALUES ('4396', 'Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder'); +INSERT INTO gifi (accno,description) VALUES ('4397', 'Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder'); +INSERT INTO gifi (accno,description) VALUES ('4400', 'Besondere Kosten (zur freien Verfügung)'); +INSERT INTO gifi (accno,description) VALUES ('4500', 'Fahrzeugkosten'); +INSERT INTO gifi (accno,description) VALUES ('4510', 'Kfz-Steuern'); +INSERT INTO gifi (accno,description) VALUES ('4520', 'Kfz-Versicherungen'); +INSERT INTO gifi (accno,description) VALUES ('4530', 'Laufende Kfz-Betriebskosten'); +INSERT INTO gifi (accno,description) VALUES ('4540', 'Kfz-Reparaturen'); +INSERT INTO gifi (accno,description) VALUES ('4550', 'Garagenmieten'); +INSERT INTO gifi (accno,description) VALUES ('4570', 'Fremdfahrzeuge'); +INSERT INTO gifi (accno,description) VALUES ('4580', 'Sonstige Kfz-Kosten'); +INSERT INTO gifi (accno,description) VALUES ('4600', 'Werbe- und Reisekosten'); +INSERT INTO gifi (accno,description) VALUES ('4610', 'Werbekosten'); +INSERT INTO gifi (accno,description) VALUES ('4630', 'Geschenke bis DM 75,00'); +INSERT INTO gifi (accno,description) VALUES ('4635', 'Geschenke über DM 75,00'); +INSERT INTO gifi (accno,description) VALUES ('4638', 'Geschenke ausschließlich betrieblich genutzt'); +INSERT INTO gifi (accno,description) VALUES ('4640', 'Repräsentationskosten'); +INSERT INTO gifi (accno,description) VALUES ('4650', 'Bewirtungskosten'); +INSERT INTO gifi (accno,description) VALUES ('4653', 'Aufwerksamkeiten'); +INSERT INTO gifi (accno,description) VALUES ('4654', 'Nicht abzugsfähige Bewirtungskosten'); +INSERT INTO gifi (accno,description) VALUES ('4655', 'Nicht abzugsfähige Betriebsausgaben'); +INSERT INTO gifi (accno,description) VALUES ('4660', 'Reisekosten Arbeitnehmer'); +INSERT INTO gifi (accno,description) VALUES ('4666', 'Reisekost. Arbeitn., 12,3%/13,1% VSt Verpfl.Mehr- / Übern.Aufw.'); +INSERT INTO gifi (accno,description) VALUES ('4667', 'Reisekost. Arbeitn., 9,8%/10,5% VSt Gesamtpauschal.'); +INSERT INTO gifi (accno,description) VALUES ('4670', 'Reisekosten Unternehmer'); +INSERT INTO gifi (accno,description) VALUES ('4675', 'Reisekosten Unternehmer, 9,8/10,5% VSt sonst.Gesamtpauschal.'); +INSERT INTO gifi (accno,description) VALUES ('4676', 'Reisekost. Untern., 12,3%/13,1% VSt Verpfl.Mehr- / Übern.Aufw.'); +INSERT INTO gifi (accno,description) VALUES ('4677', 'Reisekosten Unternehmer, 9,8%/10,5% VSt Verpfl.Mehraufw. Gesamtpauschal.'); +INSERT INTO gifi (accno,description) VALUES ('4678', 'Km-Geld Erstattung, Unternehmer, 5,7%/6,1% VSt'); +INSERT INTO gifi (accno,description) VALUES ('4685', 'Km-Geld-Erstattung, Arbeitnehmer 8,2%/8,7% VSt'); +INSERT INTO gifi (accno,description) VALUES ('4700', 'Kosten der Warenabgabe'); +INSERT INTO gifi (accno,description) VALUES ('4710', 'Verpackungsmaterial'); +INSERT INTO gifi (accno,description) VALUES ('4730', 'Ausgangsfrachten'); +INSERT INTO gifi (accno,description) VALUES ('4750', 'Transportversicherungen'); +INSERT INTO gifi (accno,description) VALUES ('4760', 'Verkaufsprovisionen'); +INSERT INTO gifi (accno,description) VALUES ('4780', 'Fremdarbeiten'); +INSERT INTO gifi (accno,description) VALUES ('4790', 'Aufwand für Gewährleistungen'); +INSERT INTO gifi (accno,description) VALUES ('4800', 'Reparat. u. Inst. v. Maschinen u. technischen Anlagen'); +INSERT INTO gifi (accno,description) VALUES ('4805', 'Reparat. u. Inst. v. and. Anl. d. Betr.- u. Geschäftsausst.'); +INSERT INTO gifi (accno,description) VALUES ('4809', 'Sonstige Reparaturen und Instandhaltungen'); +INSERT INTO gifi (accno,description) VALUES ('4810', 'Mietleasing'); +INSERT INTO gifi (accno,description) VALUES ('4814', 'Gewerbesteuerl. zu berücksicht. Mietleasing §8 GewStG'); +INSERT INTO gifi (accno,description) VALUES ('4815', 'Kaufleasing'); +INSERT INTO gifi (accno,description) VALUES ('4820', 'Abschr. a. Aufw. f.d. Ingangs. u. Erw. des Geschäftsbetr.'); +INSERT INTO gifi (accno,description) VALUES ('4822', 'Abschr. a. immaterielle Vermögensgegenstände'); +INSERT INTO gifi (accno,description) VALUES ('4824', 'Abschreibung auf den Geschäfts- oder Firmenwert'); +INSERT INTO gifi (accno,description) VALUES ('4826', 'Außerplanm. Abschr. a. immaterielle Vermögensgegenstände'); +INSERT INTO gifi (accno,description) VALUES ('4830', 'Abschreibungen auf Sachanlagen'); +INSERT INTO gifi (accno,description) VALUES ('4840', 'Außerplanm. Abschreibungen auf Sachanlagen'); +INSERT INTO gifi (accno,description) VALUES ('4850', 'Abschr. a. Sachanl. aufgrund steuerl. Sondervorschriften'); +INSERT INTO gifi (accno,description) VALUES ('4855', 'Sofortabschreibung geringwertiger Wirtschaftsgüter'); +INSERT INTO gifi (accno,description) VALUES ('4860', 'Abschreibung auf aktivierte, geringwertige Wirtschaftsgüter'); +INSERT INTO gifi (accno,description) VALUES ('4865', 'Außerplanmäßige Abschr. a. aktivierte GWG'); +INSERT INTO gifi (accno,description) VALUES ('4870', 'Abschreibungen auf Finanzanlagen'); +INSERT INTO gifi (accno,description) VALUES ('4872', 'Abschr. aufgrund v. Verlustant. an Mitunt. §8 GewStG'); +INSERT INTO gifi (accno,description) VALUES ('4874', 'Abschr. a. Finanzanl. aufgrund steuerl. Sondervorschriften'); +INSERT INTO gifi (accno,description) VALUES ('4875', 'Abschreibungen auf Wertpapiere des Umlaufvermögens'); +INSERT INTO gifi (accno,description) VALUES ('4879', 'Vorwegn. künft. Wertschw. bei Wertpapieren des Umlaufv.'); +INSERT INTO gifi (accno,description) VALUES ('4880', 'Abschr. a. Umlaufv. ohne Wertpapiere (soweit unübl. Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('4882', 'Abschr. a. Umlaufv. steuerrechtl. bedingt (unübl. Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('4885', 'Vorwegn. künft. Wertschw. Uml.V. auß. Vorr./Wertp. d. Uml.V.'); +INSERT INTO gifi (accno,description) VALUES ('4886', 'Abschr. a. Uml.V. auß. Vorr./Wertp. d. Uml.V. (übl. Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('4887', 'Abschr. a. Umlaufv., steuerrechtlich bedingt (übl. Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('4890', 'Vorwegn. künftiger Wertschw. im Umlaufv. (unübl. Höhe)'); +INSERT INTO gifi (accno,description) VALUES ('4900', 'Sonstige betriebliche Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('4905', 'Sonstige Aufwendungen betrieblich und regelmäßig'); +INSERT INTO gifi (accno,description) VALUES ('4910', 'Porto'); +INSERT INTO gifi (accno,description) VALUES ('4920', 'Telefon'); +INSERT INTO gifi (accno,description) VALUES ('4925', 'Telefax, Fernschreiber'); +INSERT INTO gifi (accno,description) VALUES ('4930', 'Bürobedarf'); +INSERT INTO gifi (accno,description) VALUES ('4940', 'Zeitschriften, Bücher'); +INSERT INTO gifi (accno,description) VALUES ('4945', 'Fortbildungskosten'); +INSERT INTO gifi (accno,description) VALUES ('4946', 'Freiwillige Sozialleistungen'); +INSERT INTO gifi (accno,description) VALUES ('4948', 'Vergütungen an freiberufliche Mitunternehmer §15 EStG'); +INSERT INTO gifi (accno,description) VALUES ('4950', 'Rechts- und Beratungskosten'); +INSERT INTO gifi (accno,description) VALUES ('4955', 'Buchführungskosten'); +INSERT INTO gifi (accno,description) VALUES ('4957', 'Abschluß- und Prüfungskosten'); +INSERT INTO gifi (accno,description) VALUES ('4960', 'Mieten für Einrichtungen'); +INSERT INTO gifi (accno,description) VALUES ('4968', 'Gewerbest. zu berücks. Miete f. Einrichtungen §8 GewStG'); +INSERT INTO gifi (accno,description) VALUES ('4969', 'Aufwendungen für Abraum- und Abfallbeseitigung'); +INSERT INTO gifi (accno,description) VALUES ('4970', 'Nebenkosten des Geldverkehrs'); +INSERT INTO gifi (accno,description) VALUES ('4980', 'Betriebsbedarf'); +INSERT INTO gifi (accno,description) VALUES ('4985', 'Werkzeuge und Kleingeräte'); +INSERT INTO gifi (accno,description) VALUES ('4990', 'Kalkulatorischer Unternehmerlohn'); +INSERT INTO gifi (accno,description) VALUES ('4991', 'Kalkulatorische Miete und Pacht'); +INSERT INTO gifi (accno,description) VALUES ('4992', 'Kalkulatorischer Zinsen'); +INSERT INTO gifi (accno,description) VALUES ('4993', 'Kalkulatorische Abschreibungen'); +INSERT INTO gifi (accno,description) VALUES ('4994', 'Kalkulatorische Wagnisse'); +INSERT INTO gifi (accno,description) VALUES ('4995', 'Kalkulatorischer Lohn für unentgeltliche Mitarbeiter'); +INSERT INTO gifi (accno,description) VALUES ('4996', 'Herstellungskosten'); +INSERT INTO gifi (accno,description) VALUES ('4997', 'Verwaltungskosten'); +INSERT INTO gifi (accno,description) VALUES ('4998', 'Vertriebskosten'); +INSERT INTO gifi (accno,description) VALUES ('4999', 'Gegenkonto 49960-49980'); +INSERT INTO gifi (accno,description) VALUES ('7000', 'Unfertige Erzeugnisse, unfertige Leistungen (Bestand)'); +INSERT INTO gifi (accno,description) VALUES ('7050', 'Unfertige Erzeugnisse (Bestand)'); +INSERT INTO gifi (accno,description) VALUES ('7080', 'Unfertige Leistungen (Bestand)'); +INSERT INTO gifi (accno,description) VALUES ('7090', 'In Ausführung befindliche Bauaufträge'); +INSERT INTO gifi (accno,description) VALUES ('7095', 'In Arbeit befindliche Bauaufträge'); +INSERT INTO gifi (accno,description) VALUES ('7100', 'Fertige Erzeugnisse und Waren (Bestand)'); +INSERT INTO gifi (accno,description) VALUES ('7110', 'Fertige Erzeugnisse (Bestand)'); +INSERT INTO gifi (accno,description) VALUES ('7140', 'Fertige Waren (Bestand)'); +INSERT INTO gifi (accno,description) VALUES ('8000', 'Erlöse (zur freien Verfügung)'); +INSERT INTO gifi (accno,description) VALUES ('8100', 'Steuerfreie Umsätze o. VSt-Abzug §4 Nr.8 ff. UStG'); +INSERT INTO gifi (accno,description) VALUES ('8110', 'Sonstige steuerfreie o. VSt-Abzug Umsätze Inland'); +INSERT INTO gifi (accno,description) VALUES ('8120', 'Steuerfreie Umsätze m. VSt-Abzug §4 Nr.1a, 1c, 2-7 UStG'); +INSERT INTO gifi (accno,description) VALUES ('8125', 'Steuerfreie innergem. Lief. §4 Nr.1b UStG'); +INSERT INTO gifi (accno,description) VALUES ('8130', 'Lieferung d. ersten Abnehmers bei innergem. Dreiecksgesch. §25 b Abs. 2 UStG'); +INSERT INTO gifi (accno,description) VALUES ('8135', 'Steuerfreie ig. Lief. v. Neufahrz. an Abn. ohne UST-ID'); +INSERT INTO gifi (accno,description) VALUES ('8140', 'Steuerfreie Umsätze Offshore usw.'); +INSERT INTO gifi (accno,description) VALUES ('8150', 'Sonstige steuerfreie Umsätze Ausland (§4,2-7)'); +INSERT INTO gifi (accno,description) VALUES ('8195', 'Erlöse aus Geldspielautomaten, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8196', 'Erlöse aus Geldspielautomaten, 15%/16% USt'); +INSERT INTO gifi (accno,description) VALUES ('8197', 'Erlöse aus Geldspielautomaten, 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8200', 'Erlöse'); +INSERT INTO gifi (accno,description) VALUES ('8300', 'Erlöse, 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('8310', 'Erlöse a.i.Inland steuerpfl. EU-Lieferungen, 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('8315', 'Erlöse a.i.Inland steuerpfl. EU-Lieferungen, 15%/16% USt'); +INSERT INTO gifi (accno,description) VALUES ('8320', 'Erlöse a.i. anderen EU-Land steuerpfl. Lieferungen'); +INSERT INTO gifi (accno,description) VALUES ('8330', 'Erlöse a.i.Inland steuerpfl. EU-Lieferungen, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8335', 'Erlöse a.i.Inland steuerpfl. EU-Lieferungen, 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8339', 'Erlöse a.i. and. EU-Land steuerpfl. sonst. Leist. (Nullreg.)'); +INSERT INTO gifi (accno,description) VALUES ('8340', 'Erlöse, 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8400', 'Erlöse, 15%/16% USt'); +INSERT INTO gifi (accno,description) VALUES ('8410', 'Erlöse, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8500', 'Provisionserlöse'); +INSERT INTO gifi (accno,description) VALUES ('8504', 'Provisionserlöse steuerfrei (§4 Nr.8ff UStG)'); +INSERT INTO gifi (accno,description) VALUES ('8505', 'Provisionserlöse steuerfrei (§4 Nr.5 UStG)'); +INSERT INTO gifi (accno,description) VALUES ('8506', 'Provisionserlöse, 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('8507', 'Provisionserlöse, 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8508', 'Provisionserlöse, 15%/16% USt'); +INSERT INTO gifi (accno,description) VALUES ('8509', 'Provisionserlöse, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8520', 'Erlöse Abfallverwertung'); +INSERT INTO gifi (accno,description) VALUES ('8540', 'Erlöse Leergut'); +INSERT INTO gifi (accno,description) VALUES ('8590', 'Verrechnete Sachbezüge (keine Waren)'); +INSERT INTO gifi (accno,description) VALUES ('8591', 'Sachbezüge, 7% USt (Waren)'); +INSERT INTO gifi (accno,description) VALUES ('8595', 'Sachbezüge, 15%/16% USt (Waren)'); +INSERT INTO gifi (accno,description) VALUES ('8596', 'Sachbezüge, 16% USt (Waren)'); +INSERT INTO gifi (accno,description) VALUES ('8597', 'Sachbezüge, 15% USt (Waren)'); +INSERT INTO gifi (accno,description) VALUES ('8600', 'Sonstige Erlöse betrieblich und regelmäßig'); +INSERT INTO gifi (accno,description) VALUES ('8610', 'Verrechnete sonstige Sachbezüge'); +INSERT INTO gifi (accno,description) VALUES ('8611', 'Verrechnete sonstige Sachbezüge 15%/16% USt (z.B. Kfz. Gestellung)'); +INSERT INTO gifi (accno,description) VALUES ('8612', 'Verrechnete sonstige Sachbezüge 16% USt (z.B. Kfz. Gestellung)'); +INSERT INTO gifi (accno,description) VALUES ('8613', 'Verrechnete sonstige Sachbezüge 15% USt (z.B. Kfz. Gestellung)'); +INSERT INTO gifi (accno,description) VALUES ('8614', 'Verrechnete sonstige Sachbezüge, ohne Umsatzsteuer'); +INSERT INTO gifi (accno,description) VALUES ('8625', 'Sonstige Erlöse betrieblich und regelmäßig, steuerfrei'); +INSERT INTO gifi (accno,description) VALUES ('8630', 'Sonstige Erlöse betrieblich und regelmäßig, 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('8640', 'Sonstige Erlöse betrieblich und regelmäßig, 15%/16% USt'); +INSERT INTO gifi (accno,description) VALUES ('8645', 'Sonstige Erlöse betrieblich und regelmäßig, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8647', 'Sonstige Erlöse betrieblich und regelmäßig, 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8650', 'Erlöse Zinsen und Diskontspesen'); +INSERT INTO gifi (accno,description) VALUES ('8660', 'Erlöse Zinsen und Diskontspesen aus verbundenen Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('8700', 'Erlösschmälerungen'); +INSERT INTO gifi (accno,description) VALUES ('8705', 'Erlösschmälerungen aus steuerfreien Umsätzen §4 Nr. 1a UStG'); +INSERT INTO gifi (accno,description) VALUES ('8710', 'Erlösschmälerungen, 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('8720', 'Erlösschmälerungen, 15%/16% USt'); +INSERT INTO gifi (accno,description) VALUES ('8722', 'Erlösschmälerungen, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8723', 'Erlösschmälerungen, 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8724', 'Erlösschmälerungen aus steuerfreien innergm. Lieferungen'); +INSERT INTO gifi (accno,description) VALUES ('8725', 'Erlösschmäl. a. im Inland steuerpfl. EU-Lieferungen, 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('8726', 'Erlösschmäl. a. im Inland steuerpfl. EU-Lieferungen, 15%/16% USt'); +INSERT INTO gifi (accno,description) VALUES ('8727', 'Erlösschmäl. a. im anderen EU-Land steuerpfl. Lief.'); +INSERT INTO gifi (accno,description) VALUES ('8728', 'Erlösschmäl. a. im Inland steuerpfl. EU-Lieferungen, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8729', 'Erlösschmäl. a. im Inland steuerpfl. EU-Lieferungen, 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8730', 'Gewährte Skonti'); +INSERT INTO gifi (accno,description) VALUES ('8731', 'Gewährte Skonti, 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('8735', 'Gewährte Skonti, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8736', 'Gewährte Skonti, 15% USt'); +INSERT INTO gifi (accno,description) VALUES ('8740', 'Gewährte Boni'); +INSERT INTO gifi (accno,description) VALUES ('8750', 'Gewährte Boni, 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('8760', 'Gewährte Boni, 15%/16% USt'); +INSERT INTO gifi (accno,description) VALUES ('8762', 'Gewährte Boni, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8764', 'Gewährte Boni, 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8770', 'Gewährte Rabatte'); +INSERT INTO gifi (accno,description) VALUES ('8780', 'Gewährte Rabatte, 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('8790', 'Gewährte Rabatte, 15%/16% USt'); +INSERT INTO gifi (accno,description) VALUES ('8792', 'Gewährte Rabatte, 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8794', 'Gewährte Rabatte, 15% Ust'); +INSERT INTO gifi (accno,description) VALUES ('8800', 'Erlöse aus Anlagenverkäufen'); +INSERT INTO gifi (accno,description) VALUES ('8801', 'Erlöse aus Anlagenverkäufen 15%/16% USt (bei Buchverlust)'); +INSERT INTO gifi (accno,description) VALUES ('8810', 'Erlöse aus Anlagenverkäufen 16% USt (bei Buchverlust)'); +INSERT INTO gifi (accno,description) VALUES ('8815', 'Erlöse aus Anlagenverkäufen 15% USt (bei Buchverlust)'); +INSERT INTO gifi (accno,description) VALUES ('8820', 'Erlöse aus Anlagenverkäufen 15%/16% USt (bei Buchgewinn)'); +INSERT INTO gifi (accno,description) VALUES ('8829', 'Erlöse aus Anlagenverkäufen (bei Buchgewinn)'); +INSERT INTO gifi (accno,description) VALUES ('8830', 'Erlöse aus Anlagenverkäufen 16% USt (bei Buchgewinn)'); +INSERT INTO gifi (accno,description) VALUES ('8835', 'Erlöse aus Anlagenverkäufen 15% USt (bei Buchgewinn)'); +INSERT INTO gifi (accno,description) VALUES ('8840', 'Erträge aus Kursdifferenzen'); +INSERT INTO gifi (accno,description) VALUES ('8900', 'Eigenverbrauch'); +INSERT INTO gifi (accno,description) VALUES ('8905', 'Entnahme Gegenstände ohne USt'); +INSERT INTO gifi (accno,description) VALUES ('8908', 'Entnahme von Gegenstände, 16% USt §1 Abs.1 Nr.2a UStG'); +INSERT INTO gifi (accno,description) VALUES ('8909', 'Entnahme von Gegenstände, 15% USt §1 Abs.1 Nr.2a UStG'); +INSERT INTO gifi (accno,description) VALUES ('8910', 'Entnahme von Gegenstände, 15%/16% USt §1 Abs.1 Nr.2a UStG'); +INSERT INTO gifi (accno,description) VALUES ('8915', 'Entnahme von Gegenstände, 7% USt §1 Abs.1 Nr.2a UStG'); +INSERT INTO gifi (accno,description) VALUES ('8920', 'Entnahme v. sonst. Leist., 15%/16% USt §1 A.1 Nr.2b UStG'); +INSERT INTO gifi (accno,description) VALUES ('8930', 'Entnahme v. sonst. Leist., 7% USt §1 A.1 Nr.2b UStG'); +INSERT INTO gifi (accno,description) VALUES ('8937', 'Entnahme v. sonst. Leist., 16% USt §1 A.1 Nr.2b UStG'); +INSERT INTO gifi (accno,description) VALUES ('8938', 'Entnahme v. sonst. Leist., 15% USt §1 A.1 Nr.2b UStG'); +INSERT INTO gifi (accno,description) VALUES ('8939', 'Entnahme v. sonst. Leist., ohne USt §1 A.1 Nr.2b UStG'); +INSERT INTO gifi (accno,description) VALUES ('8940', 'Eigenverbr., 15%/16% Ust §4 A.1 Nr.5 1-7, A.7 EStG'); +INSERT INTO gifi (accno,description) VALUES ('8941', 'Eigenverbr., 7% Ust §4 A.1 Nr.5 1-7, A.7 EStG'); +INSERT INTO gifi (accno,description) VALUES ('8942', 'Eigenverbr., 16% Ust §4 A.1 Nr.5 1-7, A.7 EStG'); +INSERT INTO gifi (accno,description) VALUES ('8943', 'Eigenverbr., 15% Ust §4 A.1 Nr.5 1-7, A.7 EStG'); +INSERT INTO gifi (accno,description) VALUES ('8944', 'Eigenverbr., ohne Ust §4 A.1 Nr.5 1-7, A.7 EStG'); +INSERT INTO gifi (accno,description) VALUES ('8945', 'Unentgeltl. Leist. v. Ges. an Ges., 15%/16% USt §1A.1 Nr.3 UStG'); +INSERT INTO gifi (accno,description) VALUES ('8946', 'Unentgeltl. Leist. v. Ges. an Ges., 7% USt §1A.1 Nr.3 UStG'); +INSERT INTO gifi (accno,description) VALUES ('8947', 'Unentgeltl. Leist. v. Ges. an Ges., 16% USt §1A.1 Nr.3 UStG'); +INSERT INTO gifi (accno,description) VALUES ('8948', 'Unentgeltl. Leist. v. Ges. an Ges., 15% USt §1A.1 Nr.3 UStG'); +INSERT INTO gifi (accno,description) VALUES ('8949', 'Unentgeltl. Leist. v. Ges. an Ges., ohne USt §1A.1 Nr.3 UStG'); +INSERT INTO gifi (accno,description) VALUES ('8950', 'Nicht steuerbare Umsätze'); +INSERT INTO gifi (accno,description) VALUES ('8955', 'Umsatzsteuervergütungen'); +INSERT INTO gifi (accno,description) VALUES ('8960', 'Bestandsveränd. - unfertige Erzeugnisse'); +INSERT INTO gifi (accno,description) VALUES ('8970', 'Bestandsveränd. - unfertige Leistungen'); +INSERT INTO gifi (accno,description) VALUES ('8975', 'Bestandsveränd. - in Ausführung befindliche Bauaufträge'); +INSERT INTO gifi (accno,description) VALUES ('8977', 'Bestandsveränd. - in Arbeit befindliche Aufträge'); +INSERT INTO gifi (accno,description) VALUES ('8980', 'Bestandsveränd. - fertige Erzeugnisse'); +INSERT INTO gifi (accno,description) VALUES ('8990', 'Bestandsveränd. - andere aktivierte Eigenleistungen'); +INSERT INTO gifi (accno,description) VALUES ('9000', 'Saldenvorträge Sachkonten'); +INSERT INTO gifi (accno,description) VALUES ('9008', 'Saldenvorträge Debitoren'); +INSERT INTO gifi (accno,description) VALUES ('9009', 'Saldenvorträge Kreditoren'); +INSERT INTO gifi (accno,description) VALUES ('9060', 'Offene Posten aus 1990'); +INSERT INTO gifi (accno,description) VALUES ('9085', 'Offene Posten aus 1985'); +INSERT INTO gifi (accno,description) VALUES ('9086', 'Offene Posten aus 1986'); +INSERT INTO gifi (accno,description) VALUES ('9087', 'Offene Posten aus 1987'); +INSERT INTO gifi (accno,description) VALUES ('9088', 'Offene Posten aus 1988'); +INSERT INTO gifi (accno,description) VALUES ('9089', 'Offene Posten aus 1989'); +INSERT INTO gifi (accno,description) VALUES ('9090', 'Summenvortragskonto'); +INSERT INTO gifi (accno,description) VALUES ('9091', 'Offene Posten aus 1991'); +INSERT INTO gifi (accno,description) VALUES ('9092', 'Offene Posten aus 1992'); +INSERT INTO gifi (accno,description) VALUES ('9093', 'Offene Posten aus 1993'); +INSERT INTO gifi (accno,description) VALUES ('9094', 'Offene Posten aus 1994'); +INSERT INTO gifi (accno,description) VALUES ('9095', 'Offene Posten aus 1995'); +INSERT INTO gifi (accno,description) VALUES ('9096', 'Offene Posten aus 1996'); +INSERT INTO gifi (accno,description) VALUES ('9097', 'Offene Posten aus 1997'); +INSERT INTO gifi (accno,description) VALUES ('9098', 'Offene Posten aus 1998'); +INSERT INTO gifi (accno,description) VALUES ('9100', 'Saldovortragskonto der Statistikkonten'); +INSERT INTO gifi (accno,description) VALUES ('9101', 'Verkaufstage'); +INSERT INTO gifi (accno,description) VALUES ('9102', 'Anzahl der Barkunden'); +INSERT INTO gifi (accno,description) VALUES ('9103', 'Beschäftigte Personen'); +INSERT INTO gifi (accno,description) VALUES ('9104', 'Unbezahlte Personen'); +INSERT INTO gifi (accno,description) VALUES ('9105', 'Verkaufskräfte'); +INSERT INTO gifi (accno,description) VALUES ('9106', 'Geschäftsraum qm'); +INSERT INTO gifi (accno,description) VALUES ('9107', 'Verkaufsraum qm'); +INSERT INTO gifi (accno,description) VALUES ('9108', 'Veränderungsrate positiv'); +INSERT INTO gifi (accno,description) VALUES ('9109', 'Veränderungsrate negativ'); +INSERT INTO gifi (accno,description) VALUES ('9110', 'Plan-WE (in Prozent)'); +INSERT INTO gifi (accno,description) VALUES ('9120', 'Erweiterungsinvestitionen'); +INSERT INTO gifi (accno,description) VALUES ('9135', 'Auftragseingang im Geschäftsjahr'); +INSERT INTO gifi (accno,description) VALUES ('9140', 'Auftragsbestand'); +INSERT INTO gifi (accno,description) VALUES ('9190', 'Gegenkonto für statistische Mengeneinheiten Konten 91010-91190'); +INSERT INTO gifi (accno,description) VALUES ('9199', 'Gegenkonto zu 91200, 91350-91400'); +INSERT INTO gifi (accno,description) VALUES ('9200', 'Beschäftigte Personen'); +INSERT INTO gifi (accno,description) VALUES ('9209', 'Gegenkonto zu 92000'); +INSERT INTO gifi (accno,description) VALUES ('9210', 'Produktive Löhne'); +INSERT INTO gifi (accno,description) VALUES ('9219', 'Gegenkonto zu 92100'); +INSERT INTO gifi (accno,description) VALUES ('9230', 'Baukostenzuschüsse'); +INSERT INTO gifi (accno,description) VALUES ('9232', 'Investitionszulagen'); +INSERT INTO gifi (accno,description) VALUES ('9234', 'Investitionszuschüsse'); +INSERT INTO gifi (accno,description) VALUES ('9239', 'Gegenkonto zu 92300-92380'); +INSERT INTO gifi (accno,description) VALUES ('9240', 'Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten'); +INSERT INTO gifi (accno,description) VALUES ('9244', 'Gegenkonto zu 92400'); +INSERT INTO gifi (accno,description) VALUES ('9245', 'Forderungen aus Anlagenverkäufen bei den sonstigen Vermögensgegenst.'); +INSERT INTO gifi (accno,description) VALUES ('9249', 'Gegenkonto zu 92450'); +INSERT INTO gifi (accno,description) VALUES ('9250', 'Eigenkapitalersetzende Gesellschafterdarlehen'); +INSERT INTO gifi (accno,description) VALUES ('9255', 'Ungesicherte Gesellschafterdarlehen mit Restlaufzeit > 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('9259', 'Gegenkonto zu 92500-92580'); +INSERT INTO gifi (accno,description) VALUES ('9260', 'Kurzfristige Rückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('9262', 'Mittelfristige Rückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('9264', 'Langfristige Rückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('9269', 'Gegenkonto zu 92600-92680'); +INSERT INTO gifi (accno,description) VALUES ('9270', 'Gegenkonto zu 92710-92780'); +INSERT INTO gifi (accno,description) VALUES ('9271', 'Verb. a. d. Begebung u. Übertragung v. Wechseln'); +INSERT INTO gifi (accno,description) VALUES ('9272', 'Verb. a. d. Begebung u. Übertr. v. Wechseln gg. verb. U.'); +INSERT INTO gifi (accno,description) VALUES ('9273', 'Verb. a. Bürgsch., Wechsel- u. Scheckbürgsch.'); +INSERT INTO gifi (accno,description) VALUES ('9274', 'Verb. a. Bürgsch., Wechsel- u. Scheckbürgsch. gg. verb. U.'); +INSERT INTO gifi (accno,description) VALUES ('9275', 'Verb. aus Gewährleistungsverträgen'); +INSERT INTO gifi (accno,description) VALUES ('9276', 'Verb. aus Gewährleistungsverträgen gg. verbund. Untern.'); +INSERT INTO gifi (accno,description) VALUES ('9277', 'Haftung a. d. Best. von Sicherheiten für fremde Verbindl.'); +INSERT INTO gifi (accno,description) VALUES ('9278', 'Haftung a.d. Best. v. Sicherh. f. fr. Verbindl. gg. verb. U.'); +INSERT INTO gifi (accno,description) VALUES ('9280', 'Gegenkonto zu 92810-92840'); +INSERT INTO gifi (accno,description) VALUES ('9281', 'Verpflichtungen aus Miet- und Leasingverträgen'); +INSERT INTO gifi (accno,description) VALUES ('9282', 'Verpflichtungen aus Miet- und Leasingverträgen gg. verb. Unternehm.'); +INSERT INTO gifi (accno,description) VALUES ('9283', 'Andere Verpflichtungen gem. §285 Nr.3 HGB'); +INSERT INTO gifi (accno,description) VALUES ('9284', 'Andere Verpflichtungen gem. §285 Nr.3 HGB gg. verb. Unternehmen'); +INSERT INTO gifi (accno,description) VALUES ('9410', 'Aussteh. Einl. §26 A.3 DMBilG nicht eingef. (Aktivausw.)'); +INSERT INTO gifi (accno,description) VALUES ('9411', 'Aussteh. Einl. §26 A.3 DMBilG eingef. (Aktivausweis)'); +INSERT INTO gifi (accno,description) VALUES ('9413', 'Aufw. f. Ingangs. u. Erw. d. Gesch.Betr. §31A.1 Nr.2 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9415', 'Nichtentgeltl. erw. immat. Verm.Gegenst. §31A.1 Nr.1 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9416', 'Nutzungsrechte gem. § 9 Abs.3 Satz 2 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9420', 'Ford. gg. verb. Untern. a. Ausgleichsverb. gem. §25 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9421', 'Ford. gg. verb. U. a. Ausgl.Verb. §25 DMBilG Restl. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('9422', 'Ford. gg. verb. U. a. Ausgl.Verb. §25 DMBilG Restl. gr. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('9426', 'Eingeforderte Einlagen §26 Abs. 3 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9427', 'Ausgleichsforderungen §24 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9428', 'Ausgleichsford. §24 DMBilG - Restlaufz. bis 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('9429', 'Ausgleichsford. §24 DMBilG - Restlaufz. größer 1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('9430', 'Ford. nach dem VermG §7 Abs. 6 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9431', 'Ford. nach dem VermG §7 A.6 DMBilG - Restl. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('9432', 'Ford. nach dem VermG §7 A.6 DMBilG - Restl. gr. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('9433', 'Vermögensvorteile §31 Abs.1 Nr. 3 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9434', 'Kapitalentwertungskonto'); +INSERT INTO gifi (accno,description) VALUES ('9435', 'Kapitalentwertungskonto §28 Abs.1 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9436', 'Kapitalentwertungskonto §26 Abs.4 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9438', 'Sonderverlustkonto aus Rückstellungen §17 Abs.4 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9440', 'Beteiligunsentwertungskonto §24 Abs.5 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9445', 'Vorläufige Gewinnrücklage §31 Abs.1 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9446', 'Sonderrücklage §7 Abs.6 Satz 2 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9447', 'Sonderrücklage §17 Abs.4 Satz 3 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9448', 'Sonderrücklage §24 Abs. 5 Satz 3 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9449', 'Sonderrücklage §27 Abs. 2 Satz 3 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9450', 'Rückst. f. Umweltbeeinträchtigung §17 A.2a DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9451', 'Nachrangiges Kapital §16 Abs. 3 Satz 2 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9453', 'Berichtig. v. Wertans. §36 DMBilG - Erhöhung d. Aktiva'); +INSERT INTO gifi (accno,description) VALUES ('9454', 'Berichtig. v. Wertans. §36 DMBilG - Verm. d. Aktivp.'); +INSERT INTO gifi (accno,description) VALUES ('9455', 'Berichtig. v. Wertans. §36 DMBilG - Erhöhung d. Passiva'); +INSERT INTO gifi (accno,description) VALUES ('9456', 'Berichtig. v. Wertans. §36 DMBilG - Verm. d. Passivp.'); +INSERT INTO gifi (accno,description) VALUES ('9457', 'Verb. gg. verb. Untern. a. Ausgleichsford. gem. §24 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9458', 'Verb. gg. verb. U. a. Ausgl.Ford. §24 DMBilG Restl. b. 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('9459', 'Verb. gg. verb. U. a. Ausgl.Ford. §24 DMBilG Restl. 1 b. 5 J'); +INSERT INTO gifi (accno,description) VALUES ('9460', 'Verb. gg. verb. U. a. Ausgl.Ford. §24 DMBilG Restl. gr. 5 J'); +INSERT INTO gifi (accno,description) VALUES ('9462', 'Verb. gg. verb. Untern. §26 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9463', 'Verb. gg. verb. Untern. §26 DMBilG - Restl. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('9464', 'Verb. gg. verb. Untern. §26 DMBilG - Restl. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('9465', 'Verb. gg. verb. Untern. §26 DMBilG - Restl. größer 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('9467', 'Ausgleichsverbindlichkeiten §25 Abs.1 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9468', 'Ausgleichsverb. §25 Abs.1 DMBilG - Restlaufz. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('9469', 'Ausgleichsverb. §25 A.1 DMBilG - Restlaufz. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('9470', 'Ausgleichsverb. §25 A.1 DMBilG - Restlaufz. größer 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('9472', 'Verb. nach dem VermG §7 Abs.6 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9473', 'Verb. nach dem VermG §7 A.6 DMBilG - Restl. bis 1 J.'); +INSERT INTO gifi (accno,description) VALUES ('9474', 'Verb. nach dem VermG §7 A.6 DMBilG - Restl. 1 bis 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('9475', 'Verb. nach dem VermG §7 A.6 DMBilG - Restl. größer 5 J.'); +INSERT INTO gifi (accno,description) VALUES ('9476', 'Verb. aus Rückzahlungsverpfl. 17 Abs.4a DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9477', 'Verb. a. Rückzahlg.Verpfl. - Restl. b. 1 J. §17 A.4a DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9478', 'Verb. a. Rückzahlg.Verpfl. - Restl. 1 b. 5 J. §17A.4a DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9479', 'Verb. a. Rückzahlg.Verpfl. - Restl. gr. 5 J. §17 A.4a DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9480', 'Auflösung Kapitalentwertungskonto §28 A.2 Satz 4 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9481', 'Entnahmen a. vorläufigen Gewinnrücklagen §31 A.6 DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9482', 'Entnahmen a. Sonderrückl. zum Ausgleich von Verlusten'); +INSERT INTO gifi (accno,description) VALUES ('9486', 'Abschreibungen auf Ausgleichsforderungen DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9487', 'Erträge aus der Auflösung von Rückstellungen DMBilG'); +INSERT INTO gifi (accno,description) VALUES ('9500', 'Anteil für Konto 09000-09090'); +INSERT INTO gifi (accno,description) VALUES ('9510', 'Anteil für Konto 09100-09190'); +INSERT INTO gifi (accno,description) VALUES ('9520', 'Anteil für Konto 09200-09290'); +INSERT INTO gifi (accno,description) VALUES ('9530', 'Anteil für Konto 08300-08390'); +INSERT INTO gifi (accno,description) VALUES ('9540', 'Anteil für Konto 08100-08190'); +INSERT INTO gifi (accno,description) VALUES ('9570', 'Anteil für Konto 08700-08790'); +INSERT INTO gifi (accno,description) VALUES ('9580', 'Anteil für Konto 08800-08890'); +INSERT INTO gifi (accno,description) VALUES ('9590', 'Anteil für Konto 08900-08990'); +INSERT INTO gifi (accno,description) VALUES ('9600', 'Name des Gesellschafters (Vollhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9610', 'Tätigkeitsvergütung (Vollhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9620', 'Tantieme (Vollhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9630', 'Darlehensverzinsung (Vollhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9640', 'Gebrauchsüberlassung (Vollhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9650', 'Sonstige Vergütungen (Vollhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9690', 'Restanteil (Vollhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9700', 'Name des Gesellschafters (Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9710', 'Tätigkeitsvergütung (Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9720', 'Tantieme (Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9730', 'Darlehensverzinsung (Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9740', 'Gebrauchsüberlassung (Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9750', 'Sonstige Vergütungen (Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9790', 'Restanteil (Teilhafter)'); +INSERT INTO gifi (accno,description) VALUES ('9890', 'Statistisches Konto für passive Lohnveredelung'); +INSERT INTO gifi (accno,description) VALUES ('9899', 'Gegenkonto zu 9890'); +commit; diff --git a/sql/coa/it/chart/General.sql b/sql/coa/it/chart/General.sql new file mode 100755 index 00000000..a2dc0454 --- /dev/null +++ b/sql/coa/it/chart/General.sql @@ -0,0 +1,193 @@ +begin; +-- +-- Chart of Accounts for Italy +-- +-- From: Luca Venturini <luca@yepa.com> +-- 9 Oct 2001 +-- +-- ('2001101'5 Conto ('6470005' diventa tassa (negativa) +-- ('2001102'5 IVA su acquisti diventa Iva su acq. (20%) +-- ('2001102'5 Introdotto un conto per ogni aliquota IVA +-- ('2001102'7 Modificato numero di conto per la Ritenuta d'acconto +-- ('2001103'1 Inseriti Fornitore-test e Consulente-test +-- ('2001111'5 Invertito i ruoli di ('6470005' e ('6470010' (erano sbagliati) +-- ('2001111'5 Eliminata l'applicabilita' della RA al cliente test +-- ('2001112'0 Aggiunto IC_expense al conto ('7005005' (mancava un conto di default per i servizi) +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010000','COSTI DI RICERCA, DI SVILUPPO E DI PUBBLICITA\'','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010005','Spese di ricerca e di sviluppo','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010010','Spese di pubblicita\'','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2015000','DIRITTI DI BREV. IND. E DIRITTI DI UTILIZZ DELLE OPERE DELL\'INGEGNO','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2015005','Brevetti','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2020005','Concessioni, licenze e diritti simili','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2025005','Avviamento','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2245000','TERRENI E FABBRICATI','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2245010','Fabbricati civili','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250000','IMPIANTI E MACCHINARI','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250005','Impianti generici','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255000','ATTREZZATURE INDUSTRIALI E COMMERCIALI','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255005','Attrezzature','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255010','Mobili','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255015','Macchine d\'ufficio','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255025','Autovetture','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3005000','RIMANENZE MATERIE PRIME, SUSSIDIARIE E DI CONSUMO','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3005005','Rimanenze materie prime','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3020000','RIMANENZE PRODOTTI FINITI E MERCI','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3020005','Rimanenze prodotti finiti','A','','A','IC'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4001000','CREDITI VERSO CL. PER FATT. EM. ESIGIBILI ENTRO L\'ESER. SUCC.','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4001001','Crediti verso clienti per fatture emesse','A','','A','AR'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064000','CREDITI VERSO ALTRI - CREDITI D\'IMPOSTA','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064005','IRPEF acconto','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064020','IRPEG acconto','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064800','Credito verso erario per IVA','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400000','DISPONIBILITA\' LIQUIDE','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4480105','Banca ...c/c','A','','A','AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4480400','Assegni','A','','A','AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4480500','Cassa e valori','A','','A','AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5005000','CAPITALE','H','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5005005','Capitale sociale','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5005010','Versamenti in conto capitale','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020000','RISERVA LEGALE','H','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020005','Riserva legale','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5080000','UTILI (PERDITE) PORTATI A NUOVO','H','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5080005','Utili esercizi precedenti','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5080010','Perdite esercizi precedenti','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090000','UTILE (PERDITA) DELL\'ESERCIZIO','H','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090005','Utile dell\'esercizio','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090010','Perdita dell\'esercizio','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6200000','TRATTAMENTO DI FINE RAPPORTO DI LAVORO SUBORDINATO','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6220005','Trattamento di fine rapporto di lavoro subordinato','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6220010','Anticipazioni erogate su trattamento di fine rapporto di lavoro subordinato','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6435000','DEBITI VERSO BANCHE ESIGIBILI ENTRO ES. SUCC.','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6435005','Banca di ... c/c','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6436000','DEBITI VERSO BANCHE ESIGIBILI OLTRE ES. SUCC.','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6436005','Mutuo banca di ...','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6450000','DEBITI VERSO FORNITORI FATT. RICEVUTE ESIGIBILI ENTRO ES. SUCC.','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6450001','Debiti verso fornitori per fatture ricevute','A','','L','AP'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470000','DEBITI TRIBUTARI','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470005','IRPEF dipendenti','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470010','IRPEF terzi','A','','L','AP_tax:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470015','IVA da versare','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470020','IVA in sospeso','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470025','IRPEG sul reddito d\'esercizio','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470030','ILOR sul reddito d\'esercizio','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470050','Imposta patrimoniale','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475000','DEBITI VERSO ISTITUTI PREV. ESIGIBILI ENTRO ES. SUCC.','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475005','INPS','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475010','INAIL','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475020','Servizio sanitario nazionale (S.S.N.)','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475025','ENASARCO','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480000','ALTRI DEBITI - IVA C/ERARIO','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480003','IVA su acquisti (4%)','A','','L','AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480004','IVA su acquisti (10%)','A','','L','AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480005','IVA su acquisti (20%)','A','','L','AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480006','IVA a credito su acquisti U.E.','A','','L','AP_tax'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480010','IVA su fatture emesse','A','','L','AR_tax'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480011','IVA a debito su acquisti U.E.','A','','L','AR_tax'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480015','IVA su corrispettivi','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480020','IVA versata','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480025','IVA acconto','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480030','IVA a credito','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480035','IVA ulteriore detrazione','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480040','Crediti d\'imposta diversi','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480045','IVA pro-rata indetraibile','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480050','IVA da contabilità separata','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480055','IVA c/riepilogativo','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6600000','RATEI E RISCONTI PASSIVI','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6690005','Ratei passivi','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6692005','Risconti passivi','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005000','COSTI PER MATERIE PRIME, SUSSIDIARIE, DI CONSUMO E DI MERCI','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005005','Materie prime','A','','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005015','Merci destinate alla rivendita','A','','E','AP_amount:IC_cogs'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005020','Materiali di consumo destinati alla produzione','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005030','Materiali di pulizia','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005035','Combustibile per riscaldamento','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005040','Cancelleria','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005045','Materiale pubblicitario','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005050','Carburanti e lubrificanti','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025000','SPESE DI GESTIONE','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025005','Energia elettrica','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025015','Spese telefoniche','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025025','Spese pubblicità/propaganda','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025030','Spese di assicurazione','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025040','Pulizia locali','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025055','Viaggi e soggiorni amministratori','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025060','Spese di rappresentanza per servizi interamente detraibili','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025065','Altre spese di rappresentanza','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025100','Altri servizi','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7028000','CARBURANTI E LUBRIFICANTI PER AUTOTRAZIONE','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7028005','Carburanti e lubrificanti autovetture','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7028010','Carburanti e lubrificanti autocarri etc.','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030000','COMPENSI PROFESSIONALI','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030005','Consulenza fiscale e tributaria','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030015','Consulenza legale','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030030','Compenso amministratori','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7035000','COSTI PER GODIMENTO BENI DI TERZI','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7035005','Fitti passivi','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7035050','Canoni di leasing','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040000','COSTI PER IL PERSONALE','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040005','Salari e stipendi','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040010','Oneri sociali INPS','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040015','Oneri sociali INAIL','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040020','Oneri sociali C.E.','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7043000','AMMORTAMENTI E SVALUTAZIONI','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7043005','Ammortamenti immobilizzazioni immateriali','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7043100','Ammortamenti immobilizzazioni materiali','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056000','ONERI DIVERSI DI GESTIONE','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056010','Imposta di registro, bolli ,CC.GG., etc.','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056015','Imposta camerale','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056025','Tributi locali diversi','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056040','Tassa possesso autoveicoli','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7260000','INTERESSI E ONERI FINANZIARI','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7260020','Interessi passivi bancari','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7260025','Interessi passivi mutui','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7875000','IMPOSTE SUL REDDITO DELL\'ESERCIZIO','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7875005','IRPEG corrente','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7875020','IRPEG differita','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8005000','RICAVI DELLE VENDITE','H','','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8005005','Ricavi cessione beni','A','','I','AR_amount:IC_sale'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8015000','RICAVI DELLE PRESTAZIONI','H','','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8015005','Ricavi per prestazioni a terzi','A','','I','AR_amount:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8015015','Noleggio impianti e macchinari','A','','I','AR_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041000','INCREMENTI IMMOBILIZZAZIONI IMMATERIALI','H','','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041005','Brevetti','A','','I','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041010','Spese di costituzione società','A','','I','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041020','Spese pubblicità e propaganda','A','','I','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8045000','ALTRI RICAVI E PROVENTI','H','','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8045001','Cessione di materie prime, sussidiarie e semilavorati','A','','I','AR_amount'); +-- +-- foreign exchange gain / loss +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9990000','Foreign Exchange Gain','A','','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9990010','Foreign Exchange Loss','A','','E',''); +-- +-- insert taxes +-- +--Ritenuta d'acconto +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6470010'), -0.2); +--IVA Acquisti 4% +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480003'), 0.04); +--IVA Acquisti 10% +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480004'), 0.1); +--IVA Acquisti 20% +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480005'), 0.2); +--IVA Fatture Emesse +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480010'), 0.2); +--IVA su corrispettivi +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480015'), 0.2); +-- +-- update defaults +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '3020005')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '8005005')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '7005005')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '9990000')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '9990010')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +commit; diff --git a/sql/coa/it/chart/cc2424.sql b/sql/coa/it/chart/cc2424.sql new file mode 100755 index 00000000..a6e4d80d --- /dev/null +++ b/sql/coa/it/chart/cc2424.sql @@ -0,0 +1,272 @@ +begin; +-- +-- Chart of Accounts for Italy +-- +-- From: Daniele Giacomini <daniele@swlibero.org> +-- 13 ottobre 2003 +-- 05 novembre 2003 +-- +-- Il codice GIFI viene usato per rappresentare il codice corrispondente +-- al bilancio riclassificato, come da codice civile, art. 2424. +-- Il codice in questione e' rappresentato separando i vari elementi +-- con un punto, aggiungendo inizialmente un numero: 1 sta per attivo, +-- 2 sta per passivo, 3 sta per conto economico. +-- +-- L'abbinamento tra il piano dei conti e il codice GIFI non e' perfetto +-- e richiede un controllo ulteriore; inoltre, non sono stati risolti +-- i problemi relativi alle sottoclassificazioni previste dal codice civile, +-- che pero' non hanno un codice standard corrispondente. +-- +-- La codifica GIFI è contenuta in un file separato. +-- +-- Questo file e' scritto usando soltanto la codifica ASCII, per evitare +-- problemi di qualunque genere nella scelta della codifica. Pertanto, +-- le vocali accentate sono seguite da un apostrofo. +-- +-- E' disponibile un cliente, un fornitore e un articolo di prova. +-- +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('100000', 'ATTIVO', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101000', 'IMMOBILIZZAZIONI IMMATERIALI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101001', 'Costi di impianto e ampliamento', 'A', '1.B.I.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101002', 'Avviamento', 'A', '1.B.I.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101008', 'Altre immobilizzazioni immateriali', 'A', '1.B.I.7', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102000', 'IMMOBILIZZAZIONI MATERIALI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102001', 'Terreni', 'A', '1.B.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102002', 'Fabbricati non strumentali', 'A', '1.B.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102003', 'Fabbricati', 'A', '1.B.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102004', 'Impianti e macchinari', 'A', '1.B.II.2', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102006', 'Attrezzature commerciali', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102007', 'Attrezzature d\'ufficio', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102008', 'Arredamento', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102009', 'Automezzi', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102021', 'Fondo ammortamento fabbricati', 'A', '1.B.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102022', 'Fondo ammortamento impianti e macchinari', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102023', 'Fondo ammortamento attrezzature commerciali', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102024', 'Fondo ammortamento attrezzature d\'ufficio', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102025', 'Fondo ammortamento arredamento', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102026', 'Fondo ammortamento automezzi', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('103000', 'IMMOBILIZZAZIONI FINANZIARIE', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('103001', 'Prestiti a terzi', 'A', '1.B.III.2.d', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105000', 'RIMANENZE', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105001', 'Rimanenze di merci', 'A', '1.C.I.4', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105002', 'Rimanenze di imballaggi', 'A', '1.C.I.4', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105003', 'Rimanenze di materiali di consumo', 'A', '1.C.I.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105011', 'Fondo svalutazione magazzino', 'A', '1.C.I.4', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('106000', 'CLIENTI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('106001', 'Crediti verso clienti', 'A', '1.C.II.1', 'A', 'AR'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111000', 'CREDITI COMMERCIALI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111002', 'Cambiali attive', 'A', '1.C.II.1', 'A', 'AR_paid'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111003', 'Cambiali allo sconto', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111005', 'Cambiali all\'incasso', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111006', 'Effetti insoluti e protestati', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111007', 'Crediti insoluti', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111011', 'Fatture da emettere', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111031', 'Fondo svalutazione crediti', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111032', 'Fondo rischi su crediti', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112000', 'CREDITI DIVERSI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112001', 'IVA nostro credito 4%', 'A', '1.C.II.5', 'A', 'AP_tax:IC_taxpart:IC_taxservice'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112002', 'IVA nostro credito 10%', 'A', '1.C.II.5', 'A', 'AP_tax:IC_taxpart:IC_taxservice'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112004', 'IVA nostro credito 20%', 'A', '1.C.II.5', 'A', 'AP_tax:IC_taxpart:IC_taxservice'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112062', 'Erario c/acconto IVA', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112063', 'Credito per IVA', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112071', 'Personale c/acconti', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112072', 'Crediti v/istituti previdenziali', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112073', 'Crediti per cauzioni', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112074', 'Crediti diversi', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('113000', 'VALORI MOBILIARI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('113001', 'Titoli', 'A', '1.C.III.6', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114000', 'DISPONIBILITA\' LIQUIDE', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114001', 'Banca c/c', 'A', '1.C.IV.1', 'A', 'AR_paid:AP_paid'); 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+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655003', 'Imposte comunali', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655005', 'Imposte di esercizio', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655006', 'Perdite su crediti', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655011', 'Oneri e perdite varie', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655012', 'Arrotondamenti negativi', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('700000', 'PROVENTI E ONERI FINANZIARI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756000', 'PROVENTI FINANZIARI', 'A', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756001', 'Interessi attivi da banche', 'A', '3.C.16.d', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756002', 'Interessi attivi da clienti', 'A', '3.C.16.d', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756003', 'Interessi attivi vari', 'A', '3.C.16.d', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756004', 'Interessi su titoli', 'A', '3.C.16.d', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756011', 'Proventi finanziari vari', 'A', '3.C.16.d', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756012', 'Utile su titoli', 'A', '3.C.16.b', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757000', 'ONERI FINANZIARI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757001', 'Interessi passivi a banche', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757002', 'Interessi passivi a fornitori', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757003', 'Interessi passivi su finanziamenti', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757004', 'Interessi passivi su mutui', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757005', 'Interessi passivi vari', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757011', 'Oneri finanziari vari', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757012', 'Perdite su titoli', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('800000', 'PROVENTI E ONERI STRAORDINARI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('860000', 'PROVENTI STRAORDINARI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('860001', 'Plusvalenze', 'A', '3.E.20', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('860002', 'Sopravvenienze e insussistenze attive', 'A', '3.E.20', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('861000', 'ONERI STRAORDINARI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('861001', 'Minusvalenze', 'A', '3.E.21', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('861002', 'Sopravvenienze e insussistenze passive', 'A', '3.E.21', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('900000', 'CONTI DI RIEPILOGO ECONOMICI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('970001', 'Conto del risultato economico', 'A', '3.E.23', 'I', ''); + +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '112001'), 0.04); +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '112002'), 0.1); +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '112004'), 0.2); + +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '226001'), 0.04); +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '226002'), 0.1); +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '226004'), 0.2); + +-- +-- update defaults +-- + +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', + (select id from chart where accno = '105001')); +INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '541001')); +INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '645001')); +INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '756011')); +INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '655011')); +INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR'); +INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); + +commit; diff --git a/sql/coa/it/gifi/General.sql b/sql/coa/it/gifi/General.sql new file mode 100755 index 00000000..1be46f0e --- /dev/null +++ b/sql/coa/it/gifi/General.sql @@ -0,0 +1,142 @@ +begin; +-- Oct 8, 2003 +-- verified D Simader +-- Oct 13, 2003 +-- updated Daniele Giacomini, daniele@swlibero.org (extended some descriptions, to avoid ambiguities) +-- +INSERT INTO gifi (accno,description) VALUES ('1', 'ATTIVO'); +INSERT INTO gifi (accno,description) VALUES ('1.A', 'CREDITI VERSO I SOCI PER VERSAMENTI ANCORA DOVUTI'); +INSERT INTO gifi (accno,description) VALUES ('1.B', 'IMMOBILIZZAZIONI'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I', 'Immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.1', 'costi di impianto e di ampliamento'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.2', 'costi di ricerca, di sviluppo e di pubblicita\''); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.3', 'diritti di brevetto industriale e diritti di utilizzazione delle opere dell\'ingegno'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.4', 'concessioni, licenze, marchi e diritti simili'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.5', 'avviamento'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.6', 'immobilizzazioni immateriali in corso e acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.7', 'altre immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II', 'Immobilizzazioni materiali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.1', 'terreni e fabbricati'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.2', 'impianti e macchinario'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.3', 'attrezzature industriali e commerciali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.4', 'altri beni materiali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.5', 'immobilizzazioni in corso e acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III', 'Immobilizzazioni finanziarie'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1', 'partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.a', 'partecipazioni in imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.b', 'partecipazioni in imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.c', 'partecipazioni in imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.d', 'partecipazioni in altre imprese'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2', 'crediti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.a', 'crediti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.b', 'crediti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.c', 'crediti verso controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.d', 'crediti verso altri'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.3', 'Altri titoli'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.4', 'Azioni proprie immobilizzate'); +INSERT INTO gifi (accno,description) VALUES ('1.C', 'ATTIVO CIRCOLANTE'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I', 'Rimanenze'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.1', 'rimanenze: materie prime, sussidiarie e di consumo'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.2', 'rimanenze: prodotti in corso di lavorazione e semilavorati'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.3', 'rimanenze: lavori in corso su ordinazione'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.4', 'rimanenze: prodotti finiti e merci'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.5', 'rimanenze: acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II', 'Crediti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.1', 'crediti verso i clienti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.2', 'crediti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.3', 'crediti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.4', 'crediti verso imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.5', 'crediti verso altri'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III', 'Attivita\' finanziarie che non costituiscono immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.1', 'partecipazioni in imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.2', 'partecipazioni in imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.3', 'partecipazioni in imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.4', 'altre partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.5', 'azioni proprie per investimento temporaneo'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.6', 'altri titoli'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV', 'Disponibilita\' liquide'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.1', 'depositi bancari e postali'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.2', 'assegni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.3', 'denaro e valori in cassa'); +INSERT INTO gifi (accno,description) VALUES ('1.D', 'RATEI E RISCONTI ATTIVI'); +INSERT INTO gifi (accno,description) VALUES ('2', 'PASSIVO'); +INSERT INTO gifi (accno,description) VALUES ('2.A', 'PATRIMONIO NETTO'); +INSERT INTO gifi (accno,description) VALUES ('2.A.I', 'Capitale'); +INSERT INTO gifi (accno,description) VALUES ('2.A.II', 'Riserva da sovrapprezzo delle azioni'); +INSERT INTO gifi (accno,description) VALUES ('2.A.III', 'Riserva di rivalutazione'); +INSERT INTO gifi (accno,description) VALUES ('2.A.IV', 'Riserva legale'); +INSERT INTO gifi (accno,description) VALUES ('2.A.V', 'Riserva per azioni proprie in portafoglio'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VI', 'Riserve statutarie'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VII', 'Altre riserve'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VIII', 'Utili (perdite) portati a nuovo'); +INSERT INTO gifi (accno,description) VALUES ('2.A.IX', 'Utile (perdita) dell\'esercizio'); +INSERT INTO gifi (accno,description) VALUES ('2.B', 'FONDI PER RISCHI E ONERI'); +INSERT INTO gifi (accno,description) VALUES ('2.B.1', 'fondo per trattamento di quiescenza e obblighi simili'); +INSERT INTO gifi (accno,description) VALUES ('2.B.2', 'fondo per imposte'); +INSERT INTO gifi (accno,description) VALUES ('2.B.3', 'altri fondi per rischi e oneri futuri'); +INSERT INTO gifi (accno,description) VALUES ('2.C', 'TRATTAMENTO DI FINE RAPPORTO DI LAVORO SUBORDINATO'); +INSERT INTO gifi (accno,description) VALUES ('2.D', 'DEBITI'); +INSERT INTO gifi (accno,description) VALUES ('2.D.1', 'obbligazioni non convertibili'); +INSERT INTO gifi (accno,description) VALUES ('2.D.2', 'obbligazioni convertibili'); +INSERT INTO gifi (accno,description) VALUES ('2.D.3', 'debiti verso banche'); +INSERT INTO gifi (accno,description) VALUES ('2.D.4', 'debiti verso altri finanziatori'); +INSERT INTO gifi (accno,description) VALUES ('2.D.5', 'debiti: acconti'); +INSERT INTO gifi (accno,description) VALUES ('2.D.6', 'debiti verso fornitori'); +INSERT INTO gifi (accno,description) VALUES ('2.D.7', 'debiti rappresentati da titoli di credito'); +INSERT INTO gifi (accno,description) VALUES ('2.D.8', 'debiti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('2.D.9', 'debiti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('2.D.10', 'debiti verso controllanti'); +INSERT INTO gifi (accno,description) VALUES ('2.D.11', 'debiti tributari'); +INSERT INTO gifi (accno,description) VALUES ('2.D.12', 'debiti verso istituti di previdenza e di sicurezza sociale'); +INSERT INTO gifi (accno,description) VALUES ('2.D.13', 'altri debiti'); +INSERT INTO gifi (accno,description) VALUES ('2.E', 'RATEI E RISCONTI PASSIVI'); +INSERT INTO gifi (accno,description) VALUES ('3', 'CONTO ECONOMICO'); +INSERT INTO gifi (accno,description) VALUES ('3.A', 'VALORE DELLA PRODUZIONE'); +INSERT INTO gifi (accno,description) VALUES ('3.A.1', 'ricavi delle vendite e delle prestazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.A.2', 'variazione rimanenze prodotti in lavorazione, semilavorati e finiti'); +INSERT INTO gifi (accno,description) VALUES ('3.A.3', 'variazione dei lavori in corso su ordinazione'); +INSERT INTO gifi (accno,description) VALUES ('3.A.4', 'incrementi di immobilizzazioni per lavori interni'); +INSERT INTO gifi (accno,description) VALUES ('3.A.5', 'altri ricavi e proventi'); +INSERT INTO gifi (accno,description) VALUES ('3.B', 'COSTI DELLA PRODUZIONE'); +INSERT INTO gifi (accno,description) VALUES ('3.B.6', 'acquisti materie prime, sussidiarie, di consumo e di merci'); +INSERT INTO gifi (accno,description) VALUES ('3.B.7', 'spese per prestazione di servizi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.8', 'spese per godimento di beni di terzi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9', 'costi del personale'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.a', 'salari e stipendi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.b', 'oneri sociali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.c', 'accantonamento al TFRL'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.d', 'accantonamento per trattamento di quiescenza e simili'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.e', 'altri costi del personale'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10', 'ammortamenti e svalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.a', 'ammortamento delle immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.b', 'ammortamento delle immobilizzazioni materiali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.c', 'altre svalutazioni delle immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.d', 'svalutazioni dell\'attivo circolante e delle disponibilita\' liquide'); +INSERT INTO gifi (accno,description) VALUES ('3.B.11', 'variazioni rimanenze materie prime, sussidiarie, di consumo e merci'); +INSERT INTO gifi (accno,description) VALUES ('3.B.12', 'accantonamento per rischi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.13', 'altri accantonamenti'); +INSERT INTO gifi (accno,description) VALUES ('3.B.14', 'oneri diversi di gestione'); +INSERT INTO gifi (accno,description) VALUES ('3.C', 'PROVENTI E ONERI FINANZIARI'); +INSERT INTO gifi (accno,description) VALUES ('3.C.15', 'proventi da partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16', 'altri proventi finanziari'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.a', 'proventi da crediti iscritti nelle immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.b', 'proventi da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.c', 'proventi da titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.d', 'proventi diversi dai precedenti'); +INSERT INTO gifi (accno,description) VALUES ('3.C.17', 'Interessi e altri oneri finanziari'); +INSERT INTO gifi (accno,description) VALUES ('3.D', 'RETTIFICHE DI VALORE DI ATTIVITA\' FINANZIARIE'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18', 'rivalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.a', 'rettifiche di partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.b', 'rettifiche di immobilizzazioni finanziarie che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.c', 'rettifiche da titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19', 'svalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.a', 'svalutazioni di partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.b', 'svalutazioni di immobilizzazioni finanziarie che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.c', 'svalutazioni di titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.E', 'PROVENTI E ONERI STRAORDINARI'); +INSERT INTO gifi (accno,description) VALUES ('3.E.20', 'proventi straordinari'); +INSERT INTO gifi (accno,description) VALUES ('3.E.21', 'oneri straordinari'); +INSERT INTO gifi (accno,description) VALUES ('3.E.22', 'Imposte sul reddito dell\'esercizio'); +INSERT INTO gifi (accno,description) VALUES ('3.E.26', 'Utile o perdita di esercizio'); + +commit; diff --git a/sql/coa/it/gifi/cc2424.sql b/sql/coa/it/gifi/cc2424.sql new file mode 100755 index 00000000..1be46f0e --- /dev/null +++ b/sql/coa/it/gifi/cc2424.sql @@ -0,0 +1,142 @@ +begin; +-- Oct 8, 2003 +-- verified D Simader +-- Oct 13, 2003 +-- updated Daniele Giacomini, daniele@swlibero.org (extended some descriptions, to avoid ambiguities) +-- +INSERT INTO gifi (accno,description) VALUES ('1', 'ATTIVO'); +INSERT INTO gifi (accno,description) VALUES ('1.A', 'CREDITI VERSO I SOCI PER VERSAMENTI ANCORA DOVUTI'); +INSERT INTO gifi (accno,description) VALUES ('1.B', 'IMMOBILIZZAZIONI'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I', 'Immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.1', 'costi di impianto e di ampliamento'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.2', 'costi di ricerca, di sviluppo e di pubblicita\''); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.3', 'diritti di brevetto industriale e diritti di utilizzazione delle opere dell\'ingegno'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.4', 'concessioni, licenze, marchi e diritti simili'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.5', 'avviamento'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.6', 'immobilizzazioni immateriali in corso e acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.7', 'altre immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II', 'Immobilizzazioni materiali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.1', 'terreni e fabbricati'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.2', 'impianti e macchinario'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.3', 'attrezzature industriali e commerciali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.4', 'altri beni materiali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.5', 'immobilizzazioni in corso e acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III', 'Immobilizzazioni finanziarie'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1', 'partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.a', 'partecipazioni in imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.b', 'partecipazioni in imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.c', 'partecipazioni in imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.d', 'partecipazioni in altre imprese'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2', 'crediti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.a', 'crediti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.b', 'crediti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.c', 'crediti verso controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.d', 'crediti verso altri'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.3', 'Altri titoli'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.4', 'Azioni proprie immobilizzate'); +INSERT INTO gifi (accno,description) VALUES ('1.C', 'ATTIVO CIRCOLANTE'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I', 'Rimanenze'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.1', 'rimanenze: materie prime, sussidiarie e di consumo'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.2', 'rimanenze: prodotti in corso di lavorazione e semilavorati'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.3', 'rimanenze: lavori in corso su ordinazione'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.4', 'rimanenze: prodotti finiti e merci'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.5', 'rimanenze: acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II', 'Crediti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.1', 'crediti verso i clienti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.2', 'crediti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.3', 'crediti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.4', 'crediti verso imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.5', 'crediti verso altri'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III', 'Attivita\' finanziarie che non costituiscono immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.1', 'partecipazioni in imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.2', 'partecipazioni in imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.3', 'partecipazioni in imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.4', 'altre partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.5', 'azioni proprie per investimento temporaneo'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.6', 'altri titoli'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV', 'Disponibilita\' liquide'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.1', 'depositi bancari e postali'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.2', 'assegni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.3', 'denaro e valori in cassa'); +INSERT INTO gifi (accno,description) VALUES ('1.D', 'RATEI E RISCONTI ATTIVI'); +INSERT INTO gifi (accno,description) VALUES ('2', 'PASSIVO'); +INSERT INTO gifi (accno,description) VALUES ('2.A', 'PATRIMONIO NETTO'); +INSERT INTO gifi (accno,description) VALUES ('2.A.I', 'Capitale'); +INSERT INTO gifi (accno,description) VALUES ('2.A.II', 'Riserva da sovrapprezzo delle azioni'); +INSERT INTO gifi (accno,description) VALUES ('2.A.III', 'Riserva di rivalutazione'); +INSERT INTO gifi (accno,description) VALUES ('2.A.IV', 'Riserva legale'); +INSERT INTO gifi (accno,description) VALUES ('2.A.V', 'Riserva per azioni proprie in portafoglio'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VI', 'Riserve statutarie'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VII', 'Altre riserve'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VIII', 'Utili (perdite) portati a nuovo'); +INSERT INTO gifi (accno,description) VALUES ('2.A.IX', 'Utile (perdita) dell\'esercizio'); +INSERT INTO gifi (accno,description) VALUES ('2.B', 'FONDI PER RISCHI E ONERI'); +INSERT INTO gifi (accno,description) VALUES ('2.B.1', 'fondo per trattamento di quiescenza e obblighi simili'); +INSERT INTO gifi (accno,description) VALUES ('2.B.2', 'fondo per imposte'); +INSERT INTO gifi (accno,description) VALUES ('2.B.3', 'altri fondi per rischi e oneri futuri'); +INSERT INTO gifi (accno,description) VALUES ('2.C', 'TRATTAMENTO DI FINE RAPPORTO DI LAVORO SUBORDINATO'); +INSERT INTO gifi (accno,description) VALUES ('2.D', 'DEBITI'); +INSERT INTO gifi (accno,description) VALUES ('2.D.1', 'obbligazioni non convertibili'); +INSERT INTO gifi (accno,description) VALUES ('2.D.2', 'obbligazioni convertibili'); +INSERT INTO gifi (accno,description) VALUES ('2.D.3', 'debiti verso banche'); +INSERT INTO gifi (accno,description) VALUES ('2.D.4', 'debiti verso altri finanziatori'); +INSERT INTO gifi (accno,description) VALUES ('2.D.5', 'debiti: acconti'); +INSERT INTO gifi (accno,description) VALUES ('2.D.6', 'debiti verso fornitori'); +INSERT INTO gifi (accno,description) VALUES ('2.D.7', 'debiti rappresentati da titoli di credito'); +INSERT INTO gifi (accno,description) VALUES ('2.D.8', 'debiti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('2.D.9', 'debiti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('2.D.10', 'debiti verso controllanti'); +INSERT INTO gifi (accno,description) VALUES ('2.D.11', 'debiti tributari'); +INSERT INTO gifi (accno,description) VALUES ('2.D.12', 'debiti verso istituti di previdenza e di sicurezza sociale'); +INSERT INTO gifi (accno,description) VALUES ('2.D.13', 'altri debiti'); +INSERT INTO gifi (accno,description) VALUES ('2.E', 'RATEI E RISCONTI PASSIVI'); +INSERT INTO gifi (accno,description) VALUES ('3', 'CONTO ECONOMICO'); +INSERT INTO gifi (accno,description) VALUES ('3.A', 'VALORE DELLA PRODUZIONE'); +INSERT INTO gifi (accno,description) VALUES ('3.A.1', 'ricavi delle vendite e delle prestazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.A.2', 'variazione rimanenze prodotti in lavorazione, semilavorati e finiti'); +INSERT INTO gifi (accno,description) VALUES ('3.A.3', 'variazione dei lavori in corso su ordinazione'); +INSERT INTO gifi (accno,description) VALUES ('3.A.4', 'incrementi di immobilizzazioni per lavori interni'); +INSERT INTO gifi (accno,description) VALUES ('3.A.5', 'altri ricavi e proventi'); +INSERT INTO gifi (accno,description) VALUES ('3.B', 'COSTI DELLA PRODUZIONE'); +INSERT INTO gifi (accno,description) VALUES ('3.B.6', 'acquisti materie prime, sussidiarie, di consumo e di merci'); +INSERT INTO gifi (accno,description) VALUES ('3.B.7', 'spese per prestazione di servizi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.8', 'spese per godimento di beni di terzi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9', 'costi del personale'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.a', 'salari e stipendi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.b', 'oneri sociali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.c', 'accantonamento al TFRL'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.d', 'accantonamento per trattamento di quiescenza e simili'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.e', 'altri costi del personale'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10', 'ammortamenti e svalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.a', 'ammortamento delle immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.b', 'ammortamento delle immobilizzazioni materiali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.c', 'altre svalutazioni delle immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.d', 'svalutazioni dell\'attivo circolante e delle disponibilita\' liquide'); +INSERT INTO gifi (accno,description) VALUES ('3.B.11', 'variazioni rimanenze materie prime, sussidiarie, di consumo e merci'); +INSERT INTO gifi (accno,description) VALUES ('3.B.12', 'accantonamento per rischi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.13', 'altri accantonamenti'); +INSERT INTO gifi (accno,description) VALUES ('3.B.14', 'oneri diversi di gestione'); +INSERT INTO gifi (accno,description) VALUES ('3.C', 'PROVENTI E ONERI FINANZIARI'); +INSERT INTO gifi (accno,description) VALUES ('3.C.15', 'proventi da partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16', 'altri proventi finanziari'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.a', 'proventi da crediti iscritti nelle immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.b', 'proventi da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.c', 'proventi da titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.d', 'proventi diversi dai precedenti'); +INSERT INTO gifi (accno,description) VALUES ('3.C.17', 'Interessi e altri oneri finanziari'); +INSERT INTO gifi (accno,description) VALUES ('3.D', 'RETTIFICHE DI VALORE DI ATTIVITA\' FINANZIARIE'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18', 'rivalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.a', 'rettifiche di partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.b', 'rettifiche di immobilizzazioni finanziarie che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.c', 'rettifiche da titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19', 'svalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.a', 'svalutazioni di partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.b', 'svalutazioni di immobilizzazioni finanziarie che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.c', 'svalutazioni di titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.E', 'PROVENTI E ONERI STRAORDINARI'); +INSERT INTO gifi (accno,description) VALUES ('3.E.20', 'proventi straordinari'); +INSERT INTO gifi (accno,description) VALUES ('3.E.21', 'oneri straordinari'); +INSERT INTO gifi (accno,description) VALUES ('3.E.22', 'Imposte sul reddito dell\'esercizio'); +INSERT INTO gifi (accno,description) VALUES ('3.E.26', 'Utile o perdita di esercizio'); + +commit; diff --git a/sql/coa/lv/chart/General.sql b/sql/coa/lv/chart/General.sql new file mode 100755 index 00000000..0fef5ecb --- /dev/null +++ b/sql/coa/lv/chart/General.sql @@ -0,0 +1,267 @@ +begin; +-- Latvian COA +-- prepared by Kaspars Melkis <info@isolis.lv> +-- Sept. 14, 2003 +-- checked and edited Sept. 20, 2003, D. Simader +-- +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1','Ilgtermiòa ieguldîjumi','H','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2','Apgrozâmie lîdzekïi','H','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('11','Nemateriâlie ieguldîjumi','H','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('12','Pamatlîdzekïi','H','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1210','Zemes gabali, çkas, bûves, ilggadîgie stâdîjumi un citi nekustamâ îpaðuma objekti','A','A','IC',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1290','Pamatlîdzekïu nolietojums (pasîvâ)','A','A','IC',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('13','Ilgtermiòa finansu ieguldîjumi','H','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('21','Krâjumi','H','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2130','Gatavâs preces pârdoðanai','A','A','IC',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2310','Norçíini ar pircçjiem un pasûtîtâjiem','A','L','AP',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('23','Norçíini par prasîbâm (ar debitoriem)','H','I','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2350','Norçíini ar citiem debitoriem','A','A','AR_amount',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('26','Naudas lîdzekïi','H','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2610','Kase','A','A','AR_paid:AP_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1380','Aizdevumi uzòçmuma dalîbniekiem un valdei','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1310','Lîdzdalîba meitas uzòçmumu kapitâlâ','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1340','Aizdevumi saistîtajiem uzòçmumiem','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1350','Pârçjie vçrtspapîri','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5','Kreditori','H','L','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1370','Paðu akcijas un daïas','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2210','Pieauguðie produktîvie lopi','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3350','Statûtos paredzçtâs rezerves','A','Q','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2220','Jaunlopi un sîkie dzîvnieki','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2320','Par piegâdçm un pasûtîjumiem saòemtie vekseïi','A','A','IC',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2140','Nepabeigtie pasûtîjumi','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2370','Îstermiòa aizdevumi sabiedrîbâm dalîbniekiem un vadîbai','A','A','AP_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1360','Pârçjie aizdevumi','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2120','Nepabeigtie raþojumi','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2330','Meitas uzòçmumu parâdi','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2340','Saistîto uzòçmumu parâdi','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2380','Norçíini par prasîbâm pret personâlu un îstermiòa aizdevumi personâlam','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2410','Nâkamo periodu izdevumi','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2420','Akciju emisijas nocenojums (disagio)','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('25','Vçrtspapîri apgrozâmo lîdzekïu sastâvâ un îstermiòa lîdzdalîba kapitâlos','H','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2510','Meitas uzòçmuma akcijas un daïas ','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2520','Saistîto uzòçmuma akcijas un daïas ','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2530','Paðu uzòçmuma akcijas un daïas ','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2540','Pârçjie vçrtspapîri un lîdzdalîba kapitâlos','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2640','Akreditîvi, èeki un îpaðu norçíina formu konti','A','A','AR_paid:AP_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2650','Citi konti bankâs','A','A','AR_paid:AP_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2670','Pârçjie naudas lîdzekïi','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3','Paðu kapitâls','H','Q','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3130','Ilgtermiòa ieguldîjuma pârvçrtçðanas rezerve','A','Q','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3120','Akciju emisijas uzcenojums (agio)','A','Q','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('32','Privâtkonti','H','Q','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3210','Privâtiem nolûkiem izòemtie lîdzekïi','A','Q','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('33','Rezerves ','H','Q','',''); 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+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1180','Avansa maksâjumi par nemateriâliem aktîviem','A','A','IC',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1190','Nemateriâlo ieguldîjumu vçrtîbas norakstîtâ daïa (pasîvâ)','A','A','IC',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('22','Produktîvie un darba dzîvnieki','H','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2230','Darba lopi','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2290','Darba lopu norakstîtâ vçrtîba (pasîvâ)','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2360','Norçíini par parakstîtâ sabiedrîbas kapitâlâ neiemaksâtâm summâm','A','A','AR_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('24','Nâkamo periodu izdevumi','H','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2620','Norçíinu konti bankâ','A','A','AR_paid:AP_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3110','Pamatkapitâls vai lîdzdalîbas kapitâls','A','Q','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('55','Norçíini ar uzòçmumiem, dalîbniekiem un personâlu','H','L','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('56','Norçíini par darba samaksu un ieturçjumiem (izòemot nodokïus)','H','L','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5610','Norçíini par darba algu','A','E','AP_amount',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5620','Norçíini par ieturçjumiem no darba algas (izòemot nodokïus)','A','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5820','Norçíini par iepriekðçjo gadu neizmaksâtajâm dividendçm','A','L','AP_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5810','Norçíini par pârskata gada dividendçm','A','L','AP_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5910','Nâkamo periodu ieòçmumi','A','I','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6','Ieòçmumi no uzòçmuma saimnieciskâs darbîbas','H','I','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6210','Ar nodokïiem neapliekamie pârdoðanas ieòçmumi','A','I','AR_amount:IC_income',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6430','Pieðíirtie rabati un citas tirdzniecîbas atlaides','A','I','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6910','Dzîvokïu saimniecîbas ieòçmumi','A','I','AR_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7180','Pârçjie materiâlie izdevumi (nodoklis par dabas resursu izmantoðanu, celmu nauda u.c.)','A','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7240','Pârçjâs personâla izmaksas','A','E','AP_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7220','Pârvaldes personâla un administratîvâ personâla algas','A','E','AP_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7420','Pamatlîdzekïu nolietojums','A','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7570','Komandçjuma izdevumi','A','E','AP_paid',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7930','Sadzîves pakalpojumu izdevumi','A','E','IC_expense',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7960','Medicîniskâs apkalpoðanas izdevumi','A','E','IC_expense',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7970','Kultûras un sporta iestâþu un pasâkumu izdevumi','A','E','IC_expense',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8140','Ziedojumi un citi tiem pielîdzinâmi ieòçmumi','A','I','IC_income',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8250','Zaudçjumi no valûtu kursa pazeminâðanâs','A','E','IC_expense',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7980','Pârçjie sociâlâs infrastruktûras uzturçðanas izdevumi','A','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('87','Peïòas izlietojums (bez nodokïiem)','H','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('88','Nodoïi no peïòas un citi saimnieciskâs darbîbas izdevumos neiekïaujamie nodokïi','H','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1110','Pçtniecîbas un uzòçmuma attîstîbas izmaksas','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1120','Koncesijas, patenti, licences, tirdzniecîbas zîmes un lîdzîgas tiesîbas; datoru programmas','A','A','IC',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1230','Pârçjie pamatlîdzekïi un inventârs','A','A','IC',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5710','Norçíini par peïòas nodokli','A','L','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2390','Pârmaksâtie nodokïi, iepriekð samaksâtie nodokïi','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4210','Uzkrâjumi paredzamiem nodokïiem','A','L','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5720','Norçíini par citiem nodokïiem, nodevâm un maksâjumiem budþetam','A','L','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7310','Sociâlais nodoklis','A','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8710','Peïòas izlietojums','A','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8830','Nodoklis par zemi','A','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8840','Citi saimnieciskâs darbîbas izmaksâs neiekïaujamie nodokïi','A','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8820','Nodoklis par dabas resursu izmantoðanu no peïòas maksâjamâ daïâ','A','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8810','Nodoklis no peïòas','A','E','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1330','Lîdzdalîbas saistîto uzòçmumu kapitâlâ','A','A','',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2354','PVN samaksâts 18%','A','E','AP_tax:IC_taxpart:IC_taxservice',''); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2352','PVN ieòemtais 18%','A','L','AR_tax:IC_taxpart:IC_taxservice',''); +-- +INSERT INTO tax (chart_id,rate,taxnumber) VALUES ((SELECT id FROM chart where accno = '2352'),'0.18',''); +INSERT INTO tax (chart_id,rate,taxnumber) VALUES ((SELECT id FROM chart where accno = '2354'),'0.18',''); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1230')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '6010')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '7110')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '8170')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '8270')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'LVL'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); + +commit; diff --git a/sql/coa/no/chart/General.sql b/sql/coa/no/chart/General.sql new file mode 100755 index 00000000..14a57af0 --- /dev/null +++ b/sql/coa/no/chart/General.sql @@ -0,0 +1,311 @@ +begin; +-- Default chart of accounts +-- charset: ISO-8859-1 +-- http://www.nif.idrett.no/ftp/Lover/doc/kontoplan.htm +-- http://www.legemiddelverket.no/rundskriv/frahtil/1999/ik-1499.htm +-- sample only +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10', 'Immaterielle eiendeler', 'H', '', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000', 'Forskning og utvikling', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1030', 'Patenter', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1040', 'Lisenser', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1050', 'Varemerker', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060', 'Andre rettigheter', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1070', 'Utsatt skattefordel', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1080', 'Goodwill', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11', 'Varige driftsmidler', 'H', '', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100', 'Bygninger', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1120', 'Bygningsmessige anlegg', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1140', 'Jord- og skogbrukseiendommer', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1150', 'Tomter og andre grunnarealer', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12', 'Transportmidler, inventar, maskiner o.l.', 'H', '', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200', 'Maskiner og anlegg', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1210', 'Maskiner og anlegg under utførelse', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1230', 'Biler', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1240', 'Andre transportmidler', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1250', 'Inventar', 'A','', 'A', 'IC'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1260', 'Fast bygningsinventar med annen avskrivning', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1270', 'Verktøy mv.', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1280', 'Kontormaskiner', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13', 'Finansielle anleggsmidler', 'H', '', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300', 'Investeringer i datterselskaper', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1350', 'Investeringer i aksjer og andeler', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1360', 'Obligasjoner', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1370', 'Fordringer på eiere, styremedlemmer mv.', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1380', 'Fordringer på ansatte', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) +values ('1390', 'Andre langsiktige fordringer', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) +values ('14', 'Varer', 'H', '', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400', 'Råvarer og innkjøpte halvfabrikata', 'A','', 'A', 'IC'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420', 'Varer under tilvirkning', 'A','', 'A', 'IC'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1440', 'Ferdige egentilvirkede varer', 'A','', 'A', 'IC'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1460', 'Innkjøpte varer for videresalg', 'A','', 'A', 'IC'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1480', 'Forskuddsbetaling til leverandører', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('15', 'Fordringer', 'H', '', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500', 'Kundefordringer', 'A','', 'A', 'AR'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520', 'Andre kortsiktige fordringer', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530', 'Opptjente, ikke fakturerte driftsinntekter', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1570', 'Andre kortsiktige fordringer', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1580', 'Avsetning tap på fordringer', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('17', 'Andre fordringer', 'H', '', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1700', 'Forskuddsbetalt leie', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1710', 'Forskuddsbetalt rente', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1720', 'Forskuddsbetalt lønn', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1750', 'Påløpte leieinntekter', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1760', 'Påløpte renteinntekter', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1780', 'Krav på innbetaling av selskapskapital', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('18', 'Investeringer', 'H', '', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800', 'Aksjer & andeler i foretak i samme kons.', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1810', 'Markesdbaserte aksjer', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820', 'Andre aksjer', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1830', 'Markedsbaserte obligasjoner', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840', 'Andre obligasjoner', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1850', 'Markedsbaserte sertifikater', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1860', 'Andre sertifikater', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1880', 'Andre finansielle instrumenter', 'A','', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19', 'Bankinnskudd, kontanter o.l.', 'H', '', 'A', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1900', 'Kontanter', 'A','', 'A', 'AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1910', 'Kasse', 'A','', 'A', 'AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1920', 'Bankinnskudd', 'A','', 'A', 'AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1950', 'Bankinnskudd for skattetrekk', 'A','', 'A', 'AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('20', 'Egenkapital', 'H', '', 'Q', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('200', 'Innskutt egenkapital', 'H', '', 'Q', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000', 'Aksjekapital', 'A','', 'Q', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010', 'Egne aksjer', 'A','', 'Q', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2020', 'Overkursfond', 'A','', 'Q', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('204', 'Opptj. egenkapital', 'H', '', 'Q', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2040', 'Fond for vurderingsforskjeller', 'A','', 'Q', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2050', 'Annen egenkapital', 'A','', 'Q', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2080', 'Udisponert overskudd', 'A','', 'Q', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2090', 'Udekket tap', 'A','', 'Q', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('210', 'Avsetninger for forpliktelser', 'H', '', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100', 'Pensjonsforpliktelser', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2120', 'Utsatt skatt', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2140', 'Avsetn. for garanti- & serviceforpl.', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2180', 'Andre avsetninger for forpiktelser', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220', 'Annen langsiktig gjeld', 'H', '', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2200', 'Konvertible lån', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210', 'Obligsjonslån', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2220', 'Gjeld til kredittinstitusjoner', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2240', 'Pantelån', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2260', 'Gjeld til selskap i samme konsern', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2270', 'Andre valutalån', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('230', 'Kortsiktig gjeld', 'H', '', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2300', 'Konvertible lån', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320', 'Sertifikatlån', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2340', 'Andre valutalån', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2360', 'Byggelån', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2380', 'Kassakreditt', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2400', 'Leverandørgjeld', 'A','', 'L', 'AP'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2500', 'Avsatt betalbar skatt', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2510', 'Skattebetaling', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600', 'Skattetrekk', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620', 'Påleggstrekk', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2630', 'Bidragstrekk', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2640', 'Trygdetrekk', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2650', 'Forsikringstrekk', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2660', 'Fagforeningstrekk', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2690', 'Andre trekk', 'A','', 'L', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2710', 'Utgående 24% mva', 'A','', 'L', 'AR_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2715', 'Utgående 12% mva', 'A','', 'L', 'AR_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2717', 'Beregnet avgift utlandet', 'A','', 'L', ''); 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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7820', 'Innkommet på tidligere nedskrevne fordri', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7830', 'Tap på fordringer', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7850', 'Tap pga. brannskade', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7860', 'Tap på kontrakter', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7900', 'Beholdningsendring anlegg under utførels', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7990', 'Andre driftskostnader', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8', 'Finansinntekter og -kostnader, skatter, m.m.', 'H', '', 'I', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8000', 'Inntekter på investeringer i datterselskap', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8040', 'Renteinntekter, skattefrie', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8050', 'Annen renteinntekt', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8060', 'Purregebyr, kunder', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8070', 'Renteinntekter, kunder', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8080', 'Agio gevinst', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8090', 'Andre finansinntekter', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100', 'Verdired. av markedsbas.finans. omløps.', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110', 'Nedskrivn. av andre finansielle omløps.', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8120', 'Nedskrivning av finansielle anleggsmidl.', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8140', 'Rentekostnader, ikke fradragsberettigede', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8150', 'Annen rentekostnad', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8160', 'Purregebyr. leverandør', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8180', 'Agio tap', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8300', 'Betalbar skatt', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8320', 'Utsatt skatt', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8350', 'Skattekostnad', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8600', 'Betalbar skatt', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8620', 'Utsatt skatt', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880', 'Fond for vurderingsforskjeller', 'H', '', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8800', 'Årsresultat', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8900', 'Overføringer fond for vurderingsforskjel', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('892', 'Utbytte', 'H', '', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8920', 'Avsatt utbytte/renter på grunnfondsbevis', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893', 'Konsernbidrag', 'H', '', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8930', 'Konsernbidrag', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('891', 'Annen egenkapital', 'H', '', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8910', 'Overføringer felleseid andelskapital for', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8940', 'Aksjonærbidrag', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8950', 'Fondsemisjon', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8960', 'Overføringer annen egenkapital', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8980', 'Avsatt til fri egenkapital', 'A','', 'E', ''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8990', 'Udekket tap', 'A','', 'E', ''); +-- +insert into tax (chart_id,rate) values ((select id from chart where accno = '2710'),0.24); +insert into tax (chart_id,rate) values ((select id from chart where accno = '2715'),0.12); +insert into tax (chart_id,rate) values ((select id from chart where accno = '2720'),0.24); +insert into tax (chart_id,rate) values ((select id from chart where accno = '2725'),0.12); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1250')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '3010')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '4010')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '8080')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '8180')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'NOK:EUR:USD'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +commit; diff --git a/sql/coa/py/chart/General.sql b/sql/coa/py/chart/General.sql new file mode 100755 index 00000000..899991aa --- /dev/null +++ b/sql/coa/py/chart/General.sql @@ -0,0 +1,268 @@ +begin; +-- +-- LedgerSMB Sample COA - Paraguay +-- Version: 2.4.6 +-- Submitted by: Mario L. Epp +-- Date: 2005-01-03 +-- +-- +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.000','ACTIVO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.100','ACTIVO CORRIENTE','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.110','DISPONIBLE','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.111','Caja','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.111.01','Recaudaciones a depositar','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.111.02','Fondo fijo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.111.03','Valores a depositar','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.111.04','Monedas extranjeras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.112','Bancos','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.112.01','Cuenta Corriente','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.112.02','Caja de Ahorro','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120','VALORES NEGOCIABLES / INVERSIONES TRANSITORIAS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.01','Títulos y acciones','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.02','Títulos públicos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.03','Depósito a plazo fijo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.04','Previsión fluctuaciones y desvalorizaciones (regularizadora)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.130','CRÉDITOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.131','Créditos por ventas','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.132','Otros créditos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.140','BIENES DE CAMBIO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.141','Mercaderías de reventa','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.142','Mercaderías en proceso de producción','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.150','OTROS ACTIVOS CORRIENTES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.151','Muestras y otros materiales de propaganda','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.152','Combustibles','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.153','Repuestos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.154','Embalajes y envases','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.155','Materiales de oficina','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.156','Materiales diversos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.200','REALIZABLE A LARGO PLAZO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.210','INVERSIONES PERMANENTES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.211','Títulos públicos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.212','Debenturas','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.213','Inversiones en otras empresas','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.214','Previsión fluctuaciones y desvalorzaciones','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.220','CRÉDITOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.221','Créditos por ventas','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.222','Otros créditos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.300','ACTIVO FIJO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.310','MUEBLES, ÚTILES Y ENSERES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.311','MUEBLES Y EQUIPOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.311.01','Muebles y equipos - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.311.02','Muebles y equipos - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.311.03','Muebles y equipos - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.311.04','Muebles y equipos - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312','ÚTILES Y ENSERES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.01','Útiles y enseres - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.02','Útiles y enseres - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.03','Útiles y enseres - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.04','Útiles y enseres - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.320','MAQUINARIAS, HERRAMIENTAS Y EQUIPOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.321','MAQUINARIAS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.321.01','Maquinarias - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.321.02','Maquinarias - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.321.03','Maquinarias - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.321.04','Maquinarias - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.322','HERRAMIENTAS Y EQUIPOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.322.01','Herramientas y Equipos - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.322.02','Herramientas y Equipos - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.322.03','Herramientas y Equipos - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.322.04','Herramientas y Equipos - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323','EQUIPOS INFORMÁTICOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.01','Equipos informáticos - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.02','Equipos informáticos - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.03','Equipos informáticos - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.04','Equipos informáticos - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.330','TRANSPORTE TERRESTRE','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.331','AUTOS, CAMIONETAS, CAMIONES O ACOPLADOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.331.01','Autos, camionetas, camiones o acoplados - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.331.02','Autos, camionetas, camiones o acoplados - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.331.03','Autos, camionetas, camiones o acoplados - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.331.04','Autos, camionetas, camiones o acoplados - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.332','MOTOCICLETAS, TRICICLOS Y BICICLETAS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.332.01','Motocicletas, triciclos y bicicletas - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.332.02','Motocicletas, triciclos y bicicletas - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.332.03','Motocicletas, triciclos y bicicletas - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.332.04','Motocicletas, triciclos y bicicletas - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.333','BIENES PARA TRANSPORTE TERRESTRE','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.333.01','Bienes para transporte terrestre - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.333.02','Bienes para transporte terrestre - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.333.03','Bienes para transporte terrestre - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.333.04','Bienes para transporte terrestre - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.340','TRANSPORTE AÉREO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.341','AVIONES Y MATERIAL DE VUELO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.341.01','Aviones y material de vuelo - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.341.02','Aviones y material de vuelo - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.341.03','Aviones y material de vuelo - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.341.04','Aviones y material de vuelo - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.342','INSTALACIONES DE TIERRA','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.342.01','Instalaciones de tierra - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.342.02','Instalaciones de tierra - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.342.03','Instalaciones de tierra - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.342.04','Instalaciones de tierra - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.350','TRANSPORTE MARÍTIMO Y FLUVIAL','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.351','EMBARCACIONES EN GENERAL','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.351.01','Embarcaciones en general - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.351.02','Embarcaciones en general - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.351.03','Embarcaciones en general - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.351.04','Embarcaciones en general - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352','CANOAS, BOTES Y DEMÁS BIENES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.01','Canoas, botes y demás bienes - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.02','Canoas, botes y demás bienes - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.03','Canoas, botes y demás bienes - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.04','Canoas, botes y demás bienes - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.360','TRANSPORTE FERROVIARIO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.361','MATERIALES RODANTES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.361.01','Materiales rodantes - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.361.02','Materiales rodantes - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.361.03','Materiales rodantes - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.361.04','Materiales rodantes - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362','VÍAS Y DEMÁS BIENES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.01','Vías y demás bienes - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.02','Vías y demás bienes - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.03','Vías y demás bienes - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.04','Vías y demás bienes - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.370','INMUEBLES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.371','CONSTRUCCIONES EN INMUEBLES URBANOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.371.01','Construcciones en inmuebles urbanos - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.371.02','Construcciones en inmuebles urbanos - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.371.03','Construcciones en inmuebles urbanos - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.371.04','Construcciones en inmuebles urbanos - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.372','CONSTRUCCIONES EN INMUEBLES RURALES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.372.01','Construcciones en inmuebles rurales - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.372.02','Construcciones en inmuebles rurales - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.372.03','Construcciones en inmuebles rurales - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.372.04','Construcciones en inmuebles rurales - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.373','CONSTRUCCIONES EN INMUEBLES AJENOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.373.01','Construcciones en inmuebles ajenos - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.373.02','Construcciones en inmuebles ajenos - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.373.03','Construcciones en inmuebles ajenos - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.373.04','Construcciones en inmuebles ajenos - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.381','RESTANTES BIENES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.381.01','Restantes bienes - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.381.02','Restantes bienes - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.381.03','Restantes bienes - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.381.04','Restantes bienes - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.390','BIENES INTANGIBLES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.391','Llave de negocio','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.392','Marcas registradas','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.393','Concesiones','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.394','Patente de invención','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.395','Gastos de constitución y organización','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.396','Gastos de reorganización','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.397','Gastos de proyectos de inversión','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.398','Gastos de desarrollo e investigación','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.399','(Amortizaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.000','PASIVO','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.100','CIRCULANTE','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.110','DEUDAS','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.111','Acreedores por compras','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.112','Deudas bancarias y financieras','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.113','Otras deudas','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.150','PROVISIONES','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.151','IVA a pagar','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.200','EXIGIBLE A LARGO PLAZO','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.210','DEUDAS','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.211','Acreedores por compras','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.212','Deudas bancarias y financieras','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.213','Otras deudas','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.220','PREVISIONES','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.221','Previsición para indemnización por despidos','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.222','Previsición para indemnización por accidente','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.000','PATRIMONIO NETO','H','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.100','CAPITAL','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.200','RESERVAS','H','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.210','Reserva legal','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.220','Reserva de revalúo','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.230','Prima de emisión','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.240','Reserva estatutaria','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.300','RESULTADOS','H','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.310','Resultados acumulados','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.320','Resultados del ejercicio','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.000','INGRESOS','H','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.100','INGRESOS OPERATIVOS','H','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.110','Venta de mercadrías','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.120','Venta de servicios','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.130','Otros ingresos operativos','H','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.130.01','Intereses ganados','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.130.02','Descuentos obtenidos','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.130.03','Comisiones obtenidas','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.200','INGRESOS NO OPERATIVOS','H','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.210','Utilidad en venta de bienes de uso','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.220','Alquileres ganados','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.230','Incobrables recuperados','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.240','Utilidad en venta de bienes intangibles','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.250','Utilidades varias','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.300','INGRESOS EXTRAORDINARIOS','H','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.310','Utilidad en venta de bienes de uso','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.320','Donaciones y premios','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.330','Premios','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.340','Diferencias de cambios positivos','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.000','EGRESOS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.100','EGRESOS OPERATIVOS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110','COSTO DE MERCADERÍAS VENDIDAS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110.01','Costo de ventas sección 1','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110.20','Costo de ventas producto 1','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110.40','Costo de ventas diversas','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110.60','Costo de ventas productos elaborados','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.120','COSTO DE SERVICIOS VENDIDOS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.120.01','Costo de servicios','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130','GASTOS DE VENTAS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130.01','Comisiones sobre ventas','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130.02','Publicidad y propaganda','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130.03','Gastos de viajes','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130.04','Gastos de exportación','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130.05','Otros gastos de ventas','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140','GASTOS DE ADMINISTRACIÓN','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.01','Aguinaldos','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.02','Alquileres pagados','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.03','Depreciación bienes de uso','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.04','Depreciación bienes intangibles','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.05','Bonificación familiar','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.06','Créditos incobrables','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.07','Aporte patronal sobre salarios','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.08','Fletes y acarreos','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.09','Luz, teléfono y agua','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.10','Impuestos, tasas y contribuciones','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.11','Seguros','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.12','Gastos de útiles e impresos','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.13','Sueldos y jornales','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.14','Remuneración personal superior','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.15','Honorarios profesionales','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.16','Gastos de representación','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.17','Gastos de cobranza','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.18','Gastos judiciales','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.19','Otros gastos de administración','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.150','GASTOS FINANCIEROS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.150.01','Intereses pagados','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.150.02','Gastos bancarios','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.150.03','Otros gastos financieros','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.200','EGRESOS NO OPERATIVOS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.210','Bajas bienes de uso','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.220','Gastos inmuebles alquileres','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.230','Pérdidas en ventas bienes de uso','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.240','Otros resultados negativos no operativos','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.300','EGRESOS EXTRAORDINARIOS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.310','Pérdidas en ventas bienes de uso','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.320','Donaciones y contribuciones negativas','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.330','Indemnizaciones a terceros','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.340','Diferencias de cambios negativos','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.350','Otros resultados negativos extraordinarios','A','E','',''); +-- +INSERT INTO tax (chart_id,rate) VALUES ((select id from chart where accno = '2.151'),'0.1'); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', +(select id from chart where accno = '1.141')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4.110')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '5.110.01')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '4.340')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '5.340')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'PYG:USD:EUR'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +commit; diff --git a/sql/coa/py/gifi/General.sql b/sql/coa/py/gifi/General.sql new file mode 100755 index 00000000..395c362b --- /dev/null +++ b/sql/coa/py/gifi/General.sql @@ -0,0 +1,110 @@ +begin; +-- Paraguay GIFI +-- Plan de Cuentas Fiscal para Paraguay +-- +INSERT INTO gifi (accno,description) VALUES ('1','ACTIVOS'); +INSERT INTO gifi (accno,description) VALUES ('1-01','ACTIVO CORRIENTE'); +INSERT INTO gifi (accno,description) VALUES ('1-01-01','DISPONIBILIDADES'); +INSERT INTO gifi (accno,description) VALUES ('1-01-01-01','Caja'); +INSERT INTO gifi (accno,description) VALUES ('1-01-01-02','Recaudaciones a Depositar'); +INSERT INTO gifi (accno,description) VALUES ('1-01-01-03','Bancos'); +INSERT INTO gifi (accno,description) VALUES ('1-01-01-04','Otros valores'); +INSERT INTO gifi (accno,description) VALUES ('1-01-02','INVERSIONES TEMPORARIAS'); +INSERT INTO gifi (accno,description) VALUES ('1-01-02-01','Valores'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03','CRÉDITOS'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03-01','Clientes'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03-10','Menos: Previsión para incobrables'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03-11','Deudores varios'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03-12','Documentos / Cuentas a cobrar a Directores y Funcionarios'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03-13','Intereses a vencer'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03-14','Tarjetas de Créditos'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03-20','Menos: Previsión para Incobrables'); +INSERT INTO gifi (accno,description) VALUES ('1-01-10','INVENTARIOS'); +INSERT INTO gifi (accno,description) VALUES ('1-01-10-01','Mercaderías - Productos Terminados'); +INSERT INTO gifi (accno,description) VALUES ('1-01-10-02','Productos en proceso'); +INSERT INTO gifi (accno,description) VALUES ('1-01-10-03','Materias primas - Materiales'); +INSERT INTO gifi (accno,description) VALUES ('1-01-10-04','Menos: Previsión por Obsolencia'); +INSERT INTO gifi (accno,description) VALUES ('1-01-15','ANTICIPOS'); +INSERT INTO gifi (accno,description) VALUES ('1-01-15-01','Importaciones en curso'); +INSERT INTO gifi (accno,description) VALUES ('1-01-15-02','Proveedores'); +INSERT INTO gifi (accno,description) VALUES ('1-01-20','OTROS ACTIVOS'); +INSERT INTO gifi (accno,description) VALUES ('1-01-20-01','Gastos no devengados'); +INSERT INTO gifi (accno,description) VALUES ('1-02','ACTIVO NO CORRIENTE'); +INSERT INTO gifi (accno,description) VALUES ('1-02-01','CRÉDITOS'); +INSERT INTO gifi (accno,description) VALUES ('1-02-01-01','Fondos con destino especial'); +INSERT INTO gifi (accno,description) VALUES ('1-02-01-02','Documentos / Cuentas a cobrar a Directores y Funcionarios'); +INSERT INTO gifi (accno,description) VALUES ('1-02-01-03','Documentos por cobrar'); +INSERT INTO gifi (accno,description) VALUES ('1-02-01-04','Deudores varios'); +INSERT INTO gifi (accno,description) VALUES ('1-02-01-05','Créditos en Gestión de Cobro'); +INSERT INTO gifi (accno,description) VALUES ('1-02-01-06','Menos: Previsiones para incobrables'); +INSERT INTO gifi (accno,description) VALUES ('1-02-10','PROPIEDAD, PLANTA Y EQUIPO'); +INSERT INTO gifi (accno,description) VALUES ('1-02-10-01','Bienes en operación'); +INSERT INTO gifi (accno,description) VALUES ('1-02-10-02','Depreciación acumulada'); +INSERT INTO gifi (accno,description) VALUES ('1-02-10-03','Bienes fuera de operación'); +INSERT INTO gifi (accno,description) VALUES ('1-02-20','ACTIVOS INTANGIBLES'); +INSERT INTO gifi (accno,description) VALUES ('1-02-20-01','Licencia de manufactura'); +INSERT INTO gifi (accno,description) VALUES ('1-02-20-02','Marcas'); +INSERT INTO gifi (accno,description) VALUES ('1-02-20-03','Gastos de desarrollo'); +INSERT INTO gifi (accno,description) VALUES ('1-02-20-04','Amortización Acumulada'); +INSERT INTO gifi (accno,description) VALUES ('2','PASIVOS Y PATRIMONIO NETO'); +INSERT INTO gifi (accno,description) VALUES ('2-01','PASIVO CORRIENTE'); +INSERT INTO gifi (accno,description) VALUES ('2-01-01','CUENTAS A PAGAR'); +INSERT INTO gifi (accno,description) VALUES ('2-01-01-01','Proveedores Locales'); +INSERT INTO gifi (accno,description) VALUES ('2-01-01-02','Proveedores del Exterior'); +INSERT INTO gifi (accno,description) VALUES ('2-01-01-03','Intereses a Vencer'); +INSERT INTO gifi (accno,description) VALUES ('2-01-01-04','Acreedores varios'); +INSERT INTO gifi (accno,description) VALUES ('2-01-05','PRÉSTAMOS FINANCIEROS'); +INSERT INTO gifi (accno,description) VALUES ('2-01-05-01','Sobregiros en cuenta corriente'); +INSERT INTO gifi (accno,description) VALUES ('2-01-05-02','Documentos a pagar'); +INSERT INTO gifi (accno,description) VALUES ('2-01-05-03','Porción circulante de préstamos a largo plazo'); +INSERT INTO gifi (accno,description) VALUES ('2-01-05-04','Intereses a devengar'); +INSERT INTO gifi (accno,description) VALUES ('2-01-10','PROVISIONES'); +INSERT INTO gifi (accno,description) VALUES ('2-01-10-01','Impuesto a la Renta a pagar'); +INSERT INTO gifi (accno,description) VALUES ('2-01-10-02','IVA a pagar'); +INSERT INTO gifi (accno,description) VALUES ('2-01-10-03','Retenciones de Impuestos'); +INSERT INTO gifi (accno,description) VALUES ('2-01-10-04','Para pago de planes de beneficios para empleados'); +INSERT INTO gifi (accno,description) VALUES ('2-01-10-05','Aportes y Retenciones a Pagar'); +INSERT INTO gifi (accno,description) VALUES ('2-01-10-06','Gastos Acumulados a Pagar'); +INSERT INTO gifi (accno,description) VALUES ('2-01-20','OTROS PASIVOS'); +INSERT INTO gifi (accno,description) VALUES ('2-01-20-01','Préstamos de Terceros'); +INSERT INTO gifi (accno,description) VALUES ('2-01-20-02','Anticipo de Clientes'); +INSERT INTO gifi (accno,description) VALUES ('2-01-40','GANANCIAS DIFERIDAS'); +INSERT INTO gifi (accno,description) VALUES ('2-01-40-01','Ingresos no realizados'); +INSERT INTO gifi (accno,description) VALUES ('2-01-40-02','Costos y gastos aplicables a los ingresos no realizables'); +INSERT INTO gifi (accno,description) VALUES ('2-02','PASIVOS NO CORRIENTES'); +INSERT INTO gifi (accno,description) VALUES ('2-02-01','PRÉSTAMOS FINANCIEROS'); +INSERT INTO gifi (accno,description) VALUES ('2-02-01-01','Préstamos en Bancos'); +INSERT INTO gifi (accno,description) VALUES ('2-02-05','PREVISIONES'); +INSERT INTO gifi (accno,description) VALUES ('2-02-05-01','Previsión para indemnización'); +INSERT INTO gifi (accno,description) VALUES ('2-02-05-02','Otras Contingencias'); +INSERT INTO gifi (accno,description) VALUES ('2-03','PATRIMONIO NETO'); +INSERT INTO gifi (accno,description) VALUES ('2-03-01','CAPITAL'); +INSERT INTO gifi (accno,description) VALUES ('2-03-01-01','Capital suscripto'); +INSERT INTO gifi (accno,description) VALUES ('2-03-01-02','Capital a integrar'); +INSERT INTO gifi (accno,description) VALUES ('2-03-01-03','Capital realizado'); +INSERT INTO gifi (accno,description) VALUES ('2-03-02','RESERVAS'); +INSERT INTO gifi (accno,description) VALUES ('2-03-02-01','Reserva Legal'); +INSERT INTO gifi (accno,description) VALUES ('2-03-02-02','Reservas facultativas'); +INSERT INTO gifi (accno,description) VALUES ('2-03-02-03','Reserva de revalúo'); +INSERT INTO gifi (accno,description) VALUES ('2-03-03','RESULTADOS'); +INSERT INTO gifi (accno,description) VALUES ('2-03-03-01','Resultados Acumulados'); +INSERT INTO gifi (accno,description) VALUES ('2-03-03-02','Resultado del Ejercicio'); +INSERT INTO gifi (accno,description) VALUES ('3-01','Ventas Netas. Sector Público'); +INSERT INTO gifi (accno,description) VALUES ('3-02','Ventas Netas. Sector Privado'); +INSERT INTO gifi (accno,description) VALUES ('3-10','Más otros ingresos'); +INSERT INTO gifi (accno,description) VALUES ('3-10-01','Intereses ganados'); +INSERT INTO gifi (accno,description) VALUES ('3-10-02','Otros (indicar naturaleza)'); +INSERT INTO gifi (accno,description) VALUES ('3-20','Menos:'); +INSERT INTO gifi (accno,description) VALUES ('3-20-01','Gastos financieros'); +INSERT INTO gifi (accno,description) VALUES ('3-30-01','Ganancias'); +INSERT INTO gifi (accno,description) VALUES ('4-01','Costo de Mercaderías (productos o servicios vendidos'); +INSERT INTO gifi (accno,description) VALUES ('4-10','Menos:'); +INSERT INTO gifi (accno,description) VALUES ('4-11','Gastos operacionales'); +INSERT INTO gifi (accno,description) VALUES ('4-12','Gastos de ventas'); +INSERT INTO gifi (accno,description) VALUES ('4-13','Gastos de administración'); +INSERT INTO gifi (accno,description) VALUES ('4-20','Otros (indicar naturaleza)'); +INSERT INTO gifi (accno,description) VALUES ('4-30','Pérdidas'); +INSERT INTO gifi (accno,description) VALUES ('5-10','Más: (o menos) efectos de los precios cambiantes'); +INSERT INTO gifi (accno,description) VALUES ('5-20','Más: (o menos) ajuste de ejercicios anteriores'); +INSERT INTO gifi (accno,description) VALUES ('5-50','Impuesto a la Renta'); +commit; |