37 files changed, 5906 insertions, 4775 deletions
diff --git a/sql/Austria-chart.sql b/sql/Austria-chart.sql
index d52d3170..f49c3897 100755
--- a/sql/Austria-chart.sql
+++ b/sql/Austria-chart.sql
@@ -1,41 +1,41 @@
--- Kontoplan f�r �sterreich
+-- Kontoplan für Österreich
 -- Ferdinand Gassauer, Tue, 5 Feb 2002
 -- checked and completed, Thu, 7 Feb 2002, Dieter Simader
 --
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0000','AUFWENDUNGEN F�R INGANGSETZEN UND ERWEITERN DES BETRIEBES','H','00','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0000','AUFWENDUNGEN FÜR INGANGSETZEN UND ERWEITERN DES BETRIEBES','H','00','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0010','Firmenwert','A','015','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0100','IMMATERIELLE VERM�GENSGEGENST�NDE','H','01','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0100','IMMATERIELLE VERMÖGENSGEGENSTÄNDE','H','01','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0110','Rechte','A','011','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0200','GRUNDST�CKE','H','02-03','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0210','unbebaute Grundst�cke','A','020','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0220','bebaute Grundst�cke','A','021','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('0229','kum. Abschreibung bebaute Grundst�cke','A','039','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0200','GRUNDSTÜCKE','H','02-03','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0210','unbebaute Grundstücke','A','020','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0220','bebaute Grundstücke','A','021','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('0229','kum. Abschreibung bebaute Grundstücke','A','039','A','','1');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0400','MASCHINEN','H','04-05','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0410','Maschinen','A','041','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('0419','kum. Abschreibung Maschinen','A','069','A','','1');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0500','FAHRZEUGE','H','06','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0510','Fahrzeuge','A','063','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('0519','kum. Abschreibung Fahrzeuge','A','069','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0600','BETRIEBS- UND GESCH�FTSAUSSTATTUNG','H','06','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0620','B�roeinrichtungen','A','066','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('0625','kum. Abschreibung Betriebs- und Gesch�ftsausstattung','A','069','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0600','BETRIEBS- UND GESCHÄFTSAUSSTATTUNG','H','06','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0620','Büroeinrichtungen','A','066','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('0625','kum. Abschreibung Betriebs- und Geschäftsausstattung','A','069','A','','1');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0700','GELEISTETE ANZAHLUNGEN','H','07','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0800','FINANZANLAGEN','H','08-09','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0810','Beteiligungen','A','081','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0820','Wertpapiere','A','080','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100','ROHSTOFFE','H','1','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1120','Vorr�te - Rohstoffe','A','110-119','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1120','Vorräte - Rohstoffe','A','110-119','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','BEZOGENE TEILE','H','1','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1220','Vorr�te - bezogene Teile','A','120-129','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1220','Vorräte - bezogene Teile','A','120-129','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300','HILFS- UND BETRIEBSSTOFFE','H','1','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1320','Hilfsstoffe','A','130-134','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1350','Betriebssstoffe','A','135-139','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400','UNFERTIGE ERZEUGNISSE','H','1','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420','Vorr�te - unfertige Erzeugnisse','A','140-149','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420','Vorräte - unfertige Erzeugnisse','A','140-149','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','FERTIGE ERZEUGNISSE','H','1','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Vorr�te - Hardware','A','150-159','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Vorr�te - Software','A','150-159','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Vorr�te - Ersatzteile','A','150-159','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Vorräte - Hardware','A','150-159','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Vorräte - Software','A','150-159','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Vorräte - Ersatzteile','A','150-159','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1600','WAREN','H','1','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1700','NOCH NICHT ABGERECHNETE LEISTUNGEN','H','1','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','GELEISTETE ANZAHLUNGEN','H','1','A','');
@@ -48,7 +48,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2500','FORDERUNGEN AUS ABGABENVERRECHNUNG','H','2','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2520','sonstige Forderungen aus Abgebenverrechnung','A','25','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','WERTPAPIERE UND ANTEILE','H','2','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Wertpapiere Umlaufverm�gen','A','26','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Wertpapiere Umlaufvermögen','A','26','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2700','KASSABESTAND','H','2','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2701','Kassa','A','27-28','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2800','SCHECKS, GUTHABEN BEI KREDITINSTITUTEN','H','2','A','');
@@ -56,11 +56,11 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2820','Bankguthaben','A','280-288','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100','LANGFRISTIGE VERBINDLICHKEITEN','H','3','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3110','Bank Verbindlichkeiten','A','31','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3120','Kredite von Eigent�mern','A','310','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3120','Kredite von Eigentümern','A','310','L','AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','VERBINDLICHKEITEN AUS LIEFERUNGEN UND LEISTUNGEN','H','33','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3310','Verbindlichkeiten aus Lieferungen und Leistungen','A','330-335','L','AP');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','VERBINDLICHKEITEN FINANZAMT','H','35','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Finanzamt Verrechnung K�rperschaftssteuer','A','350-359','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Finanzamt Verrechnung Körperschaftssteuer','A','350-359','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3520','Finanzamt Verrechnung Umsatzsteuer','A','350-359','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3530','Mehrwertsteuer 0%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3531','Mehrwertsteuer 10%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
@@ -73,10 +73,10 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Verkauf - Software ','A','40-44','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Verkauf - Ersatzteile','A','40-44','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','UMSATZ BERATUNG','H','4','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Erl�se Beratung','A','40-44','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Erl�se Programmierung','A','40-44','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4600','SONSTIGE ERL�SE','H','4','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4630','Frachterl�se','A','46-49','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Erlöse Beratung','A','40-44','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Erlöse Programmierung','A','40-44','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4600','SONSTIGE ERLÖSE','H','4','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4630','Frachterlöse','A','46-49','I','IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','WARENEINSATZ','H','5','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','Wareneinsatz / Hardware','A','500-509','E','AP_amount:IC_cogs');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','Wareneinsatz / Software','A','500-509','E','AP_amount:IC_cogs');
@@ -93,7 +93,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6710','freiwilliger Sozialaufwand','A','660-665','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7000','ABSCHREIBUNGEN','H','7','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7010','Abschreibungen','A','700','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7020','geringwertige Wirtschaftsg�ter','A','701-708','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7020','geringwertige Wirtschaftsgüter','A','701-708','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7100','SONSTIGE STEUERN','H','71','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7110','Ertragssteuern','A','710-719','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7120','Grundsteuern','A','710-719','E','');
@@ -106,30 +106,30 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7411','Lizenzen','A','748-749','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7600','VERWALTUNGSKOSTEN','H','76','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7610','Beratungsaufwand','A','775-776','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7611','B�romaterialien','A','760','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7611','Büromaterialien','A','760','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7615','Werbung und Marketing','A','765-768','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7620','uneinbringliche Forderungen','A','799','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7630','Telephonkosten','A','738-739','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7631','Internetkosten','A','738-739','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7632','Reise- und Repr�sentationsaufwand','A','734-735','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7634','Registrierungsgeb�hren','A','748-749','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7632','Reise- und Repräsentationsaufwand','A','734-735','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7634','Registrierungsgebühren','A','748-749','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7700','VERSICHERUNGEN','H','77-78','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7710','Versicherung','A','770-774','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8000','FINANZERTR�GE UND FINANZAUFWENDUNGEN','H','8','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8020','Bankzinsen und Geb�hren','A','80-83','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','BETEILIGUNGSERTR�GE','H','8','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110','Ertr�ge aus Beteiligungen','A','800-804','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8000','FINANZERTRÄGE UND FINANZAUFWENDUNGEN','H','8','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8020','Bankzinsen und Gebühren','A','80-83','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','BETEILIGUNGSERTRÄGE','H','8','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110','Erträge aus Beteiligungen','A','800-804','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9000','KAPITAL','H','9','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9010','Aktien, Gesch�ftsanteile','A','900-918','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9010','Aktien, Geschäftsanteile','A','900-918','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9020','nicht einbezahltes Kapital','A','919','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9200','KAPITALR�CKLAGEN','H','9','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9210','freie R�cklage','A','920-929','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9200','KAPITALRÜCKLAGEN','H','9','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9210','freie Rücklage','A','920-929','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9300','GEWINN','H','939','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9310','Gewinnvortrag Vorjahr','A','980','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9320','Jahresgewinn','A','985','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9400','R�CKSTELLUNGEN','H','3','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9420','Abfertigungsr�ckstellung','A','300','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9430','Urlaubsr�ckstellung','A','304-309','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9400','RÜCKSTELLUNGEN','H','3','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9420','Abfertigungsrückstellung','A','300','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9430','Urlaubsrückstellung','A','304-309','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9700','EINLAGEN STILLER GESELLSCHAFTER','H','9','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9800','EB,SB,G+V KONTEN','H','9','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4640','Devisengewinne','A','80-83','I','');
diff --git a/sql/Austria-gifi.sql b/sql/Austria-gifi.sql
index 43f213f2..00c4d95a 100755
--- a/sql/Austria-gifi.sql
+++ b/sql/Austria-gifi.sql
@@ -1,33 +1,33 @@
--- �sterreichischer Einheitskontenrahmen / Kontenplan (�SV �sterreichischer Steuerverein)
+-- Österreichischer Einheitskontenrahmen / Kontenplan (ÖSV Österreichischer Steuerverein)
 --
-INSERT INTO gifi (accno, description) VALUES ('0', 'Anlageverm�gen und Aufwendungen f�r das Ingangsetzen und Erweitern eines Betriebes');
+INSERT INTO gifi (accno, description) VALUES ('0', 'Anlagevermögen und Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes');
 --
-INSERT INTO gifi (accno, description) VALUES ('00', 'Aufwendungen f�r das Ingangsetzen und Erweitern eines Betriebes');
-INSERT INTO gifi (accno, description) VALUES ('001', 'Aufwendungen f�r das Ingangsetzen und Erweitern eines Betriebes');
+INSERT INTO gifi (accno, description) VALUES ('00', 'Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes');
+INSERT INTO gifi (accno, description) VALUES ('001', 'Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes');
 INSERT INTO gifi (accno, description) VALUES ('009', 'Kumulierte Abschreibungen');
 --
-INSERT INTO gifi (accno, description) VALUES ('01', 'Immaterielle Verm�gensgegenst�nde');
+INSERT INTO gifi (accno, description) VALUES ('01', 'Immaterielle Vermögensgegenstände');
 INSERT INTO gifi (accno, description) VALUES ('010', 'Konzessionen');
 INSERT INTO gifi (accno, description) VALUES ('011', 'Patentrechte und Lizenzen');
 INSERT INTO gifi (accno, description) VALUES ('012', 'Datenverarbeitungsprogramme');
 INSERT INTO gifi (accno, description) VALUES ('013', 'Marken, Warenzeichen und Musterschutzrechte, sonstige Urheberrechte');
 INSERT INTO gifi (accno, description) VALUES ('014', 'Pacht- und Mietrechte');
-INSERT INTO gifi (accno, description) VALUES ('015', 'Gesch�fts(Firmen)wert');
+INSERT INTO gifi (accno, description) VALUES ('015', 'Geschäfts(Firmen)wert');
 INSERT INTO gifi (accno, description) VALUES ('018', 'Geleistete Anzahlungen');
 INSERT INTO gifi (accno, description) VALUES ('019', 'Kumulierte Abschreibungen');
 --
-INSERT INTO gifi (accno, description) VALUES ('02-03', 'Grundst�cke, grundst�cksgleiche Rechte und Bauten, einschlie�lich der Bauten auf fremden Grund');
-INSERT INTO gifi (accno, description) VALUES ('020', 'Unbebaute Grundst�cke');
-INSERT INTO gifi (accno, description) VALUES ('021', 'Bebaute Grundst�cke (Grundwert)');
-INSERT INTO gifi (accno, description) VALUES ('022', 'Grundst�cksgleiche Rechte');
-INSERT INTO gifi (accno, description) VALUES ('030', 'Betriebs- und Gesch�ftsgeb�ude auf eigenem Grund');
-INSERT INTO gifi (accno, description) VALUES ('031', 'Wohn- und Sozialgeb�ude auf eigenem Grund');
-INSERT INTO gifi (accno, description) VALUES ('032', 'Betriebs- und Gesch�ftsgeb�ude auf fremdem Grund');
-INSERT INTO gifi (accno, description) VALUES ('033', 'Wohn- und Sozialgeb�ude auf fremdem Grund');
-INSERT INTO gifi (accno, description) VALUES ('034', 'Grundst�ckseinrichtungen auf eigenem Grund');
-INSERT INTO gifi (accno, description) VALUES ('035', 'Grundst�ckseinrichtungen auf fremdem Grund');
-INSERT INTO gifi (accno, description) VALUES ('036', 'Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch�ftsgeb�uden');
-INSERT INTO gifi (accno, description) VALUES ('037', 'Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb�uden');
+INSERT INTO gifi (accno, description) VALUES ('02-03', 'Grundstücke, grundstücksgleiche Rechte und Bauten, einschließlich der Bauten auf fremden Grund');
+INSERT INTO gifi (accno, description) VALUES ('020', 'Unbebaute Grundstücke');
+INSERT INTO gifi (accno, description) VALUES ('021', 'Bebaute Grundstücke (Grundwert)');
+INSERT INTO gifi (accno, description) VALUES ('022', 'Grundstücksgleiche Rechte');
+INSERT INTO gifi (accno, description) VALUES ('030', 'Betriebs- und Geschäftsgebäude auf eigenem Grund');
+INSERT INTO gifi (accno, description) VALUES ('031', 'Wohn- und Sozialgebäude auf eigenem Grund');
+INSERT INTO gifi (accno, description) VALUES ('032', 'Betriebs- und Geschäftsgebäude auf fremdem Grund');
+INSERT INTO gifi (accno, description) VALUES ('033', 'Wohn- und Sozialgebäude auf fremdem Grund');
+INSERT INTO gifi (accno, description) VALUES ('034', 'Grundstückseinrichtungen auf eigenem Grund');
+INSERT INTO gifi (accno, description) VALUES ('035', 'Grundstückseinrichtungen auf fremdem Grund');
+INSERT INTO gifi (accno, description) VALUES ('036', 'Bauliche Investitionen in fremden (gepachteten) Betriebs- und Geschäftsgebäuden');
+INSERT INTO gifi (accno, description) VALUES ('037', 'Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgebäuden');
 INSERT INTO gifi (accno, description) VALUES ('039', 'Kumulierte Abschreibungen');
 --
 INSERT INTO gifi (accno, description) VALUES ('04-05', 'Technische Anlagen und Maschinen');
@@ -41,18 +41,18 @@ INSERT INTO gifi (accno, description) VALUES ('051', 'Allgemeine Werkzeuge und H
 INSERT INTO gifi (accno, description) VALUES ('052', 'Vorrichtungen, Formen und Modelle');
 INSERT INTO gifi (accno, description) VALUES ('053', 'Andere Erzeugungshilfsmittel');
 INSERT INTO gifi (accno, description) VALUES ('054', 'Hebezeuge und Montageanlagen');
-INSERT INTO gifi (accno, description) VALUES ('055', 'Geringwertige Verm�gensgegenst�nde, soweit im Erzeugungsproze� verwendet');
+INSERT INTO gifi (accno, description) VALUES ('055', 'Geringwertige Vermögensgegenstände, soweit im Erzeugungsprozeß verwendet');
 --
-INSERT INTO gifi (accno, description) VALUES ('06', 'Andere Anlagen, Betriebs- und Gesch�ftsausstattung');
+INSERT INTO gifi (accno, description) VALUES ('06', 'Andere Anlagen, Betriebs- und Geschäftsausstattung');
 INSERT INTO gifi (accno, description) VALUES ('060', 'Beheizungs- und Beleuchtungsanlagen');
 INSERT INTO gifi (accno, description) VALUES ('061', 'Nachrichten- und Kontrollanlagen');
-INSERT INTO gifi (accno, description) VALUES ('062', 'B�romaschinen, EDV-Anlagen');
+INSERT INTO gifi (accno, description) VALUES ('062', 'Büromaschinen, EDV-Anlagen');
 INSERT INTO gifi (accno, description) VALUES ('063', 'PKW');
 INSERT INTO gifi (accno, description) VALUES ('064', 'LKW');
-INSERT INTO gifi (accno, description) VALUES ('065', 'Andere Bef�rderungsmittel');
-INSERT INTO gifi (accno, description) VALUES ('066', 'Andere Betriebs- und Gesch�ftsausstattung');
+INSERT INTO gifi (accno, description) VALUES ('065', 'Andere Beförderungsmittel');
+INSERT INTO gifi (accno, description) VALUES ('066', 'Andere Betriebs- und Geschäftsausstattung');
 INSERT INTO gifi (accno, description) VALUES ('067', 'Gebinde');
-INSERT INTO gifi (accno, description) VALUES ('068', 'Geringwertige Verm�gensgegenst�nde, soweit nicht im Erzeugungsproze� verwendet');
+INSERT INTO gifi (accno, description) VALUES ('068', 'Geringwertige Vermögensgegenstände, soweit nicht im Erzeugungsprozeß verwendet');
 INSERT INTO gifi (accno, description) VALUES ('069', 'Kumulierte Abschreibungen');
 --
 INSERT INTO gifi (accno, description) VALUES ('07', 'Geleistete Anzahlungen und Anlagen in Bau');
@@ -66,18 +66,18 @@ INSERT INTO gifi (accno, description) VALUES ('081', 'Beteiligungen an Gemeinsch
 INSERT INTO gifi (accno, description) VALUES ('082', 'Beteiligungen an angeschlossenen (assoziierten) Unternehmen');
 INSERT INTO gifi (accno, description) VALUES ('083', 'Sonstige Beteiligungen');
 INSERT INTO gifi (accno, description) VALUES ('084', 'Ausleihungen an verbundene Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('085', 'Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh�ltnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('085', 'Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
 INSERT INTO gifi (accno, description) VALUES ('086', 'Sonstige Ausleihungen');
 INSERT INTO gifi (accno, description) VALUES ('087', 'Anteile an Kapitalgesellschaften ohne Beteiligungscharakter');
 INSERT INTO gifi (accno, description) VALUES ('088', 'Anteile an Personengesellschaften ohne Beteiligungscharakter');
 INSERT INTO gifi (accno, description) VALUES ('090', 'Genossenschaftsanteile ohne Beteiligungscharakter');
 INSERT INTO gifi (accno, description) VALUES ('091', 'Anteile an Investmentfonds');
-INSERT INTO gifi (accno, description) VALUES ('092-093', 'Festverzinsliche Wertpapiere des Anlageverm�gens');
+INSERT INTO gifi (accno, description) VALUES ('092-093', 'Festverzinsliche Wertpapiere des Anlagevermögens');
 INSERT INTO gifi (accno, description) VALUES ('094-097', 'Sonstige Finanzanlagen, Wertrechte');
 INSERT INTO gifi (accno, description) VALUES ('098', 'Geleistete Anzahlungen');
 INSERT INTO gifi (accno, description) VALUES ('099', 'Kumulierte Abschreibungen');
 --
-INSERT INTO gifi (accno, description) VALUES ('1', 'Vorr�te');
+INSERT INTO gifi (accno, description) VALUES ('1', 'Vorräte');
 INSERT INTO gifi (accno, description) VALUES ('100-109', 'Bezugsverrechnung');
 INSERT INTO gifi (accno, description) VALUES ('110-119', 'Rohstoffe');
 INSERT INTO gifi (accno, description) VALUES ('120-129', 'Bezogene Teile');
@@ -90,31 +90,31 @@ INSERT INTO gifi (accno, description) VALUES ('170-179', 'Noch nicht abrechenbar
 INSERT INTO gifi (accno, description) VALUES ('180', 'Geleistete Anzahlungen');
 INSERT INTO gifi (accno, description) VALUES ('190-199', 'Wertberichtigungen');
 --
-INSERT INTO gifi (accno, description) VALUES ('2', 'Sonstiges Umlaufverm�gen, Rechnungsabgrenzungsposten');
+INSERT INTO gifi (accno, description) VALUES ('2', 'Sonstiges Umlaufvermögen, Rechnungsabgrenzungsposten');
 INSERT INTO gifi (accno, description) VALUES ('20-21', 'Forderungen aus Lieferungen und Leistungen');
 INSERT INTO gifi (accno, description) VALUES ('200-207', 'Forderungen aus Lieferungen und Leistungen Inland');
 INSERT INTO gifi (accno, description) VALUES ('208', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland');
 INSERT INTO gifi (accno, description) VALUES ('209', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland');
-INSERT INTO gifi (accno, description) VALUES ('210-212', 'Forderungen aus Lieferungen und Leistungen W�hrungsunion');
-INSERT INTO gifi (accno, description) VALUES ('213', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen W�hrungsunion');
-INSERT INTO gifi (accno, description) VALUES ('214', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen W�hrungsunion');
+INSERT INTO gifi (accno, description) VALUES ('210-212', 'Forderungen aus Lieferungen und Leistungen Währungsunion');
+INSERT INTO gifi (accno, description) VALUES ('213', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion');
+INSERT INTO gifi (accno, description) VALUES ('214', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion');
 INSERT INTO gifi (accno, description) VALUES ('215-217', 'Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
 INSERT INTO gifi (accno, description) VALUES ('218', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
 INSERT INTO gifi (accno, description) VALUES ('219', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
 --
-INSERT INTO gifi (accno, description) VALUES ('22', 'Forderungen gegen�ber verbundenen Unternehmen und Unternehmen, mit denen ein Beteiligungsverh�ltnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('220-222', 'Forderungen gegen�ber verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('223', 'Einzelwertberichtigungen zu Forderungen gegen�ber verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('224', 'Pauschalwertberichtigungen zu Forderungen gegen�ber verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('225-227', 'Forderungen gegen�ber Unternehmen, mit denen ein Beteiligungsverh�ltnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('228', 'Einzelwertberichtigungen zu Forderungen gegen�ber Unternehmen, mit denen ein Beteiligungsverh�ltnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('229', 'Pauschalwertberichtigungen zu Forderungen gegen�ber Unternehmen, mit denen ein Beteiligungsverh�ltnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('22', 'Forderungen gegenüber verbundenen Unternehmen und Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('220-222', 'Forderungen gegenüber verbundenen Unternehmen');
+INSERT INTO gifi (accno, description) VALUES ('223', 'Einzelwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen');
+INSERT INTO gifi (accno, description) VALUES ('224', 'Pauschalwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen');
+INSERT INTO gifi (accno, description) VALUES ('225-227', 'Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('228', 'Einzelwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('229', 'Pauschalwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
 --
-INSERT INTO gifi (accno, description) VALUES ('23-24', 'Sonstige Forderungen und Verm�gensgegenst�nde');
-INSERT INTO gifi (accno, description) VALUES ('230-246', 'Sonstige Forderungen und Verm�gensgegenst�nde');
+INSERT INTO gifi (accno, description) VALUES ('23-24', 'Sonstige Forderungen und Vermögensgegenstände');
+INSERT INTO gifi (accno, description) VALUES ('230-246', 'Sonstige Forderungen und Vermögensgegenstände');
 INSERT INTO gifi (accno, description) VALUES ('247', 'Eingeforderte, aber noch nicht eingezahlte Einlagen');
-INSERT INTO gifi (accno, description) VALUES ('248', 'Einzelwertberichtigungen zu sonstigen Forderungen und Verm�gensgegenst�nden');
-INSERT INTO gifi (accno, description) VALUES ('249', 'Pauschalwertberichtigungen zu sonstigen Forderungen und Verm�gensgegenst�nden');
+INSERT INTO gifi (accno, description) VALUES ('248', 'Einzelwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen');
+INSERT INTO gifi (accno, description) VALUES ('249', 'Pauschalwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen');
 --
 INSERT INTO gifi (accno, description) VALUES ('25', 'Forderungen aus der Abgabenverrechnung');
 INSERT INTO gifi (accno, description) VALUES ('250-259', 'Forderungen aus der Abgabenverrechnung');
@@ -128,47 +128,47 @@ INSERT INTO gifi (accno, description) VALUES ('268', 'Besitzwechsel, soweit dem
 INSERT INTO gifi (accno, description) VALUES ('269', 'Wertberichtigungen');
 --
 INSERT INTO gifi (accno, description) VALUES ('27-28', 'Kassenbestand, Schecks, Guthaben bei Kreditinstituten');
-INSERT INTO gifi (accno, description) VALUES ('270-272', 'Kassenbest�nde in Inlandsw�hrung');
+INSERT INTO gifi (accno, description) VALUES ('270-272', 'Kassenbestände in Inlandswährung');
 INSERT INTO gifi (accno, description) VALUES ('273', 'Postwertzeichen');
 INSERT INTO gifi (accno, description) VALUES ('274', 'Stempelmarken');
-INSERT INTO gifi (accno, description) VALUES ('275-277', 'Kassenbest�nde in Fremdw�hrung');
-INSERT INTO gifi (accno, description) VALUES ('278', 'Schecks in Inlandsw�hrung');
+INSERT INTO gifi (accno, description) VALUES ('275-277', 'Kassenbestände in Fremdwährung');
+INSERT INTO gifi (accno, description) VALUES ('278', 'Schecks in Inlandswährung');
 INSERT INTO gifi (accno, description) VALUES ('280-288', 'Guthaben bei Kreditinstituten');
 INSERT INTO gifi (accno, description) VALUES ('289', 'Wertberichtigungen');
 --
 INSERT INTO gifi (accno, description) VALUES ('29', 'Rechnungsabgrenzungsposten');
 INSERT INTO gifi (accno, description) VALUES ('290', 'Aktive Rechnungsabgrenzungsposten');
 INSERT INTO gifi (accno, description) VALUES ('295', 'Disagio');
-INSERT INTO gifi (accno, description) VALUES ('296', 'Unterschiedsbetrag zur gebotenen Pensionsr�ckstellung');
+INSERT INTO gifi (accno, description) VALUES ('296', 'Unterschiedsbetrag zur gebotenen Pensionsrückstellung');
 INSERT INTO gifi (accno, description) VALUES ('297', 'Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz');
 INSERT INTO gifi (accno, description) VALUES ('298', 'Steuerabgrenzung');
 --
-INSERT INTO gifi (accno, description) VALUES ('3', 'R�ckstellungen, Verbindlichkeiten und Rechnungsabgrenzungsposten');
+INSERT INTO gifi (accno, description) VALUES ('3', 'Rückstellungen, Verbindlichkeiten und Rechnungsabgrenzungsposten');
 --
-INSERT INTO gifi (accno, description) VALUES ('30', 'R�ckstellungen');
-INSERT INTO gifi (accno, description) VALUES ('300', 'R�ckstellungen f�r Abfertigungen');
-INSERT INTO gifi (accno, description) VALUES ('301', 'R�ckstellungen f�r Pensionen');
-INSERT INTO gifi (accno, description) VALUES ('302-303', 'Steuerr�ckstellungen');
-INSERT INTO gifi (accno, description) VALUES ('304-309', 'Sonstige R�ckstellungen');
+INSERT INTO gifi (accno, description) VALUES ('30', 'Rückstellungen');
+INSERT INTO gifi (accno, description) VALUES ('300', 'Rückstellungen für Abfertigungen');
+INSERT INTO gifi (accno, description) VALUES ('301', 'Rückstellungen für Pensionen');
+INSERT INTO gifi (accno, description) VALUES ('302-303', 'Steuerrückstellungen');
+INSERT INTO gifi (accno, description) VALUES ('304-309', 'Sonstige Rückstellungen');
 --
-INSERT INTO gifi (accno, description) VALUES ('31', 'Anleihen, Verbindlichkeiten gegen�ber Kreditinstituten und Finanzinstituten');
-INSERT INTO gifi (accno, description) VALUES ('310', 'Anleihen (einschlie�lich konvertibler)');
-INSERT INTO gifi (accno, description) VALUES ('311-317', 'Verbindlichkeiten gegen�ber Kreditinstituten');
-INSERT INTO gifi (accno, description) VALUES ('318-319', 'Verbindlichkeiten gegen�ber Finanzinstituten');
+INSERT INTO gifi (accno, description) VALUES ('31', 'Anleihen, Verbindlichkeiten gegenüber Kreditinstituten und Finanzinstituten');
+INSERT INTO gifi (accno, description) VALUES ('310', 'Anleihen (einschließlich konvertibler)');
+INSERT INTO gifi (accno, description) VALUES ('311-317', 'Verbindlichkeiten gegenüber Kreditinstituten');
+INSERT INTO gifi (accno, description) VALUES ('318-319', 'Verbindlichkeiten gegenüber Finanzinstituten');
 --
 INSERT INTO gifi (accno, description) VALUES ('32', 'Erhaltene Anzahlungen auf Bestellungen');
 INSERT INTO gifi (accno, description) VALUES ('320', 'Erhaltene Anzahlungen auf Bestellungen');
-INSERT INTO gifi (accno, description) VALUES ('321', 'Umsatzsteuer-Evidenzkonto f�r erhaltene Anzahlungen auf Bestellungen');
+INSERT INTO gifi (accno, description) VALUES ('321', 'Umsatzsteuer-Evidenzkonto für erhaltene Anzahlungen auf Bestellungen');
 --
 INSERT INTO gifi (accno, description) VALUES ('33', 'Verbindlichkeiten aus Lieferungen und Leistungen, Verbindlichkeiten aus der Annahme gezogener und der Ausstellung eigener Wechsel');
 INSERT INTO gifi (accno, description) VALUES ('330-335', 'Verbindlichkeiten aus Lieferungen und Leistungen Inland');
-INSERT INTO gifi (accno, description) VALUES ('336', 'Verbindlichkeiten aus Lieferungen und Leistungen W�hrungsunion');
+INSERT INTO gifi (accno, description) VALUES ('336', 'Verbindlichkeiten aus Lieferungen und Leistungen Währungsunion');
 INSERT INTO gifi (accno, description) VALUES ('337', 'Verbindlichkeiten aus Lieferungen und Leistungen sonstiges Ausland');
 INSERT INTO gifi (accno, description) VALUES ('338-339', 'Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel');
 --
-INSERT INTO gifi (accno, description) VALUES ('34', 'Verbindlichkeiten gegen�ber verbundenen Unternehmen, gegen�ber Unternehmen, mit denen ein Beteiligungsverh�ltnis besteht und gegen�ber Gesellschaftern');
-INSERT INTO gifi (accno, description) VALUES ('340-347', 'Verbindlichkeiten gegen�ber verbundenen Unternehmen, Verbindlichkeiten gegen�ber Unternehmen, mit denen ein Beteiligungsverh�ltnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('348', 'Verbindlichkeiten gegen�ber Gesellschaftern');
+INSERT INTO gifi (accno, description) VALUES ('34', 'Verbindlichkeiten gegenüber verbundenen Unternehmen, gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht und gegenüber Gesellschaftern');
+INSERT INTO gifi (accno, description) VALUES ('340-347', 'Verbindlichkeiten gegenüber verbundenen Unternehmen, Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('348', 'Verbindlichkeiten gegenüber Gesellschaftern');
 --
 INSERT INTO gifi (accno, description) VALUES ('35', 'Verbindlichkeiten aus Steuern');
 INSERT INTO gifi (accno, description) VALUES ('350-359', 'Verbindlichkeiten aus Steuern');
@@ -176,28 +176,28 @@ INSERT INTO gifi (accno, description) VALUES ('350-359', 'Verbindlichkeiten aus
 INSERT INTO gifi (accno, description) VALUES ('36', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit');
 INSERT INTO gifi (accno, description) VALUES ('360-369', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit');
 --
-INSERT INTO gifi (accno, description) VALUES ('37-38', '�brige sonstige Verbindlichkeiten');
-INSERT INTO gifi (accno, description) VALUES ('370-389', '�brige sonstige Verbindlichkeiten');
+INSERT INTO gifi (accno, description) VALUES ('37-38', 'Übrige sonstige Verbindlichkeiten');
+INSERT INTO gifi (accno, description) VALUES ('370-389', 'Übrige sonstige Verbindlichkeiten');
 --
 INSERT INTO gifi (accno, description) VALUES ('39', 'Rechnungsabgrenzungsposten');
 INSERT INTO gifi (accno, description) VALUES ('390-399', 'Passive Rechnungsabgrenzungsposten');
 --
-INSERT INTO gifi (accno, description) VALUES ('4', 'Betriebliche Ertr�ge');
+INSERT INTO gifi (accno, description) VALUES ('4', 'Betriebliche Erträge');
 --
-INSERT INTO gifi (accno, description) VALUES ('40-44', 'Brutto-Umsatzerl�se und Erl�sschm�lerungen');
-INSERT INTO gifi (accno, description) VALUES ('400-439', 'Brutto-Umsatzerl�se');
-INSERT INTO gifi (accno, description) VALUES ('440-449', 'Erl�sschm�lerungen');
+INSERT INTO gifi (accno, description) VALUES ('40-44', 'Brutto-Umsatzerlöse und Erlösschmälerungen');
+INSERT INTO gifi (accno, description) VALUES ('400-439', 'Brutto-Umsatzerlöse');
+INSERT INTO gifi (accno, description) VALUES ('440-449', 'Erlösschmälerungen');
 --
-INSERT INTO gifi (accno, description) VALUES ('45', 'Bestandsver�nderungen und aktivierte Eigenleistungen');
-INSERT INTO gifi (accno, description) VALUES ('450-457', 'Ver�nderungen des Bestandes an fertigen und unfertigen Erzeugnissen sowie an noch nicht abrechenbaren Leistungen');
+INSERT INTO gifi (accno, description) VALUES ('45', 'Bestandsveränderungen und aktivierte Eigenleistungen');
+INSERT INTO gifi (accno, description) VALUES ('450-457', 'Veränderungen des Bestandes an fertigen und unfertigen Erzeugnissen sowie an noch nicht abrechenbaren Leistungen');
 INSERT INTO gifi (accno, description) VALUES ('458-459', 'andere aktivierte Eigenleistungen');
 --
-INSERT INTO gifi (accno, description) VALUES ('46-49', 'Sonstige betriebliche Ertr�ge');
-INSERT INTO gifi (accno, description) VALUES ('460-462', 'Erl�se aus dem Abgang vom Anlageverm�gen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('463-465', 'Ertr�ge aus dem Abgang vom Anlageverm�gen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('466-467', 'Ertr�ge aus der Zuschreibung zum Anlageverm�gen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('470-479', 'Ertr�ge aus der Aufl�sung von R�ckstellungen');
-INSERT INTO gifi (accno, description) VALUES ('480-499', '�brige betriebliche Ertr�ge');
+INSERT INTO gifi (accno, description) VALUES ('46-49', 'Sonstige betriebliche Erträge');
+INSERT INTO gifi (accno, description) VALUES ('460-462', 'Erlöse aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('463-465', 'Erträge aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('466-467', 'Erträge aus der Zuschreibung zum Anlagevermögen, ausgenommen Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('470-479', 'Erträge aus der Auflösung von Rückstellungen');
+INSERT INTO gifi (accno, description) VALUES ('480-499', 'Übrige betriebliche Erträge');
 --
 INSERT INTO gifi (accno, description) VALUES ('5', 'Materialaufwand und sonstige bezogene Herstellungsleistungen');
 INSERT INTO gifi (accno, description) VALUES ('500-509', 'Wareneinsatz');
@@ -208,33 +208,33 @@ INSERT INTO gifi (accno, description) VALUES ('540-549', 'Verbrauch von Betriebs
 INSERT INTO gifi (accno, description) VALUES ('550-559', 'Verbrauch von Werkzeugen und anderen Erzeugungshilfsmitteln');
 INSERT INTO gifi (accno, description) VALUES ('560-569', 'Verbrauch von Brenn- und Treibstoffen, Energie und Wasser');
 INSERT INTO gifi (accno, description) VALUES ('570-579', 'Sonstige bezogene Herstellungsleistungen');
-INSERT INTO gifi (accno, description) VALUES ('580', 'Skontoertr�ge auf Materialaufwand');
-INSERT INTO gifi (accno, description) VALUES ('581', 'Skontoertr�ge auf sonstige bezogene Herstellungsleistungen');
+INSERT INTO gifi (accno, description) VALUES ('580', 'Skontoerträge auf Materialaufwand');
+INSERT INTO gifi (accno, description) VALUES ('581', 'Skontoerträge auf sonstige bezogene Herstellungsleistungen');
 INSERT INTO gifi (accno, description) VALUES ('590', 'Aufwandsstellenrechnung');
 --
 INSERT INTO gifi (accno, description) VALUES ('6', 'Personalaufwand');
-INSERT INTO gifi (accno, description) VALUES ('600-619', 'L�hne');
-INSERT INTO gifi (accno, description) VALUES ('620-639', 'Geh�lter');
-INSERT INTO gifi (accno, description) VALUES ('640-644', 'Aufwendungen f�r Abfertigungen');
-INSERT INTO gifi (accno, description) VALUES ('645-649', 'Aufwendungen f�r Altersversorgung');
+INSERT INTO gifi (accno, description) VALUES ('600-619', 'Löhne');
+INSERT INTO gifi (accno, description) VALUES ('620-639', 'Gehälter');
+INSERT INTO gifi (accno, description) VALUES ('640-644', 'Aufwendungen für Abfertigungen');
+INSERT INTO gifi (accno, description) VALUES ('645-649', 'Aufwendungen für Altersversorgung');
 INSERT INTO gifi (accno, description) VALUES ('650-655', 'Gesetzlicher Sozialaufwand Arbeiter');
 INSERT INTO gifi (accno, description) VALUES ('656-659', 'Gesetzlicher Sozialaufwand Angestellte');
-INSERT INTO gifi (accno, description) VALUES ('660-665', 'Lohnabh�ngige Abgaben und Pflichtbeitr�ge');
-INSERT INTO gifi (accno, description) VALUES ('666-669', 'Gehaltsabh�ngige Abgaben und Pflichtbeitr�ge');
+INSERT INTO gifi (accno, description) VALUES ('660-665', 'Lohnabhängige Abgaben und Pflichtbeiträge');
+INSERT INTO gifi (accno, description) VALUES ('666-669', 'Gehaltsabhängige Abgaben und Pflichtbeiträge');
 INSERT INTO gifi (accno, description) VALUES ('670-689', 'Sonstige Sozialaufwendungen');
 INSERT INTO gifi (accno, description) VALUES ('690', 'Aufwandsstellenrechnung');
 --
 INSERT INTO gifi (accno, description) VALUES ('7', 'Abschreibungen und sonstige betriebliche Aufwendunge');
 --
 INSERT INTO gifi (accno, description) VALUES ('70', 'Abschreibungen');
-INSERT INTO gifi (accno, description) VALUES ('700', 'Abschreibungen auf aktivierte Aufwendungen f�r das Ingangsetzen und Erweitern eines Betriebes');
-INSERT INTO gifi (accno, description) VALUES ('701-708', 'Abschreibungen auf das Anlageverm�gen (ausgenommen Finanzanlagen)');
-INSERT INTO gifi (accno, description) VALUES ('709', 'Abschreibungen vom Umlaufverm�gen, soweit diese die im Unternehmen �blichen Abschreibungen �bersteigen');
+INSERT INTO gifi (accno, description) VALUES ('700', 'Abschreibungen auf aktivierte Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes');
+INSERT INTO gifi (accno, description) VALUES ('701-708', 'Abschreibungen auf das Anlagevermögen (ausgenommen Finanzanlagen)');
+INSERT INTO gifi (accno, description) VALUES ('709', 'Abschreibungen vom Umlaufvermögen, soweit diese die im Unternehmen üblichen Abschreibungen übersteigen');
 --
 INSERT INTO gifi (accno, description) VALUES ('71', 'Sonstige Steuern');
 INSERT INTO gifi (accno, description) VALUES ('710-719', 'Sonstige Steuern');
 --
-INSERT INTO gifi (accno, description) VALUES ('72-78', '�brige betriebliche Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('72-78', 'Übrige betriebliche Aufwendungen');
 --
 INSERT INTO gifi (accno, description) VALUES ('72', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung');
 INSERT INTO gifi (accno, description) VALUES ('720-729', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung');
@@ -243,7 +243,7 @@ INSERT INTO gifi (accno, description) VALUES ('73', 'Transport-, Reise- und Fahr
 INSERT INTO gifi (accno, description) VALUES ('730-731', 'Transporte durch Dritte');
 INSERT INTO gifi (accno, description) VALUES ('732-733', 'Kfz-Aufwand');
 INSERT INTO gifi (accno, description) VALUES ('734-735', 'Reise- und Fahrtaufwand');
-INSERT INTO gifi (accno, description) VALUES ('736-737', 'Tag- und N�chtigungsgelder');
+INSERT INTO gifi (accno, description) VALUES ('736-737', 'Tag- und Nächtigungsgelder');
 INSERT INTO gifi (accno, description) VALUES ('738-739', 'Nachrichtenaufwand');
 --
 INSERT INTO gifi (accno, description) VALUES ('74', 'Miet-, Pacht-, Leasing- und Lizenzaufwand');
@@ -251,84 +251,84 @@ INSERT INTO gifi (accno, description) VALUES ('740-743', 'Miet- und Pachtaufwand
 INSERT INTO gifi (accno, description) VALUES ('744-747', 'Leasingaufwand');
 INSERT INTO gifi (accno, description) VALUES ('748-749', 'Lizenzaufwand');
 --
-INSERT INTO gifi (accno, description) VALUES ('75', 'Aufwand f�r beigestelltes Personal, Provisionen an Dritte, Aufsichtsratsverg�tungen');
-INSERT INTO gifi (accno, description) VALUES ('750-753', 'Aufwand f�r beigestelltes Personal');
+INSERT INTO gifi (accno, description) VALUES ('75', 'Aufwand für beigestelltes Personal, Provisionen an Dritte, Aufsichtsratsvergütungen');
+INSERT INTO gifi (accno, description) VALUES ('750-753', 'Aufwand für beigestelltes Personal');
 INSERT INTO gifi (accno, description) VALUES ('754-757', 'Provisionen an Dritte');
-INSERT INTO gifi (accno, description) VALUES ('758-759', 'Aufsichtsratsverg�tungen');
+INSERT INTO gifi (accno, description) VALUES ('758-759', 'Aufsichtsratsvergütungen');
 --
-INSERT INTO gifi (accno, description) VALUES ('76', 'B�ro-, Werbe- und Repr�sentationsaufwand');
-INSERT INTO gifi (accno, description) VALUES ('760', 'B�romaterial und Drucksorten');
-INSERT INTO gifi (accno, description) VALUES ('761-762', 'Druckerzeugnisse und Vervielf�ltigungen');
+INSERT INTO gifi (accno, description) VALUES ('76', 'Büro-, Werbe- und Repräsentationsaufwand');
+INSERT INTO gifi (accno, description) VALUES ('760', 'Büromaterial und Drucksorten');
+INSERT INTO gifi (accno, description) VALUES ('761-762', 'Druckerzeugnisse und Vervielfältigungen');
 INSERT INTO gifi (accno, description) VALUES ('763', 'Fachliteratur und Zeitungen');
-INSERT INTO gifi (accno, description) VALUES ('765-768', 'Werbung und Repr�sentation');
+INSERT INTO gifi (accno, description) VALUES ('765-768', 'Werbung und Repräsentation');
 INSERT INTO gifi (accno, description) VALUES ('769', 'Spenden und Trinkgelder');
 --
-INSERT INTO gifi (accno, description) VALUES ('77-78', 'Versicherungen, �brige Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('77-78', 'Versicherungen, Übrige Aufwendungen');
 INSERT INTO gifi (accno, description) VALUES ('770-774', 'Versicherungen');
-INSERT INTO gifi (accno, description) VALUES ('775-776', 'Beratungs- und Pr�fungsaufwand');
+INSERT INTO gifi (accno, description) VALUES ('775-776', 'Beratungs- und Prüfungsaufwand');
 INSERT INTO gifi (accno, description) VALUES ('777', 'Aus- und Fortbildung');
-INSERT INTO gifi (accno, description) VALUES ('778', 'Mitgliedsbeitr�ge');
+INSERT INTO gifi (accno, description) VALUES ('778', 'Mitgliedsbeiträge');
 INSERT INTO gifi (accno, description) VALUES ('779', 'Spesen des Geldverkehrs');
-INSERT INTO gifi (accno, description) VALUES ('780-781', 'Schadensf�lle');
+INSERT INTO gifi (accno, description) VALUES ('780-781', 'Schadensfälle');
 INSERT INTO gifi (accno, description) VALUES ('782', 'Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('783', 'Verluste aus dem Abgang vom Anlageverm�gen, ausgenommen Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('783', 'Verluste aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen');
 INSERT INTO gifi (accno, description) VALUES ('784-788', 'Verschiedene betriebliche Aufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('789', 'Skontoertr�ge auf sonstige betriebliche Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('789', 'Skontoerträge auf sonstige betriebliche Aufwendungen');
 --
-INSERT INTO gifi (accno, description) VALUES ('79', 'Konten f�r das Umsatzkostenverfahren');
+INSERT INTO gifi (accno, description) VALUES ('79', 'Konten für das Umsatzkostenverfahren');
 INSERT INTO gifi (accno, description) VALUES ('790', 'Aufwandsstellenrechnung');
 INSERT INTO gifi (accno, description) VALUES ('791-799', 'Aufwandsstellen im Rahmen des Umsatzkostenverfahrens');
 INSERT INTO gifi (accno, description) VALUES ('791-795', 'Aufwandsstellen der Herstellung');
-INSERT INTO gifi (accno, description) VALUES ('796', 'Herstellungskosten der zur Erzielung der Umsatzerl�se erbrachten Leistungen');
+INSERT INTO gifi (accno, description) VALUES ('796', 'Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen');
 INSERT INTO gifi (accno, description) VALUES ('797', 'Vertriebskosten');
 INSERT INTO gifi (accno, description) VALUES ('798', 'Verwaltungskosten');
 INSERT INTO gifi (accno, description) VALUES ('799', 'Sonstige betriebliche Aufwendungen');
 --
-INSERT INTO gifi (accno, description) VALUES ('8', 'Finanzertr�ge und Finanzaufwendungen, a.o. Ertr�ge und a.o. Aufwendungen, Steuern vom Einkommen und vom Ertrag, R�cklagenbewegung');
+INSERT INTO gifi (accno, description) VALUES ('8', 'Finanzerträge und Finanzaufwendungen, a.o. Erträge und a.o. Aufwendungen, Steuern vom Einkommen und vom Ertrag, Rücklagenbewegung');
 --
-INSERT INTO gifi (accno, description) VALUES ('80-83', 'Finanzertr�ge und Finanzaufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('800-804', 'Ertr�ge aus Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('805-809', 'Ertr�ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm�gens');
-INSERT INTO gifi (accno, description) VALUES ('810-813', 'Sonstige Zinsen und �hnliche Ertr�ge');
-INSERT INTO gifi (accno, description) VALUES ('814', 'Erl�se aus dem Abgang von Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('815', 'Erl�se aus dem Abgang von sonstigen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('816', 'Erl�se aus dem Abgang von Wertpapieren des Umlaufverm�gens');
+INSERT INTO gifi (accno, description) VALUES ('80-83', 'Finanzerträge und Finanzaufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('800-804', 'Erträge aus Beteiligungen');
+INSERT INTO gifi (accno, description) VALUES ('805-809', 'Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens');
+INSERT INTO gifi (accno, description) VALUES ('810-813', 'Sonstige Zinsen und ähnliche Erträge');
+INSERT INTO gifi (accno, description) VALUES ('814', 'Erlöse aus dem Abgang von Beteiligungen');
+INSERT INTO gifi (accno, description) VALUES ('815', 'Erlöse aus dem Abgang von sonstigen Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('816', 'Erlöse aus dem Abgang von Wertpapieren des Umlaufvermögens');
 INSERT INTO gifi (accno, description) VALUES ('817', 'Buchwert abgegangener Beteiligungen');
 INSERT INTO gifi (accno, description) VALUES ('818', 'Buchwert abgegangener sonstiger Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('819', 'Buchwert abgegangener Wertpapiere des Umlaufverm�gens');
-INSERT INTO gifi (accno, description) VALUES ('820', 'Ertr�ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('821', 'Ertr�ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm�gens');
+INSERT INTO gifi (accno, description) VALUES ('819', 'Buchwert abgegangener Wertpapiere des Umlaufvermögens');
+INSERT INTO gifi (accno, description) VALUES ('820', 'Erträge aus dem Abgang von und der Zuschreibung zu Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('821', 'Erträge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufvermögens');
 INSERT INTO gifi (accno, description) VALUES ('822-825', 'Aufwendungen aus Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('826-827', 'Aufwendungen aus sonstigen Finanzanlagen und aus Wertpapieren des Umlaufverm�gens');
-INSERT INTO gifi (accno, description) VALUES ('828-834', 'Zinsen und �hnliche Aufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('835', 'Nicht ausgen�tzte Lieferantenskonti');
+INSERT INTO gifi (accno, description) VALUES ('826-827', 'Aufwendungen aus sonstigen Finanzanlagen und aus Wertpapieren des Umlaufvermögens');
+INSERT INTO gifi (accno, description) VALUES ('828-834', 'Zinsen und ähnliche Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('835', 'Nicht ausgenützte Lieferantenskonti');
 --
-INSERT INTO gifi (accno, description) VALUES ('84', 'Au�erordentliche Ertr�ge und au�erordentliche Aufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('840-844', 'Au�erordentliche Ertr�ge');
-INSERT INTO gifi (accno, description) VALUES ('845-849', 'Au�erordentliche Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('84', 'Außerordentliche Erträge und außerordentliche Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('840-844', 'Außerordentliche Erträge');
+INSERT INTO gifi (accno, description) VALUES ('845-849', 'Außerordentliche Aufwendungen');
 --
 INSERT INTO gifi (accno, description) VALUES ('85', 'Steuern vom Einkommen und vom Ertrag');
 INSERT INTO gifi (accno, description) VALUES ('850-859', 'Steuern vom Einkommen und vom Ertrag');
 --
-INSERT INTO gifi (accno, description) VALUES ('86-89', 'R�cklagenbewegung, Ergebnis�berrechnung');
-INSERT INTO gifi (accno, description) VALUES ('860-869', 'Aufl�sung unversteuerter R�cklagen');
-INSERT INTO gifi (accno, description) VALUES ('870-874', 'Aufl�sung von Kapitalr�cklagen');
-INSERT INTO gifi (accno, description) VALUES ('875-879', 'Aufl�sung von Gewinnr�cklagen');
-INSERT INTO gifi (accno, description) VALUES ('880-889', 'Zuweisung zu unversteuerten R�cklagen');
-INSERT INTO gifi (accno, description) VALUES ('890-895', 'Zuweisung zu Gewinnr�cklagen');
-INSERT INTO gifi (accno, description) VALUES ('899', 'Gewinnabfuhr bzw. Verlust�berrechnung aus Ergebnisabf�hrungsvertr�gen');
+INSERT INTO gifi (accno, description) VALUES ('86-89', 'Rücklagenbewegung, Ergebnisüberrechnung');
+INSERT INTO gifi (accno, description) VALUES ('860-869', 'Auflösung unversteuerter Rücklagen');
+INSERT INTO gifi (accno, description) VALUES ('870-874', 'Auflösung von Kapitalrücklagen');
+INSERT INTO gifi (accno, description) VALUES ('875-879', 'Auflösung von Gewinnrücklagen');
+INSERT INTO gifi (accno, description) VALUES ('880-889', 'Zuweisung zu unversteuerten Rücklagen');
+INSERT INTO gifi (accno, description) VALUES ('890-895', 'Zuweisung zu Gewinnrücklagen');
+INSERT INTO gifi (accno, description) VALUES ('899', 'Gewinnabfuhr bzw. Verlustüberrechnung aus Ergebnisabführungsverträgen');
 --
-INSERT INTO gifi (accno, description) VALUES ('9', 'Eigenkapital, unversteuerte R�cklagen, Einlagen Stiller Gesellschafter, Abschlu�- und Evidenzkonten');
+INSERT INTO gifi (accno, description) VALUES ('9', 'Eigenkapital, unversteuerte Rücklagen, Einlagen Stiller Gesellschafter, Abschluß- und Evidenzkonten');
 --
 INSERT INTO gifi (accno, description) VALUES ('900-918', 'Gezeichnetes bzw. gewidmetes Kapital');
 INSERT INTO gifi (accno, description) VALUES ('919', 'Nicht eingeforderte ausstehende Einlagen');
-INSERT INTO gifi (accno, description) VALUES ('920-929', 'Kapitalr�cklagen');
-INSERT INTO gifi (accno, description) VALUES ('930-938', 'Gewinnr�cklagen');
+INSERT INTO gifi (accno, description) VALUES ('920-929', 'Kapitalrücklagen');
+INSERT INTO gifi (accno, description) VALUES ('930-938', 'Gewinnrücklagen');
 INSERT INTO gifi (accno, description) VALUES ('939', 'Bilanzgewinn (-verlust)');
-INSERT INTO gifi (accno, description) VALUES ('940-959', 'Bewertungsreserven und sonstige unversteuerte R�cklagen');
+INSERT INTO gifi (accno, description) VALUES ('940-959', 'Bewertungsreserven und sonstige unversteuerte Rücklagen');
 INSERT INTO gifi (accno, description) VALUES ('960-969', 'Privat- und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften');
 INSERT INTO gifi (accno, description) VALUES ('970-979', 'Einlagen Stiller Gesellschafter');
-INSERT INTO gifi (accno, description) VALUES ('980', 'Er�ffnungsbilanz');
-INSERT INTO gifi (accno, description) VALUES ('985', 'Schlu�bilanz');
+INSERT INTO gifi (accno, description) VALUES ('980', 'Eröffnungsbilanz');
+INSERT INTO gifi (accno, description) VALUES ('985', 'Schlußbilanz');
 INSERT INTO gifi (accno, description) VALUES ('989', 'Gewinn- und Verlustrechnung');
 INSERT INTO gifi (accno, description) VALUES ('990-999', 'Evidenzkonten');
diff --git a/sql/Bahasa-Indonesia_Default-chart.sql b/sql/Bahasa-Indonesia_Default-chart.sql
index 087ebd70..57963724 100755
--- a/sql/Bahasa-Indonesia_Default-chart.sql
+++ b/sql/Bahasa-Indonesia_Default-chart.sql
@@ -1,74 +1,74 @@
--- Default chart of accounts
--- sample only
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','AKTIVA LANCAR','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Bank','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Kas Kecil','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Piutang','A','','A','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory / Umum','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventory / Aftermarket Parts','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','AKTIVA TETAP','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Perabot Kantor & Peralatan','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Akumulasi Amort. Perabot & Peralatan','A','','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Kendaraan','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Akumulasi Amort. Kendaraan','A','','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','HUTANG LANCAR','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Hutang Dagang','A','','L','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Hutang Pajak','A','','L','');
---insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','Federal Income Tax Payable','A','','L','');
---insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210','Workers Comp Payable','A','','L','');
---insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2220','Vacation Pay Payable','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250','Hutang Rencana Pensiun','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2260','Hutang Asuransi Karyawan','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2280','Hutang Pajak Gaji','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','PPn (10%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
---insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','VAT (14%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
---insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2330','VAT (30%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','HUTANG JANGKA PANJANG','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Hutang Bank','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Hutang ke Pemegang Saham','A','','L','AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','MODAL','H','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Modal Umum','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','PENDAPATAN PENJUALAN','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Penjualan / General','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Penjualan / Aftermarket Parts','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','PENDAPATAN KONSULTASI','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Jasa Konsultasi','A','','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','PENDAPATAN LAIN','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Jasa Pengiriman dan Pengepakan','A','','I','IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Bunga','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Keuntungan Selisih Kurs','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','BIAYA PENJUALAN','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Pembelian','A','','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','COGS / General','A','','E','AP_amount:IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','COGS / Aftermarket Parts','A','','E','AP_amount:IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Ongkos Kirim','A','','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','BIAYA GAJI','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Biaya Gaji','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','Biaya Asuransi Karyawan','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','Biaya Rencana Pensiun','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','BIAYA UMUM DAN ADMINISTRASI','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Akunting dan Legalitas','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Iklan dan Promosi','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5650','Capital Cost Allowance Expense','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Biaya Amortisasi','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Biaya Pajak Pendapatan','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Asuransi','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Biaya Bank dan Bunga','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Biaya Keperluan Kantor','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Biaya Sewa','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Reparasi & Maintenance','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Perjalanan dan Entertainment','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilitas','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','Registrasi','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licensi','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Rugi Selisih Kurs','A','','E','');
---
-insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.1);
---insert into tax (chart_id,rate) values ((select id from chart where accno = '2320'),0.14);
---insert into tax (chart_id,rate) values ((select id from chart where accno = '2330'),0.3);
---
+-- Default chart of accounts
+-- sample only
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','AKTIVA LANCAR','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Bank','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Kas Kecil','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Piutang','A','','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory / Umum','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventory / Aftermarket Parts','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','AKTIVA TETAP','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Perabot Kantor & Peralatan','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Akumulasi Amort. Perabot & Peralatan','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Kendaraan','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Akumulasi Amort. Kendaraan','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','HUTANG LANCAR','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Hutang Dagang','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Hutang Pajak','A','','L','');
+--insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','Federal Income Tax Payable','A','','L','');
+--insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210','Workers Comp Payable','A','','L','');
+--insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2220','Vacation Pay Payable','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250','Hutang Rencana Pensiun','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2260','Hutang Asuransi Karyawan','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2280','Hutang Pajak Gaji','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','PPn (10%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+--insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','VAT (14%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+--insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2330','VAT (30%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','HUTANG JANGKA PANJANG','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Hutang Bank','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Hutang ke Pemegang Saham','A','','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','MODAL','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Modal Umum','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','PENDAPATAN PENJUALAN','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Penjualan / General','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Penjualan / Aftermarket Parts','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','PENDAPATAN KONSULTASI','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Jasa Konsultasi','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','PENDAPATAN LAIN','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Jasa Pengiriman dan Pengepakan','A','','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Bunga','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Keuntungan Selisih Kurs','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','BIAYA PENJUALAN','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Pembelian','A','','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','COGS / General','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','COGS / Aftermarket Parts','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Ongkos Kirim','A','','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','BIAYA GAJI','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Biaya Gaji','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','Biaya Asuransi Karyawan','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','Biaya Rencana Pensiun','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','BIAYA UMUM DAN ADMINISTRASI','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Akunting dan Legalitas','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Iklan dan Promosi','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5650','Capital Cost Allowance Expense','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Biaya Amortisasi','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Biaya Pajak Pendapatan','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Asuransi','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Biaya Bank dan Bunga','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Biaya Keperluan Kantor','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Biaya Sewa','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Reparasi & Maintenance','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Perjalanan dan Entertainment','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilitas','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','Registrasi','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licensi','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Rugi Selisih Kurs','A','','E','');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.1);
+--insert into tax (chart_id,rate) values ((select id from chart where accno = '2320'),0.14);
+--insert into tax (chart_id,rate) values ((select id from chart where accno = '2330'),0.3);
+--
 INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1520'));
 
  INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4020'));
@@ -82,4 +82,4 @@ INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select
  INSERT INTO defaults (setting_key, value) VALUES ('curr', 'IDR:USD:CAD:EUR');
 
  INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
---
+--
diff --git a/sql/Belgium-chart.sql b/sql/Belgium-chart.sql
index 0637749b..1881a0a1 100755
--- a/sql/Belgium-chart.sql
+++ b/sql/Belgium-chart.sql
@@ -5,49 +5,49 @@
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('756000', 'Produits financiers divers', 'A', 'I', 'AR_paid:AP_paid', '75', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('555000', 'DEX02', 'A', 'A', 'AR_paid:AP_paid', '55', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('499200', 'Compte de repartition NDC - Verdelingsrekening CN', 'A', 'L', 'AR_paid:AP_paid', '', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('460', 'Acomptes re�us sur commandes', 'A', 'L', 'AR_paid', '46', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('4168', 'Rabais, ristournes, remises � obtenir et autres avoirs non encore re�us', 'A', 'A', 'AP_paid', '416', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('43', 'Dettes financi�res - Financi�le schulden', 'H', 'L', '', '43', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('460', 'Acomptes reçus sur commandes', 'A', 'L', 'AR_paid', '46', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('4168', 'Rabais, ristournes, remises à obtenir et autres avoirs non encore reçus', 'A', 'A', 'AP_paid', '416', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('43', 'Dettes financières - Financiële schulden', 'H', 'L', '', '43', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('2400', 'Mobilier - Meubilair', 'A', 'A', '', '24', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240190', 'Mat�riel bureau amort. anterieurs - Afschr. op bureaumaterieel vorig boekj.', 'A', 'A', '', '24', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240190', 'Matériel bureau amort. anterieurs - Afschr. op bureaumaterieel vorig boekj.', 'A', 'A', '', '24', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('221900', 'Constructions amort. anterieurs - Afschr. op gebouwen vorig boekj.', 'A', 'A', '', '22', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('221910', 'Constructions amort. de l''exercice - Afschr. op gebouwen dit boekj.', 'A', 'A', '', '22', '1');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('75', 'Produits financiers - Financi�le opbrengsten', 'H', 'I', '', '75', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('75', 'Produits financiers - Financiële opbrengsten', 'H', 'I', '', '75', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('230900', 'Inst. techniques amort. anterieurs - Afschr. op installaties vorig boekj.', 'A', 'A', '', '23', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240090', 'Mobilier amort. anter. - Afschr. op meubilair vorig boekj.', 'A', 'A', '', '24', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240091', 'Mobilier amort. exercice - Afschr. op meubilair dit boekj.', 'A', 'A', '', '24', '1');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240191', 'Mat�riel bureau amort. exercice - Afschr. op bureaumaterieel dit boekj.', 'A', 'A', '', '24', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240191', 'Matériel bureau amort. exercice - Afschr. op bureaumaterieel dit boekj.', 'A', 'A', '', '24', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240290', 'Materiel Informatique amort. anter. - Afschr. op hardware vorig boekj.', 'A', 'A', '', '24', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240291', 'Mat. informat. amort. exercice - Afschr. op hardware dit boekj.', 'A', 'A', '', '24', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('241900', 'Voiture amort. anter. - Afschr. op wagen vorig boekj.', 'A', 'A', '', '24', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('241910', 'Voiture amort. exercice - Afschr. op wagen dit boekj. ', 'A', 'A', '', '24', '1');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('260900', 'Amen. loc. lou�s amort. anter. - Inrichtingskost. vorig boekj.', 'A', 'A', '', '26', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('260900', 'Amen. loc. loués amort. anter. - Inrichtingskost. vorig boekj.', 'A', 'A', '', '26', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('230910', 'Inst. techniques amort. exercice - Afschr. op installaties dit boekj.', 'A', 'A', '', '23', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('231900', 'Mach. et gros mat. amort. anterieurs - Afschr. op machines vorig boekj.', 'A', 'A', '', '23', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('231910', 'Mach. et gros mat. amort. exercice - Afschr. op machines dit boekj.', 'A', 'A', '', '23', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('237900', 'Outillage amort. anterieurs - Afschr. op uitrusting vorig boekj.', 'A', 'A', '', '23', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('237910', 'Outillage amort. exercice - Afschr. op uitrusting dit boekj.', 'A', 'A', '', '23', '1');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('260910', 'Amen. loc. lou�s amort. exercice - Inrichtingskost. dit boekj.', 'A', 'A', '', '26', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('260910', 'Amen. loc. loués amort. exercice - Inrichtingskost. dit boekj.', 'A', 'A', '', '26', '1');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451541', 'TVA DUE VENTES 21%', 'A', 'L', 'AR_tax:IC_taxpart:IC_taxservice', '451', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612200', 'Carburants voitures', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('630', 'Dotations amort., r�duction valeur s/immo. - Afschr., waardeverm. op v. a., toevoeging', 'A', 'E', '', '63', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('630', 'Dotations amort., réduction valeur s/immo. - Afschr., waardeverm. op v. a., toevoeging', 'A', 'E', '', '63', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613210', 'Honoraires avocats', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('712', 'Des encours de fabrication - In de vooraad goederen in bewerking', 'A', 'I', 'IC_sale', '71', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('600', 'Achats mati�res premi�res - Aankopen van grondstoffen', 'A', 'E', 'IC_cogs', '60', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('614400', 'Entr�e aux foires', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('742', 'Plus-values cr�ances com. - Meerwaarden realis. handelsvorderingen', 'A', 'I', '', '74', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613304', 'Traiteurs-r�ception client�le', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('600', 'Achats matières premières - Aankopen van grondstoffen', 'A', 'E', 'IC_cogs', '60', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('614400', 'Entrée aux foires', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('742', 'Plus-values créances com. - Meerwaarden realis. handelsvorderingen', 'A', 'I', '', '74', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613304', 'Traiteurs-réception clientèle', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('64', 'Autres charges exploitation - Andere bedrijfskosten', 'H', 'E', '', '64', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('76', 'Produits exceptionnels - Uitzonderlijke opbrengsten', 'H', 'I', '', '76', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('743000', 'Ventes diverses - Diverse bedrijfsopbrengsten', 'A', 'I', '', '74', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('760100', 'sur immobilisations corp. - op materi�le vaste activa', 'A', 'I', '', '760', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('760100', 'sur immobilisations corp. - op materiële vaste activa', 'A', 'I', '', '760', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('611150', 'Charges locatives voitures', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('771200', 'Reprises de provisions fiscales - Terugn. fiscale voorz.', 'A', 'I', '', '771', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('794', 'Intervention associ� perte - Tussenkomst vennoten verlies', 'A', 'I', '', '79', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('404', 'Produits � recevoir - Te innen opbrengsten', 'A', 'A', '', '40', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('794', 'Intervention associé perte - Tussenkomst vennoten verlies', 'A', 'I', '', '79', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('404', 'Produits à recevoir - Te innen opbrengsten', 'A', 'A', '', '40', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('500', 'Action propres - Eigen aandelen', 'A', 'A', '', '50', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('41', 'Autres cr�ances - Overige vorderingen', 'H', 'A', '', '41', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('407', 'Cr�ances douteuses - Dubieuze debiteuren', 'A', 'A', 'AR_paid', '40', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('41', 'Autres créances - Overige vorderingen', 'H', 'A', '', '41', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('407', 'Créances douteuses - Dubieuze debiteuren', 'A', 'A', 'AR_paid', '40', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('442001', 'Fournisseurs essence', 'A', 'L', 'AP', '44', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('608', 'Remises ristournes rabais obtenus - Ontvangen kortingen ristorno''s en rabatten (-)', 'A', 'E', 'IC_cogs', '60', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612140', 'Internet', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
@@ -56,74 +56,74 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, co
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('611350', 'Entr. & Repar. Voitures & Veh. Mixtes', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('655000', 'Ecarts de conversion de devises', 'A', 'E', 'AR_paid:IC_sale:IC_expense', '65', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451560', 'TVA DUE CO-CONTRACTANT', 'A', 'L', '', '451', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('609000', 'de mati�res premi�res - van grondstofen', 'A', 'E', '', '60', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('609000', 'de matières premières - van grondstofen', 'A', 'E', '', '60', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411590', 'TVA ACHATS 6%', 'A', 'A', 'AP_tax:IC_taxpart:IC_taxservice', '411', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411591', 'TVA ACHATS 21%', 'A', 'A', 'AP_tax:IC_taxpart:IC_taxservice', '411', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411620', 'TVA � r�gulariser (case 62)', 'A', 'A', '', '411', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411620', 'TVA à régulariser (case 62)', 'A', 'A', '', '411', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411', 'TVA A RECUPERER - TERUG TE VORDEREN BTW', 'H', 'A', '', '', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('44', 'Dettes commerciales - Handelsschulden', 'H', 'L', '', '44', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('409', 'R�ductions de valeur act�es (-) - Geboekte waardevermindering', 'A', 'A', '', '40', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('409', 'Réductions de valeur actées (-) - Geboekte waardevermindering', 'A', 'A', '', '40', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451540', 'TVA DUE VENTES 6%', 'A', 'L', 'AR_tax:IC_taxpart:IC_taxservice', '451', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('640', 'Charges fiscales de l''exploitation - Bedrijfsbelastingen', 'A', 'E', '', '64', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('713', 'Des Produits finis - In de voorraad gereed product', 'A', 'I', 'IC_sale', '71', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('750', 'Produits immo. financi�res - Opbrengsten financi�le vaste activa', 'A', 'I', '', '75', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('656500', 'Int�r�ts retards sociaux - Sociale achterst. interest', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('750', 'Produits immo. financières - Opbrengsten financiële vaste activa', 'A', 'I', '', '75', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('656500', 'Intérêts retards sociaux - Sociale achterst. interest', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('755000', 'Ecarts de convers. devises - Resultats omrekening vreemde valuta', 'A', 'I', 'IC_sale:IC_income', '75', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('754000', 'Diff�rence de change - Wisselresultaten', 'A', 'I', 'AR_amount:IC_income', '75', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('761', 'Reprises r�duct. valeur immo. fin. - Terugneming waardeverm. fin. v. a.', 'A', 'I', '', '76', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('773', 'Imp�ts �trangers s/r�sultat - Buitenl. belasting op resultaat', 'A', 'I', '', '77', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('77', 'R�gularisation d''imp�ts, reprises provisions fiscales - Regul. belastingen en terugneming fiscale voorz.', 'H', 'I', '', '77', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('754000', 'Différence de change - Wisselresultaten', 'A', 'I', 'AR_amount:IC_income', '75', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('761', 'Reprises réduct. valeur immo. fin. - Terugneming waardeverm. fin. v. a.', 'A', 'I', '', '76', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('773', 'Impôts étrangers s/résultat - Buitenl. belasting op resultaat', 'A', 'I', '', '77', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('77', 'Régularisation d''impôts, reprises provisions fiscales - Regul. belastingen en terugneming fiscale voorz.', 'H', 'I', '', '77', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('7', 'CLASSE 7 -- PRODUITS - OPBRENGSTEN', 'H', 'I', '', '', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411640', 'TVA � recup�rer s/NDC �mises (case 64)', 'A', 'A', '', '411', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411640', 'TVA à recupérer s/NDC émises (case 64)', 'A', 'A', '', '411', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612300', 'Abonnements & Documentations', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('410', 'Capital appel�, non vers� - Opgevraagd, niet-gestort kapitaal', 'A', 'A', '', '41', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('417', 'Cr�ances douteuses - Dubieuze debiteuren', 'A', 'A', '', '416', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('410', 'Capital appelé, non versé - Opgevraagd, niet-gestort kapitaal', 'A', 'A', '', '41', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('417', 'Créances douteuses - Dubieuze debiteuren', 'A', 'A', '', '416', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451', 'TVA A PAYER - TE BETALEN BTW', 'H', 'L', '', '', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('499000', 'Compte d''attente - Wachtrekening', 'A', 'L', '', '', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('455', 'R�munerations - Bezoldigingen', 'A', 'L', '', '45', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('455', 'Rémunerations - Bezoldigingen', 'A', 'L', '', '45', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('601', 'Achat des fournitures - Aankoop van hulpstoffen', 'A', 'E', 'IC_cogs', '60', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('49', 'Comptes de r�gularisation - Overlopende- en wachtrekeningen', 'H', 'L', '', '', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('49', 'Comptes de régularisation - Overlopende- en wachtrekeningen', 'H', 'L', '', '', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613220', 'Honoraires notaires', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('414100', 'Indeminit�s s/sinistres � recevoir - Te ontvang. schadevergoed.', 'A', 'A', '', '41', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('42', 'Dettes � plus d''un an �cheant dans l''ann�e - Schulden op meer dan ��n jaar die binnen het jaar verfallen', 'H', 'L', '', '42', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613311', 'Deplacements �tranger train, taxi, etc', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('414100', 'Indeminités s/sinistres à recevoir - Te ontvang. schadevergoed.', 'A', 'A', '', '41', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('42', 'Dettes à plus d''un an écheant dans l''année - Schulden op meer dan één jaar die binnen het jaar verfallen', 'H', 'L', '', '42', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613311', 'Deplacements étranger train, taxi, etc', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('611151', 'Charges locatives camions/camionnettes', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('432', 'Etabli. cr�dit, cr�dits d''acceptation - Acceptkrediten', 'A', 'L', '', '43', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('433', 'Etabl. cr�dit, dettes cpt. courant - Schulden rekening courant', 'A', 'L', '', '43', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('432', 'Etabli. crédit, crédits d''acceptation - Acceptkrediten', 'A', 'L', '', '43', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('433', 'Etabl. crédit, dettes cpt. courant - Schulden rekening courant', 'A', 'L', '', '43', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('705100', 'DNS REGISTRY', 'A', 'I', 'AR_amount:IC_income', '70', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('609100', 'de fourniture - van hulpstoffen', 'A', 'E', '', '60', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('656100', 'Frais de banque', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('620000', 'Administrateurs ou g�rants - Bestuurders of zaakvoerders', 'A', 'E', '', '62', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('620000', 'Administrateurs ou gérants - Bestuurders of zaakvoerders', 'A', 'E', '', '62', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('618', 'Divers', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('65', 'Charges financi�res', 'H', 'E', '', '65', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('442004', 'VISA - d�compte mensuel', 'A', 'L', 'AP_paid', '44', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('65', 'Charges financières', 'H', 'E', '', '65', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('442004', 'VISA - décompte mensuel', 'A', 'L', 'AP_paid', '44', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('620100', 'Personnel de direction - Directiepersoneel', 'A', 'E', '', '62', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('617', 'Personnel int�rimaire - Uitzendkrachten', 'A', 'E', '', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('617', 'Personnel intérimaire - Uitzendkrachten', 'A', 'E', '', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('440', 'Fournisseurs - Leveranciers', 'A', 'L', 'AP', '44', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('52', 'Titres � revenu fixe - Vastrentende Effecten', 'H', 'A', '', '52', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('52', 'Titres à revenu fixe - Vastrentende Effecten', 'H', 'A', '', '52', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('4529', '453 - 459 Dettes salariales et sociales - Bezoldigingen en sociale schulden', 'H', 'L', '', '', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('620', 'R�munerations et avant. sociaux directs - Bezolgingen en rechts. sociale voordelen', 'A', 'E', '', '62', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('602', 'Achats services, travaux, �tudes - Aankopen diensten, werk, studies', 'A', 'E', 'IC_cogs', '60', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('620', 'Rémunerations et avant. sociaux directs - Bezolgingen en rechts. sociale voordelen', 'A', 'E', '', '62', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('602', 'Achats services, travaux, études - Aankopen diensten, werk, studies', 'A', 'E', 'IC_cogs', '60', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612000', 'Eau', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('611351', 'Pneus Voitures & Vehic. Mixtes', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('641', 'Moins-values s/r�alis. cour. d''immo. corp. - Minderwa. courante realis. vaste activa', 'A', 'E', '', '64', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('715', 'Des immeubles constr. dest. � la vente - In de voorr. onroe. goederen best. v. verkoop', 'A', 'I', 'IC_sale', '71', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612400', 'Imprim�s & fournitures de bureau', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('414200', 'Subsides en capital � recevoir - Te ontv. kapitaalsubsidies', 'A', 'A', '', '41', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('641', 'Moins-values s/réalis. cour. d''immo. corp. - Minderwa. courante realis. vaste activa', 'A', 'E', '', '64', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('715', 'Des immeubles constr. dest. à la vente - In de voorr. onroe. goederen best. v. verkoop', 'A', 'I', 'IC_sale', '71', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612400', 'Imprimés & fournitures de bureau', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('414200', 'Subsides en capital à recevoir - Te ontv. kapitaalsubsidies', 'A', 'A', '', '41', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('66', 'Charges exceptionnelles', 'H', 'E', '', '66', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613230', 'Honoraires huissiers de justice', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613313', 'Restaurants �tranger', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613313', 'Restaurants étranger', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('74', 'Autres produits exploitation - Andere bedrijfsopbrengsten', 'H', 'I', '', '74', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('610', 'Loyers et charges locatives', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('70', 'Chiffre d''affaires - Omzet', 'H', 'I', '', '', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('751', 'Produits actifs circulants - Opbrengsten uit vlottende activa', 'A', 'I', '', '75', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('705200', 'WEB HOSTING', 'A', 'I', 'AR_amount:IC_income', '70', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('442005', 'AMERICAN EXPRESS - d�compte mensuel', 'A', 'L', 'AP_paid', '44', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('442005', 'AMERICAN EXPRESS - décompte mensuel', 'A', 'L', 'AP_paid', '44', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('762', 'Reprises provisions risq. charg. except. - Terugn. voorz. uitz. risico en kosten', 'A', 'I', '', '76', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('780', 'Pr�l�vements s/imp�ts diff�r�s - Onttrekking a. uitgesteld. belast.', 'A', 'I', '', '78', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('78', 'Pr�l�vements r�serves immunis�es et imp�ts diff�r�s - Onttrek. belast.vrije reserves en de uitgestelde belastingen', 'H', 'I', '', '78', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('53', 'D�p�ts � terme - Termijndeposito''s', 'H', 'A', '', '53', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('614100', 'Catalogues et imprim�es', 'A', 'I', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('780', 'Prélèvements s/impôts différés - Onttrekking a. uitgesteld. belast.', 'A', 'I', '', '78', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('78', 'Prélèvements réserves immunisées et impôts différés - Onttrek. belast.vrije reserves en de uitgestelde belastingen', 'H', 'I', '', '78', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('53', 'Dépôts à terme - Termijndeposito''s', 'H', 'A', '', '53', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('614100', 'Catalogues et imprimées', 'A', 'I', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451500', 'TVA DUE ACHATS INCO', 'A', 'L', '', '451', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613110', 'Assurance vol', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451543', 'TVA due 2e trimestre', 'A', 'L', '', '451', '0');
@@ -131,227 +131,227 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, co
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613305', 'Collations', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612010', 'Chauffage', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612410', 'Fournitures informatiques', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613250', 'Honoraires s�cretariat social', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613250', 'Honoraires sécretariat social', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('611362', 'Control technique voitures', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('482200', 'ASSOCIES - MEMBRES', 'A', 'L', '', '48', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612530', 'Petit outillage & petit mat�riel', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612530', 'Petit outillage & petit matériel', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613400', 'Seminaires & Recyclages', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612540', 'Petit mat�riel informatique', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('603', 'Sous-traitances g�n�rales - Algemene onderaanemingen', 'A', 'E', 'IC_cogs', '60', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612540', 'Petit matériel informatique', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('603', 'Sous-traitances générales - Algemene onderaanemingen', 'A', 'E', 'IC_cogs', '60', '0');
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-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('792', 'Pr�l�vements r�serves - Onttrekking reserves', 'A', 'I', '', '79', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('285', 'Autres créances -  Overige vorderingen', 'A', 'A', '', '28', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('288', 'Cautions versés en numeraire - Borgtocht. betaald in contanten', 'A', 'A', '', '28', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('792', 'Prélèvements réserves - Onttrekking reserves', 'A', 'I', '', '79', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('173100', 'Promesses banque - Promessen bank', 'A', 'L', '', '17', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290', 'Cr�ances commerciales - Commerciele vorderingen', 'A', 'A', '', '29', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('441', 'Effets � payer - Te betalen wissels', 'A', 'L', '', '44', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('430', 'Emprunts en compte � terme fixe - Leningen op rekeningen vaste termijn', 'A', 'L', '', '43', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451630', 'TVA sur NDC re�ues (case 63)', 'A', 'L', '', '45', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('29', 'Cr�ances � plus d''un an - Vorderingen op meer dan een jaar', 'H', 'A', '', '29', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290', 'Créances commerciales - Commerciele vorderingen', 'A', 'A', '', '29', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('441', 'Effets à payer - Te betalen wissels', 'A', 'L', '', '44', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('430', 'Emprunts en compte à terme fixe - Leningen op rekeningen vaste termijn', 'A', 'L', '', '43', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451630', 'TVA sur NDC reçues (case 63)', 'A', 'L', '', '45', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('29', 'Créances à plus d''un an - Vorderingen op meer dan een jaar', 'H', 'A', '', '29', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('45', 'Dettes fiscales, salariales, sociales - Schulden m. betrekking tot belastingen, bezoldingen en sociale lasten', 'H', 'L', '', '45', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('452', 'Imp�ts et taxes � payer', 'A', 'L', '', '45', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('452', 'Impôts et taxes à payer', 'A', 'L', '', '45', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290000', 'Clients > 1 an - Handelsdebiteuren > 1 jaar', 'A', 'A', '', '29', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290100', 'Effects � recevoir >1 an - Te innen wissels > 1 jaar', 'A', 'A', '', '29', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290600', 'Acptes vers�s s/immo. financ. > 1 an - Vooruitbetalingen > 1 jaar', 'A', 'A', '', '29', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290700', 'Cr�ances douteuses - Dubieuze debiteuren >1 jaar', 'A', 'A', '', '29', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290900', 'R�duction valeur act�e cr.dout. - Geboekte waardevermindering (-)', 'A', 'A', '', '29', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('291', 'Autres Cr�ances > 1 an - Over. vorderingen op rekening > 1 j.', 'A', 'A', '', '29', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('30', 'Approv. mati�res premi�res - Grondstoffen', 'H', 'A', '', '30', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290100', 'Effects à recevoir >1 an - Te innen wissels > 1 jaar', 'A', 'A', '', '29', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290600', 'Acptes versés s/immo. financ. > 1 an - Vooruitbetalingen > 1 jaar', 'A', 'A', '', '29', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290700', 'Créances douteuses - Dubieuze debiteuren >1 jaar', 'A', 'A', '', '29', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('290900', 'Réduction valeur actée cr.dout. - Geboekte waardevermindering (-)', 'A', 'A', '', '29', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('291', 'Autres Créances > 1 an - Over. vorderingen op rekening > 1 j.', 'A', 'A', '', '29', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('30', 'Approv. matières premières - Grondstoffen', 'H', 'A', '', '30', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('3', 'CLASSE 3 -- STOCK ET COMMANDES EN COURS - GRONDSTOFFEN', 'H', 'A', '', '', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('453', 'Pr�compte retenus - Ingehouden voorheffingen', 'A', 'L', '', '45', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('453', 'Précompte retenus - Ingehouden voorheffingen', 'A', 'L', '', '45', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('459', 'Autres dettes sociales - Andere sociale schulden', 'A', 'L', '', '45', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('31', 'Approv. et fournitures - Hulpstoffen', 'H', 'A', '', '31', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('431', 'Etabli. cr�dit, promesses - Kreditinstellingen, promessen', 'A', 'L', '', '43', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('431', 'Etabli. crédit, promesses - Kreditinstellingen, promessen', 'A', 'L', '', '43', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('400', 'Clients - Handelsdebiteuren', 'A', 'A', 'AR', '40', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('319', 'R�duction valeur act�es (-) - Geboekte waardev. hulpstoffen (-)', 'A', 'A', '', '31', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('319', 'Réduction valeur actées (-) - Geboekte waardev. hulpstoffen (-)', 'A', 'A', '', '31', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('32', 'Encours de fabrication - Goederen in bewerking', 'H', 'A', '', '32', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('708', 'Remis. rabais ristourn. accord�s (-) - Toegek. korting. ristorno''s rabat. (-) ', 'A', 'I', 'AR_amount:IC_expense', '70', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('741', 'Plus-values r�alis. cour. immo. corp. -  Meerwaar. cour. realis. materi�le v.a.', 'A', 'I', '', '74', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('708', 'Remis. rabais ristourn. accordés (-) - Toegek. korting. ristorno''s rabat. (-) ', 'A', 'I', 'AR_amount:IC_expense', '70', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('741', 'Plus-values réalis. cour. immo. corp. -  Meerwaar. cour. realis. materiële v.a.', 'A', 'I', '', '74', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('33', 'Produits finis - Gereed Product', 'H', 'A', '', '33', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('72', 'Production immobilis�e - Geproduceerde vaste activa', 'H', 'I', '', '72', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('656600', 'Int�r�ts r�tards com. - Com. achterst. interest', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('72', 'Production immobilisée - Geproduceerde vaste activa', 'H', 'I', '', '72', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('656600', 'Intérêts rétards com. - Com. achterst. interest', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('34', 'Marchandises - Handelsgoederen', 'H', 'A', '', '34', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('221010', 'Construction acquis. de l''exercice - Geb. aanschaffingsprijs dit boekj.', 'A', 'A', 'AP_amount:IC_expense', '22', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('760000', 'sur immobilisations incorp. - op immateri�le vaste activa', 'A', 'I', '', '760', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('35', 'Immeubles destin�s vente - Onroerende goederen bestemd. v. verk.', 'H', 'A', '', '35', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('771100', 'R�gul. d''imp�ts estim�s - Regul. geraamde belasting', 'A', 'I', '', '771', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('793', 'Perte � reporter - Over te dragen verlies', 'A', 'I', '', '79', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('760000', 'sur immobilisations incorp. - op immateriële vaste activa', 'A', 'I', '', '760', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('35', 'Immeubles destinés vente - Onroerende goederen bestemd. v. verk.', 'H', 'A', '', '35', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('771100', 'Régul. d''impôts estimés - Regul. geraamde belasting', 'A', 'I', '', '771', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('793', 'Perte à reporter - Over te dragen verlies', 'A', 'I', '', '79', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('4', 'CLASSE 4 -- CREANCES ET DETTES A UN AN AU PLUS - VORDERINGEN EN SCHULDEN OP TEN HOOGTE EEN JAAR', 'H', 'A', '', '', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('552000', 'KBC56', 'A', 'A', 'AR_paid:AP_paid', '55', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411596', 'TVA RECUP. 4E TRIMESTRE TOTAL', 'A', 'A', '', '411', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('444', 'Factures � recevoir - Te ontvangen facturen', 'A', 'L', 'AP_paid', '44', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('40', 'Cr�ances commerciales - Handelsvorderingen', 'H', 'A', '', '', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('329', 'R�duction valuer act�e (-) - Geboekte waardeverminderingen (-) ', 'A', 'A', '', '32', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('339', 'R�ductions de valeur act�es (-) - Geboekte waardeverminderingen (-) ', 'A', 'A', '', '33', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('444', 'Factures à recevoir - Te ontvangen facturen', 'A', 'L', 'AP_paid', '44', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('40', 'Créances commerciales - Handelsvorderingen', 'H', 'A', '', '', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('329', 'Réduction valuer actée (-) - Geboekte waardeverminderingen (-) ', 'A', 'A', '', '32', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('339', 'Réductions de valeur actées (-) - Geboekte waardeverminderingen (-) ', 'A', 'A', '', '33', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('340', 'Marchandises - Handelsgoederen', 'A', 'A', 'IC', '34', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451000', 'COMPTE COURANT TVA DUE', 'A', 'L', '', '451', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('349', 'R�duct. valeur act�es (-) - Geboekte waardeverminderingen (-) ', 'A', 'A', '', '34', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('359', 'R�ductions valeur act�es (-) - Geboekte waardeverminderingen (-) ', 'A', 'A', '', '35', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613150', 'Assurance tous risques mat�riel �lec.', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('63', 'Amortissements, r�d. val., provi. risques et charges - Afschrijvingen waardevermin. en voorzieningen v. risico''s kost.', 'H', 'E', '', '63', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('510000', 'Titres cot�s - Aandelen op beurs', 'A', 'A', '', '51', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('349', 'Réduct. valeur actées (-) - Geboekte waardeverminderingen (-) ', 'A', 'A', '', '34', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('359', 'Réductions valeur actées (-) - Geboekte waardeverminderingen (-) ', 'A', 'A', '', '35', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613150', 'Assurance tous risques matériel élec.', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('63', 'Amortissements, réd. val., provi. risques et charges - Afschrijvingen waardevermin. en voorzieningen v. risico''s kost.', 'H', 'E', '', '63', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('510000', 'Titres cotés - Aandelen op beurs', 'A', 'A', '', '51', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('5', 'CLASSE 5 - PLACEMENTS DE TRESORIERIE - LIQUIDE MIDDELEN / GELDBELEGGINGEN', 'H', 'L', '', '', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('54', 'Valeurs �chues � encaissement - Te incasseren verfallen waarden', 'H', 'A', '', '54', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('54', 'Valeurs échues à encaissement - Te incasseren verfallen waarden', 'H', 'A', '', '54', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('55', 'Banque - Rekening-courant', 'H', 'A', '', '55', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613303', 'Restaurants', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('310', 'Valeur d''acquisition - Aanschaffingswaarde hulpstoffen', 'A', 'A', 'IC', '31', '0');
@@ -360,33 +360,33 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, co
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 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('609', 'Variation de stock - Voorraadwijzigingen', 'A', 'E', '', '60', '0');
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+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451640', 'TVA à recupérer s/NDC émises', 'A', 'L', '', '45', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('454', 'O.N.S.S. - R.S.Z.', 'A', 'L', '', '45', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('640700', 'TVA non-deductible', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', '64', '0');
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-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('414', 'Produits � recevoir - Te innen opbrengsten', 'A', 'A', '', '41', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('450', 'Dettes fiscales estim�es - Geramd bedrag der belastingschulden', 'A', 'L', '', '45', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('46', 'Acomptes re�us sur commandes', 'H', 'L', '', '46', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('401', 'Effets à recevoir - Te innen wissels', 'A', 'A', '', '40', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('414', 'Produits à recevoir - Te innen opbrengsten', 'A', 'A', '', '41', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('450', 'Dettes fiscales estimées - Geramd bedrag der belastingschulden', 'A', 'L', '', '45', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('46', 'Acomptes reçus sur commandes', 'H', 'L', '', '46', '0');
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 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('553000', 'KBC40', 'A', 'A', 'AR_paid:AP_paid', '55', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613180', 'Assurance RC professionnelle', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('452500', 'Pr�compte immobilier - Onroerende voorhoeffing', 'A', 'L', '', '45', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('452500', 'Précompte immobilier - Onroerende voorhoeffing', 'A', 'L', '', '45', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('554000', 'KBC83', 'A', 'A', 'AR_paid:AP_paid', '55', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612150', 'Frais postaux', 'A', 'E', 'AP_amount:IC_cogs:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451545', 'TVA due 4e trimestre', 'A', 'L', '', '451', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('200010', 'Fr. const. acquis. de l''exercice - Kost. opricht./kap.verh. dit boekjaar', 'A', 'A', 'AP_amount', '20', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451542', 'TVA due 1er trimestre (case 54)', 'A', 'L', '', '451', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451570', 'TVA DUE SUR IMPORTATIONS', 'A', 'L', '', '451', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('540', 'Ch�ques � encaisser - Te incasseren ch�ques', 'A', 'A', 'AR_paid:AP_paid', '54', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('611340', 'Entretiens & r�parations locaux', 'A', 'E', 'AR_amount:AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('540', 'Chèques à encaisser - Te incasseren chèques', 'A', 'A', 'AR_paid:AP_paid', '54', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('611340', 'Entretiens & réparations locaux', 'A', 'E', 'AR_amount:AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('665000', 'Pertes et charges diverses', 'A', 'E', 'AR_paid:AP_amount', '66', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('665200', 'Perte d�finitive cr�ance douteuse', 'A', 'E', 'AP_amount', '66', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('665200', 'Perte définitive créance douteuse', 'A', 'E', 'AP_amount', '66', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('237010', 'Outillage acquisition exercice - Uitrusting m.b.t. dit boekj.', 'A', 'A', 'AP_amount:IC_expense', '23', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('623600', 'V�tements de travail employ�s', 'A', 'E', 'AP_amount:IC_expense', '62', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('623600', 'Vêtements de travail employés', 'A', 'E', 'AP_amount:IC_expense', '62', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612520', 'Emballages perdus', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240200', 'Mat. informatique acquis anterieurs - Hardware m.b.t. vorig boekj.', 'A', 'A', '', '24', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240210', 'Mat�riel informatique acquis. exercice - Hardware m.b.t. dit boekj.', 'A', 'A', 'AP_amount:IC_expense', '24', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('260000', 'Amenagement locaux lou�s acquis anterieurs - Inrichtingskost. m.b.t. vorig boekj.', 'A', 'A', '', '26', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240210', 'Matériel informatique acquis. exercice - Hardware m.b.t. dit boekj.', 'A', 'A', 'AP_amount:IC_expense', '24', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('260000', 'Amenagement locaux loués acquis anterieurs - Inrichtingskost. m.b.t. vorig boekj.', 'A', 'A', '', '26', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240000', 'Mobilier acquis. anterieurs - Meubilair m.b.t. vorig boekj.', 'A', 'A', '', '24', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240010', 'Mobilier acquis. exercice - Meubilair m.b.t. dit boekj.', 'A', 'A', 'AP_amount:IC_expense', '24', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240110', 'Mat. bureau acquis. exercice - Bureaumaterieel m.b.t. dit boekj.', 'A', 'A', 'AP_amount:IC_expense', '24', '0');
@@ -394,10 +394,10 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, co
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('241000', 'Voiture acquis. anterieurs - Wagen m.b.t. vorig boekj.', 'A', 'A', '', '24', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('241010', 'Voiture acquis. exercice - Wagen m.b.t. dit boekj. ', 'A', 'A', 'AP_amount:IC_expense', '24', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('57', 'Caisses - Kassen', 'H', 'A', '', '57', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('510200', 'Titr�s non-cot�s - Aandelen niet op beurs', 'A', 'A', '', '51', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('510090', 'R�duct. valeur act�es (-) - Geb. waardev. aandelen (-)', 'A', 'A', '', '51', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('510210', '	Montants non-appel�s (-) - Niet opgevraagde bedragen aan. (-)', 'A', 'A', '', '51', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('510290', 'R�duct. valeur act�es (-) - Geb. waardev. aandelen (-) ', 'A', 'A', '', '51', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('510200', 'Titrés non-cotés - Aandelen niet op beurs', 'A', 'A', '', '51', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('510090', 'Réduct. valeur actées (-) - Geb. waardev. aandelen (-)', 'A', 'A', '', '51', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('510210', '	Montants non-appelés (-) - Niet opgevraagde bedragen aan. (-)', 'A', 'A', '', '51', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('510290', 'Réduct. valeur actées (-) - Geb. waardev. aandelen (-) ', 'A', 'A', '', '51', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('614700', 'Frais de bonne politique', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('615000', 'Sous-traitants', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('630000', 'Amort.s/frais.constit.&aug.capi - Afschr.o.opricht./kapitaalverhoging', 'A', 'E', '', '63', '0');
@@ -410,19 +410,19 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, co
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('630224', 'Amort.s/mat.informatique - Afschr. op hardware', 'A', 'E', '', '63', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('630230', 'Amort.s/voitures - Afschr. op wagens', 'A', 'E', '', '63', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('640000', 'Taxes circl. voitures - Belasting wagens', 'A', 'E', '', '64', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('652000', 'Moins-value sur r�alisation d''actifs circulants', 'A', 'E', '', '65', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('640020', 'Pr�compte immoblier - Onroerende voorhoeffing', 'A', 'E', '', '64', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('652000', 'Moins-value sur réalisation d''actifs circulants', 'A', 'E', '', '65', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('640020', 'Précompte immoblier - Onroerende voorhoeffing', 'A', 'E', '', '64', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('640100', 'Timbres fiscaux', 'A', 'E', '', '64', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('640230', 'Raccordement aux egouts', 'A', 'E', '', '64', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('640310', 'Cotisation d�pannage', 'A', 'E', '', '64', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('630225', 'Amort.s/am�n. locaux - Afschr. op inrichtingskost', 'A', 'E', '', '63', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('650000', 'Int�r�ts comm. & frais s/decouvert', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('656300', 'Int�r�ts de retards fiscaux - Fiscale achterst. interest', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('693000', 'B�n�fice � reporter', 'A', 'E', '', '69', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('640310', 'Cotisation dépannage', 'A', 'E', '', '64', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('630225', 'Amort.s/amén. locaux - Afschr. op inrichtingskost', 'A', 'E', '', '63', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('650000', 'Intérêts comm. & frais s/decouvert', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('656300', 'Intérêts de retards fiscaux - Fiscale achterst. interest', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('693000', 'Bénéfice à reporter', 'A', 'E', '', '69', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('663750', '-Val.s/materiel informatique', 'A', 'E', '', '66', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('743300', 'Intervention assurance salaires garant.', 'A', 'I', '', '74', '0');
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('763750', '+Val.s/mat.informatique', 'A', 'I', '', '76', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('406', 'Acomptes vers�s - Vooruitbetalingen', 'A', 'A', 'AP_paid', '40', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('406', 'Acomptes versés - Vooruitbetalingen', 'A', 'A', 'AP_paid', '40', '0');
 --
 INSERT INTO tax (chart_id, rate, taxnumber) VALUES ((SELECT id FROM chart WHERE accno = '411590'), 0.06);
 INSERT INTO tax (chart_id, rate, taxnumber) VALUES ((SELECT id FROM chart WHERE accno = '411591'), 0.21);
diff --git a/sql/Belgium-gifi.sql b/sql/Belgium-gifi.sql
index 3d00bac4..c29a759b 100755
--- a/sql/Belgium-gifi.sql
+++ b/sql/Belgium-gifi.sql
@@ -1,68 +1,68 @@
--- contribu� par Jens-Ingo Brodesser, jens-ingo@all2all.org, Moving Art Studio ASBL, ALL2ALL The Independent Network
+-- contribué par Jens-Ingo Brodesser, jens-ingo@all2all.org, Moving Art Studio ASBL, ALL2ALL The Independent Network
 -- le 15/07/2003
 
 INSERT INTO gifi (accno,description) VALUES ('10','Capital');
-INSERT INTO gifi (accno,description) VALUES ('30','Approvisionnements - Mati�res premi�res');
-INSERT INTO gifi (accno,description) VALUES ('11','Primes d''�mission');
-INSERT INTO gifi (accno,description) VALUES ('12','Plus-values de r��valuation');
-INSERT INTO gifi (accno,description) VALUES ('13','R�serves');
-INSERT INTO gifi (accno,description) VALUES ('14','B�n�fice report� [ou Perte report�e (-)]');
+INSERT INTO gifi (accno,description) VALUES ('30','Approvisionnements - Matières premières');
+INSERT INTO gifi (accno,description) VALUES ('11','Primes d''émission');
+INSERT INTO gifi (accno,description) VALUES ('12','Plus-values de réévaluation');
+INSERT INTO gifi (accno,description) VALUES ('13','Réserves');
+INSERT INTO gifi (accno,description) VALUES ('14','Bénéfice reporté [ou Perte reportée (-)]');
 INSERT INTO gifi (accno,description) VALUES ('15','Subsides en capital');
-INSERT INTO gifi (accno,description) VALUES ('16','Provisions pour risques et charges et imp�ts diff�r�s');
-INSERT INTO gifi (accno,description) VALUES ('17','Dettes � plus d''un an');
-INSERT INTO gifi (accno,description) VALUES ('40','Cr�ances commerciales');
-INSERT INTO gifi (accno,description) VALUES ('20','Frais d''�tablissement');
+INSERT INTO gifi (accno,description) VALUES ('16','Provisions pour risques et charges et impôts différés');
+INSERT INTO gifi (accno,description) VALUES ('17','Dettes à plus d''un an');
+INSERT INTO gifi (accno,description) VALUES ('40','Créances commerciales');
+INSERT INTO gifi (accno,description) VALUES ('20','Frais d''établissement');
 INSERT INTO gifi (accno,description) VALUES ('21','Immobilisations incorporelles');
 INSERT INTO gifi (accno,description) VALUES ('22','Terrains et constructions');
 INSERT INTO gifi (accno,description) VALUES ('23','Installations, machines et outillage');
-INSERT INTO gifi (accno,description) VALUES ('24','Mobilier et mat�riel roulant');
-INSERT INTO gifi (accno,description) VALUES ('25','Immobilisations d�tenues en location-finac. et droits similaires');
+INSERT INTO gifi (accno,description) VALUES ('24','Mobilier et matériel roulant');
+INSERT INTO gifi (accno,description) VALUES ('25','Immobilisations détenues en location-finac. et droits similaires');
 INSERT INTO gifi (accno,description) VALUES ('31','Approvis. - Fournitures');
-INSERT INTO gifi (accno,description) VALUES ('27','Autres immobilisations corporelles en cours et acompts vers�s');
+INSERT INTO gifi (accno,description) VALUES ('27','Autres immobilisations corporelles en cours et acompts versés');
 INSERT INTO gifi (accno,description) VALUES ('26','Autres immobilisations corporelles');
-INSERT INTO gifi (accno,description) VALUES ('28','Immobilisations financi�res');
-INSERT INTO gifi (accno,description) VALUES ('29','Cr�ances � plus d''un an');
+INSERT INTO gifi (accno,description) VALUES ('28','Immobilisations financières');
+INSERT INTO gifi (accno,description) VALUES ('29','Créances à plus d''un an');
 INSERT INTO gifi (accno,description) VALUES ('4115','TVA DUE TOTAL');
 INSERT INTO gifi (accno,description) VALUES ('33','Produits finis');
 INSERT INTO gifi (accno,description) VALUES ('32','Encours fabrication');
 INSERT INTO gifi (accno,description) VALUES ('34','Marchandises');
-INSERT INTO gifi (accno,description) VALUES ('35','Immeubles d�stin�s � la vente');
+INSERT INTO gifi (accno,description) VALUES ('35','Immeubles déstinés à la vente');
 INSERT INTO gifi (accno,description) VALUES ('36','Acomptes s/achats stocks');
-INSERT INTO gifi (accno,description) VALUES ('37','Commandes en cours d''ex�cution');
-INSERT INTO gifi (accno,description) VALUES ('41','Autres cr�ances');
-INSERT INTO gifi (accno,description) VALUES ('42','Dettes � plus d''un an �ch�ant dans l''ann�e');
-INSERT INTO gifi (accno,description) VALUES ('43','Dettes financi�res');
+INSERT INTO gifi (accno,description) VALUES ('37','Commandes en cours d''exécution');
+INSERT INTO gifi (accno,description) VALUES ('41','Autres créances');
+INSERT INTO gifi (accno,description) VALUES ('42','Dettes à plus d''un an échéant dans l''année');
+INSERT INTO gifi (accno,description) VALUES ('43','Dettes financières');
 INSERT INTO gifi (accno,description) VALUES ('44','Dettes commerciales');
 INSERT INTO gifi (accno,description) VALUES ('45','Dettes fiscales, salariales et sociales');
-INSERT INTO gifi (accno,description) VALUES ('46','Acomptes r��us s/commandes');
+INSERT INTO gifi (accno,description) VALUES ('46','Acomptes réçus s/commandes');
 INSERT INTO gifi (accno,description) VALUES ('48','Dettes diverses');
-INSERT INTO gifi (accno,description) VALUES ('47','Dettes d�coulants de l''affectation du r�sultat');
-INSERT INTO gifi (accno,description) VALUES ('49','Comptes de r�gularisation et comptes d''attente');
+INSERT INTO gifi (accno,description) VALUES ('47','Dettes découlants de l''affectation du résultat');
+INSERT INTO gifi (accno,description) VALUES ('49','Comptes de régularisation et comptes d''attente');
 INSERT INTO gifi (accno,description) VALUES ('50','Actions propres');
 INSERT INTO gifi (accno,description) VALUES ('51','Actions et parts');
-INSERT INTO gifi (accno,description) VALUES ('52','Titres � revenu fixe');
-INSERT INTO gifi (accno,description) VALUES ('53','D�p�ts � terme');
-INSERT INTO gifi (accno,description) VALUES ('54','Valeurs �chues � l''encaissement');
-INSERT INTO gifi (accno,description) VALUES ('55','Etablissements de cr�dit');
-INSERT INTO gifi (accno,description) VALUES ('56','Office des ch�ques postaux');
+INSERT INTO gifi (accno,description) VALUES ('52','Titres à revenu fixe');
+INSERT INTO gifi (accno,description) VALUES ('53','Dépôts à terme');
+INSERT INTO gifi (accno,description) VALUES ('54','Valeurs échues à l''encaissement');
+INSERT INTO gifi (accno,description) VALUES ('55','Etablissements de crédit');
+INSERT INTO gifi (accno,description) VALUES ('56','Office des chèques postaux');
 INSERT INTO gifi (accno,description) VALUES ('57','Caisses');
 INSERT INTO gifi (accno,description) VALUES ('58','Virements internes');
 INSERT INTO gifi (accno,description) VALUES ('60','Approvis. et marchandises');
 INSERT INTO gifi (accno,description) VALUES ('61','Services et biens divers');
-INSERT INTO gifi (accno,description) VALUES ('62','R�mun�rations, charges sociales, pensions');
-INSERT INTO gifi (accno,description) VALUES ('63','Amortissements, r�ductions valeur, provisions risques et charges');
+INSERT INTO gifi (accno,description) VALUES ('62','Rémunérations, charges sociales, pensions');
+INSERT INTO gifi (accno,description) VALUES ('63','Amortissements, réductions valeur, provisions risques et charges');
 INSERT INTO gifi (accno,description) VALUES ('64','Autres charges d''exploitation');
-INSERT INTO gifi (accno,description) VALUES ('65','Charges financi�res');
+INSERT INTO gifi (accno,description) VALUES ('65','Charges financières');
 INSERT INTO gifi (accno,description) VALUES ('66','Charges exceptionnelles');
-INSERT INTO gifi (accno,description) VALUES ('67','Imp�ts sur le r�sultat');
-INSERT INTO gifi (accno,description) VALUES ('68','Transferts aux r�serves immunis�es et aux imp�ts diff�r�s');
-INSERT INTO gifi (accno,description) VALUES ('69','Affectations et pr�l�vements');
+INSERT INTO gifi (accno,description) VALUES ('67','Impôts sur le résultat');
+INSERT INTO gifi (accno,description) VALUES ('68','Transferts aux réserves immunisées et aux impôts différés');
+INSERT INTO gifi (accno,description) VALUES ('69','Affectations et prélèvements');
 INSERT INTO gifi (accno,description) VALUES ('70','Chiffre d''affaires');
-INSERT INTO gifi (accno,description) VALUES ('71','Variation de stock et des commandes en cours d''�x�cution');
-INSERT INTO gifi (accno,description) VALUES ('72','Production immobilis�e');
+INSERT INTO gifi (accno,description) VALUES ('71','Variation de stock et des commandes en cours d''éxécution');
+INSERT INTO gifi (accno,description) VALUES ('72','Production immobilisée');
 INSERT INTO gifi (accno,description) VALUES ('74','Autres produits d''exploitation');
 INSERT INTO gifi (accno,description) VALUES ('75','Produits financiers');
 INSERT INTO gifi (accno,description) VALUES ('76','Produits exceptionnels');
-INSERT INTO gifi (accno,description) VALUES ('77','R�gularisations d''imp�ts et reprises provisions fiscales');
-INSERT INTO gifi (accno,description) VALUES ('78','Pr�l�vements s/r�serves immunis�es et imp�ts diff�r�s');
-INSERT INTO gifi (accno,description) VALUES ('79','Affectations et pr�l�vements');
+INSERT INTO gifi (accno,description) VALUES ('77','Régularisations d''impôts et reprises provisions fiscales');
+INSERT INTO gifi (accno,description) VALUES ('78','Prélèvements s/réserves immunisées et impôts différés');
+INSERT INTO gifi (accno,description) VALUES ('79','Affectations et prélèvements');
diff --git a/sql/Brazil_General-chart.sql b/sql/Brazil_General-chart.sql
index 787a6ced..b255a229 100755
--- a/sql/Brazil_General-chart.sql
+++ b/sql/Brazil_General-chart.sql
@@ -4,32 +4,32 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Checando Cliente','A','','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Caixa Baixo','A','','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Contas a Receber','A','','A','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Provis�o para devedors duvidosos','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENT�RIO DE CLIENTES','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Invent�rio / Geral','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Invent�rio / Mercado Secund�rio','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Invent�rio / Computer Parts','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Provisão para devedors duvidosos','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTÁRIO DE CLIENTES','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventário / Geral','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventário / Mercado Secundário','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Inventário / Computer Parts','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','CAPITAL ASSETS','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Escrit�rio M�vel & Equipamentos','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Accum. Amort. -M�vel. & Equip.','A','','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Ve�culo','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Accum. Amort. -Ve�culo','A','','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','BALAN�O ATUAL','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Escritório Móvel & Equipamentos','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Accum. Amort. -Móvel. & Equip.','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Veículo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Accum. Amort. -Veículo','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','BALANÇO ATUAL','H','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Contas a Pagar','A','','L','AP');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2170','Taxas federais','A','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','VAT (7%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','VAT (8%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2380','Contas a pagar de f�rias','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2400','DEDU��ES DE FOLHA DE PAGAMENTO','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2380','Contas a pagar de férias','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2400','DEDUÇÕES DE FOLHA DE PAGAMENTO','H','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2450','Imposto de Renda Devido','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','Passivi exig�vel a longo prazo','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Empr�stimo banc�rio','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Empr�stimo de Acionistas','A','','L','AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','DIVIS�O DE CAPITAL','H','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Divis�o comum','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','Passivi exigível a longo prazo','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Empréstimo bancário','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Empréstimo de Acionistas','A','','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','DIVISÃO DE CAPITAL','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Divisão comum','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','VENDAS RECEITAS','H','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Vendas Gerais','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Partes para mercado secund�rio','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Partes para mercado secundário','A','','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Parte Computacional','A','','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','CONSULTANDO FONTES DE RENDA','H','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Consultando','A','','I','AR_amount:IC_income');
@@ -38,29 +38,29 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','OUTRAS RENDAS','H','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Transporte & Taxa','A','','I','IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Juros Acumulados','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Ganho de c�mbio estrangeiro','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Ganho de câmbio estrangeiro','A','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','CUSTO DE VENDAS DE PRODUTOS','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Compras','A','','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','Mercado Secund�rio','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','Mercado Secundário','A','','E','AP_amount:IC_cogs');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5060','Parte Computacional','A','','E','AP_amount:IC_cogs');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Frete','A','','E','AP_amount:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','DESPESAS E FOLHA DE PAGAMENTO','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Sal�rios','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Salários','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GERAL E DESPESAS ADMINISTRATIVAS','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Contabilidade & Leis','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Publicidade & Promo��es','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Balan�o','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortiza��o','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Publicidade & Promoções','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Balanço','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortização','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Imposto de Renda','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Seguro','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interesses & Encargos Banc�rios','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Materiais de Escrit�rio','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interesses & Encargos Bancários','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Materiais de Escritório','A','','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Aluguel','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Manuten��o & Reparos','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Manutenção & Reparos','A','','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telefone','A','','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Cursos & Entretenimentos','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Servi�os P�blicos','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenciamento para exporta��es','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Serviços Públicos','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenciamento para exportações','A','','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Troca com Estrangeiro','A','','E','');
 --
 insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.07);
diff --git a/sql/Canada-Quebec-gifi.sql b/sql/Canada-Quebec-gifi.sql
new file mode 100755
index 00000000..10872f2c
--- /dev/null
+++ b/sql/Canada-Quebec-gifi.sql
@@ -0,0 +1,719 @@
+-- French Canadian GIFI
+-- Céline des Ligneris
+-- checked DS. March 3, 2004
+--
+INSERT INTO gifi (accno,description) VALUES ('1000','Encaisse et dépôts');
+INSERT INTO gifi (accno,description) VALUES ('1001','Encaisse');
+INSERT INTO gifi (accno,description) VALUES ('1002','Dépôts dans des banques et des institutions canadiennes  monnaie canadienne');
+INSERT INTO gifi (accno,description) VALUES ('1003','Dépôts dans des banques et des institutions canadiennes  devises étrangères');
+INSERT INTO gifi (accno,description) VALUES ('1004','Dépôts dans des banques étrangères  monnaie canadienne');
+INSERT INTO gifi (accno,description) VALUES ('1005','Dépôts dans des banques étrangères  devises étrangères');
+INSERT INTO gifi (accno,description) VALUES ('1006','Caisse de crédit  dépôt central');
+INSERT INTO gifi (accno,description) VALUES ('1007','Autres éléments de l\'actif assimilables à de l\'encaisse');
+INSERT INTO gifi (accno,description) VALUES ('1060','Comptes clients');
+INSERT INTO gifi (accno,description) VALUES ('1061','Provision pour créances douteuses');
+INSERT INTO gifi (accno,description) VALUES ('1062','Comptes clients commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('1063','Provision pour mauvaises créances  comptes clients commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('1064','Comptes clients de personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1065','Provision pour mauvaises créances  personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1066','Impôts à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1067','Intérêts à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1068','Retenues de garantie à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1069','Créances au titre de baux');
+INSERT INTO gifi (accno,description) VALUES ('1070','Provision pour éléments douteux contenus dans certaines créances au titre de baux');
+INSERT INTO gifi (accno,description) VALUES ('1071','Comptes à recevoir d\'employés');
+INSERT INTO gifi (accno,description) VALUES ('1072','Provision pour mauvaises créances  employés');
+INSERT INTO gifi (accno,description) VALUES ('1073','Montants à recevoir de membres d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('1120','Stocks');
+INSERT INTO gifi (accno,description) VALUES ('1121','Stock de marchandises à vendre');
+INSERT INTO gifi (accno,description) VALUES ('1122','Pièces et fournitures en stock');
+INSERT INTO gifi (accno,description) VALUES ('1123','Biens immobiliers figurant dans un inventaire');
+INSERT INTO gifi (accno,description) VALUES ('1124','Stocks d\'agrégats');
+INSERT INTO gifi (accno,description) VALUES ('1125','Travaux en cours');
+INSERT INTO gifi (accno,description) VALUES ('1126','Matières premières');
+INSERT INTO gifi (accno,description) VALUES ('1127','Titres figurant dans un inventaire');
+INSERT INTO gifi (accno,description) VALUES ('1180','Placements à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1181','Dépôts à terme canadiens');
+INSERT INTO gifi (accno,description) VALUES ('1182','Actions de sociétés canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('1183','Obligations canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('1184','Bonds du Trésor canadien');
+INSERT INTO gifi (accno,description) VALUES ('1185','Titres acquis avec entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('1186','Autres placements canadiens à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1187','Placements étrangers à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1240','Prêts et effets à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1241','Prêts remboursables sur demande');
+INSERT INTO gifi (accno,description) VALUES ('1242','Autres prêts non remboursés');
+INSERT INTO gifi (accno,description) VALUES ('1243','Effets à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1244','Hypothèques à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1300','Sommes exigibles d\'actionnaire(s)/d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('1301','Sommes exigibles d\'actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('1302','Sommes exigibles d\'actionnaire(s) (sociétés)');
+INSERT INTO gifi (accno,description) VALUES ('1303','Sommes exigibles d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('1360','Placements dans une(des) coentreprise(s)/ société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('1380','Sommes exigibles de coentreprise(s)/société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('1400','Sommes exigibles des personnes apparentées/placements dans des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1401','Billets à demande de personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1402','Intérêts à recevoir de personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1403','Prêts/avances à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1460','Dettes des clients pour acceptation');
+INSERT INTO gifi (accno,description) VALUES ('1480','Autres éléments d\'actif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1481','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('1482','Revenus de placements accumulés');
+INSERT INTO gifi (accno,description) VALUES ('1483','Impôts recouvrables/remboursables');
+INSERT INTO gifi (accno,description) VALUES ('1484','Dépenses payées d\'avance');
+INSERT INTO gifi (accno,description) VALUES ('1485','Avances de forage');
+INSERT INTO gifi (accno,description) VALUES ('1486','Cautionnement/dépôts sur soumissions');
+INSERT INTO gifi (accno,description) VALUES ('1599','Total de l\'actif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1600','Terrains');
+INSERT INTO gifi (accno,description) VALUES ('1601','Frais d\'amélioration des terrains');
+INSERT INTO gifi (accno,description) VALUES ('1602','Amortissement cumulé de l\'amélioration des terrains');
+INSERT INTO gifi (accno,description) VALUES ('1620','Biens épuisables');
+INSERT INTO gifi (accno,description) VALUES ('1621','Amortissement cumulé des biens épuisables');
+INSERT INTO gifi (accno,description) VALUES ('1622','Biens en ressources pétrolifères et en gaz naturel');
+INSERT INTO gifi (accno,description) VALUES ('1623','Amortissement cumulé des biens en ressources');
+INSERT INTO gifi (accno,description) VALUES ('1624','Biens miniers');
+INSERT INTO gifi (accno,description) VALUES ('1625','Amortissement cumulé des biens miniers');
+INSERT INTO gifi (accno,description) VALUES ('1626','Frais d\'exploration et d\'exploitation reportés');
+INSERT INTO gifi (accno,description) VALUES ('1627','Amortissement cumulé des frais d\'exploration et d\'exploitation reportés');
+INSERT INTO gifi (accno,description) VALUES ('1628','Carrières');
+INSERT INTO gifi (accno,description) VALUES ('1629','Amortissement cumulé des carrières');
+INSERT INTO gifi (accno,description) VALUES ('1630','Carrières de gravier');
+INSERT INTO gifi (accno,description) VALUES ('1631','Amortissement cumulé des carrières de gravier');
+INSERT INTO gifi (accno,description) VALUES ('1632','Concessions forestières');
+INSERT INTO gifi (accno,description) VALUES ('1633','Amortissement cumulé des concessions forestières');
+INSERT INTO gifi (accno,description) VALUES ('1680','Bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('1681','Amortissement cumulé des bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('1682','Installations de fabrication et de traitement');
+INSERT INTO gifi (accno,description) VALUES ('1683','Amortissement cumulé des installations de fabrication et de traitement');
+INSERT INTO gifi (accno,description) VALUES ('1684','Bâtiments en construction');
+INSERT INTO gifi (accno,description) VALUES ('1740','Machines, matériel, meubles et accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1741','Amortissement cumulé des machines, du matériel, des meubles et des accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1742','Véhicules automobiles');
+INSERT INTO gifi (accno,description) VALUES ('1743','Amortissement cumulé des véhicules automobiles');
+INSERT INTO gifi (accno,description) VALUES ('1744','Outils et matrices');
+INSERT INTO gifi (accno,description) VALUES ('1745','Amortissement cumulé sur les outils et les matrices');
+INSERT INTO gifi (accno,description) VALUES ('1746','Matériel de construction et d\'excavation');
+INSERT INTO gifi (accno,description) VALUES ('1747','Amortissement cumulé du matériel de construction et d\'excavation');
+INSERT INTO gifi (accno,description) VALUES ('1748','Matériel d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1749','Amortissement cumulé du matériel d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1750','Filets et matériel de pêche');
+INSERT INTO gifi (accno,description) VALUES ('1751','Amortissement cumulé des filets et du matériel de pêche');
+INSERT INTO gifi (accno,description) VALUES ('1752','Matériel d\'exploitation minière');
+INSERT INTO gifi (accno,description) VALUES ('1753','Amortissement cumulé du matériel d\'exploitation minière');
+INSERT INTO gifi (accno,description) VALUES ('1754','Réseaux pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('1755','Amortissement cumulé des réseaux pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('1756','Matériel de production pour les industries de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1757','Amortissement cumulé du matériel de production de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1758','Matériel de production autre que pour les industries de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1759','Amortissement cumulé du matériel de production autre que pour les industries des ressources  naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1760','Matériel d\'exploration');
+INSERT INTO gifi (accno,description) VALUES ('1761','Amortissement cumulé du matériel d\'exploration');
+INSERT INTO gifi (accno,description) VALUES ('1762','Matériel d\'expédition');
+INSERT INTO gifi (accno,description) VALUES ('1763','Amortissement cumulé du matériel d\'expédition');
+INSERT INTO gifi (accno,description) VALUES ('1764','Navires et bateaux');
+INSERT INTO gifi (accno,description) VALUES ('1765','Amortissement cumulé des navires et des bateaux');
+INSERT INTO gifi (accno,description) VALUES ('1766','Aéronefs');
+INSERT INTO gifi (accno,description) VALUES ('1767','Amortissement cumulé des aéronefs');
+INSERT INTO gifi (accno,description) VALUES ('1768','Panneaux indicateurs');
+INSERT INTO gifi (accno,description) VALUES ('1769','Amortissement cumulé des panneaux indicateurs');
+INSERT INTO gifi (accno,description) VALUES ('1770','Petits outils');
+INSERT INTO gifi (accno,description) VALUES ('1771','Amortissement cumulé des petits outils');
+INSERT INTO gifi (accno,description) VALUES ('1772','Matériel de radio et de communication');
+INSERT INTO gifi (accno,description) VALUES ('1773','Amortissement cumulé du matériel de radio et de communication');
+INSERT INTO gifi (accno,description) VALUES ('1774','Matériel informatique/logiciels');
+INSERT INTO gifi (accno,description) VALUES ('1775','Amortissement cumulé du matériel informatique / logiciels');
+INSERT INTO gifi (accno,description) VALUES ('1776','Instruments de musique');
+INSERT INTO gifi (accno,description) VALUES ('1777','Amortissement cumulé des instruments de musique');
+INSERT INTO gifi (accno,description) VALUES ('1778','Satellites');
+INSERT INTO gifi (accno,description) VALUES ('1779','Amortissement cumulé des satellites');
+INSERT INTO gifi (accno,description) VALUES ('1780','Stations terrestres');
+INSERT INTO gifi (accno,description) VALUES ('1781','Amortissement cumulé des stations terrestres');
+INSERT INTO gifi (accno,description) VALUES ('1782','Machines et matériel en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('1783','Matériel de transport');
+INSERT INTO gifi (accno,description) VALUES ('1784','Amortissement cumulé du matériel de transport');
+INSERT INTO gifi (accno,description) VALUES ('1785','Autres machines et matériel');
+INSERT INTO gifi (accno,description) VALUES ('1786','Amortissement cumulé des autres machines et d\'autre matériel');
+INSERT INTO gifi (accno,description) VALUES ('1787','Meubles et accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1788','Amortissement cumulé des meubles et des accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1900','Autres immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('1901','Amortissement cumulé des autres immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('1902','Chemins d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1903','Amortissement cumulé des chemins d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1904','Aires asphaltées et parcs de stationnement');
+INSERT INTO gifi (accno,description) VALUES ('1905','Amortissement des aires asphaltées et des parcs de stationnement');
+INSERT INTO gifi (accno,description) VALUES ('1906','Quais');
+INSERT INTO gifi (accno,description) VALUES ('1907','Amortissement cumulé des quais');
+INSERT INTO gifi (accno,description) VALUES ('1908','Clôtures');
+INSERT INTO gifi (accno,description) VALUES ('1909','Amortissement cumulé des clôtures');
+INSERT INTO gifi (accno,description) VALUES ('1910','Contrats de location  acquisition (bâtiments)');
+INSERT INTO gifi (accno,description) VALUES ('1911','Amortissement cumulé des contrats de location - acquisition (bâtiments)');
+INSERT INTO gifi (accno,description) VALUES ('1912','Contrats de location  acquisition (matériel)');
+INSERT INTO gifi (accno,description) VALUES ('1913','Amortissement cumulé des contrats de location  acquisition (matériel)');
+INSERT INTO gifi (accno,description) VALUES ('1914','Contrats de location  acquisition (véhicules)');
+INSERT INTO gifi (accno,description) VALUES ('1915','Amortissement cumulé des contrats de location  acquisition (véhicules)');
+INSERT INTO gifi (accno,description) VALUES ('1916','Contrats de location  acquisition (autres)panneaux');
+INSERT INTO gifi (accno,description) VALUES ('1917','Amortissement cumulé des contrats de location  acquisition (autres)');
+INSERT INTO gifi (accno,description) VALUES ('1918','Améliorations locatives');
+INSERT INTO gifi (accno,description) VALUES ('1919','Amortissement cumulé des améliorations locatives');
+INSERT INTO gifi (accno,description) VALUES ('1920','Autres immobilisations en construction');
+INSERT INTO gifi (accno,description) VALUES ('1921','Aires de campings');
+INSERT INTO gifi (accno,description) VALUES ('1922','Amortissement cumulé des aires de campings');
+INSERT INTO gifi (accno,description) VALUES ('2008','Total des immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('2009','Total de l\'amortissement cumulé des immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('2010','Actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2011','Amortissement cumulé de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2012','Achalandage');
+INSERT INTO gifi (accno,description) VALUES ('2013','Amortissement cumulé de l\'achalandage');
+INSERT INTO gifi (accno,description) VALUES ('2014','Contingents');
+INSERT INTO gifi (accno,description) VALUES ('2015','Amortissement cumulé des contingents');
+INSERT INTO gifi (accno,description) VALUES ('2016','Permis');
+INSERT INTO gifi (accno,description) VALUES ('2017','Amortissement cumulé des permis');
+INSERT INTO gifi (accno,description) VALUES ('2018','Frais de constitution en société');
+INSERT INTO gifi (accno,description) VALUES ('2019','Amortissement cumulé des frais de constitution en société');
+INSERT INTO gifi (accno,description) VALUES ('2020','Marques de commerce et brevets');
+INSERT INTO gifi (accno,description) VALUES ('2021','Amortissement cumulé des marques de commerce et des brevets');
+INSERT INTO gifi (accno,description) VALUES ('2022','Listes de clients');
+INSERT INTO gifi (accno,description) VALUES ('2023','Amortissement cumulé des listes de clients');
+INSERT INTO gifi (accno,description) VALUES ('2024','Droits');
+INSERT INTO gifi (accno,description) VALUES ('2025','Amortissement cumulé des droits');
+INSERT INTO gifi (accno,description) VALUES ('2026','Recherche et développement');
+INSERT INTO gifi (accno,description) VALUES ('2027','Amortissement cumulé de la recherche et du développement');
+INSERT INTO gifi (accno,description) VALUES ('2070','Droits relatifs à des ressources');
+INSERT INTO gifi (accno,description) VALUES ('2071','Amortissement cumulé des droits relatifs à des ressources');
+INSERT INTO gifi (accno,description) VALUES ('2072','Droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('2073','Amortissement cumulé des droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('2074','Droits miniers');
+INSERT INTO gifi (accno,description) VALUES ('2075','Amortissement cumulé des droits miniers');
+INSERT INTO gifi (accno,description) VALUES ('2076','Droits pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('2077','Amortissement cumulé des droits pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('2178','Total de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2179','Total de l\'amortissement cumulé de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2180','Sommes exigibles d\'actionnaire(s)/ d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2181','Sommes exigibles d\'actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('2182','Sommes exigibles d\'actionnaire(s) (sociétés)');
+INSERT INTO gifi (accno,description) VALUES ('2183','Sommes exigibles d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2190','Sommes exigibles des membres');
+INSERT INTO gifi (accno,description) VALUES ('2200','Placements dans une(des) coentreprise(s)/société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2220','Sommes exigibles de coentreprise(s)/société(s)de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2240','Sommes exigibles des personnes apparentées/');
+INSERT INTO gifi (accno,description) VALUES ('2241','Sommes exigibles de/placements dans des personnes canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2242','Actions dans des sociétés canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2243','Prêts/avances à des sociétés canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2244','Placements dans des sociétés canadiennes apparentées à la valeur d\'acquisition');
+INSERT INTO gifi (accno,description) VALUES ('2245','Placements dans des sociétés canadiennes apparentées à la valeur de consolidation');
+INSERT INTO gifi (accno,description) VALUES ('2246','Sommes exigibles de/placements dans des parties étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2247','Actions dans des sociétés étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2248','Prêts/avances à des sociétés étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2249','Placements dans des sociétés étrangères apparentées à la valeur d\'acquisition');
+INSERT INTO gifi (accno,description) VALUES ('2250','Placements dans des sociétés étrangères apparentées à la valeur de consolidation');
+INSERT INTO gifi (accno,description) VALUES ('2280','Placements dans des locations en partenariat');
+INSERT INTO gifi (accno,description) VALUES ('2300','Placements à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2301','Actions dans des sociétés étrangères');
+INSERT INTO gifi (accno,description) VALUES ('2302','Autres genres de placements à l\'étranger');
+INSERT INTO gifi (accno,description) VALUES ('2303','Actions dans des sociétés canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2304','Titres de créances du gouvernement du Canada');
+INSERT INTO gifi (accno,description) VALUES ('2305','Titres de créances des gouvernements provinciaux et des administrations municipales du Canada');
+INSERT INTO gifi (accno,description) VALUES ('2306','Obligations et débentures de sociétés canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2307','Titres de créances');
+INSERT INTO gifi (accno,description) VALUES ('2308','Titres de participation');
+INSERT INTO gifi (accno,description) VALUES ('2309','Titres acquis à la suite d\'une entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('2310','Actions de la caisse de crédit centrale');
+INSERT INTO gifi (accno,description) VALUES ('2311','Autres placements canadiens à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2360','Prêts à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2361','Prêts hypothécaires');
+INSERT INTO gifi (accno,description) VALUES ('2362','Prêts personnels et prêts sur carte de crédit');
+INSERT INTO gifi (accno,description) VALUES ('2363','Prêts au gouvernement et prêts commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('2364','Marge de crédit');
+INSERT INTO gifi (accno,description) VALUES ('2420','Autres éléments d\'actif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2421','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('2422','Frais du régime de pension reportés');
+INSERT INTO gifi (accno,description) VALUES ('2423','Pertes de change non matérialisées reportées');
+INSERT INTO gifi (accno,description) VALUES ('2424','Autres éléments/frais reportés');
+INSERT INTO gifi (accno,description) VALUES ('2425','Amortissement cumulé des frais reportés');
+INSERT INTO gifi (accno,description) VALUES ('2426','Fonds de réserve');
+INSERT INTO gifi (accno,description) VALUES ('2427','Valeur de rachat de l\'assurance-vie');
+INSERT INTO gifi (accno,description) VALUES ('2589','Total de l\'actif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2590','Actif détenu en fiducie');
+INSERT INTO gifi (accno,description) VALUES ('2599','Total de l\'actif');
+INSERT INTO gifi (accno,description) VALUES ('2600','Découvert bancaire');
+INSERT INTO gifi (accno,description) VALUES ('2620','Montants et charges à payer');
+INSERT INTO gifi (accno,description) VALUES ('2621','Effets commerciaux à payer');
+INSERT INTO gifi (accno,description) VALUES ('2622','Effets commerciaux à payer à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2623','Retenues de garantie à payer');
+INSERT INTO gifi (accno,description) VALUES ('2624','Salaires à payer');
+INSERT INTO gifi (accno,description) VALUES ('2625','Frais de gestion à payer');
+INSERT INTO gifi (accno,description) VALUES ('2626','Gratifications à payer');
+INSERT INTO gifi (accno,description) VALUES ('2627','Retenues salariales à payer');
+INSERT INTO gifi (accno,description) VALUES ('2628','Retenues d\'impôts et de taxes à payer');
+INSERT INTO gifi (accno,description) VALUES ('2629','Intérêts à payer');
+INSERT INTO gifi (accno,description) VALUES ('2630','Montants à payer aux membres d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('2680','Taxes et impôts à payer');
+INSERT INTO gifi (accno,description) VALUES ('2700','Dettes à court terme');
+INSERT INTO gifi (accno,description) VALUES ('2701','Emprunts auprès de banques canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2702','Élément de passif pour les titres vendus à découvert');
+INSERT INTO gifi (accno,description) VALUES ('2703','Élément de passif pour les titres vendus à la suite d\'une entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('2704','Titres sur l\'or et sur l\'argent');
+INSERT INTO gifi (accno,description) VALUES ('2705','Chèques et autres items en circulation');
+INSERT INTO gifi (accno,description) VALUES ('2706','Billets garantis');
+INSERT INTO gifi (accno,description) VALUES ('2770','Revenus reportés');
+INSERT INTO gifi (accno,description) VALUES ('2780','Sommes dues à un(des) actionnaire(s)/administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2781','Sommes dues à un(des) actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('2782','Sommes dues à un(des) actionnaire(s) (sociétés)');
+INSERT INTO gifi (accno,description) VALUES ('2783','Sommes dues à un(des) administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2840','Sommes dues à une(des) coentreprise(s)/ société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2860','Sommes dues à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2861','Billets à demande dus à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2862','Intérêts à payer à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2863','Avances à payer à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2920','Portion à court terme du passif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2940','Acceptations de banque');
+INSERT INTO gifi (accno,description) VALUES ('2960','Autres éléments du passif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('2961','Sommes reçues en dépôts');
+INSERT INTO gifi (accno,description) VALUES ('2962','Dividendes à payer');
+INSERT INTO gifi (accno,description) VALUES ('2963','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('2964','Réserve pour garanties et indemnités');
+INSERT INTO gifi (accno,description) VALUES ('2965','Provisions et réserves générales');
+INSERT INTO gifi (accno,description) VALUES ('2966','Parts des membres de l\'équipage');
+INSERT INTO gifi (accno,description) VALUES ('3139','Total du passif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('3140','Dette à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3141','Hypothèques');
+INSERT INTO gifi (accno,description) VALUES ('3142','Emprunts d\'une société de crédit agricole');
+INSERT INTO gifi (accno,description) VALUES ('3143','Emprunt d\'une banque à charte');
+INSERT INTO gifi (accno,description) VALUES ('3144','Emprunt d\'une caisse populaire/d\'une coopérative de crédit');
+INSERT INTO gifi (accno,description) VALUES ('3145','Emprunt du gouvernement provincial');
+INSERT INTO gifi (accno,description) VALUES ('3146','Emprunt d\'un fournisseur');
+INSERT INTO gifi (accno,description) VALUES ('3147','Prêt personnel');
+INSERT INTO gifi (accno,description) VALUES ('3148','Emprunts d\'une fédération, d\'une centrale ou de');
+INSERT INTO gifi (accno,description) VALUES ('3149','Marge de crédit');
+INSERT INTO gifi (accno,description) VALUES ('3150','Élément de passif pour les titres vendus à');
+INSERT INTO gifi (accno,description) VALUES ('3151','Élément de passif pour les titres vendus à la suite d\'une entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('3152','Billets garantis');
+INSERT INTO gifi (accno,description) VALUES ('3200','Cautionnement des institutions financières');
+INSERT INTO gifi (accno,description) VALUES ('3210','Obligations et débentures');
+INSERT INTO gifi (accno,description) VALUES ('3220','Revenus reportés');
+INSERT INTO gifi (accno,description) VALUES ('3240','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('3260','Sommes dues à un(des) actionnaire(s)/ administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('3261','Sommes dues à un(des) actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('3262','Sommes dues à un(des) actionnaire(s) (sociétés)');
+INSERT INTO gifi (accno,description) VALUES ('3263','Sommes dues à un(des) administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('3270','Sommes dues à des membres');
+INSERT INTO gifi (accno,description) VALUES ('3280','Sommes dues à une(des) coentreprise(s)/société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('3300','Sommes dues à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('3301','Sommes dues à des personnes canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('3302','Sommes dues à des personnes étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('3320','Autres éléments de passif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3321','Obligations, engagements et location-acquisition à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3322','Réserves pour garanties et indemnités');
+INSERT INTO gifi (accno,description) VALUES ('3323','Provision pour la restauration des sites d\'exploitation');
+INSERT INTO gifi (accno,description) VALUES ('3324','Contribution à une fiducie pour l\'environnement');
+INSERT INTO gifi (accno,description) VALUES ('3325','Provisions et réserves générales');
+INSERT INTO gifi (accno,description) VALUES ('3326','Redressement pour les actions privilégiées');
+INSERT INTO gifi (accno,description) VALUES ('3327','Répartition aux membres');
+INSERT INTO gifi (accno,description) VALUES ('3328','Revenus différés de contrats incomplets');
+INSERT INTO gifi (accno,description) VALUES ('3450','Total du passif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3460','Dettes de second rang');
+INSERT INTO gifi (accno,description) VALUES ('3470','Sommes détenues en fiducie');
+INSERT INTO gifi (accno,description) VALUES ('3499','Total du passif');
+INSERT INTO gifi (accno,description) VALUES ('3500','Actions ordinaires');
+INSERT INTO gifi (accno,description) VALUES ('3520','Actions privilégiées');
+INSERT INTO gifi (accno,description) VALUES ('3540','Surplus d\'apport et autres surplus');
+INSERT INTO gifi (accno,description) VALUES ('3541','Surplus d\'apport');
+INSERT INTO gifi (accno,description) VALUES ('3542','Surplus d\'expertise');
+INSERT INTO gifi (accno,description) VALUES ('3543','Réserve générale');
+INSERT INTO gifi (accno,description) VALUES ('3570','Compte du siège social');
+INSERT INTO gifi (accno,description) VALUES ('3600','Bénéfices non répartis/déficit');
+INSERT INTO gifi (accno,description) VALUES ('3620','Total des capitaux propres');
+INSERT INTO gifi (accno,description) VALUES ('3640','Total du passif et des capitaux propres');
+INSERT INTO gifi (accno,description) VALUES ('3680','Revenu net/perte nette');
+INSERT INTO gifi (accno,description) VALUES ('3700','Dividendes déclarés');
+INSERT INTO gifi (accno,description) VALUES ('3701','Dividendes en espèces');
+INSERT INTO gifi (accno,description) VALUES ('3702','Ristournes');
+INSERT INTO gifi (accno,description) VALUES ('3720','Redressements sur exercices antérieurs');
+INSERT INTO gifi (accno,description) VALUES ('3740','Autres éléments touchant les bénéfices non répartis');
+INSERT INTO gifi (accno,description) VALUES ('3741','Rachat d\'actions');
+INSERT INTO gifi (accno,description) VALUES ('3742','Réserves spéciales');
+INSERT INTO gifi (accno,description) VALUES ('3743','Redressements relatifs aux devises');
+INSERT INTO gifi (accno,description) VALUES ('3744','Éléments inhabituels de revenus');
+INSERT INTO gifi (accno,description) VALUES ('3745','Transferts interfonds');
+INSERT INTO gifi (accno,description) VALUES ('3849','Bénéfices non répartis/déficit  fin de l\'exercice');
+INSERT INTO gifi (accno,description) VALUES ('8000','Ventes commerciales de biens et services');
+INSERT INTO gifi (accno,description) VALUES ('8020','Ventes de biens et de services à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('8030','Ventes entre divisions');
+INSERT INTO gifi (accno,description) VALUES ('8040','Ventes de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('8041','Ventes de pétrole et de gaz naturel');
+INSERT INTO gifi (accno,description) VALUES ('8042','Ventes de pétrole et de gaz naturel à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('8043','Commercialisation du gaz');
+INSERT INTO gifi (accno,description) VALUES ('8044','Revenus de traitement');
+INSERT INTO gifi (accno,description) VALUES ('8045','Revenus de transport par pipeline');
+INSERT INTO gifi (accno,description) VALUES ('8046','Ventes reliées à l\'exploration séismique');
+INSERT INTO gifi (accno,description) VALUES ('8047','Revenus provenant de l\'exploitation minière');
+INSERT INTO gifi (accno,description) VALUES ('8048','Revenus provenant du charbon');
+INSERT INTO gifi (accno,description) VALUES ('8049','Revenus de sables bitumineux');
+INSERT INTO gifi (accno,description) VALUES ('8050','Revenus provenant des redevances');
+INSERT INTO gifi (accno,description) VALUES ('8051','Revenus/pertes d\'une société de personnes/coentreprise  pétrole et gaz');
+INSERT INTO gifi (accno,description) VALUES ('8052','Revenus/pertes d\'une société de personnes/coentreprise  mines');
+INSERT INTO gifi (accno,description) VALUES ('8053','Autres revenus de production');
+INSERT INTO gifi (accno,description) VALUES ('8089','Total des ventes de biens et services');
+INSERT INTO gifi (accno,description) VALUES ('8090','Revenus de placements');
+INSERT INTO gifi (accno,description) VALUES ('8091','Intérêt de sources étrangères');
+INSERT INTO gifi (accno,description) VALUES ('8092','Intérêt d\'obligations et de débentures canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('8093','Intérêt de prêts hypothécaires canadiens');
+INSERT INTO gifi (accno,description) VALUES ('8094','Intérêt d\'autres sources canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('8095','Revenus de dividendes');
+INSERT INTO gifi (accno,description) VALUES ('8096','Dividendes de sources canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('8097','Dividendes de sources étrangères');
+INSERT INTO gifi (accno,description) VALUES ('8100','Revenus d\'intérêt (institutions financières)');
+INSERT INTO gifi (accno,description) VALUES ('8101','Intérêt de prêts');
+INSERT INTO gifi (accno,description) VALUES ('8102','Intérêt de valeurs mobilières');
+INSERT INTO gifi (accno,description) VALUES ('8103','Intérêt des dépôts en banque');
+INSERT INTO gifi (accno,description) VALUES ('8120','Revenus de commissions');
+INSERT INTO gifi (accno,description) VALUES ('8121','Revenus de commissions sur les transactions immobilières');
+INSERT INTO gifi (accno,description) VALUES ('8140','Revenus de location');
+INSERT INTO gifi (accno,description) VALUES ('8141','Revenus de location immobilière');
+INSERT INTO gifi (accno,description) VALUES ('8142','Revenus de location de films');
+INSERT INTO gifi (accno,description) VALUES ('8150','Contrats de location de véhicules');
+INSERT INTO gifi (accno,description) VALUES ('8160','Revenus provenant de la pêche');
+INSERT INTO gifi (accno,description) VALUES ('8161','Ventes de poisson');
+INSERT INTO gifi (accno,description) VALUES ('8162','Autres produits marins');
+INSERT INTO gifi (accno,description) VALUES ('8163','Subventions, crédits et dégrèvements de pêche');
+INSERT INTO gifi (accno,description) VALUES ('8164','Subventions de pêche');
+INSERT INTO gifi (accno,description) VALUES ('8165','Indemnité pour perte d\'un revenu ou d\'un bien de pêche');
+INSERT INTO gifi (accno,description) VALUES ('8166','Revenu de pêcheur à la part');
+INSERT INTO gifi (accno,description) VALUES ('8210','Profits/pertes sur la disposition d\'éléments d\'actif');
+INSERT INTO gifi (accno,description) VALUES ('8211','Profits/pertes sur la vente de placements');
+INSERT INTO gifi (accno,description) VALUES ('8212','Profits/pertes sur la disposition d\'avoir minier');
+INSERT INTO gifi (accno,description) VALUES ('8220','Montants reçus d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('8221','Frais d\'adhésion');
+INSERT INTO gifi (accno,description) VALUES ('8222','Cotisations');
+INSERT INTO gifi (accno,description) VALUES ('8223','Dons');
+INSERT INTO gifi (accno,description) VALUES ('8224','Ventes et recettes brutes provenant d\'activités de l\'organisme');
+INSERT INTO gifi (accno,description) VALUES ('8230','Autres revenus');
+INSERT INTO gifi (accno,description) VALUES ('8231','Gains/pertes sur devises étrangères');
+INSERT INTO gifi (accno,description) VALUES ('8232','Revenus/pertes de filiales/de sociétés affiliées');
+INSERT INTO gifi (accno,description) VALUES ('8233','Revenus/pertes d\'autres divisions');
+INSERT INTO gifi (accno,description) VALUES ('8234','Revenus/pertes des coentreprises');
+INSERT INTO gifi (accno,description) VALUES ('8235','Revenus/pertes des sociétés de personnes');
+INSERT INTO gifi (accno,description) VALUES ('8236','Réalisation de revenus différés');
+INSERT INTO gifi (accno,description) VALUES ('8237','Revenus de redevances autres que l\'exploitation des ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('8238','Crédits d\'impôts pour redevances de l\'Alberta');
+INSERT INTO gifi (accno,description) VALUES ('8239','Honoraires de gestion et d\'administration');
+INSERT INTO gifi (accno,description) VALUES ('8240','Revenus de télécommunications');
+INSERT INTO gifi (accno,description) VALUES ('8241','Honoraires de consultation');
+INSERT INTO gifi (accno,description) VALUES ('8242','Subventions et octrois');
+INSERT INTO gifi (accno,description) VALUES ('8243','Ventes de sous-produits');
+INSERT INTO gifi (accno,description) VALUES ('8244','Frais d\'administration provenant du service des dépôts');
+INSERT INTO gifi (accno,description) VALUES ('8245','Frais d\'administration provenant du service du crédit');
+INSERT INTO gifi (accno,description) VALUES ('8246','Frais d\'administration provenant du service des cartes bancaires');
+INSERT INTO gifi (accno,description) VALUES ('8247','Ristournes');
+INSERT INTO gifi (accno,description) VALUES ('8248','Recouvrement d\'assurance');
+INSERT INTO gifi (accno,description) VALUES ('8249','Recouvrement de frais');
+INSERT INTO gifi (accno,description) VALUES ('8250','Recouvrement des mauvaises créances');
+INSERT INTO gifi (accno,description) VALUES ('8299','Total des revenus');
+INSERT INTO gifi (accno,description) VALUES ('8300','Stock d\'ouverture');
+INSERT INTO gifi (accno,description) VALUES ('8301','Stock d\'ouverture  produits finis');
+INSERT INTO gifi (accno,description) VALUES ('8302','Stock d\'ouverture  matières premières');
+INSERT INTO gifi (accno,description) VALUES ('8303','Stock d\'ouverture  produits en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('8320','Achats/coût des matériaux');
+INSERT INTO gifi (accno,description) VALUES ('8340','Salaires directs');
+INSERT INTO gifi (accno,description) VALUES ('8350','Avantages sociaux relatifs aux salaires directs');
+INSERT INTO gifi (accno,description) VALUES ('8360','Fournisseurs et sous-traitants');
+INSERT INTO gifi (accno,description) VALUES ('8370','Coûts de production (autres que ressources naturelles)');
+INSERT INTO gifi (accno,description) VALUES ('8400','Coûts de production des ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('8401','Exploitation des pipelines');
+INSERT INTO gifi (accno,description) VALUES ('8402','Forage');
+INSERT INTO gifi (accno,description) VALUES ('8403','Coûts de restauration des sites d\'exploitation');
+INSERT INTO gifi (accno,description) VALUES ('8404','Redevances dérogatoires brutes');
+INSERT INTO gifi (accno,description) VALUES ('8405','Redevances de propriété franche');
+INSERT INTO gifi (accno,description) VALUES ('8406','Paiements de location de concessions publiques');
+INSERT INTO gifi (accno,description) VALUES ('8407','Prospection/travaux de géologie');
+INSERT INTO gifi (accno,description) VALUES ('8408','Exploitation des puits, carburant et matériel');
+INSERT INTO gifi (accno,description) VALUES ('8409','Abandon de puits et puits secs');
+INSERT INTO gifi (accno,description) VALUES ('8410','Autres paiements de location');
+INSERT INTO gifi (accno,description) VALUES ('8411','Frais d\'exploration');
+INSERT INTO gifi (accno,description) VALUES ('8412','Frais d\'aménagement');
+INSERT INTO gifi (accno,description) VALUES ('8435','Sommes exigées par la Couronne');
+INSERT INTO gifi (accno,description) VALUES ('8436','Redevances à la Couronne');
+INSERT INTO gifi (accno,description) VALUES ('8437','Frais de location de la Couronne');
+INSERT INTO gifi (accno,description) VALUES ('8438','Impôts sur le minerai de propriété franche');
+INSERT INTO gifi (accno,description) VALUES ('8439','Impôts miniers');
+INSERT INTO gifi (accno,description) VALUES ('8440','Frais de location des sables bitumineux');
+INSERT INTO gifi (accno,description) VALUES ('8441','Surtaxe de la Saskatchewan sur les ressources');
+INSERT INTO gifi (accno,description) VALUES ('8450','Autres coûts directs');
+INSERT INTO gifi (accno,description) VALUES ('8451','Location et exploitation de matériel');
+INSERT INTO gifi (accno,description) VALUES ('8452','Cour à bois');
+INSERT INTO gifi (accno,description) VALUES ('8453','Coûts d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('8454','Coûts des chemins forestiers');
+INSERT INTO gifi (accno,description) VALUES ('8455','Droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('8456','Coûts des redevances');
+INSERT INTO gifi (accno,description) VALUES ('8457','Frais de transport à l\'achat et droits');
+INSERT INTO gifi (accno,description) VALUES ('8458','Moins-value de l\'inventaire');
+INSERT INTO gifi (accno,description) VALUES ('8459','Coût direct de l\'amortissement des biens corporels');
+INSERT INTO gifi (accno,description) VALUES ('8460','Coût direct de l\'amortissement des biens constitués');
+INSERT INTO gifi (accno,description) VALUES ('8461','Autres frais indirects attribués au coût des ventes');
+INSERT INTO gifi (accno,description) VALUES ('8500','Stock de fermeture');
+INSERT INTO gifi (accno,description) VALUES ('8501','Stock de fermeture  produits finis');
+INSERT INTO gifi (accno,description) VALUES ('8502','Stock de fermeture  matières premières');
+INSERT INTO gifi (accno,description) VALUES ('8503','Stock de fermeture  travaux en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('8518','Coût des ventes');
+INSERT INTO gifi (accno,description) VALUES ('8519','Profit brut/perte brute');
+INSERT INTO gifi (accno,description) VALUES ('8520','Publicité et promotion');
+INSERT INTO gifi (accno,description) VALUES ('8521','Publicité');
+INSERT INTO gifi (accno,description) VALUES ('8522','Dons');
+INSERT INTO gifi (accno,description) VALUES ('8523','Repas et frais de représentation');
+INSERT INTO gifi (accno,description) VALUES ('8524','Promotion');
+INSERT INTO gifi (accno,description) VALUES ('8570','Amortissement de biens incorporels');
+INSERT INTO gifi (accno,description) VALUES ('8590','Créances irrécouvrables');
+INSERT INTO gifi (accno,description) VALUES ('8610','Pertes sur prêts');
+INSERT INTO gifi (accno,description) VALUES ('8611','Provision pour les pertes sur prêts');
+INSERT INTO gifi (accno,description) VALUES ('8620','Avantages sociaux');
+INSERT INTO gifi (accno,description) VALUES ('8621','Assurances collectives');
+INSERT INTO gifi (accno,description) VALUES ('8622','Partie de l\'employeur des avantages sociaux');
+INSERT INTO gifi (accno,description) VALUES ('8623','Cotisations aux régimes de revenus différés');
+INSERT INTO gifi (accno,description) VALUES ('8650','Amortissement des biens constitués par des ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('8670','Amortissement des biens corporels');
+INSERT INTO gifi (accno,description) VALUES ('8690','Assurances');
+INSERT INTO gifi (accno,description) VALUES ('8691','Assurance sur la vie des dirigeants');
+INSERT INTO gifi (accno,description) VALUES ('8710','Intérêts et frais bancaires');
+INSERT INTO gifi (accno,description) VALUES ('8711','Intérêts sur les dettes à court terme');
+INSERT INTO gifi (accno,description) VALUES ('8712','Intérêts sur les obligations et les débentures');
+INSERT INTO gifi (accno,description) VALUES ('8713','Intérêts sur les prêts hypothécaires');
+INSERT INTO gifi (accno,description) VALUES ('8714','Intérêts sur les dettes à long terme');
+INSERT INTO gifi (accno,description) VALUES ('8715','Frais bancaires');
+INSERT INTO gifi (accno,description) VALUES ('8716','Frais de cartes de crédit');
+INSERT INTO gifi (accno,description) VALUES ('8717','Frais de recouvrement et de crédit');
+INSERT INTO gifi (accno,description) VALUES ('8740','Intérêts payés (institutions financières)');
+INSERT INTO gifi (accno,description) VALUES ('8741','Intérêts payés sur dépôts');
+INSERT INTO gifi (accno,description) VALUES ('8742','Intérêts payés sur les obligations et les débentures');
+INSERT INTO gifi (accno,description) VALUES ('8760','Taxes d\'affaires, droits d\'adhésion et licences');
+INSERT INTO gifi (accno,description) VALUES ('8761','Droits d\'adhésion');
+INSERT INTO gifi (accno,description) VALUES ('8762','Taxes d\'affaires');
+INSERT INTO gifi (accno,description) VALUES ('8763','Frais de franchise');
+INSERT INTO gifi (accno,description) VALUES ('8764','Frais à verser aux gouvernements');
+INSERT INTO gifi (accno,description) VALUES ('8780','Taxe des grandes sociétés du Nouveau-Brunswick');
+INSERT INTO gifi (accno,description) VALUES ('8790','Taxe des grandes sociétés de la Nouvelle-Écosse');
+INSERT INTO gifi (accno,description) VALUES ('8810','Frais de bureau');
+INSERT INTO gifi (accno,description) VALUES ('8811','Papeterie et fournitures de bureau');
+INSERT INTO gifi (accno,description) VALUES ('8812','Services de bureau');
+INSERT INTO gifi (accno,description) VALUES ('8813','Traitement des données');
+INSERT INTO gifi (accno,description) VALUES ('8860','Honoraires professionnels');
+INSERT INTO gifi (accno,description) VALUES ('8861','Frais légaux');
+INSERT INTO gifi (accno,description) VALUES ('8862','Frais comptables');
+INSERT INTO gifi (accno,description) VALUES ('8863','Honoraires d\'experts-conseils');
+INSERT INTO gifi (accno,description) VALUES ('8864','Honoraires d\'architectes');
+INSERT INTO gifi (accno,description) VALUES ('8865','Frais d\'évaluation');
+INSERT INTO gifi (accno,description) VALUES ('8866','Frais de laboratoire');
+INSERT INTO gifi (accno,description) VALUES ('8867','Honoraires médicaux');
+INSERT INTO gifi (accno,description) VALUES ('8868','Frais de vétérinaire');
+INSERT INTO gifi (accno,description) VALUES ('8869','Frais de courtage');
+INSERT INTO gifi (accno,description) VALUES ('8870','Frais de transfert');
+INSERT INTO gifi (accno,description) VALUES ('8871','Frais de gestion et d\'administration');
+INSERT INTO gifi (accno,description) VALUES ('8872','Affinage et dosage');
+INSERT INTO gifi (accno,description) VALUES ('8873','Droits d\'enregistrement et frais d\'agents de transfert');
+INSERT INTO gifi (accno,description) VALUES ('8874','Coûts de restructuration');
+INSERT INTO gifi (accno,description) VALUES ('8875','Commissions sur les titres et les valeurs mobilières');
+INSERT INTO gifi (accno,description) VALUES ('8876','Frais de formation');
+INSERT INTO gifi (accno,description) VALUES ('8877','Studio et enregistrement');
+INSERT INTO gifi (accno,description) VALUES ('8910','Frais de location');
+INSERT INTO gifi (accno,description) VALUES ('8911','Loyer de biens immobiliers');
+INSERT INTO gifi (accno,description) VALUES ('8912','Frais d\'occupation');
+INSERT INTO gifi (accno,description) VALUES ('8913','Frais de copropriété');
+INSERT INTO gifi (accno,description) VALUES ('8914','Location de matériel');
+INSERT INTO gifi (accno,description) VALUES ('8915','Location de véhicules motorisés');
+INSERT INTO gifi (accno,description) VALUES ('8916','Amarrage (bateau)');
+INSERT INTO gifi (accno,description) VALUES ('8917','Entreposage');
+INSERT INTO gifi (accno,description) VALUES ('8918','Location de contingents');
+INSERT INTO gifi (accno,description) VALUES ('8960','Réparations et entretien');
+INSERT INTO gifi (accno,description) VALUES ('8961','Réparations et entretien  bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('8962','Réparations et entretien  véhicules');
+INSERT INTO gifi (accno,description) VALUES ('8963','Réparations et entretien  bateaux');
+INSERT INTO gifi (accno,description) VALUES ('8964','Réparations et entretien  machines et matériel');
+INSERT INTO gifi (accno,description) VALUES ('9010','Autres frais de réparation et d\'entretien');
+INSERT INTO gifi (accno,description) VALUES ('9011','Dépense d\'usinage');
+INSERT INTO gifi (accno,description) VALUES ('9012','Frais relatifs aux routes');
+INSERT INTO gifi (accno,description) VALUES ('9013','Sécurité');
+INSERT INTO gifi (accno,description) VALUES ('9014','Enlèvement des déchets');
+INSERT INTO gifi (accno,description) VALUES ('9060','Salaires et traitements');
+INSERT INTO gifi (accno,description) VALUES ('9061','Commissions');
+INSERT INTO gifi (accno,description) VALUES ('9062','Part de l\'équipage');
+INSERT INTO gifi (accno,description) VALUES ('9063','Gratifications');
+INSERT INTO gifi (accno,description) VALUES ('9064','Jetons de présence des administrateurs');
+INSERT INTO gifi (accno,description) VALUES ('9065','Salaires des cadres');
+INSERT INTO gifi (accno,description) VALUES ('9066','Salaires des employés');
+INSERT INTO gifi (accno,description) VALUES ('9110','Contrats de sous-traitance');
+INSERT INTO gifi (accno,description) VALUES ('9130','Fournitures');
+INSERT INTO gifi (accno,description) VALUES ('9131','Petit outillage');
+INSERT INTO gifi (accno,description) VALUES ('9132','Frais d\'atelier');
+INSERT INTO gifi (accno,description) VALUES ('9133','Uniformes');
+INSERT INTO gifi (accno,description) VALUES ('9134','Blanchissage');
+INSERT INTO gifi (accno,description) VALUES ('9135','Alimentation et restauration');
+INSERT INTO gifi (accno,description) VALUES ('9136','Matériel de pêche');
+INSERT INTO gifi (accno,description) VALUES ('9137','Filets et pièges');
+INSERT INTO gifi (accno,description) VALUES ('9138','Sel, appâts et glace');
+INSERT INTO gifi (accno,description) VALUES ('9139','Fournitures de camp');
+INSERT INTO gifi (accno,description) VALUES ('9150','Dépenses liées à l\'informatique');
+INSERT INTO gifi (accno,description) VALUES ('9151','Améliorations et modernisations');
+INSERT INTO gifi (accno,description) VALUES ('9152','Internet');
+INSERT INTO gifi (accno,description) VALUES ('9180','Taxes foncières');
+INSERT INTO gifi (accno,description) VALUES ('9200','Frais de déplacement');
+INSERT INTO gifi (accno,description) VALUES ('9220','Services publics');
+INSERT INTO gifi (accno,description) VALUES ('9221','Électricité');
+INSERT INTO gifi (accno,description) VALUES ('9222','Eau');
+INSERT INTO gifi (accno,description) VALUES ('9223','Chauffage');
+INSERT INTO gifi (accno,description) VALUES ('9224','Frais de carburant');
+INSERT INTO gifi (accno,description) VALUES ('9270','Autres dépenses');
+INSERT INTO gifi (accno,description) VALUES ('9271','Écarts de caisse');
+INSERT INTO gifi (accno,description) VALUES ('9272','Remboursement de frais de la société mère');
+INSERT INTO gifi (accno,description) VALUES ('9273','Frais de vente');
+INSERT INTO gifi (accno,description) VALUES ('9274','Frais de transport et d\'entreposage');
+INSERT INTO gifi (accno,description) VALUES ('9275','Livraison, fret et messageries');
+INSERT INTO gifi (accno,description) VALUES ('9276','Frais de garantie');
+INSERT INTO gifi (accno,description) VALUES ('9277','Frais de redevances  résidents');
+INSERT INTO gifi (accno,description) VALUES ('9278','Frais de redevances  non-résidents');
+INSERT INTO gifi (accno,description) VALUES ('9279','Frais de déchargement');
+INSERT INTO gifi (accno,description) VALUES ('9280','Frais d\'enfouissement');
+INSERT INTO gifi (accno,description) VALUES ('9281','Frais de véhicules');
+INSERT INTO gifi (accno,description) VALUES ('9282','Recherche et développement');
+INSERT INTO gifi (accno,description) VALUES ('9283','Retenues d\'impôts');
+INSERT INTO gifi (accno,description) VALUES ('9284','Frais d\'administration et frais généraux');
+INSERT INTO gifi (accno,description) VALUES ('9285','Dépenses entre divisions');
+INSERT INTO gifi (accno,description) VALUES ('9286','Transferts interfonds');
+INSERT INTO gifi (accno,description) VALUES ('9367','Total des frais d\'exploitation');
+INSERT INTO gifi (accno,description) VALUES ('9368','Total des dépenses');
+INSERT INTO gifi (accno,description) VALUES ('9369','Revenu non agricole net');
+INSERT INTO gifi (accno,description) VALUES ('9370','Grains et oléagineux');
+INSERT INTO gifi (accno,description) VALUES ('9371','Blé');
+INSERT INTO gifi (accno,description) VALUES ('9372','Avoine');
+INSERT INTO gifi (accno,description) VALUES ('9373','Orge');
+INSERT INTO gifi (accno,description) VALUES ('9374','Grains mixtes');
+INSERT INTO gifi (accno,description) VALUES ('9375','Maïs');
+INSERT INTO gifi (accno,description) VALUES ('9376','Canola');
+INSERT INTO gifi (accno,description) VALUES ('9377','Graine de lin');
+INSERT INTO gifi (accno,description) VALUES ('9378','Fèves soya');
+INSERT INTO gifi (accno,description) VALUES ('9379','Paiements de la Commission canadienne du blé');
+INSERT INTO gifi (accno,description) VALUES ('9420','Revenus d\'autres récoltes');
+INSERT INTO gifi (accno,description) VALUES ('9421','Fruits');
+INSERT INTO gifi (accno,description) VALUES ('9422','Pommes de terre');
+INSERT INTO gifi (accno,description) VALUES ('9423','Légumes');
+INSERT INTO gifi (accno,description) VALUES ('9424','Tabac');
+INSERT INTO gifi (accno,description) VALUES ('9425','Produits de serre et de pépinière');
+INSERT INTO gifi (accno,description) VALUES ('9426','Récolte de fourrage');
+INSERT INTO gifi (accno,description) VALUES ('9470','Revenus du bétail et des produits d\'origine');
+INSERT INTO gifi (accno,description) VALUES ('9471','Bovins');
+INSERT INTO gifi (accno,description) VALUES ('9472','Porcins');
+INSERT INTO gifi (accno,description) VALUES ('9473','Volaille');
+INSERT INTO gifi (accno,description) VALUES ('9474','Ovins');
+INSERT INTO gifi (accno,description) VALUES ('9475','Urine de jument gravide (UJG)');
+INSERT INTO gifi (accno,description) VALUES ('9476','Lait et crème (à l\'exclusion des subventions pour');
+INSERT INTO gifi (accno,description) VALUES ('9477','OEufs pour la consommation');
+INSERT INTO gifi (accno,description) VALUES ('9478','Couvaison des oeufs');
+INSERT INTO gifi (accno,description) VALUES ('9479','Aquaculture (couvée et élevage)');
+INSERT INTO gifi (accno,description) VALUES ('9480','Chevaux (reproduction et viande)');
+INSERT INTO gifi (accno,description) VALUES ('9520','Autres produits');
+INSERT INTO gifi (accno,description) VALUES ('9521','Produits de l\'érable');
+INSERT INTO gifi (accno,description) VALUES ('9522','Insémination artificielle');
+INSERT INTO gifi (accno,description) VALUES ('9523','Production de sperme');
+INSERT INTO gifi (accno,description) VALUES ('9524','Production d\'embryon');
+INSERT INTO gifi (accno,description) VALUES ('9540','Revenus des paiements de programmes');
+INSERT INTO gifi (accno,description) VALUES ('9541','Subventions laitières');
+INSERT INTO gifi (accno,description) VALUES ('9542','Assurance-récolte');
+INSERT INTO gifi (accno,description) VALUES ('9543','Paiements du CSRN');
+INSERT INTO gifi (accno,description) VALUES ('9544','Paiements provenant du programme d\'aide en cas de catastrophe');
+INSERT INTO gifi (accno,description) VALUES ('9570','Remises');
+INSERT INTO gifi (accno,description) VALUES ('9571','Remises  carburant');
+INSERT INTO gifi (accno,description) VALUES ('9572','Remises  intérêt');
+INSERT INTO gifi (accno,description) VALUES ('9573','Remises  taxes foncières');
+INSERT INTO gifi (accno,description) VALUES ('9574','Reventes, Remises de la TPS pour les dépenses');
+INSERT INTO gifi (accno,description) VALUES ('9575','Remises de la TPS pour les dépenses non');
+INSERT INTO gifi (accno,description) VALUES ('9600','Autres revenus/pertes agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9601','Travail sur commande ou en sous-traitance');
+INSERT INTO gifi (accno,description) VALUES ('9602','Ventes de bois');
+INSERT INTO gifi (accno,description) VALUES ('9603','Courses de chevaux');
+INSERT INTO gifi (accno,description) VALUES ('9604','Produits d\'assurance');
+INSERT INTO gifi (accno,description) VALUES ('9605','Ristournes');
+INSERT INTO gifi (accno,description) VALUES ('9606','Revenu de location');
+INSERT INTO gifi (accno,description) VALUES ('9607','Revenu en intérêt');
+INSERT INTO gifi (accno,description) VALUES ('9608','Revenu de dividendes');
+INSERT INTO gifi (accno,description) VALUES ('9609','Profits/pertes sur la disposition de biens');
+INSERT INTO gifi (accno,description) VALUES ('9610','Gravier');
+INSERT INTO gifi (accno,description) VALUES ('9611','Camionnage');
+INSERT INTO gifi (accno,description) VALUES ('9612','Revente des denrées achetées');
+INSERT INTO gifi (accno,description) VALUES ('9613','Contrat-location (carburant, huile, puits, superficie, etc.)');
+INSERT INTO gifi (accno,description) VALUES ('9614','Location de machines');
+INSERT INTO gifi (accno,description) VALUES ('9615','Revenus/pertes des sociétés de personnes agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9616','Revenus/pertes des coentreprises agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9650','Revenu non agricole');
+INSERT INTO gifi (accno,description) VALUES ('9659','Total des revenus agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9660','Dépenses liées aux récoltes');
+INSERT INTO gifi (accno,description) VALUES ('9661','Contenants, ficelles et fils pour emballage');
+INSERT INTO gifi (accno,description) VALUES ('9662','Engrais et chaux');
+INSERT INTO gifi (accno,description) VALUES ('9663','Pesticides');
+INSERT INTO gifi (accno,description) VALUES ('9664','Semences et plantes');
+INSERT INTO gifi (accno,description) VALUES ('9665','Primes d\'assurance (récolte) CSRN SAR');
+INSERT INTO gifi (accno,description) VALUES ('9710','Dépenses liées au bétail');
+INSERT INTO gifi (accno,description) VALUES ('9711','Fourrage, suppléments, paille et litière');
+INSERT INTO gifi (accno,description) VALUES ('9712','Achats de bétail');
+INSERT INTO gifi (accno,description) VALUES ('9713','Frais de vétérinaire, de médicaments et de reproduction');
+INSERT INTO gifi (accno,description) VALUES ('9714','Sel et minéraux');
+INSERT INTO gifi (accno,description) VALUES ('9760','Dépenses liées aux machines');
+INSERT INTO gifi (accno,description) VALUES ('9761','Assurance pour les machines');
+INSERT INTO gifi (accno,description) VALUES ('9762','Plaques pour les machines');
+INSERT INTO gifi (accno,description) VALUES ('9763','Réparation des machines');
+INSERT INTO gifi (accno,description) VALUES ('9764','Carburant pour les machines');
+INSERT INTO gifi (accno,description) VALUES ('9765','Contrat-location de machines');
+INSERT INTO gifi (accno,description) VALUES ('9790','Dépenses agricoles générales');
+INSERT INTO gifi (accno,description) VALUES ('9791','Amortissement des biens corporels');
+INSERT INTO gifi (accno,description) VALUES ('9792','Publicité, promotion et dépenses de mise en marché');
+INSERT INTO gifi (accno,description) VALUES ('9793','Mauvaises créances');
+INSERT INTO gifi (accno,description) VALUES ('9794','Avantages sociaux liés aux salaires des employés');
+INSERT INTO gifi (accno,description) VALUES ('9795','Réparations et entretien des bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('9796','Défrichage, nivellement et drainage de terrains');
+INSERT INTO gifi (accno,description) VALUES ('9797','Primes d\'assurance-récolte, de RARB et de');
+INSERT INTO gifi (accno,description) VALUES ('9798','Travail sur commande ou en sous-traitance');
+INSERT INTO gifi (accno,description) VALUES ('9799','Électricité');
+INSERT INTO gifi (accno,description) VALUES ('9800','Réparations et entretien des clôtures');
+INSERT INTO gifi (accno,description) VALUES ('9801','Fret et camionnage');
+INSERT INTO gifi (accno,description) VALUES ('9802','Combustible pour chauffage et pour salaison');
+INSERT INTO gifi (accno,description) VALUES ('9803','Remboursement de paiements en trop provenant');
+INSERT INTO gifi (accno,description) VALUES ('9804','Autres primes d\'assurance');
+INSERT INTO gifi (accno,description) VALUES ('9805','Intérêts et frais bancaires');
+INSERT INTO gifi (accno,description) VALUES ('9806','Droits versés à des offices de commercialisation');
+INSERT INTO gifi (accno,description) VALUES ('9807','Frais d\'adhésion');
+INSERT INTO gifi (accno,description) VALUES ('9808','Dépenses de bureau');
+INSERT INTO gifi (accno,description) VALUES ('9809','Honoraires professionnels');
+INSERT INTO gifi (accno,description) VALUES ('9810','Taxes foncières');
+INSERT INTO gifi (accno,description) VALUES ('9811','Location  terrain et bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('9812','Location  machines');
+INSERT INTO gifi (accno,description) VALUES ('9813','Autres frais de location');
+INSERT INTO gifi (accno,description) VALUES ('9814','Salaires et traitements');
+INSERT INTO gifi (accno,description) VALUES ('9815','Salaires (autre que conjoint et personnes à charge)');
+INSERT INTO gifi (accno,description) VALUES ('9816','Salaires versés aux personnes à charge');
+INSERT INTO gifi (accno,description) VALUES ('9817','Coûts des ventes');
+INSERT INTO gifi (accno,description) VALUES ('9818','Fournitures');
+INSERT INTO gifi (accno,description) VALUES ('9819','Dépenses concernant les véhicules motorisés');
+INSERT INTO gifi (accno,description) VALUES ('9820','Petit outillage');
+INSERT INTO gifi (accno,description) VALUES ('9821','Analyses des sols');
+INSERT INTO gifi (accno,description) VALUES ('9822','Entreposage/séchage');
+INSERT INTO gifi (accno,description) VALUES ('9823','Licences/permis');
+INSERT INTO gifi (accno,description) VALUES ('9824','Téléphone');
+INSERT INTO gifi (accno,description) VALUES ('9825','Location de contingents (tabac, laitier)');
+INSERT INTO gifi (accno,description) VALUES ('9826','Gravier');
+INSERT INTO gifi (accno,description) VALUES ('9827','Achats de produits pour la revente');
+INSERT INTO gifi (accno,description) VALUES ('9828','Salaires et traitements payés au conjoint');
+INSERT INTO gifi (accno,description) VALUES ('9829','Coûts de location et intérêt sur un véhicule');
+INSERT INTO gifi (accno,description) VALUES ('9830','Aliments préparés');
+INSERT INTO gifi (accno,description) VALUES ('9831','Engraissement à forfait');
+INSERT INTO gifi (accno,description) VALUES ('9832','Amortissement des biens incorporels');
+INSERT INTO gifi (accno,description) VALUES ('9833','Amortissement de quote-part de lait');
+INSERT INTO gifi (accno,description) VALUES ('9834','Frais de déplacement');
+INSERT INTO gifi (accno,description) VALUES ('9835','Taxes d\'affaires/sur le capital');
+INSERT INTO gifi (accno,description) VALUES ('9850','Dépenses non agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9870','Régularisation des stocks');
+INSERT INTO gifi (accno,description) VALUES ('9899','Total des revenus agricoles nets');
+INSERT INTO gifi (accno,description) VALUES ('9970','Revenu net/perte nette avant impôts et éléments');
+INSERT INTO gifi (accno,description) VALUES ('9975','Élément(s) extraordinaire(s)');
+INSERT INTO gifi (accno,description) VALUES ('9976','Règlements juridiques');
+INSERT INTO gifi (accno,description) VALUES ('9980','Profits/pertes non matérialisés');
+INSERT INTO gifi (accno,description) VALUES ('9985','Éléments inhabituels');
+INSERT INTO gifi (accno,description) VALUES ('9990','Impôts sur le revenu exigibles de l\'exercice');
+INSERT INTO gifi (accno,description) VALUES ('9995','Provision pour impôts sur le revenu différés');
+INSERT INTO gifi (accno,description) VALUES ('9999','Revenu net/perte nette après impôts et éléments');
diff --git a/sql/Canada-Quebec_General-chart.sql b/sql/Canada-Quebec_General-chart.sql
new file mode 100755
index 00000000..725f0ae8
--- /dev/null
+++ b/sql/Canada-Quebec_General-chart.sql
@@ -0,0 +1,90 @@
+-- General French-Canadian (AKA Québécois) COA
+-- sample only
+
+-- translated and adapted from the General Canadian COA, with the help
+-- of the Grand Dictionnaire Terminologique:
+-- http://granddictionnaire.com/
+
+-- Some provisions have been made for Québec-specifics, namely:
+-- TVQ/TPS terminology, CSST, Assurance-emploi, RRQ, TVQ rate
+
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1000', 'ACTIF COURANT', 'H', 'A', '', '1000');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1060', 'Compte chèque', 'A', 'A', 'AR_paid:AP_paid', '1002');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1065', 'Petite caisse', 'A', 'A', 'AR_paid:AP_paid', '1001');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1200', 'Comptes clients', 'A', 'A', 'AR', '1060');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1205', 'Provisions pour créances douteuses', 'A', 'A', '', '1063');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1500', 'STOCKS', 'H', 'A', '', '1120');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1520', 'Stocks / Général', 'A', 'A', 'IC', '1122');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1530', 'Stocks / Pièces de rechange', 'A', 'A', 'IC', '1122');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1540', 'Stocks / Matières premières', 'A', 'A', 'IC', '1122');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1800', 'AUTRES IMMOBILISATIONS', 'H', 'A', '', '1900');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1820', 'Meubles et accessoires', 'A', 'A', '', '1787');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno,contra) VALUES ('1825', 'Amortissement cumulé des meubles et des accessoires', 'A', 'A', '', '1788', '1');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1840', 'Véhicules automobiles', 'A', 'A', '', '1742');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno,contra) VALUES ('1845', 'Amortissement cumulé des véhicules automobiles', 'A', 'A', '', '1743', '1');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2000', 'PASSIF COURANT', 'H', 'L', '', '2620');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2100', 'Comptes fournisseurs', 'A', 'L', 'AP', '2621');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2160', 'Taxes fédérales à payer', 'A', 'L', '', '2683');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2170', 'Taxes provinciales à payer', 'A', 'L', '', '2684');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2310', 'TPS', 'A', 'L', 'AR_tax:AP_tax:IC_taxpart:IC_taxservice', '2685');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2320', 'TVQ', 'A', 'L', 'AR_tax:AP_tax:IC_taxpart:IC_taxservice', '2686');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2380', 'Indemnités de vacances à payer', 'A', 'L', '', '2624');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2390', 'CSST à payer', 'A', 'L', '', '2627');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2400', 'RETENUES SUR SALAIRE', 'H', 'L', '', '2620');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2410', 'Assurance-emploi à payer', 'A', 'L', '', '2627');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2420', 'RRQ à payer', 'A', 'L', '', '2627');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2450', 'Impôt sur le revenu à payer', 'A', 'L', '', '2628');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2600', 'PASSIF À LONG TERME', 'H', 'L', '', '3140');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2620', 'Emprunts bancaires', 'A', 'L', '', '2701');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2680', 'Emprunt auprès des actionnaires', 'A', 'L', 'AP_paid', '2780');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3300', 'CAPITAL SOCIAL', 'H', 'Q', '', '3500');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3350', 'Actions ordinaires', 'A', 'Q', '', '3500');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4000', 'REVENUS DE VENTE', 'H', 'I', '', '8000');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4020', 'Ventes générales', 'A', 'I', 'AR_amount:IC_sale:IC_income', '8000');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4030', 'Pièces de rechange', 'A', 'I', 'AR_amount:IC_sale', '8000');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4400', 'AUTRES REVENUS', 'H', 'I', '', '8090');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4430', 'Transport et manutention', 'A', 'I', 'IC_income', '8457');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4440', 'Intérêts', 'A', 'I', 'IC_income', '8090');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4450', 'Gain sur change', 'A', 'I', '', '8231');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5000', 'COÛT DES PRODUITS VENDUS', 'H', 'E', '', '8515');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5010', 'Achats', 'A', 'E', 'AP_amount:IC_cogs:IC_expense', '8320');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5050', 'Pièces de rechange', 'A', 'E', 'AP_amount:IC_cogs', '8320');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5100', 'Frais de transport', 'A', 'E', 'AP_amount:IC_expense', '8457');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5400', 'FRAIS DE PERSONNEL', 'H', 'E', '', '');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5410', 'Salaires', 'A', 'E', '', '9060');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5420', 'Dépenses d\'assurance-emploi', 'A', 'E', '', '8622');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5430', 'Dépenses RRQ', 'A', 'E', '', '8622');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5440', 'Dépenses CSST', 'A', 'E', '', '8622');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5600', 'DÉPENSES ADMINISTRATIVES ET GÉNÉRALES', 'H', 'E', '', '');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5610', 'Frais comptables et juridiques', 'A', 'E', 'AP_amount', '8862');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5615', 'Publicité et promotion', 'A', 'E', 'AP_amount', '8520');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5620', 'Créances irrévocables', 'A', 'E', '', '8590');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5660', 'Amortissement de l\'exercice', 'A', 'E', '', '8670');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5680', 'Impôt sur le revenu', 'A', 'E', '', '9990');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5685', 'Assurances', 'A', 'E', 'AP_amount', '9804');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5690', 'Intérêts et frais bancaires', 'A', 'E', '', '9805');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5700', 'Fournitures de bureau', 'A', 'E', 'AP_amount', '8811');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5760', 'Loyer', 'A', 'E', 'AP_amount', '9811');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5780', 'Téléphone', 'A', 'E', 'AP_amount', '9225');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5785', 'Voyages et loisirs', 'A', 'E', '', '8523');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5790', 'Services publics', 'A', 'E', 'AP_amount', '8812');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5765', 'Réparation et entretien', 'A', 'E', 'AP_amount', '8964');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5800', 'Taxes d\'affaires, droits d\'adhésion et permis', 'A', 'E', 'AP_amount', '8760');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5810', 'Perte sur change', 'A', 'E', '', '8231');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.06);
+insert into tax (chart_id,rate,pass) values ((select id from chart where accno = '2320'),0.075,1);
+--
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1520'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4020'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '5010'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '4450'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '4450'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'CAD:USD:EUR');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
diff --git a/sql/Czech-Republic-chart.sql b/sql/Czech-Republic-chart.sql
index dcdfffbb..acd239a6 100755
--- a/sql/Czech-Republic-chart.sql
+++ b/sql/Czech-Republic-chart.sql
@@ -1,312 +1,312 @@
 -- Czech chart of accounts
 -- Tomas.Fencl@centrum.cz
---    Kompletn� ��tov� osnova platn� v roce 2001
---    Osnova m� 2 m�sta pro tvorbu analytik
+--    Kompletní úètová osnova platná v roce 2001
+--    Osnova má 2 místa pro tvorbu analytik
 --
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000', 'Dlouhodob� nehmotn� majetek','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100', 'Z�izovac� v�daje','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200', 'Nehmotn� v�sledky v�zkumu a v�voje','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000', 'Dlouhodobý nehmotný majetek','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100', 'Zøizovací výdaje','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200', 'Nehmotné výsledky výzkumu a vývoje','A','','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300', 'Software','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400', 'Oceniteln� pr�va','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800', 'Drobn� dlouhodob� nehmotn� majetek','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1900', 'Ostatn� dlouhodob� nehmotn� majetek','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000', 'Dlouhodob� Hmotn� majetek odpisovan�','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400', 'Ocenitelná práva','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800', 'Drobný dlouhodobý nehmotný majetek','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1900', 'Ostatní dlouhodobý nehmotný majetek','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000', 'Dlouhodobý Hmotný majetek odpisovaný','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100', 'Stavby','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2200', 'Samostatn� movit� v�ci a soubory movit�ch v�c�','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2500', 'P�stitelsk� celky trval�ch porost�','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600', 'Z�kladn� st�do a ta�n� zv��ata','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2800', 'Drobn� dlouhodob� hmotn� majetek','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2900', 'Ostatn� dlouhodob� hmotn� majetek','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3000', 'Dlouhodob� hmotn� majetek neodpisovan�','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2200', 'Samostatné movité vìci a soubory movitých vìcí','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2500', 'Pìstitelské celky trvalých porostù','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600', 'Základní stádo a ta¾ná zvíøata','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2800', 'Drobný dlouhodobý hmotný majetek','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2900', 'Ostatní dlouhodobý hmotný majetek','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3000', 'Dlouhodobý hmotný majetek neodpisovaný','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100', 'Pozemky','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3200', 'Um�leck� d�la a sb�rky','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000', 'Po��zen� dlouhodob�ho nehmotn�ho a hmotn�ho majetku','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4100', 'Po��zen� dlouhodob�ho nehmotn�ho majetku','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4200', 'Po��zen� dlouhodob�ho hmotn�ho majetku','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000', 'Poskytnut� z�lohy na dlouhodob� nehmotn� a hmotn� majetek','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100', 'Poskytnut� z�lohy na dlouhodob� nehmotn� majetek','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5200', 'Poskytnut� z�lohy na dlouhodob� hmotn� majetek','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000', 'Dlouhodob� finan�n� majetek','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6100', 'Pod�lov� cenn� pap�ry a vklady v podnic�ch s rozhoduj�c�m','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6200', 'Pod�lov� cenn� pap�ry a vklady v podnic�ch s podstatn�m','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6300', 'Ostatn� dlouhodob� cenn� pap�ry a vklady','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6600', 'P�j�ky podnik�m ve skupin�','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6700', 'Ostatn� p�j�ky','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6900', 'Ostatn� dlouhodob� finan�n� majetek','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7000', 'Opr�vky k dlouhodob�mu nehmotn�mu majetku','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7100', 'Opr�vky ke z�izovac�m v�daj�m','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7200', 'Opr�vky k nehmotn�m v�sledk�m v�zkumu a v�voje','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7300', 'Opr�vky k softwaru','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7400', 'Opr�vky k oceniteln�m pr�v�m','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7800', 'Opr�vky k drobn�mu dlouhodob�mu nehmotn�mu majetku','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7900', 'Opr�vky k ostatn�mu dlouhodob�mu nehmotn�mu majetku','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8000', 'Opr�vky k dlouhodob�mu hmotn�mu majetku','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100', 'Opr�vky ke stavb�m','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8200', 'Opr�vky k samostatn�m movit�m v�cem a soubor�m movit�ch v�c�','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8500', 'Opr�vky k p�stitelsk�m celk�m trval�ch porost�','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8600', 'Opr�vky k z�kladn�mu st�du a ta�n�m zv��at�m','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8800', 'Opr�vky k drobn�mu dlouhodob�mu hmotn�mu majetku','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8900', 'Opr�vky k ostatn�mu dlouhodob�mu hmotn�mu majetku','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9000', 'Opravn� polo�ky k dlouhodob�mu majetku','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9100', 'Opravn� polo�ka k dlouhodob�mu nehmotn�mu majetku','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9200', 'Opravn� polo�ka k dlouhodob�mu hmotn�mu majetku','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9300', 'Opravn� polo�ka k dlouhodob�mu nedokon�en�mu nehmotn�mu','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9400', 'Opravn� polo�ka k dlouhodob�mu nedokon�en�mu hmotn�mu','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9500', 'Opravn� polo�ka k poskytnut�m z�loh�m','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9600', 'Opravn� polo�ka k dlouhodob�mu finan�n�mu majetku','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9700', 'Opravn� polo�ka k nabyt�mu majetku','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9800', 'Opr�vky k opravn� polo�ce k nabyt�mu majetku','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10000', 'Z�soby','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11000', 'Materi�l','H','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11100', 'Po��zen� materi�lu','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11200', 'Materi�l na sklad�','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11900', 'Materi�l na cest�','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12000', 'Z�soby vlastn� v�roby','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12100', 'Nedokon�en� v�roba','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12200', 'Polotovary vlastn� v�roby','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12300', 'V�robky','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12400', 'Zv��ata','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13000', 'Zbo��','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13100', 'Po��zen� zbo��','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13200', 'Zbo�� na sklad� a v prodejn�ch','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13900', 'Zbo�� na cest�','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19000', 'Opravn� polo�ky k z�sob�m','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19100', 'Opravn� polo�ka k materi�lu','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19200', 'Opravn� polo�ka k nedokon�en� v�rob�','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19300', 'Opravn� polo�ka k polotovar�m vlastn� v�roby','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19400', 'Opravn� polo�ka k v�robk�m','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19500', 'Opravn� polo�ka ke zv��at�m','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19600', 'Opravn� polo�ka ke zbo��','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('20000', 'Finan�n� ��ty','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('21000', 'Pen�ze','A','','A','AR_paid:AP_paid');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67000', 'Z��tov�n� rezerv a opravn�ch polo�ek finan�n�ch v�nos�','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67400', 'Z��tov�n� rezerv','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67900', 'Z��tov�n� opravn�ch polo�ek','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68000', 'Mimo��dn� v�nosy','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68100', 'V�nosy ze zm�ny metody','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68400', 'Z��tov�n� rezerv','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68800', 'Ostatn� mimo��dn� v�nosy','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68900', 'Z��tov�n� opravn�ch polo�ek','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69000', 'P�evodov� ��ty','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69700', 'P�evod provozn�ch v�nos�','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69800', 'P�evod finan�n�ch v�nos�','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70000', '��ty rozva�n�','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70100', 'Po��te�n� ��et rozva�n�','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70200', 'Kone�n� ��et rozva�n�','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('71000', '��et zisk� a ztr�t','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62100', 'Aktivace materiálu a zbo¾í','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62200', 'Aktivace vnitropodnikových slu¾eb','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62300', 'Aktivace dlouhodobého nehmotného majetku','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62400', 'Aktivace dlouhodobého hmotného majetku','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64000', 'Jiné provozní výnosy.','A','','I','AR_amount:IC_sale:IC_Income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64100', 'Tr¾by z prodeje dlouhodobého nehmotného a hmotného majetku','A','','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64200', 'Tr¾by z prodeje materiálu','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64400', 'Smluvní pokuty a úroky z prodlení','A','','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64600', 'Výnosy z odepsaných pohledávek','A','','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64800', 'Jiné provozní výnosy','A','','I','AR_amount:IC_sale:IC_Income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65000', 'Zúètování rezerv a opravných polo¾ek provozních výnosù','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65200', 'Zúètování zákonných rezerv','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65400', 'Zúètování ostatních rezerv','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65500', 'Zúètování komplexních nákladù pøí¹tích období','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65700', 'Zúètování oprávky k opravné polo¾ce k nabytému majetku','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65800', 'Zúètování zákonných opravných polo¾ek','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65900', 'Zúètování opravných polo¾ek','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66000', 'Finanèní výnosy','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66100', 'Tr¾by z prodeje cenných papírù a vkladù','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66200', 'Úroky','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66300', 'Kursové zisky','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66500', 'Výnosy z dlouhodobého finanèního majetku','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66600', 'Výnosy z krátkodobého finanèního majetku','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66800', 'Ostatní finanèní výnosy','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67000', 'Zúètování rezerv a opravných polo¾ek finanèních výnosù','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67400', 'Zúètování rezerv','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67900', 'Zúètování opravných polo¾ek','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68000', 'Mimoøádné výnosy','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68100', 'Výnosy ze zmìny metody','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68400', 'Zúètování rezerv','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68800', 'Ostatní mimoøádné výnosy','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68900', 'Zúètování opravných polo¾ek','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69000', 'Pøevodové úèty','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69700', 'Pøevod provozních výnosù','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69800', 'Pøevod finanèních výnosù','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70000', 'Úèty rozva¾né','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70100', 'Poèáteèní úèet rozva¾ný','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70200', 'Koneèný úèet rozva¾ný','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('71000', 'Úèet ziskù a ztrát','A','','A','');
 --
 insert into tax (chart_id,rate) values ((select id from chart where accno = '34311'),0.05);
 insert into tax (chart_id,rate) values ((select id from chart where accno = '34312'),0.22);
@@ -323,7 +323,7 @@ INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select
 
  INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '99999'));
 
- INSERT INTO defaults (setting_key, value) VALUES ('curr', 'K� ');
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'Kè ');
 
  INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
 --
diff --git a/sql/Danish_Default-chart.sql b/sql/Danish_Default-chart.sql
new file mode 100755
index 00000000..be1e0b64
--- /dev/null
+++ b/sql/Danish_Default-chart.sql
@@ -0,0 +1,87 @@
+-- Default chart of accounts
+-- sample only
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','KORTFRISTEDE AKTIVER','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1061','Bank','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Kasse','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Indbetalinger','A','','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Hensættelser til formodet gæld','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1210','Moms indgående','A','','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','LAGER-AKTIVER','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Lager / udstyr','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Lager / programmel','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Lager / tillægssalg','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1550','Lager / arrangementer','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','AKTIVER','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Kontorinventar og -udstyr','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Samlede afskrivninger, inventar, udstyr','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Køretøjer','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Samlede afskrivninger, køretøjer','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','KORTFRISTET GÆLD','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Udbetalinger','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Selskabsskat','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','Afgifter','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2311','Moms udgående','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','LANGFRISTET GÆLD','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Banklån','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','AKTIEKAPITAL','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Almindelige aktier','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','EGENKAPITAL','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Egenkapital primo','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','Årets resultat','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','SALGSINDTÆGT','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Salg / udstyr','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Salg / programmel','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Salg / tillægssalg','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4050','Salg / arrangementer','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','KONSULENTINDTÆGT','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Konsulentbistand','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Programmering','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','ANDEN INDTÆGT','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Renter','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','SALGSOMKOSTNINGER','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','Omkostninger / udstyr','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Anskaffelser under 8.000','A','','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5011','Anskaffelser over 8.000','A','','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','Omkostninger / programmel','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','Omkostninger / tillægssalg','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','Omkostninger / arrangementer','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Fragt, post','A','','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','LØNUDGIFTER','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Lønninger og honorarer','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','ATP','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','Personalegoder','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GENERELLE & ADMINISTRATIVE UDGIFTER','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Bogføring, revision, advokat','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Marketing','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Dårlige skyldnere','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Afdrag på lån','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','A-skat','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Forsikringer','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Renter og bankgebyrer','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Kontorudgifter','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Husleje','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Vedligeholdelse og reparation','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telefon','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Rejser & repræsentation','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','El, vand, varme','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenser','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Foreign Exchange Loss','A','','E','');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '1210'),0.25);
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2311'),0.25);
+--
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1520'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4020'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '5010'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '4450'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '5810'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'DKK');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
+--
diff --git a/sql/Egypt-chart.sql b/sql/Egypt-chart.sql
new file mode 100755
index 00000000..19627f40
--- /dev/null
+++ b/sql/Egypt-chart.sql
@@ -0,0 +1,91 @@
+--
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2210','Workers Comp Payable','A','L','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2220','Vacation Pay Payable','A','L','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2250','Pension Plan Payable','A','L','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2260','Employment Insurance Payable','A','L','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5420','Employment Insurance Expense','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5430','Pension Plan Expense','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5440','Workers Comp Expense','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5470','Employee Benefits','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5650','Capital Cost Allowance Expense','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1060','نقدية بالبنك','A','A','AR_paid:AP_paid','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1065','نقديةبالصندوق','A','A','AR_paid:AP_paid','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1520','مخزون - قطع غيار كمبيوتر','A','A','IC','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1530','مخزون - برامج','A','A','IC','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1540','مخزون - قطع اخرى','A','A','IC','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1840','سيارات','A','A','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1000','الاصول المتداولة','H','A','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1500','المخزون كاصل','H','A','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1800','الاصول الثابتة','H','A','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2000','التزامات قصيرة الاجل','H','L','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2600','التزامات طويلة الاجل','H','L','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno,contra) VALUES ('1845','مخصص اهلاك سيارات','A','A','','','1');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1820','اثاث مكتبى و معدات','A','A','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno,contra) VALUES ('1825','مخصص اهلاك اثاث مكتبى و معدات','A','A','','','1');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2310','ضريبة مبيعات (10%)','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2320','ضريبة مبيعات (14%)','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2330','ضريبة مبيعات (30%)','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1200','عملاء','A','A','AR','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1205','مخصص ديون معدومة','A','A','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2100','موردين','A','L','AP','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2160','ضريبة شركات مستحقة','A','L','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2190','ضريبة دخل مستحقة','A','L','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2620','قروض من البنوك','A','L','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2680','قروض من حملة الاسهم','A','L','AP_paid','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3300','حقوق الملكية','H','Q','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4020','مبيعات - قطع غيار','A','I','AR_amount:IC_sale','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4030','مبيعات برامج','A','I','AR_amount:IC_sale','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4040','مبيعات اخرى','A','I','AR_amount:IC_sale','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4000','ايراد المبيعات','H','I','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4300','ايراد استشارات','H','I','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4320','استشارات','A','I','AR_amount:IC_income','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4330','برمجة','A','I','AR_amount:IC_income','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4400','ايرادات اخرى','H','I','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4430','شحن و تعبئة','A','I','IC_income','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4440','فائدة','A','I','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4450','ارباح تغيير عملة','A','I','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5000','تكلفة البضاعة المباعة','H','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5010','مشتريات','A','E','AP_amount:IC_cogs:IC_expense','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5020','تكلفة البضاعة المباعة - قطع غيار','A','E','AP_amount:IC_cogs','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5030','تكلفة البضاعة المباعة - برامج','A','E','AP_amount:IC_cogs','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5040','تكلفة البضاعة المباعة - اخرى','A','E','AP_amount:IC_cogs','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5100','شحن','A','E','AP_amount:IC_expense','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5400','مصروفات الاجور','H','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5410','المرتبات','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3350','الاسهم','A','Q','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5600','مصروفات ادارية و عمومية','H','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5610','قانونية و محاسبية','A','E','AP_amount','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5615','دعاية و اعلان','A','E','AP_amount','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5765','اصلاح و صيانة','A','E','AP_amount','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5680','ضريبة دخل','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5685','تامين','A','E','AP_amount','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5620','ديون معدومة ','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5660','مصاريف اهلاك','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5690','قوائد و مصاريف بنكية','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5700','مهمات مكتبية','A','E','AP_amount','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5780','تلفون','A','E','AP_amount','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5760','ايجار','A','E','AP_amount','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5785','مصاريف سفر','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5795','رسوم','A','E','AP_amount','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5800','رخص','A','E','AP_amount','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5810','خسارة تحويل عملة','A','E','','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5790','مرافق','A','E','AP_amount','');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2280','ضرائب مرتبات مستحقة','A','L','','');
+
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (SELECT id FROM chart WHERE accno = '1520'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (SELECT id FROM chart WHERE accno = '4020'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (SELECT id FROM chart WHERE accno = '5010'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (SELECT id FROM chart WHERE accno = '4450'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (SELECT id FROM chart WHERE accno = '5810'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
+INSERT INTO defaults (setting_key, value) VALUES ('curr', 'USD:CAD:EUR';
+
+INSERT INTO tax (chart_id,rate,taxnumber) VALUES ((SELECT id FROM chart WHERE accno = '2310'),'0.1',NULL);
+INSERT INTO tax (chart_id,rate,taxnumber) VALUES ((SELECT id FROM chart WHERE accno = '2320'),'0.14',NULL);
+INSERT INTO tax (chart_id,rate,taxnumber) VALUES ((SELECT id FROM chart WHERE accno = '2330'),'0.3',NULL);
+
diff --git a/sql/German-Sample-chart.sql b/sql/German-Sample-chart.sql
index 97f9008f..64210bfc 100755
--- a/sql/German-Sample-chart.sql
+++ b/sql/German-Sample-chart.sql
@@ -1,6 +1,6 @@
 -- 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 f�r eigene Zwecke und um Refernz in LedgerSMB Dokumentation zu erleichtern.
+-- 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 ;-( 
@@ -8,32 +8,32 @@
 -- 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 	= Anlageverm�gen 		/ Fixed Assets
+-- 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    = Ertr�ge			/ Income 
+-- 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 Erl�se		/ Neutral Income
+-- NE	- Neutrale Erlöse		/ Neutral Income
 -- P0 	= Eigenkapital			/ Equity
--- P1 	= R�ckstellungen		/ Reserves
+-- 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','ANLAGEVERM�GEN','H','A0','A','');
+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','B�roeinrichtung','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','');
@@ -50,7 +50,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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','Ungekl�rte Posten','A','A1-2','A','');
+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','');
@@ -73,10 +73,10 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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','R�CKSTELLUNGEN','H','P1','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3030','Gewerbesteuerr�ckstellung','A','P1','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3070','Sonstige R�ckstellungen','A','P1','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3095','R�ckstellung f�r Abschlusskosten','A','P1','L','');
+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','');
@@ -87,7 +87,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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 L�hne und Geh�lter','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');
@@ -96,8 +96,8 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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 f�llig 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 f�llig 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
@@ -116,12 +116,12 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 -- 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','L�hne','A','K1','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6020','Geh�lter','A','K1','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6030','Aushilfsl�hne','A','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','Verm�genswirksame Leistungen','A','K1','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6090','Fahrtkostenerst.Whg./Arbeitsst�tte','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','');
@@ -132,7 +132,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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 R�ume','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','');
@@ -141,7 +141,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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','Beitr�ge und Geb�hren','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');
@@ -151,8 +151,8 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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 �ber DM 75.-','A','K3','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6630','Repr�sentationkosten','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');
@@ -168,43 +168,43 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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','B�robedarf','A','K3','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6820','Zeitschriften & B�cher','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 f�r Einrichtungen','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 Kleinger�te','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','Gast�ttenbedarf','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','Erl�se aus Anlageverk.(Buchverlust)','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','ERTR�GE','H','E','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8120','Steuerfreie Ums�tze 4 Nr. 1a UStG.','A','E','I','AR_amount:IC_sale:IC_income');
+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','Erl�se ohne Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8300','Erl�se 7% Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8400','Erl�se 15% Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8500','Provisionserl�se','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','Ertr�ge aus Kursdifferenzen','A','E','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8845','Erl�se aus Anlageverk. (Buchgewinn)','A','E','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8900','Ertr�ge aus Abgang von Anlageverm.','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 ERTR�GE','H','NE','I','');
+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.Ertr�ge','H','NE','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9700','Ausserordentl.Erträge','H','NE','I','');
 --
 -- Default settings
 --
diff --git a/sql/German-Sample-gifi.sql b/sql/German-Sample-gifi.sql
index 78eaed4e..73161140 100755
--- a/sql/German-Sample-gifi.sql
+++ b/sql/German-Sample-gifi.sql
@@ -1,19 +1,19 @@
--- Einfacher Kontoplan f�r Deutschland
+-- Einfacher Kontoplan für Deutschland
 --
-INSERT INTO gifi (accno,description) VALUES ('A0', 'Anlageverm�gen');
+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', 'Ertr�ge');
+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 Erl�se');
+INSERT INTO gifi (accno,description) VALUES ('NE', 'Neutrale Erlöse');
 INSERT INTO gifi (accno,description) VALUES ('P0', 'Eigenkapital');
-INSERT INTO gifi (accno,description) VALUES ('P1', 'R�ckstellungen');
+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');
diff --git a/sql/Germany-DATEV-SKR03-chart.sql b/sql/Germany-DATEV-SKR03-chart.sql
index 08021da0..b8335015 100755
--- a/sql/Germany-DATEV-SKR03-chart.sql
+++ b/sql/Germany-DATEV-SKR03-chart.sql
@@ -3,72 +3,72 @@
 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','Au�enanlagen','A','A','','0011100');
+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','Gesch�ftsbauten','A','A','','0016500');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0008500','Grundst�ckswert eige.bebau.Grundst.','A','A','','0008500');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0009000','Gesch�ftsbauten','A','A','','0009000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0016000','Bauten auf fremden Grundst�cken','H','A','','0016000');
+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','Au�enanlage','A','A','','0017600');
+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 Gesch�ftsaus','H','A','','0030000');
+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','Gesch�ftsausstattung','A','A','','0041000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0042000','B�roeinrichtung','A','A','','0042000');
+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- Gesch�ftsausstattung','A','A','','0049000');
+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 gr��er als 5 Jahre','A','L','','0065000');
+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 Verm�gensgegenst�nde','A','A','','0150000');
+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','K�rperschaftssteuerr�ckstellung','A','Q','','0096300');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0095500','Steuerr�ckstellung','A','Q','','0095500');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0095700','Gewerbesteuerr�ckstellung','A','Q','','0095700');
+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','Kapitalr�cklage','A','Q','','0084000');
+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.gegen�ber Kreditinstituten','A','L','','0063000');
+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 R�ckstellungen','A','L','','0097000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097400','R�ckstellungen f�r Gew�hrleistungen','A','L','','0097400');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097700','R�cks.f.Abschlu�-u.Pr�fungskosten','A','L','','0097700');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097800','Aufwandsr�ckstellungen','A','L','','0097800');
+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 Vorr�te','A','A','','0151000');
+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','Steuer�berzahlungen','A','A','','0154000');
+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');
@@ -76,28 +76,28 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
 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 fr�here Jahre','A','L','','0179100');
+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 �hnl.Aufwendungen','A','E','','0210000');
+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','Anlagenabg�nge - bei Buchverlust','A','E','','0231000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0231500','Anlagenabg�nge-Buchgewinn','A','I','','0231500');
+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','Au�erordentliche Ertr�ge','A','I','','0250000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0251000','Betriebsfremde Ertr�ge n.au�erorden','A','I','','0251000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0252000','Periodenfremde Ertr�ge nicht au�ero','A','I','','0252000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0270000','Sonstige Ertr�ge','A','I','','0270000');
+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','Versicherungsentsch�digungen','A','I','','0274200');
+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');
@@ -105,13 +105,13 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
 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','Z�lle und Einfuhrabgaben','A','E','IC_cogs:IC_expense','0385000');
+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','L�hne und Geh�lter','A','E','AP_amount','0410000');
+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');
@@ -120,26 +120,26 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
 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','Beitr�ge zur Berufsgenossenschaftr','A','E','AP_amount','0413800');
+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.Bez�ge','A','E','AP_amount','0414900');
+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','Verm�genswirksame Leistungen','A','E','AP_amount','0417000');
+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/Arbeitsst�t','A','E','AP_amount','0417500');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0419000','Aushilfsl�hne','A','E','AP_amount','0419000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0419900','Lohnsteuer f�r Aushilfe','A','E','AP_amount','0419900');
+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.R�ume','A','E','AP_amount','0426000');
+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','Beitr�ge','A','E','','0438000');
+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');
@@ -151,16 +151,16 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
 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 �ber 40 EUR','A','E','AP_amount','0463500');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0464000','Repr�sentationskosten','A','E','AP_amount','0464000');
+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 abzugsf�hige Bewirtungskosten','A','E','AP_amount','0465400');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0465500','Nicht abzugsf�hige Betriebsausgaben','A','E','','0465500');
+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.�bernachtungsau','A','E','','0466600');
+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.�bernachtungsauf','A','E','','0467600');
+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');
@@ -168,28 +168,28 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
 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 f�r Gew�hrleistungen','A','E','','0479000');
+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.Gesch�fts','A','E','AP_amount','0482000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0482100','AfA a.Aufw.f.d.W�hrungsumst.a.Euro','A','E','AP_amount','0482100');
+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','B�robedarf','A','E','AP_amount','0493000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0494000','Zeitschriften, B�cher','A','E','AP_amount','0494000');
+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','Buchf�hrungskosten','A','E','AP_amount','0495500');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0495700','Abschlu�- und Pr�fungskosten','A','E','AP_amount','0495700');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0496000','Mieten f�r Einrichtungen','A','E','AP_amount','0496000');
+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 Kleinger�te','A','E','AP_amount','0498500');
+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');
@@ -197,26 +197,26 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
 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','Gew�hrte Skonti 7% USt','A','I','AP_paid','0873100');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0873500','Gew�hrte Skonti 16% USt.','A','I','AP_paid','0873500');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0875000','Gew�hrte Boni 7% USt.','A','I','','0875000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0876000','Gew�hrte Boni 16% USt.','A','I','','0876000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0882000','Erl�se aus Anlageverk�ufen 16%Ust','A','I','IC_sale','0882000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0895500','Umsatzsteuerverg�tungen','A','I','','0895500');
+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','Saldenvertr�ge,Sachkonten','A','A','','0900000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900800','Saldenvertr�ge,Debitoren','A','A','','0900800');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900900','Saldenvertr�ge,Kreditoren','A','L','','0900900');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0266000','Ertr�ge aus Kursdifferenzen','A','I','','0266000');
+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','Provisionserl�se','A','I','AR_amount:IC_income','0850000');
+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','Erl�se 7%USt','A','I','AR_amount:IC_sale:IC_income','0830000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0840000','Erl�se 16% USt.','A','I','AR_amount:IC_sale:IC_income','0840000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('950','R�ckstellungen','H','L','','');
+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'));
 
diff --git a/sql/Germany-DATEV-SKR03-gifi.sql b/sql/Germany-DATEV-SKR03-gifi.sql
index 6097707e..0c8e5038 100755
--- a/sql/Germany-DATEV-SKR03-gifi.sql
+++ b/sql/Germany-DATEV-SKR03-gifi.sql
@@ -1,32 +1,32 @@
 -- DATEV SKR03
 --
-INSERT INTO gifi (accno,description) VALUES ('0000100', 'Aufwand Gesch�ftsbetrieb');
+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', 'Gesch�fts-oder Firmenwert');
-INSERT INTO gifi (accno,description) VALUES ('0003800', 'Anzahlungen a.Gesch�ft-o.Firmenwert');
-INSERT INTO gifi (accno,description) VALUES ('0003900', 'Anz.a.immaterielle Verm�gsgegenst�n');
+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', 'Grundst�cke,grundst�cksgl.Rechte..');
-INSERT INTO gifi (accno,description) VALUES ('0006000', 'Grundst�cke u.grundstgl.Rech.o.Baut');
-INSERT INTO gifi (accno,description) VALUES ('0008000', 'Bauten a.eig. Grundst�cken,Grgl.Rec');
-INSERT INTO gifi (accno,description) VALUES ('0008500', 'Grundst�ckswert eige.bebau.Grundst.');
-INSERT INTO gifi (accno,description) VALUES ('0009000', 'Gesch�ftsbauten');
+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', 'Au�enanlagen');
+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', 'Gesch�fts-,Fabrik-,andere Bau.imBau');
-INSERT INTO gifi (accno,description) VALUES ('0012900', 'Anz.Gesch�fts-,Fabrik u. and.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 Grundst�cken');
-INSERT INTO gifi (accno,description) VALUES ('0016500', 'Gesch�ftsbauten');
+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', 'Au�enanlage');
+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');
@@ -34,42 +34,42 @@ 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-Gesch�ftsaus');
+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', 'Gesch�ftsausstattung');
-INSERT INTO gifi (accno,description) VALUES ('0042000', 'B�roeinrichtung');
+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- Gesch�ftsausstattung');
-INSERT INTO gifi (accno,description) VALUES ('0049800', 'And. Anlagen,Betrieb/Gesch�f.im Bau');
-INSERT INTO gifi (accno,description) VALUES ('0049900', 'Anz.and.Anlagen,Betrieb.Gesch�ftsau');
+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.Beteiligungsverh�lt');
-INSERT INTO gifi (accno,description) VALUES ('0052500', 'Wertpapiere des Anlageverm�gens');
+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', 'R�ckdeckansp.Lebensvers.langf.Verbl');
+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.gegen�ber Kreditinstituten');
-INSERT INTO gifi (accno,description) VALUES ('0070000', 'Verbind.gegen�ber verb.Unternehmern');
+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', 'Kapitalr�cklage');
-INSERT INTO gifi (accno,description) VALUES ('0084600', 'Gesetzliche R�cklage');
-INSERT INTO gifi (accno,description) VALUES ('0085000', 'R�cklage f�r eigene Anteile');
-INSERT INTO gifi (accno,description) VALUES ('0085100', 'Satzungsm��ige R�cklagen');
+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');
@@ -79,21 +79,21 @@ 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 R�cklagenanteil');
-INSERT INTO gifi (accno,description) VALUES ('0093100', 'Sopo m.R�ckl.ant.nach �6b EstG');
-INSERT INTO gifi (accno,description) VALUES ('0093200', 'Sopo m.R�ckl.ant.Abschn.35 EstR');
-INSERT INTO gifi (accno,description) VALUES ('0093500', 'Sopo aus W�hrungsumstellung Euro');
-INSERT INTO gifi (accno,description) VALUES ('0094700', 'Sopo m.R�ckl.ant. �7g Abs.1 EstG');
-INSERT INTO gifi (accno,description) VALUES ('0094800', 'Sopo m.R�ckl.ant. �7g Abs.3,7 EstG');
-INSERT INTO gifi (accno,description) VALUES ('0095500', 'Steuerr�ckstellung');
-INSERT INTO gifi (accno,description) VALUES ('0095700', 'Gewerbesteuerr�ckstellung');
-INSERT INTO gifi (accno,description) VALUES ('0096300', 'K�rperschaftssteuerr�ckstellung');
-INSERT INTO gifi (accno,description) VALUES ('0096900', 'R�ckstellung f�r latente Steuern');
-INSERT INTO gifi (accno,description) VALUES ('0097000', 'Sonstige R�ckstellungen');
-INSERT INTO gifi (accno,description) VALUES ('0097400', 'R�ckstellungen f�r Gew�hrleistungen');
-INSERT INTO gifi (accno,description) VALUES ('0097600', 'R�cks.f.drohe.Verl.schweb.Gesch�ft');
-INSERT INTO gifi (accno,description) VALUES ('0097700', 'R�cks.f.Abschlu�-u.Pr�fungskosten');
-INSERT INTO gifi (accno,description) VALUES ('0097800', 'Aufwandsr�ckstellungen');
+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');
@@ -113,13 +113,13 @@ INSERT INTO gifi (accno,description) VALUES ('0132000', 'Besitzw.geg.Untern.m.Be
 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', '�berweisungen (unterwegs)');
-INSERT INTO gifi (accno,description) VALUES ('0134000', 'Anteile verb.Untern.-Umlaufverm�gen');
+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 (�berweisungen)');
+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');
@@ -131,18 +131,18 @@ INSERT INTO gifi (accno,description) VALUES ('0147800', 'Wertb.a.Ford.m.Rest.1j.
 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 Verm�gensgegenst�nde');
-INSERT INTO gifi (accno,description) VALUES ('0150300', 'Forde.geg.Vorstandsm.u.Gesch�ftsf�h');
+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 Vorr�te');
+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', 'Steuer�berzahlungen');
+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', 'K�rperschaftsteuerr�ckforderung');
+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%');
@@ -151,7 +151,7 @@ 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 fr�h.J.');
+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');
@@ -160,13 +160,13 @@ INSERT INTO gifi (accno,description) VALUES ('0159400', 'Forderungen geg. verb.
 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.geg�.verb.Unt');
-INSERT INTO gifi (accno,description) VALUES ('0164000', 'Verb.L.u.L geg�.Unter.Beteiligungsv');
-INSERT INTO gifi (accno,description) VALUES ('0165000', 'Verb.L.u.L geg�.Gesellschaftern');
+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', 'Gewinnverf�gungskonto stiller Ges.');
+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%');
@@ -178,9 +178,9 @@ INSERT INTO gifi (accno,description) VALUES ('0174100', 'Verbindl.a.Lohn-und Kir
 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 f�llig');
-INSERT INTO gifi (accno,description) VALUES ('0176100', 'Umsatzsteuer nicht f�llig 7%');
-INSERT INTO gifi (accno,description) VALUES ('0176200', 'Umsatzsteuer nicht f�llig EG Lief.');
+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');
@@ -194,16 +194,16 @@ INSERT INTO gifi (accno,description) VALUES ('0178400', 'Ust IG Erwerb Neufahrze
 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 fr�here Jahre');
+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', 'Au�erordentliche Aufwendung');
+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 �hnl.Aufwendungen');
-INSERT INTO gifi (accno,description) VALUES ('0210300', 'Steuerl.abzugsf�hig,and.Nebenl.Steu');
+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');
@@ -212,93 +212,93 @@ INSERT INTO gifi (accno,description) VALUES ('0211000', 'Zinsaufwendung f.kurzf.
 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.W�hrungsumstell.a.d.Euro');
+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', 'K�rperschaftssteuer');
-INSERT INTO gifi (accno,description) VALUES ('0220300', 'K�rperschaftssteuer f�r Vorjahr');
-INSERT INTO gifi (accno,description) VALUES ('0220500', 'Anrechb.K�rperschaftsst.vereinn.Kap');
-INSERT INTO gifi (accno,description) VALUES ('0220800', 'Solidarit�tszuschlag');
-INSERT INTO gifi (accno,description) VALUES ('0220900', 'Solidarit�tszuschlag f�r Vorjahr');
+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.Solidarit�tszusch.a.Zinsabs');
+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.R�cks.f.St.v.Ein.Er');
+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', 'Ertr�ge a.d.Aufl.v. R�ck.f.sons.Ste');
+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', 'Anlagenabg�nge - bei Buchverlust');
-INSERT INTO gifi (accno,description) VALUES ('0231500', 'Anlagenabg�nge-Buchgewinn');
+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.R�ckanlageant.');
+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-�bliche H�he');
-INSERT INTO gifi (accno,description) VALUES ('0241000', 'Einstellungen Sopo m.R�ckl.(�7g )');
-INSERT INTO gifi (accno,description) VALUES ('0243000', 'Forderungsverluste-un�blich  hoch');
+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 Verlust�bernahme');
+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.Kapitalr�ckl.n.Vorschr.vere.K');
-INSERT INTO gifi (accno,description) VALUES ('0249600', 'Einstellungen in die gesetzl.R�ckla');
-INSERT INTO gifi (accno,description) VALUES ('0250000', 'Au�erordentliche Ertr�ge');
-INSERT INTO gifi (accno,description) VALUES ('0251000', 'Betriebsfremde Ertr�ge n.au�erorden');
-INSERT INTO gifi (accno,description) VALUES ('0252000', 'Periodenfremde Ertr�ge nicht au�ero');
-INSERT INTO gifi (accno,description) VALUES ('0260000', 'Ertr�ge aus Beteiligten');
+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', 'Ertr�ge a.Beteil.a.verb.Unt�rnehmer');
-INSERT INTO gifi (accno,description) VALUES ('0262000', 'Ertr�ge a.anderen Wertp u.Ausl.Fina');
-INSERT INTO gifi (accno,description) VALUES ('0265000', 'Sonstige Zinsen und �hnliche Ertr�ge');
-INSERT INTO gifi (accno,description) VALUES ('0265700', 'Zinsertr�ge-betriebliche Steuern');
-INSERT INTO gifi (accno,description) VALUES ('0265800', 'Zinsertr�ge-K�rperschaftssteuer');
-INSERT INTO gifi (accno,description) VALUES ('0265900', 'Sons.Zinsen u.�hl.Ertr.a.verb.Unter');
-INSERT INTO gifi (accno,description) VALUES ('0266000', 'Ertr�ge aus Kursdifferenzen');
-INSERT INTO gifi (accno,description) VALUES ('0266500', 'Ertr�ge a.d.W�hrungumst.a.d. Euro');
-INSERT INTO gifi (accno,description) VALUES ('0267000', 'Diskonertr�ge');
-INSERT INTO gifi (accno,description) VALUES ('0270000', 'Sonstige Ertr�ge');
-INSERT INTO gifi (accno,description) VALUES ('0270500', 'Sons.Ertr�ge betrieb. u. regelm��ig');
-INSERT INTO gifi (accno,description) VALUES ('0271000', 'Ertrag a.d.Zuschreib.d.Anlageverm�g');
-INSERT INTO gifi (accno,description) VALUES ('0271500', 'Ertr.a.Zuschreib.d.Umlaufverm�gens');
+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.Aufl�sung v.R�ckstellungen');
+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.R�cklage');
-INSERT INTO gifi (accno,description) VALUES ('0273800', 'Ertr.a.d.Aufl.v.Sopo.m.R�cklageant.');
-INSERT INTO gifi (accno,description) VALUES ('0273900', 'Ertr�ge Aufl. Sopo m.R.(Ansparafa)');
-INSERT INTO gifi (accno,description) VALUES ('0274000', 'Ertr�ge Aufl�sung Sopo (stfreie R�)');
-INSERT INTO gifi (accno,description) VALUES ('0274100', 'Ertr.a.d.Aufl.v.Sonderp.m.R�cklagen');
-INSERT INTO gifi (accno,description) VALUES ('0274200', 'Versicherungsentsch�digungen');
-INSERT INTO gifi (accno,description) VALUES ('0274300', 'Investitionszusch�sse-steuerpflicht');
+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', 'Ertr�ge aus Kapitalherabsetzung');
-INSERT INTO gifi (accno,description) VALUES ('0279000', 'Ertr�ge aus Verlust�bernahme');
+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 Kapitalr�cklage');
-INSERT INTO gifi (accno,description) VALUES ('0279600', 'Entnahme a.d. gesetzlichen R�cklage');
+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', 'Vorabaussch�ttung');
+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/Ertr�ge Umrechnungsdiff');
+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.ausl�nd.Untern.(0-Regelung)');
+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');
@@ -306,9 +306,9 @@ INSERT INTO gifi (accno,description) VALUES ('0342000', 'Innergemein.Erwerb 7% V
 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', 'Nachl�sse');
-INSERT INTO gifi (accno,description) VALUES ('0371000', 'Nachl�sse 7% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('0372000', 'Nachl�sse 16% 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');
@@ -320,38 +320,38 @@ INSERT INTO gifi (accno,description) VALUES ('0378000', 'Erhaltene Rabatte 7% Vo
 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', 'Z�lle und Einfuhrabgaben');
+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', 'L�hne und Geh�lter');
-INSERT INTO gifi (accno,description) VALUES ('0412400', 'Gesch�ftsf�hr.geh�lter GmbH-Gesell.');
+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', 'Gesch�ftsf�hrergeh�lter');
-INSERT INTO gifi (accno,description) VALUES ('0412800', 'Verg�tung a.angestellte Mitunterneh');
+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', 'Beitr�ge zur Berufsgenossenschaftr');
+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.Bez�ge');
-INSERT INTO gifi (accno,description) VALUES ('0415000', 'Krankengeldzusch�sse');
+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', 'Verm�genswirksame Leistungen');
-INSERT INTO gifi (accno,description) VALUES ('0417500', 'Fahrtkostenerst.Wohnung/Arbeitsst�t');
-INSERT INTO gifi (accno,description) VALUES ('0419000', 'Aushilfsl�hne');
-INSERT INTO gifi (accno,description) VALUES ('0419900', 'Lohnsteuer f�r Aushilfe');
+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.R�ume');
-INSERT INTO gifi (accno,description) VALUES ('0427000', 'Abgaben f.betrieb.genutz.Grundst�ck');
+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%');
@@ -359,12 +359,12 @@ INSERT INTO gifi (accno,description) VALUES ('0430500', 'Nicht abziehbare Vorste
 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', '�kosteuer');
+INSERT INTO gifi (accno,description) VALUES ('0435500', 'Ökosteuer');
 INSERT INTO gifi (accno,description) VALUES ('0436000', 'Versicherungen');
-INSERT INTO gifi (accno,description) VALUES ('0437000', 'Nettopr�.f.R�ckd.k�nf.Versorgungsle');
-INSERT INTO gifi (accno,description) VALUES ('0438000', 'Beitr�ge');
+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.Versp�.u.Zwangsgelde');
+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');
@@ -377,20 +377,20 @@ 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 ausschlie�l.betrieb.genut');
-INSERT INTO gifi (accno,description) VALUES ('0464000', 'Repr�sentationskosten');
+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 abzugsf�hige Bewirtungskosten');
-INSERT INTO gifi (accno,description) VALUES ('0465500', 'Nicht abzugsf�hige Betriebsausgaben');
+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.�bernachtungsau');
+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.�bernachtungsauf');
+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');
@@ -398,39 +398,39 @@ 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 f�r Gew�hrleistungen');
+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.Gesch�fts');
-INSERT INTO gifi (accno,description) VALUES ('0482100', 'AfA a.Aufw.f.d.W�hrungsumst.a.Euro');
-INSERT INTO gifi (accno,description) VALUES ('0482200', 'Abschreibungen a.immat.Verm�gensgeg');
-INSERT INTO gifi (accno,description) VALUES ('0482400', 'Abschreibung a.d.Gesch�ft-o.Firmenw');
-INSERT INTO gifi (accno,description) VALUES ('0482600', 'Au�erplan.AfA a.immat.Verm�gensgeg.');
+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', 'Au�erplanm��ig Abschr.a.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.Umlaufverm�gens');
+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 regelm��ig');
+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', 'B�robedarf');
-INSERT INTO gifi (accno,description) VALUES ('0494000', 'Zeitschriften, B�cher');
+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', 'Buchf�hrungskosten');
-INSERT INTO gifi (accno,description) VALUES ('0495700', 'Abschlu�- und Pr�fungskosten');
-INSERT INTO gifi (accno,description) VALUES ('0496000', 'Mieten f�r Einrichtungen');
+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 Kleinger�te');
+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');
@@ -441,95 +441,95 @@ 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 Ausf�hrung befindl. Bauauftr�ge');
-INSERT INTO gifi (accno,description) VALUES ('0709500', 'In Arbeit befindliche Auftr�ge');
+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 Ums�tze �4Nr.8ff UstG');
-INSERT INTO gifi (accno,description) VALUES ('0811000', 'Sonstige steuerfreie Ums�tze Inland');
-INSERT INTO gifi (accno,description) VALUES ('0812000', 'Steuerfreie Ums�tze �4Nr.1a UstG');
+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 Ums�tze');
-INSERT INTO gifi (accno,description) VALUES ('0819000', 'Sonstige Erl�se (Ausbuchung 0%)');
-INSERT INTO gifi (accno,description) VALUES ('0819100', 'Sonstige Erl�se (Ausbuchung 16%)');
-INSERT INTO gifi (accno,description) VALUES ('0819200', 'Sonstige Erl�se (Ausbuchung 7%)');
-INSERT INTO gifi (accno,description) VALUES ('0820000', 'Erl�se');
-INSERT INTO gifi (accno,description) VALUES ('0830000', 'Erl�se 7%USt');
-INSERT INTO gifi (accno,description) VALUES ('0831000', 'Erl�se Inland stpfl. EG-Lieferung7%');
-INSERT INTO gifi (accno,description) VALUES ('0831500', 'Erl�s Inland stpfl.EG-Lieferung 16%');
+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', 'Erl�se 16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('0850000', 'Provisionserl�se');
-INSERT INTO gifi (accno,description) VALUES ('0852000', 'Erl�se Abfallverwertung');
-INSERT INTO gifi (accno,description) VALUES ('0854000', 'Erl�s Leergut');
-INSERT INTO gifi (accno,description) VALUES ('0859000', 'Verrechnete sons. Sachbez�ge');
-INSERT INTO gifi (accno,description) VALUES ('0859100', 'Sachbez�ge 7% Ust (Waren)');
-INSERT INTO gifi (accno,description) VALUES ('0859500', 'Sachbez�ge 16% Ust (Waren)');
-INSERT INTO gifi (accno,description) VALUES ('0860000', 'Sonstige Erl�se betriebl.u.regelm��');
-INSERT INTO gifi (accno,description) VALUES ('0861000', 'Verrechnete sonstige Sachbez�ge');
-INSERT INTO gifi (accno,description) VALUES ('0861100', 'Verr.sons.Sachbez�ge 16%USt(Kfz-Ge)');
-INSERT INTO gifi (accno,description) VALUES ('0861400', 'Verrechnete sons.Sachbez�ge o. USt');
-INSERT INTO gifi (accno,description) VALUES ('0862500', 'Sons. Erl�se betriebl.u.reg.steuerf');
-INSERT INTO gifi (accno,description) VALUES ('0865000', 'Erl�se Zinsen und Diskotspesen');
-INSERT INTO gifi (accno,description) VALUES ('0870000', 'Erl�sschm�lerungen');
-INSERT INTO gifi (accno,description) VALUES ('0871000', 'Erl�sschm�lerung 7% USt.');
-INSERT INTO gifi (accno,description) VALUES ('0872000', 'Erl�sschm�lerung 16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('0872400', 'Erl�sschm�ler.a.stfrei.IG Lieferung');
-INSERT INTO gifi (accno,description) VALUES ('0872500', 'Erl�sschm�.Inl.stpfl.EG-Lief. 7%USt');
-INSERT INTO gifi (accno,description) VALUES ('0872600', 'Erl�sschm�.Inl.stpfl.EG-Lief.16%USt');
-INSERT INTO gifi (accno,description) VALUES ('0872700', 'Erl�sschm�.and.EG Land stpfl.Liefer');
-INSERT INTO gifi (accno,description) VALUES ('0873000', 'Gew�hrte Skonti');
-INSERT INTO gifi (accno,description) VALUES ('0873100', 'Gew�hrte Skonti 7% USt');
-INSERT INTO gifi (accno,description) VALUES ('0873500', 'Gew�hrte Skonti 16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('0874000', 'Gew�hrte Boni');
-INSERT INTO gifi (accno,description) VALUES ('0875000', 'Gew�hrte Boni 7% USt.');
-INSERT INTO gifi (accno,description) VALUES ('0876000', 'Gew�hrte Boni 16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('0877000', 'Gew�hrte Rabatte');
-INSERT INTO gifi (accno,description) VALUES ('0878000', 'Gew�hrte Rabatte 7% USt.');
-INSERT INTO gifi (accno,description) VALUES ('0879000', 'Gew�hrte Rabatte 16% Ust.');
-INSERT INTO gifi (accno,description) VALUES ('0880000', 'Erl�se aus Anlagenverk�ufen');
-INSERT INTO gifi (accno,description) VALUES ('0880100', 'Erl�se aus Anlagenverk�ufen 16%USt.');
-INSERT INTO gifi (accno,description) VALUES ('0882000', 'Erl�se aus Anlageverk�ufen 16%Ust');
+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 au�erhalb d.Untern.16%USt.');
-INSERT INTO gifi (accno,description) VALUES ('0891500', 'Entnah.d.U.Zweckau�erh.d.Untn 7%USt');
-INSERT INTO gifi (accno,description) VALUES ('0891800', 'Entn.d.Untern.au�erh.d.Untern.o.USt');
-INSERT INTO gifi (accno,description) VALUES ('0892000', 'Verw.v.Gegens.au�erh.Untern.16%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 Ums�tze');
-INSERT INTO gifi (accno,description) VALUES ('0895500', 'Umsatzsteuerverg�tungen');
-INSERT INTO gifi (accno,description) VALUES ('0896000', 'Bestandsver�nderung-unfertige Erzeu');
-INSERT INTO gifi (accno,description) VALUES ('0897000', 'Bestandsver�nderung-unfertige Leist');
-INSERT INTO gifi (accno,description) VALUES ('0897500', 'Bestandsver�.i.Ausf�.befi.Bauauftr�');
-INSERT INTO gifi (accno,description) VALUES ('0897700', 'Bestandsver�.i.Arbeit befindl.Auftr');
-INSERT INTO gifi (accno,description) VALUES ('0898000', 'Bestandsver�.fertige Erzeugnisse');
+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', 'Saldenvertr�ge,Sachkonten');
-INSERT INTO gifi (accno,description) VALUES ('0900800', 'Saldenvertr�ge,Debitoren');
-INSERT INTO gifi (accno,description) VALUES ('0900900', 'Saldenvertr�ge,Kreditoren');
+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', 'Baukostenzusch�sse');
+INSERT INTO gifi (accno,description) VALUES ('0923000', 'Baukostenzuschüsse');
 INSERT INTO gifi (accno,description) VALUES ('0923200', 'Investitionszulagen');
-INSERT INTO gifi (accno,description) VALUES ('0923400', 'Investitionszusch�sse');
-INSERT INTO gifi (accno,description) VALUES ('0924500', 'Forde.a.Anlageverk.sons.Verm�gensge');
+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 R�ckstellung');
-INSERT INTO gifi (accno,description) VALUES ('0926200', 'Mittelfristige R�ckstellung');
-INSERT INTO gifi (accno,description) VALUES ('0926400', 'Langfristige R�ckstellungen');
+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%');
@@ -541,7 +541,7 @@ INSERT INTO gifi (accno,description) VALUES ('0988220', 'Verrechnungskto.Anzahlu
 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 au�erplanm 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)');
diff --git a/sql/Germany-SKR03-chart.sql b/sql/Germany-SKR03-chart.sql
index 233ba4b4..a4f9a154 100755
--- a/sql/Germany-SKR03-chart.sql
+++ b/sql/Germany-SKR03-chart.sql
@@ -1,25 +1,25 @@
 -- General COA
 --
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('420','B�roeinrichtung','A','A','','420');
+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','Ger�st- und Schalungsmaterial','A','A','','460');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('480','Geringwertige Wirtschaftsg�ter bis DM 800,-','A','A','','480');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('490','Sonstige Betriebs- und Gesch�ftsausstattung','A','A','','490');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('650','Verb. gg. Kreditinstituten - Restlaufz. gr��er 5 Jahre','A','L','','650');
+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','Steuer�berzahlungen','A','A','AR','1540');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1542','Steuererstattungsanspr�che gg. anderen EU-L�ndern','A','A','AR','1542');
+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. Durchschnittss�tzen UStVA KZ 63','A','A','AR_tax:AP_tax','1577');
+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');
@@ -27,21 +27,21 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
 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 fr�here Jahre','A','L','','1791');
+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. (Privat Vollhaft./Einzelu.)','A','','','1820');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1830','Sonderausg. unbeschr. abzugsf. (Privat Vollhaft./Einzelu.)','A','','','1830');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1840','Privatspenden (Privat Vollhafter / Einzelunternehmer)','A','','','1840');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1850','Au�ergew�hnliche Belastungen (Privat Vollhaft. / Einzelunt.)','A','','','1850');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1850','Außergewöhnliche Belastungen (Privat Vollhaft. / Einzelunt.)','A','','','1850');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1890','Privateinlagen (Privat Vollhafter / Einzelunternehmer)','A','','','1890');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2010','Betriebsfremde Aufw. (soweit nicht au�erordentlich)','A','','','2010');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2020','Periodenfremde Aufw. (soweit nicht au�erordentlich)','A','','','2020');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2100','Zinsen und �hnliche Aufwendungen','A','','','2100');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2103','Steuerlich abzugsf�hige, andere Nebenleistungen zu Steuern','A','','','2103');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2104','Steuerlich nicht abzugsf�hige, andere Nebenleistungen zu Steuern','A','','','2104');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2107','Zinsaufwendungen �233a AO betriebliche Steuern','A','','','2107');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2108','Zinsaufw. �233a, �234, �237 AO Personenst. �8 GewStG','A','','','2108');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2010','Betriebsfremde Aufw. (soweit nicht außerordentlich)','A','','','2010');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2020','Periodenfremde Aufw. (soweit nicht außerordentlich)','A','','','2020');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2100','Zinsen und ähnliche Aufwendungen','A','','','2100');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2103','Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern','A','','','2103');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2104','Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern','A','','','2104');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2107','Zinsaufwendungen §233a AO betriebliche Steuern','A','','','2107');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2108','Zinsaufw. §233a, §234, §237 AO Personenst. §8 GewStG','A','','','2108');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2109','Zinsaufwendungen an verbundene Unternehmen','A','','','2109');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2110','Zinsaufwendungen f�r kurzfristige Verbindlichkeiten','A','','','2110');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2110','Zinsaufwendungen für kurzfristige Verbindlichkeiten','A','','','2110');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3410','Wareneingang, 16% Vorsteuer','A','','','3410');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3736','Erhaltene Skonti, 16% Vorsteuer','A','','','3736');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3740','Erhaltene Boni','A','','','3740');
@@ -51,50 +51,50 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3764','Erhaltene Boni, 15% Vorsteuer','A','','','3764');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3800','Anschaffungsnebenkosten','A','','','3800');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3830','Leergut','A','','','3830');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3850','Z�lle und Einfuhrabgaben','A','','','3850');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3850','Zölle und Einfuhrabgaben','A','','','3850');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3960','Bestandsv. Roh-, Hilfs- u. Betriebsstoffe / bezogene Waren','A','','','3960');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3970','Bestand Roh-, Hilfs- und Betriebsstoffe','A','','','3970');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3980','Bestand Waren','A','','','3980');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3990','Verrechnete Stoffkosten','A','','','3990');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4000','Material- und Stoffverbrauch','A','E','AP_amount','4000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4100','L�hne und Geh�lter','A','E','AP_amount','4100');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4110','L�hne','A','E','AP_amount','4110');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4120','Geh�lter','A','E','AP_amount','4120');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4124','Gesch�ftsf�hrergeh�lter der GmbH-Gesellschafter','A','E','AP_amount','4124');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4100','Löhne und Gehälter','A','E','AP_amount','4100');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4110','Löhne','A','E','AP_amount','4110');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4120','Gehälter','A','E','AP_amount','4120');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4124','Geschäftsführergehälter der GmbH-Gesellschafter','A','E','AP_amount','4124');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4125','Ehegattengehalt','A','E','AP_amount','4125');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4126','Tantiemen','A','E','AP_amount','4126');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4127','Gesch�ftsf�hrergeh�lter','A','E','AP_amount','4127');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4128','Verg�tungen an angestellte Mitunternehmer �15 EStG','A','E','AP_amount','4128');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4127','Geschäftsführergehälter','A','E','AP_amount','4127');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4128','Vergütungen an angestellte Mitunternehmer §15 EStG','A','E','AP_amount','4128');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4130','Gesetzliche soziale Aufwendungen','A','E','AP_amount','4130');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4137','Gesetzliche soziale Aufw. f�r Mitunternehmer �15 EStG','A','E','AP_amount','4137');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4138','Beitr�ge zur Berufsgenossenschaft','A','E','AP_amount','4138');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4137','Gesetzliche soziale Aufw. für Mitunternehmer §15 EStG','A','E','AP_amount','4137');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4138','Beiträge zur Berufsgenossenschaft','A','E','AP_amount','4138');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1360','Geldtransit Bank 1','A','A','','1360');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4140','Freiw. soziale Aufwendungen (lohnsteuerfrei)','A','E','AP_amount','4140');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4145','Freiw. soziale Aufwendungen (lohnsteuerpflichtig)','A','E','AP_amount','4145');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4149','Pauschale Lohnsteuer auf s. Bez�ge (z.B. Fahrtkostenzuschu�)','A','E','AP_amount','4149');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4150','Krankengeldzusch�sse','A','E','AP_amount','4150');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4149','Pauschale Lohnsteuer auf s. Bezüge (z.B. Fahrtkostenzuschuß)','A','E','AP_amount','4149');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4150','Krankengeldzuschüsse','A','E','AP_amount','4150');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4160','Versorgungskassen','A','E','AP_amount','4160');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4165','Aufwendungen f�r die Altersversorgung','A','E','AP_amount','4165');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4167','Pauschale Lohnsteuer auf s. Bez�ge (z.B. Direktversicherung)','A','E','AP_amount','4167');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4168','Aufw. f. die Altersversorgung f. Mitunternehmer �15 EStG','A','E','AP_amount','4168');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4169','Aufwendungen f�r Unterst�tzung','A','E','AP_amount','4169');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4170','Verm�genswirksame Leistungen','A','E','AP_amount','4170');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4175','Fahrtkostenerstattung - Wohnung / Arbeitsst�tte','A','E','AP_amount','4175');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4165','Aufwendungen für die Altersversorgung','A','E','AP_amount','4165');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4167','Pauschale Lohnsteuer auf s. Bezüge (z.B. Direktversicherung)','A','E','AP_amount','4167');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4168','Aufw. f. die Altersversorgung f. Mitunternehmer §15 EStG','A','E','AP_amount','4168');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4169','Aufwendungen für Unterstützung','A','E','AP_amount','4169');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4170','Vermögenswirksame Leistungen','A','E','AP_amount','4170');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4175','Fahrtkostenerstattung - Wohnung / Arbeitsstätte','A','E','AP_amount','4175');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4180','Bedienungsgelder','A','E','AP_amount','4180');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4190','Aushilfsl�hne','A','E','AP_amount','4190');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4199','Lohnsteuer f�r Aushilfen','A','E','AP_amount','4199');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4190','Aushilfslöhne','A','E','AP_amount','4190');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4199','Lohnsteuer für Aushilfen','A','E','AP_amount','4199');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4200','Raumkosten','A','E','AP_amount','4200');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4210','Miete','A','E','AP_amount','4210');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4218','Gewerbesteuerlich zu ber�cks. Miete �8 GewStG','A','E','AP_amount','4218');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4219','Verg�tung an Mitu. f. mietw. �berl. v. Wirtschaftsg. �15EStG','A','E','AP_amount','4219');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4218','Gewerbesteuerlich zu berücks. Miete §8 GewStG','A','E','AP_amount','4218');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4219','Vergütung an Mitu. f. mietw. Überl. v. Wirtschaftsg. §15EStG','A','E','AP_amount','4219');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4220','Pacht','A','E','AP_amount','4220');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4228','Gewerbesteuerlich zu ber�cks. Pacht �8 GewStG','A','E','AP_amount','4228');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4229','Verg�tung an Mitu. f. pachtw. �berl. v. Wirtschaftsg.�15EStG','A','E','AP_amount','4229');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4228','Gewerbesteuerlich zu berücks. Pacht §8 GewStG','A','E','AP_amount','4228');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4229','Vergütung an Mitu. f. pachtw. Überl. v. Wirtschaftsg.§15EStG','A','E','AP_amount','4229');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4230','Heizung','A','E','AP_amount','4230');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4240','Gas, Strom, Wasser (Verwaltung, Vertrieb)','A','E','AP_amount','4240');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4250','Reinigung','A','E','AP_amount','4250');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4260','Instandhaltung betrieblicher R�ume','A','E','AP_amount','4260');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4270','Abgaben f�r betrieblich genutzten Grundbesitz','A','E','AP_amount','4270');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4260','Instandhaltung betrieblicher Räume','A','E','AP_amount','4260');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4270','Abgaben für betrieblich genutzten Grundbesitz','A','E','AP_amount','4270');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4280','Sonstige Raumkosten','A','E','AP_amount','4280');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4320','Gewerbesteuer (Vorauszahlung)','A','E','AP_amount','4320');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4330','Gewerbeertragsteuer','A','E','AP_amount','4330');
@@ -102,11 +102,11 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4340','Sonstige Betriebsteuern','A','E','AP_amount','4340');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4350','Verbrauchsteuer','A','E','AP_amount','4350');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4360','Versicherungen','A','E','AP_amount','4360');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4380','Beitr�ge','A','E','AP_amount','4380');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4380','Beiträge','A','E','AP_amount','4380');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4390','Sonstige Abgaben','A','E','AP_amount','4390');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4396','Steuerlich abzugsf�hige Versp�tungszuschl�ge und Zwangsgelder','A','E','AP_amount','4396');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4397','Steuerlich nicht abzugsf�hige Versp�tungszuschl�ge und Zwangsgelder','A','E','AP_amount','4397');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4400','Besondere Kosten (zur freien Verf�gung)','A','E','AP_amount','4400');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4396','Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder','A','E','AP_amount','4396');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4397','Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder','A','E','AP_amount','4397');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4400','Besondere Kosten (zur freien Verfügung)','A','E','AP_amount','4400');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4500','Fahrzeugkosten','A','E','AP_amount','4500');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4510','Kfz-Steuern','A','E','AP_amount','4510');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4520','Kfz-Versicherungen','A','E','AP_amount','4520');
@@ -118,19 +118,19 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4600','Werbe- und Reisekosten','A','E','AP_amount','4600');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4610','Werbekosten','A','E','AP_amount','4610');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4630','Geschenke bis DM 75,00','A','E','AP_amount','4630');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4635','Geschenke �ber DM 75,00','A','E','AP_amount','4635');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4638','Geschenke ausschlie�lich betrieblich genutzt','A','E','AP_amount','4638');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4640','Repr�sentationskosten','A','E','AP_amount','4640');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4635','Geschenke über DM 75,00','A','E','AP_amount','4635');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4638','Geschenke ausschließlich betrieblich genutzt','A','E','AP_amount','4638');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4640','Repräsentationskosten','A','E','AP_amount','4640');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4650','Bewirtungskosten','A','E','AP_amount','4650');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4653','Aufwerksamkeiten','A','E','AP_amount','4653');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4654','Nicht abzugsf�hige Bewirtungskosten','A','E','AP_amount','4654');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4655','Nicht abzugsf�hige Betriebsausgaben','A','E','AP_amount','4655');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4654','Nicht abzugsfähige Bewirtungskosten','A','E','AP_amount','4654');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4655','Nicht abzugsfähige Betriebsausgaben','A','E','AP_amount','4655');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4660','Reisekosten Arbeitnehmer','A','E','AP_amount','4660');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4666','Reisekost. Arbeitn., 12,3%/13,1% VSt  Verpfl.Mehr- / �bern.Aufw.','A','E','AP_amount','4666');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4666','Reisekost. Arbeitn., 12,3%/13,1% VSt  Verpfl.Mehr- / Übern.Aufw.','A','E','AP_amount','4666');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4667','Reisekost. Arbeitn., 9,8%/10,5% VSt Gesamtpauschal.','A','E','AP_amount','4667');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4670','Reisekosten Unternehmer','A','E','AP_amount','4670');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4675','Reisekosten Unternehmer, 9,8/10,5% VSt sonst.Gesamtpauschal.','A','E','AP_amount','4675');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4676','Reisekost. Untern., 12,3%/13,1% VSt Verpfl.Mehr- / �bern.Aufw.','A','E','AP_amount','4676');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4676','Reisekost. Untern., 12,3%/13,1% VSt Verpfl.Mehr- / Übern.Aufw.','A','E','AP_amount','4676');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4677','Reisekosten Unternehmer, 9,8%/10,5% VSt Verpfl.Mehraufw. Gesamtpauschal.','A','E','AP_amount','4677');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4678','Km-Geld Erstattung, Unternehmer, 5,7%/6,1% VSt','A','E','AP_amount','4678');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4685','Km-Geld-Erstattung, Arbeitnehmer  8,2%/8,7% VSt','A','E','AP_amount','4685');
@@ -140,117 +140,117 @@ INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES
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 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4760','Verkaufsprovisionen','A','E','AP_amount','4760');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4780','Fremdarbeiten','A','E','AP_amount','4780');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4790','Aufwand f�r Gew�hrleistungen','A','E','AP_amount','4790');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4790','Aufwand für Gewährleistungen','A','E','AP_amount','4790');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4800','Reparat. u. Inst. v. Maschinen u. technischen Anlagen','A','E','AP_amount','4800');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4805','Reparat. u. Inst. v. and. Anl. d. Betr.- u. Gesch�ftsausst.','A','E','AP_amount','4805');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4805','Reparat. u. Inst. v. and. Anl. d. Betr.- u. Geschäftsausst.','A','E','AP_amount','4805');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4809','Sonstige Reparaturen und Instandhaltungen','A','E','AP_amount','4809');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4810','Mietleasing','A','E','AP_amount','4810');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4815','Kaufleasing','A','E','AP_amount','4815');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4820','Abschr. a. Aufw. f.d. Ingangs. u. Erw. des Gesch�ftsbetr.','A','E','AP_amount','4820');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4822','Abschr. a. immaterielle Verm�gensgegenst�nde','A','E','AP_amount','4822');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4824','Abschreibung auf den Gesch�fts- oder Firmenwert','A','E','AP_amount','4824');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4826','Au�erplanm. Abschr. a. immaterielle Verm�gensgegenst�nde','A','E','AP_amount','4826');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4820','Abschr. a. Aufw. f.d. Ingangs. u. Erw. des Geschäftsbetr.','A','E','AP_amount','4820');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4822','Abschr. a. immaterielle Vermögensgegenstände','A','E','AP_amount','4822');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4824','Abschreibung auf den Geschäfts- oder Firmenwert','A','E','AP_amount','4824');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4826','Außerplanm. Abschr. a. immaterielle Vermögensgegenstände','A','E','AP_amount','4826');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4830','Abschreibungen auf Sachanlagen','A','E','AP_amount','4830');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4840','Au�erplanm. Abschreibungen auf Sachanlagen','A','E','AP_amount','4840');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4840','Außerplanm. Abschreibungen auf Sachanlagen','A','E','AP_amount','4840');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4850','Abschr. a. Sachanl. aufgrund steuerl. Sondervorschriften','A','E','AP_amount','4850');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4855','Sofortabschreibung geringwertiger Wirtschaftsg�ter','A','E','AP_amount','4855');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4860','Abschreibung auf aktivierte, geringwertige Wirtschaftsg�ter','A','E','AP_amount','4860');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4865','Au�erplanm��ige Abschr. a. aktivierte GWG','A','E','AP_amount','4865');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4855','Sofortabschreibung geringwertiger Wirtschaftsgüter','A','E','AP_amount','4855');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4860','Abschreibung auf aktivierte, geringwertige Wirtschaftsgüter','A','E','AP_amount','4860');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4865','Außerplanmäßige Abschr. a. aktivierte GWG','A','E','AP_amount','4865');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4870','Abschreibungen auf Finanzanlagen','A','E','AP_amount','4870');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4872','Abschr. aufgrund v. Verlustant. an Mitunt. �8 GewStG','A','E','AP_amount','4872');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4872','Abschr. aufgrund v. Verlustant. an Mitunt. §8 GewStG','A','E','AP_amount','4872');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4874','Abschr. a. Finanzanl. aufgrund steuerl. Sondervorschriften','A','E','AP_amount','4874');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4875','Abschreibungen auf Wertpapiere des Umlaufverm�gens','A','E','AP_amount','4875');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4880','Abschr. a. Umlaufv. ohne Wertpapiere (soweit un�bl. H�he)','A','E','AP_amount','4880');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4882','Abschr. a. Umlaufv. steuerrechtl. bedingt (un�bl. H�he)','A','E','AP_amount','4882');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4887','Abschr. a. Umlaufv., steuerrechtlich bedingt (�bl. H�he)','A','E','AP_amount','4887');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4890','Vorwegn. k�nftiger Wertschw. im Umlaufv. (un�bl. H�he)','A','E','AP_amount','4890');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4875','Abschreibungen auf Wertpapiere des Umlaufvermögens','A','E','AP_amount','4875');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4880','Abschr. a. Umlaufv. ohne Wertpapiere (soweit unübl. Höhe)','A','E','AP_amount','4880');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4882','Abschr. a. Umlaufv. steuerrechtl. bedingt (unübl. Höhe)','A','E','AP_amount','4882');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4887','Abschr. a. Umlaufv., steuerrechtlich bedingt (übl. 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 regelm��ig','A','E','AP_amount','4905');
+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','B�robedarf','A','E','AP_amount','4930');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4940','Zeitschriften, B�cher','A','E','AP_amount','4940');
+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','Verg�tungen an freiberufliche Mitunternehmer �15 EStG','A','E','AP_amount','4948');
+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','Buchf�hrungskosten','A','E','AP_amount','4955');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4957','Abschlu�- und Pr�fungskosten','A','E','AP_amount','4957');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4960','Mieten f�r Einrichtungen','A','E','AP_amount','4960');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4968','Gewerbest. zu ber�cks. Miete f. Einrichtungen �8 GewStG','A','','','4968');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4969','Aufwendungen f�r Abraum- und Abfallbeseitigung','A','E','AP_amount','4969');
+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 Kleinger�te','A','E','AP_amount','4985');
+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 Ums�tze 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','Provisionserl�se','A','I','AR_amount:IC_sale','8500');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8504','Provisionserl�se steuerfrei (�4 Nr.8ff UStG)','A','I','AR_amount:IC_sale','8504');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8505','Provisionserl�se steuerfrei (�4 Nr.5 UStG)','A','I','AR_amount:IC_sale','8505');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8506','Provisionserl�se,  7% USt','A','I','AR_amount:IC_sale','8506');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8507','Provisionserl�se, 15% Ust','A','I','AR_amount:IC_sale','8507');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8508','Provisionserl�se, 15%/16% USt','A','I','AR_amount:IC_sale','8508');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8509','Provisionserl�se, 16% Ust','A','I','AR_amount:IC_sale','8509');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8591','Sachbez�ge,   7% USt (Waren)','A','I','AR_amount:IC_sale','8591');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8595','Sachbez�ge, 15%/16% USt (Waren)','A','I','AR_amount:IC_sale','8595');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8596','Sachbez�ge, 16% USt (Waren)','A','I','AR_amount:IC_sale','8596');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8597','Sachbez�ge, 15% USt (Waren)','A','I','AR_amount:IC_sale','8597');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8630','Sonstige Erl�se betrieblich und regelm��ig, 7% USt','A','I','AR_amount:IC_sale','8630');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8645','Sonstige Erl�se betrieblich und regelm��ig, 16% Ust','A','I','AR_amount:IC_sale','8645');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8730','Gew�hrte Skonti','A','','','8730');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8731','Gew�hrte Skonti,  7% USt','A','','','8731');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8735','Gew�hrte Skonti, 16% Ust','A','','','8735');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8740','Gew�hrte Boni','A','','','8740');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8750','Gew�hrte Boni,  7% USt','A','','','8750');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8762','Gew�hrte Boni, 16% Ust','A','','','8762');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8770','Gew�hrte Rabatte','A','','','8770');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8780','Gew�hrte Rabatte,  7% USt','A','','','8780');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8792','Gew�hrte Rabatte, 16% Ust','A','','','8792');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8800','Erl�se aus Anlagenverk�ufen','A','','','8800');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8801','Erl�se aus Anlagenverk�ufen 15%/16% USt (bei Buchverlust)','A','','','8801');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8810','Erl�se aus Anlagenverk�ufen 16% USt (bei Buchverlust)','A','','','8810');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8815','Erl�se aus Anlagenverk�ufen 15% USt (bei Buchverlust)','A','','','8815');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8820','Erl�se aus Anlagenverk�ufen 15%/16% USt (bei Buchgewinn)','A','','','8820');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8829','Erl�se aus Anlagenverk�ufen (bei Buchgewinn)','A','','','8829');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8830','Erl�se aus Anlagenverk�ufen 16% USt (bei Buchgewinn)','A','','','8830');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8835','Erl�se aus Anlagenverk�ufen 15% USt (bei Buchgewinn)','A','','','8835');
+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 Gegenst�nde ohne USt','A','','','8905');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8908','Entnahme von Gegenst�nde, 16% USt �1 Abs.1 Nr.2a UStG','A','','','8908');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8909','Entnahme von Gegenst�nde, 15% USt �1 Abs.1 Nr.2a UStG','A','','','8909');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8910','Entnahme von Gegenst�nde, 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 Gegenst�nde, 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 Ums�tze','A','','','8950');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8955','Umsatzsteuerverg�tungen','A','','','8955');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8960','Bestandsver�nd. - unfertige Erzeugnisse','A','','','8960');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8970','Bestandsver�nd. - unfertige Leistungen','A','','','8970');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8975','Bestandsver�nd. - in Ausf�hrung befindliche Bauauftr�ge','A','','','8975');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8977','Bestandsver�nd. - in Arbeit befindliche Auftr�ge','A','','','8977');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8980','Bestandsver�nd. - fertige Erzeugnisse','A','','','8980');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8990','Bestandsver�nd. - andere aktivierte Eigenleistungen','A','','','8990');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9000','Saldenvortr�ge Sachkonten','A','','','9000');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9008','Saldenvortr�ge Debitoren','A','','','9008');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9009','Saldenvortr�ge Kreditoren','A','','','9009');
+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','Au�erordentliche Aufwendungen','A','A','','2000');
+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','Umsatzerl�se 16%','A','I','AR_amount:IC_sale','8400');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8840','Ertr�ge aus Kursdifferenzen','A','I','AR_amount:IC_sale:IC_income','8840');
+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);
diff --git a/sql/Germany-SKR03-gifi.sql b/sql/Germany-SKR03-gifi.sql
index 7fc0ff62..3f75554a 100755
--- a/sql/Germany-SKR03-gifi.sql
+++ b/sql/Germany-SKR03-gifi.sql
@@ -1,83 +1,83 @@
--- Kontenrahmen f�r Deutschland
+-- Kontenrahmen für Deutschland
 --
-INSERT INTO gifi (accno,description) VALUES ('0001', 'Aufw. f. die Ingangsetzung u. Erweit. des Gesch�ftsbetr.');
-INSERT INTO gifi (accno,description) VALUES ('0002', 'Aufw. f. die W�hrungsumstellung auf den EURO');
-INSERT INTO gifi (accno,description) VALUES ('0010', 'Konzess., gew. Schutzr. u. �hnl. Rechte/Werte sowie Liz.');
+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', '�hnliche Rechte und Werte');
+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. �hnl. Rechten u. Werten');
-INSERT INTO gifi (accno,description) VALUES ('0035', 'Gesch�fts- oder Firmenwert');
-INSERT INTO gifi (accno,description) VALUES ('0038', 'Anzahlungen auf Gesch�fts- oder Firmenwert');
-INSERT INTO gifi (accno,description) VALUES ('0039', 'Anzahlungen auf immaterielle Verm�gensgegenst�nde');
+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', 'Grundst�cke und grundst�cksgleiche Rechte ohne Bauten');
-INSERT INTO gifi (accno,description) VALUES ('0065', 'Unbebaute Grundst�cke');
-INSERT INTO gifi (accno,description) VALUES ('0070', 'Grundst�cksgleiche Rechte (Erbbaurecht, Dauerwohnrecht)');
-INSERT INTO gifi (accno,description) VALUES ('0075', 'Grundst�cke mit Substanzverzehr');
-INSERT INTO gifi (accno,description) VALUES ('0079', 'Anzahl. a. Grundst. u. grundst�cksgl. Rechte ohne Bauten');
-INSERT INTO gifi (accno,description) VALUES ('0080', 'Bauten auf eigenen Grundst. und grundst�cksgl. Rechten');
-INSERT INTO gifi (accno,description) VALUES ('0085', 'Grundst�ckswerte eigener bebauter Grundsst�cke');
-INSERT INTO gifi (accno,description) VALUES ('0090', 'Gesch�ftsbauten');
+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', 'Au�enanlagen');
+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 f�r Gesch�fts- u. Fabrikbauten');
+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', 'Gesch�fts-, Fabrik- u. andere Bauten im Bau');
-INSERT INTO gifi (accno,description) VALUES ('0129', 'Anz. a. Gesch�fts-, Fabrik-, u.a. Bauten a. eig. Grundst+Rechte');
+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', 'Au�enanlagen');
+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 f�r Wohnbauten');
+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. Grundst�cken u. grundst.gl. Rechten');
-INSERT INTO gifi (accno,description) VALUES ('0160', 'Bauten auf fremden Grundst�cken');
-INSERT INTO gifi (accno,description) VALUES ('0165', 'Gesch�ftsbauten');
+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', 'Au�enanlagen');
+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 f�r Gesch�fts- und Fabrikbauten');
+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', 'Gesch�fts-, Fabrik- und andere Bauten im Bau');
-INSERT INTO gifi (accno,description) VALUES ('0189', 'Anzahl. a. Gesch�fts-, Fabrik-, u.a. Bauten a. fr. Grundst.');
+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', 'Au�enanlagen');
+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 f�r Wohnbauten');
+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 Grundst�cken');
+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 �hnliches');
+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 Gesch�ftsausstattung');
+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', 'Gesch�ftsausstattung');
-INSERT INTO gifi (accno,description) VALUES ('0420', 'B�roeinrichtung');
+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', 'Ger�st- und Schalungsmaterial');
-INSERT INTO gifi (accno,description) VALUES ('0480', 'Geringwertige Wirtschaftsg�ter bis DM 800,-');
-INSERT INTO gifi (accno,description) VALUES ('0490', 'Sonstige Betriebs- und Gesch�ftsausstattung');
-INSERT INTO gifi (accno,description) VALUES ('0498', 'Andere Anlagen, Betriebs- und Gesch�ftsausstatt. im Bau');
-INSERT INTO gifi (accno,description) VALUES ('0499', 'Anzahl. a. andere Anlagen, Betriebs- u. Gesch�ftsausstatt.');
-INSERT INTO gifi (accno,description) VALUES ('0500', 'Anteile an verbundenen Unternehmen (Anlageverm�gen)');
+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');
@@ -85,33 +85,33 @@ INSERT INTO gifi (accno,description) VALUES ('0513', 'Typisch stille Beteiligung
 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 Komplement�r GmbH');
-INSERT INTO gifi (accno,description) VALUES ('0520', 'Ausleihung an Untern. m.d.e. Beteiligungsverh�ltnis besteht');
-INSERT INTO gifi (accno,description) VALUES ('0525', 'Wertpapiere des Anlageverm�gens');
-INSERT INTO gifi (accno,description) VALUES ('0530', 'Wertpapiere mit Gewinnbeteiligungsanspr�chen');
+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', 'R�ckdeckungsanspr. a. Lebensvers. z. langfrist. Verbleib');
+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 gr��er 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 gr��er 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0630', 'Verbindlichkeiten gegen�ber Kreditinstituten');
+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. gr��er 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0660', 'Verbindlichkeiten gg. Kreditinst. aus TZ-Vertr�gen');
-INSERT INTO gifi (accno,description) VALUES ('0661', 'Verb. gg. Kreditinst. aus TZ-Vertr�gen - Restl. bis 1 J.');
-INSERT INTO gifi (accno,description) VALUES ('0670', 'Verb. gg. Kreditinst. aus TZ-Vertr�gen - Restl. 1 bis 5 J.');
-INSERT INTO gifi (accno,description) VALUES ('0680', 'Verb. gg. Kreditinst. aus TZ-Vertr�gen - Restl. gr��er 5 J.');
+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.');
@@ -120,106 +120,106 @@ INSERT INTO gifi (accno,description) VALUES ('0715', 'Verb. gg. Untern. mit dene
 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 gegen�ber Gesellschaftern');
+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. gr��er 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0755', 'Verb. gg. Gesellschaftern f�r offene Aussch�ttungen');
+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. gr��er 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. gr��er 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 gr��er 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 Nachsch�sse');
-INSERT INTO gifi (accno,description) VALUES ('0840', 'Kapitalr�cklage');
-INSERT INTO gifi (accno,description) VALUES ('0841', 'Kapitalr�ckl. durch Ausgabe von Anteilen �ber Nennbetrag');
-INSERT INTO gifi (accno,description) VALUES ('0842', 'Kap.R�ckl. Schuldver. f. Wandl.- u. Optionsr. z. Erw. v. Ant');
-INSERT INTO gifi (accno,description) VALUES ('0843', 'Kapitalr�ckl. d. Zuzahl. gg. Gew�hr e. Vorzuges f. Anteile');
-INSERT INTO gifi (accno,description) VALUES ('0844', 'Kapitalr�ckl. d. andere Zuzahlungen in das Eigenkapital');
-INSERT INTO gifi (accno,description) VALUES ('0845', 'Eingefordertes Nachschu�kapital');
-INSERT INTO gifi (accno,description) VALUES ('0846', 'Gesetzliche R�cklage');
-INSERT INTO gifi (accno,description) VALUES ('0847', 'Gesetzliche R�cklage 50/45% Vorbelastung');
-INSERT INTO gifi (accno,description) VALUES ('0848', 'Gesetzliche R�cklage 30% Vorbelastung');
-INSERT INTO gifi (accno,description) VALUES ('0849', 'Gesetzliche R�cklage 0% Vorbelastung');
-INSERT INTO gifi (accno,description) VALUES ('0850', 'R�cklage f�r eigene Anteile');
-INSERT INTO gifi (accno,description) VALUES ('0851', 'Satzungsm��ige R�cklagen');
-INSERT INTO gifi (accno,description) VALUES ('0852', 'Satzungsm��ige R�cklage 50/45% Vorbelastung');
-INSERT INTO gifi (accno,description) VALUES ('0853', 'Satzungsm��ige R�cklage 30% Vorbelastung');
-INSERT INTO gifi (accno,description) VALUES ('0854', 'Satzungsm��ige R�cklage 0% Vorbelastung');
-INSERT INTO gifi (accno,description) VALUES ('0855', 'Andere Gewinnr�cklagen 50/45% Vorbelastung');
+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 Preissteigerungsr�cklagen');
-INSERT INTO gifi (accno,description) VALUES ('0858', 'Andere Gewinnr�cklagen 30% Vorbelastung');
-INSERT INTO gifi (accno,description) VALUES ('0859', 'Andere Gewinnr�cklagen 0% Vorbelastung');
+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', 'Vortr�ge auf neue Rechnung (Bilanz)');
+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 R�cklageanteil');
-INSERT INTO gifi (accno,description) VALUES ('0931', 'Sonderposten mit R�cklageanteil �6b EStG');
-INSERT INTO gifi (accno,description) VALUES ('0932', 'Sonderposten mit R�cklageanteil Abschnitt 35 EStR');
-INSERT INTO gifi (accno,description) VALUES ('0933', 'Sonderposten mit R�cklageanteil �6dEStG');
-INSERT INTO gifi (accno,description) VALUES ('0934', 'Sonderposten mit R�cklageanteil �1 EntwLStG');
-INSERT INTO gifi (accno,description) VALUES ('0935', 'Sonderposten mit R�cklageanteil �3 Ausl-InvG');
-INSERT INTO gifi (accno,description) VALUES ('0936', 'Sonderposten mit R�cklageanteil �7d EStG');
-INSERT INTO gifi (accno,description) VALUES ('0937', 'Sonderposten mit R�cklageanteil �79 EStDV');
-INSERT INTO gifi (accno,description) VALUES ('0938', 'Sonderposten mit R�cklageanteil �80 EStDV');
-INSERT INTO gifi (accno,description) VALUES ('0939', 'Sonderposten mit R�cklageanteil �81 EStDV');
-INSERT INTO gifi (accno,description) VALUES ('0940', 'Sonderposten mit R�cklageanteil �82 EStDV');
-INSERT INTO gifi (accno,description) VALUES ('0941', 'Sonderposten mit R�cklageanteil �82a EStDV');
-INSERT INTO gifi (accno,description) VALUES ('0942', 'Sonderposten mit R�cklageanteil �82d EStDV');
-INSERT INTO gifi (accno,description) VALUES ('0943', 'Sonderposten mit R�cklageanteil �82e EStDV');
-INSERT INTO gifi (accno,description) VALUES ('0944', 'Sonderposten mit R�cklageanteil �14 BerlinFG');
-INSERT INTO gifi (accno,description) VALUES ('0945', 'Sonderposten mit R�cklageanteil �3 ZonenRFG / �4-6 F�rdergebietsG');
-INSERT INTO gifi (accno,description) VALUES ('0946', 'Sonderposten mit R�cklageanteil �52 Abs. 5 EStG');
-INSERT INTO gifi (accno,description) VALUES ('0947', 'Sonderposten mit R�cklageanteil �7g Abs. 1 EStG');
-INSERT INTO gifi (accno,description) VALUES ('0948', 'Sonderposten mit R�cklageanteil �7g Abs. 3 EStG');
-INSERT INTO gifi (accno,description) VALUES ('0949', 'Sonderposten mit R�cklageanteil �74 EStDV');
-INSERT INTO gifi (accno,description) VALUES ('0950', 'R�ckstellungen f�r Pensionen und �hnliche Verpflichtungen');
-INSERT INTO gifi (accno,description) VALUES ('0955', 'Steuerr�ckstellungen');
-INSERT INTO gifi (accno,description) VALUES ('0957', 'Gewerbesteuerr�ckstellung');
-INSERT INTO gifi (accno,description) VALUES ('0963', 'K�rperschaftsteuerr�ckstellung');
-INSERT INTO gifi (accno,description) VALUES ('0969', 'R�ckstellungen f�r latente Steuern');
-INSERT INTO gifi (accno,description) VALUES ('0970', 'Sonstige R�ckstellungen');
-INSERT INTO gifi (accno,description) VALUES ('0971', 'R�ckst. unterl. Aufw. Instandhalt., Nachhol. in 3 Mon');
-INSERT INTO gifi (accno,description) VALUES ('0972', 'R�ckst. unterl. Aufw. Instandhalt., Nachhol. in 4-12 Mon');
-INSERT INTO gifi (accno,description) VALUES ('0973', 'R�ckstellungen f�r Abraum- und Abfallbeseitigung');
-INSERT INTO gifi (accno,description) VALUES ('0974', 'R�ckstellungen f�r Gew�hrleistungen');
-INSERT INTO gifi (accno,description) VALUES ('0976', 'R�ckst. f. drohende Verluste a. schwebenden Gesch�ften');
-INSERT INTO gifi (accno,description) VALUES ('0977', 'R�ckstellungen f�r Abschlu�- und Pr�fungskosten');
-INSERT INTO gifi (accno,description) VALUES ('0978', 'Aufwandsr�ckstellungen gem�� � 249 Abs. 2 HGB');
-INSERT INTO gifi (accno,description) VALUES ('0979', 'R�ckstellungen f�r den Umweltschutz');
+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 ber�cks. Z�lle u. Verbrauchsst. a. Vorr�te');
-INSERT INTO gifi (accno,description) VALUES ('0985', 'Als Aufwand ber�cks. Umsatzsteuer auf Anzahlungen');
+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 unterj�hrigen Kostenverrechnung f. BWA)');
+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. gr��er 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. gr��er 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');
@@ -235,47 +235,47 @@ 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. gr��er 1 J.');
-INSERT INTO gifi (accno,description) VALUES ('1305', 'Wechsel aus Lieferungen u. Leistungen, bundesbankf�hig');
+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, bundesbankf�hig');
+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., bundsbankf�hig');
+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 (Umlaufverm�gen)');
+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', 'Anspr�che aus R�ckdeckungsversicherungen');
+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 f�r Gewinnermittl. �4/3EStG, nicht ergebniswirksam');
-INSERT INTO gifi (accno,description) VALUES ('1380', '�berleitungskonto Kostenstelle');
+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 f�r � 4/3 EStG');
+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 gr��er 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. gr��er 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.');
@@ -285,37 +285,37 @@ INSERT INTO gifi (accno,description) VALUES ('1488', 'Wertber. a. Ford. Restl. b
 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. gr��er 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 Verm�gensgegenst�nde');
-INSERT INTO gifi (accno,description) VALUES ('1501', 'Sonstige Verm�gensgegenst�nde - Restlaufz. bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1502', 'Sonstige Verm�gensgegenst�nde - Restlaufz. gr��er 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1503', 'Ford. gg. Vorstandsmitgl. u. Gesch�ftsf. - Restl. b. 1 J.');
-INSERT INTO gifi (accno,description) VALUES ('1504', 'Ford. gg. Vorstandsmitgl. u. Gesch�ftsf. - Restl. gr. 1 J.');
+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 gr��er 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1510', 'Geleistete Anzahlungen auf Vorr�te');
+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 gr��er 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 gr��er 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1540', 'Steuer�berzahlungen');
-INSERT INTO gifi (accno,description) VALUES ('1542', 'Steuererstattungsanspr�che gg. anderen EU-L�ndern');
+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', 'K�rperschaftsteuerr�ckforderung');
+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 gr��er 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');
@@ -327,15 +327,15 @@ INSERT INTO gifi (accno,description) VALUES ('1572', 'Abziehbare Vorsteuer aus i
 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. Durchschnittss�tzen UStVA KZ 63');
-INSERT INTO gifi (accno,description) VALUES ('1578', 'Berichtigung des VSt-Abzugs fr�herer Jahre UStVA KZ 64');
-INSERT INTO gifi (accno,description) VALUES ('1580', 'Gegenkonto Vorsteuer � 4/3 EStG');
-INSERT INTO gifi (accno,description) VALUES ('1581', 'Aufl�sung Vorsteuer aus Vorjahr � 4/3 EStG');
+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', 'K�rzung BerlinFG');
+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 �. Kundenkto');
+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.');
@@ -346,14 +346,14 @@ INSERT INTO gifi (accno,description) VALUES ('1600', 'Verb. aus Lief. und Leist.
 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. f�r Investitionen f�r �4/3 EStG');
+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. gr��er 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. gr��er 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');
@@ -361,39 +361,39 @@ INSERT INTO gifi (accno,description) VALUES ('1648', 'Verb.a.L.u.L. gg. U. m.d.e
 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. gr��er 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 gr��er 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 gr��er 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1704', 'Sonstige Verbindlichkeiten, z.B. nach �11,Abs.2,2 EStG f�r �4/3');
+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 gr��er 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1709', 'Gewinnverf�gungskonto stiller Gesellschafter');
+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 gr��er 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1722', 'Erhaltene Anzahlungen (von Vorr�ten offen abgesetzt)');
+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 gr��er 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. gr��er 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');
@@ -401,23 +401,23 @@ INSERT INTO gifi (accno,description) VALUES ('1743', 'Verb. im Rahmen der sozial
 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 f�r Verbrauchssteuern');
-INSERT INTO gifi (accno,description) VALUES ('1750', 'Verbindlichkeiten aus Verm�gensbildung');
-INSERT INTO gifi (accno,description) VALUES ('1751', 'Verb. aus Verm�gensbildung - Restlaufz. bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1752', 'Verb. aus Verm�gensbildung - Restlaufz. 1 bis 5  Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1753', 'Verb. aus Verm�gensbildung - Restlaufz. gr��er 5  Jahre');
+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 f�llig');
-INSERT INTO gifi (accno,description) VALUES ('1761', 'Umsatzsteuer nicht f�llig , 7%');
-INSERT INTO gifi (accno,description) VALUES ('1762', 'Umsatzsteuer nicht f�llig a.i. Inland steuerpfl. EU-Lief.');
-INSERT INTO gifi (accno,description) VALUES ('1763', 'Umsatzsteuer nicht f�llig a.i. Inland steuerpfl. EU-Lief., 16%');
-INSERT INTO gifi (accno,description) VALUES ('1765', 'Umsatzsteuer nicht f�llig, 16%');
-INSERT INTO gifi (accno,description) VALUES ('1766', 'Umsatzsteuer nicht f�llig, 15%');
+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-L�nder');
+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');
@@ -435,182 +435,182 @@ INSERT INTO gifi (accno,description) VALUES ('1784', 'Umsatzsteuer aus ig. Erw.
 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 fr�here Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1792', 'Abgrenzung f�r Grundst�cke');
-INSERT INTO gifi (accno,description) VALUES ('1794', 'Abgrenzung f�r immaterielle Verm�gensgegenst�nde');
-INSERT INTO gifi (accno,description) VALUES ('1795', 'Abgrenzung f�r Bauten auf eigenen Grundst�cken');
-INSERT INTO gifi (accno,description) VALUES ('1796', 'Abgrenzung f�r andere Anlagen, B.u.G. Ausstattung');
-INSERT INTO gifi (accno,description) VALUES ('1797', 'Abgrenzung f�r Bauten auf fremden Grundst�cken');
-INSERT INTO gifi (accno,description) VALUES ('1798', 'Abgrenzung f�r technische Anlagen und Maschinen');
+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 �ber Lief.Kto.');
+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', 'Au�ergew�hnliche Belastungen (Privat Vollhaft. / Einzelunt.)');
-INSERT INTO gifi (accno,description) VALUES ('1860', 'Grundst�cksaufwand (Privat Vollhafter / Einzelunternehmer)');
-INSERT INTO gifi (accno,description) VALUES ('1870', 'Grundst�cksertrag (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 beschr�nkt abzugsf. (Privat Teilhafter)');
-INSERT INTO gifi (accno,description) VALUES ('1930', 'Sonderausgaben unbeschr�nkt abzugsf. (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', 'Au�ergew�hnliche Belastungen (Privat Teilhafter)');
-INSERT INTO gifi (accno,description) VALUES ('1960', 'Grundst�cksaufwand (Privat Teilhafter)');
-INSERT INTO gifi (accno,description) VALUES ('1970', 'Grundst�cksertrag (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', 'Au�erordentliche Aufwendungen');
-INSERT INTO gifi (accno,description) VALUES ('2010', 'Betriebsfremde Aufw. (soweit nicht au�erordentlich)');
-INSERT INTO gifi (accno,description) VALUES ('2020', 'Periodenfremde Aufw. (soweit nicht au�erordentlich)');
-INSERT INTO gifi (accno,description) VALUES ('2100', 'Zinsen und �hnliche Aufwendungen');
-INSERT INTO gifi (accno,description) VALUES ('2103', 'Steuerlich abzugsf�hige, andere Nebenleistungen zu Steuern');
-INSERT INTO gifi (accno,description) VALUES ('2104', 'Steuerlich nicht abzugsf�hige, 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 ('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 f�r kurzfristige Verbindlichkeiten');
+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 f�r langfristige Verbindlichkeiten');
-INSERT INTO gifi (accno,description) VALUES ('2127', 'Renten u. dauernde Last. a. Gr�ndung/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 ('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', 'Zins�hnliche Aufwendungen');
-INSERT INTO gifi (accno,description) VALUES ('2149', 'Zins�hnliche Aufwendungen 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. �hnl. Aufw.');
-INSERT INTO gifi (accno,description) VALUES ('2171', 'Nicht abziehb. VSt, 7% a. Zinsen u. �hnl. Aufw.');
-INSERT INTO gifi (accno,description) VALUES ('2175', 'Nicht abziehb. VSt. 16% a. Zinsen u. �hnl. Aufw.');
-INSERT INTO gifi (accno,description) VALUES ('2176', 'Nicht abziehb. VSt, 15% a. Zinsen u. �hnl. Aufw.');
-INSERT INTO gifi (accno,description) VALUES ('2200', 'K�rperschaftsteuer');
-INSERT INTO gifi (accno,description) VALUES ('2203', 'K�rperschaftsteuer f�r Vorjahre');
-INSERT INTO gifi (accno,description) VALUES ('2205', 'Anrechenbare K�rperschaftssteuer auf vereinnahmte Kapitalertr�ge');
-INSERT INTO gifi (accno,description) VALUES ('2208', 'Solidarit�tszuschlag');
-INSERT INTO gifi (accno,description) VALUES ('2209', 'Solidarit�tszuschlag f�r Vorjahre');
+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 Solidarit�tszuschlag auf Kapitalertragssteuer');
+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 Solidarit�tszuschlag auf Zinsabschlagsteuer');
-INSERT INTO gifi (accno,description) VALUES ('2223', 'Verm�gensteuer f�r Vorjahre');
+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', 'Ertr�ge a. Aufl. v. R�ckst. f. Steuern v. Eink. u. Ertrag');
-INSERT INTO gifi (accno,description) VALUES ('2285', 'Steuernachzahlung Vorjahre f�r sonstige Steuern');
-INSERT INTO gifi (accno,description) VALUES ('2287', 'Steuererstattung Vorjahre f�r sonstige Steuern');
-INSERT INTO gifi (accno,description) VALUES ('2289', 'Ertr�ge a. d. Aufl�sung v. R�ckstell. f. sonstige Steuern');
+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 regelm��ig');
-INSERT INTO gifi (accno,description) VALUES ('2309', 'Sonstige Aufwendungen unregelm��ig');
-INSERT INTO gifi (accno,description) VALUES ('2310', 'Anlagenabg�nge (Restbuchwert und Buchverlust)');
-INSERT INTO gifi (accno,description) VALUES ('2315', 'Anlagenabg�nge (Restbuchwert bei Buchgewinn)');
-INSERT INTO gifi (accno,description) VALUES ('2320', 'Verluste a. Abgang v. Gegenst. d. Anlageverm�gens');
-INSERT INTO gifi (accno,description) VALUES ('2325', 'Verluste a. Abgang v. Gegenst. d. Umlaufv. (au�er Vorr�te)');
-INSERT INTO gifi (accno,description) VALUES ('2340', 'Einstell. in Sonderpost. m. R�cklageant. (steuerfr. R�ckl.)');
-INSERT INTO gifi (accno,description) VALUES ('2341', 'Einstell. in Sonderpost. m. R�cklageant. (Ansparabschreibungen)');
-INSERT INTO gifi (accno,description) VALUES ('2345', 'Einstell. in Sonderpost. m. R�cklageant. (Sonderabschr.)');
-INSERT INTO gifi (accno,description) VALUES ('2350', 'Grundst�cksaufwendungen');
+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', 'Beitr�ge u. Spenden f. wissenschaftl. u. kulturelle Zwecke');
-INSERT INTO gifi (accno,description) VALUES ('2382', 'Beitr�ge u. Spenden f. mildt�tige Zwecke');
-INSERT INTO gifi (accno,description) VALUES ('2383', 'Beitr�ge u. Spenden f. kirchl., religi�se u. gemeinn. Zwecke');
-INSERT INTO gifi (accno,description) VALUES ('2384', 'Beitr�ge u. Spenden an politische Parteien');
-INSERT INTO gifi (accno,description) VALUES ('2385', 'Nicht abziehbare H�lfte der Aufsichtsratsverg�tungen');
-INSERT INTO gifi (accno,description) VALUES ('2386', 'Abziehbare Aufsichtsratsverg�tungen');
-INSERT INTO gifi (accno,description) VALUES ('2400', 'Forderungsverluste (�bliche H�he)');
-INSERT INTO gifi (accno,description) VALUES ('2401', 'Forderungsverluste, 7% USt (�bliche H�he)');
-INSERT INTO gifi (accno,description) VALUES ('2402', 'Ford.Verl. a. steuerfr. EU-Lief. (�bliche H�he)');
-INSERT INTO gifi (accno,description) VALUES ('2403', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 7% USt (�bl. H�he)');
-INSERT INTO gifi (accno,description) VALUES ('2404', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 15%+16%USt (�bl. H�he)');
-INSERT INTO gifi (accno,description) VALUES ('2405', 'Forderungsverluste, 15%+16% USt (�bliche H�he)');
-INSERT INTO gifi (accno,description) VALUES ('2406', 'Forderungsverluste, 16% USt (�bliche H�he)');
-INSERT INTO gifi (accno,description) VALUES ('2407', 'Forderungsverluste, 15% USt (�bliche H�he)');
-INSERT INTO gifi (accno,description) VALUES ('2408', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 16%USt (�bl. H�he)');
-INSERT INTO gifi (accno,description) VALUES ('2409', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 15%USt (�bl. H�he)');
-INSERT INTO gifi (accno,description) VALUES ('2430', 'Forderungsverlust un�blich hoch');
+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 Verlust�bernahme');
+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 Teilgewinnabf�hrungsvertr.');
-INSERT INTO gifi (accno,description) VALUES ('2495', 'Einst. in die Kapitalr�ckl. n. Vorschr. d. vereinf. Kap.Herabs.');
-INSERT INTO gifi (accno,description) VALUES ('2496', 'Einst. in die gesetzliche R�cklage');
-INSERT INTO gifi (accno,description) VALUES ('2497', 'Einst. in die satzungsm��ige R�cklage');
-INSERT INTO gifi (accno,description) VALUES ('2498', 'Einst. in die R�cklage f�r eigene Anteile');
-INSERT INTO gifi (accno,description) VALUES ('2499', 'Einst. in andere Gewinnr�cklagen');
-INSERT INTO gifi (accno,description) VALUES ('2500', 'Au�erordentliche Ertr�ge');
-INSERT INTO gifi (accno,description) VALUES ('2510', 'Betriebsfremde Ertr�ge (soweit nicht au�erordentlich)');
-INSERT INTO gifi (accno,description) VALUES ('2520', 'Periodenfremde Ertr�ge (soweit nicht au�erordentlich)');
-INSERT INTO gifi (accno,description) VALUES ('2600', 'Ertr�ge aus Beteiligungen');
-INSERT INTO gifi (accno,description) VALUES ('2617', 'Gewinne a.Ant. an nicht steuerbefr. inl�ndischen KG �9Nr.2aGewStG');
-INSERT INTO gifi (accno,description) VALUES ('2618', 'Gewinnanteile aus Mitunternehmerschaften �9 GewStG');
-INSERT INTO gifi (accno,description) VALUES ('2619', 'Ertr�ge aus Beteiligungen an verbundenen Unternehmen');
+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 �hnliche Ertr�ge');
-INSERT INTO gifi (accno,description) VALUES ('2657', 'Zinsertr�ge �233a AO betriebliche Steuern');
-INSERT INTO gifi (accno,description) VALUES ('2658', 'Zinsertr�ge �233a AO K�rperschaftsteuer / Verm�gensteuer');
-INSERT INTO gifi (accno,description) VALUES ('2659', 'Sonstige Zinsen u. �hnliche Ertr�ge aus verb. Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('2660', 'Ertr�ge aus Kursdifferenzen');
-INSERT INTO gifi (accno,description) VALUES ('2670', 'Diskontertr�ge');
-INSERT INTO gifi (accno,description) VALUES ('2679', 'Diskontertr�ge aus verbundenen Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('2680', 'Zins�hnliche Ertr�ge');
-INSERT INTO gifi (accno,description) VALUES ('2689', 'Zins�hnliche Ertr�ge aus verbundenen Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('2700', 'Sonstige Ertr�ge');
-INSERT INTO gifi (accno,description) VALUES ('2705', 'Sonstige Ertr�ge betrieblich und regelm��ig');
-INSERT INTO gifi (accno,description) VALUES ('2707', 'Sonstige Ertr�ge betriebsfremd und regelm��ig');
-INSERT INTO gifi (accno,description) VALUES ('2709', 'Sonstige Ertr�ge unregelm��ig');
-INSERT INTO gifi (accno,description) VALUES ('2710', 'Ertr�ge aus Zuschreibungen des Anlageverm�gens');
-INSERT INTO gifi (accno,description) VALUES ('2715', 'Ertr�ge aus Zuschreibungen des Umlaufverm�gens');
-INSERT INTO gifi (accno,description) VALUES ('2720', 'Ertr. a. Abgang v. Gegenst. d. Anlageverm�gens');
-INSERT INTO gifi (accno,description) VALUES ('2725', 'Ertr. a. Abgang v. Gegenst. d. Umlaufv.s (au�er Vorr�te)');
+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', 'Ertr�ge aus abgeschriebenen Forderungen');
-INSERT INTO gifi (accno,description) VALUES ('2735', 'Ertr�ge aus der Aufl�sung von R�ckstellungen');
-INSERT INTO gifi (accno,description) VALUES ('2739', 'Ertr�ge aus der Aufl�sung von Sonderpost. m. R�cklageant. (Ansparabschr.)');
-INSERT INTO gifi (accno,description) VALUES ('2740', 'Ertr. a. Aufl. v. Sonderp. m. R�ckl.Ant. (steuerfr. R�ckl.)');
-INSERT INTO gifi (accno,description) VALUES ('2741', 'Ertr. a. Aufl. v. Sonderp. m. R�ckl.Ant. (Sonderabschr.)');
-INSERT INTO gifi (accno,description) VALUES ('2742', 'Versicherungsentsch�digungen');
-INSERT INTO gifi (accno,description) VALUES ('2743', 'Investitionszusch�sse (steuerpflichtig)');
+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', 'Ertr�ge aus Kapitalherabsetzung');
-INSERT INTO gifi (accno,description) VALUES ('2750', 'Grundst�cksertr�ge');
+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', 'Ertr�ge aus Verlust�bernahme');
+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.Abf�hr.Vertr.');
-INSERT INTO gifi (accno,description) VALUES ('2795', 'Entnahmen aus der Kapitalr�cklage');
-INSERT INTO gifi (accno,description) VALUES ('2796', 'Entnahmen aus der gesetzlichen R�cklage');
-INSERT INTO gifi (accno,description) VALUES ('2797', 'Entnahmen aus satzungsgem��en R�cklagen');
-INSERT INTO gifi (accno,description) VALUES ('2798', 'Entnahmen aus der R�cklage f�r eigene Anteile');
-INSERT INTO gifi (accno,description) VALUES ('2799', 'Entnahmen aus anderen Gewinnr�cklagen');
+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', 'Vortr�ge auf neue Rechnung (GuV)');
-INSERT INTO gifi (accno,description) VALUES ('2870', 'Aussch�ttung');
+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 f�r unentgeltliche Mitarbeiter');
+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 ausl�ndischen Unternehmen (Nullregelung)');
+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');
@@ -635,15 +635,15 @@ 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', 'Nachl�sse');
-INSERT INTO gifi (accno,description) VALUES ('3710', 'Nachl�sse, 7% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3720', 'Nachl�sse, 15%+16% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3722', 'Nachl�sse, 16% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3723', 'Nachl�sse, 15% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3724', 'Nachl�sse aus ig. Erwerb, 7% VSt und 7% USt');
-INSERT INTO gifi (accno,description) VALUES ('3725', 'Nachl�sse aus ig. Erwerb, 15%+16% VSt und 15%+16% USt');
-INSERT INTO gifi (accno,description) VALUES ('3726', 'Nachl�sse aus ig. Erwerb, 16% VSt und 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('3727', 'Nachl�sse aus ig. Erwerb, 15% VSt und 15% Ust');
+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');
@@ -660,50 +660,50 @@ INSERT INTO gifi (accno,description) VALUES ('3792', 'Erhaltene Rabatte, 16% Vor
 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', 'Z�lle und Einfuhrabgaben');
+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', 'L�hne und Geh�lter');
-INSERT INTO gifi (accno,description) VALUES ('4110', 'L�hne');
-INSERT INTO gifi (accno,description) VALUES ('4120', 'Geh�lter');
-INSERT INTO gifi (accno,description) VALUES ('4124', 'Gesch�ftsf�hrergeh�lter der GmbH-Gesellschafter');
+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', 'Gesch�ftsf�hrergeh�lter');
-INSERT INTO gifi (accno,description) VALUES ('4128', 'Verg�tungen an angestellte Mitunternehmer �15 EStG');
+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. f�r Mitunternehmer �15 EStG');
-INSERT INTO gifi (accno,description) VALUES ('4138', 'Beitr�ge zur Berufsgenossenschaft');
+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. Bez�ge (z.B. Fahrtkostenzuschu�)');
-INSERT INTO gifi (accno,description) VALUES ('4150', 'Krankengeldzusch�sse');
+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 f�r die Altersversorgung');
-INSERT INTO gifi (accno,description) VALUES ('4167', 'Pauschale Lohnsteuer auf s. Bez�ge (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 f�r Unterst�tzung');
-INSERT INTO gifi (accno,description) VALUES ('4170', 'Verm�genswirksame Leistungen');
-INSERT INTO gifi (accno,description) VALUES ('4175', 'Fahrtkostenerstattung - Wohnung / Arbeitsst�tte');
+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', 'Aushilfsl�hne');
-INSERT INTO gifi (accno,description) VALUES ('4199', 'Lohnsteuer f�r Aushilfen');
+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 ber�cks. Miete �8 GewStG');
-INSERT INTO gifi (accno,description) VALUES ('4219', 'Verg�tung an Mitu. f. mietw. �berl. v. Wirtschaftsg. �15EStG');
+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 ber�cks. Pacht �8 GewStG');
-INSERT INTO gifi (accno,description) VALUES ('4229', 'Verg�tung an Mitu. f. pachtw. �berl. v. Wirtschaftsg.�15EStG');
+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 R�ume');
-INSERT INTO gifi (accno,description) VALUES ('4270', 'Abgaben f�r betrieblich genutzten Grundbesitz');
+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');
@@ -715,12 +715,12 @@ 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', 'Nettopr�mie f�r R�ckdeckung k�nftiger Versorgungsleistungen');
-INSERT INTO gifi (accno,description) VALUES ('4380', 'Beitr�ge');
+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 abzugsf�hige Versp�tungszuschl�ge und Zwangsgelder');
-INSERT INTO gifi (accno,description) VALUES ('4397', 'Steuerlich nicht abzugsf�hige Versp�tungszuschl�ge und Zwangsgelder');
-INSERT INTO gifi (accno,description) VALUES ('4400', 'Besondere Kosten (zur freien Verf�gung)');
+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');
@@ -732,19 +732,19 @@ 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 �ber DM 75,00');
-INSERT INTO gifi (accno,description) VALUES ('4638', 'Geschenke ausschlie�lich betrieblich genutzt');
-INSERT INTO gifi (accno,description) VALUES ('4640', 'Repr�sentationskosten');
+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 abzugsf�hige Bewirtungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4655', 'Nicht abzugsf�hige Betriebsausgaben');
+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- / �bern.Aufw.');
+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- / �bern.Aufw.');
+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');
@@ -754,59 +754,59 @@ 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 f�r Gew�hrleistungen');
+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. Gesch�ftsausst.');
+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 ber�cksicht. Mietleasing �8 GewStG');
+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 Gesch�ftsbetr.');
-INSERT INTO gifi (accno,description) VALUES ('4822', 'Abschr. a. immaterielle Verm�gensgegenst�nde');
-INSERT INTO gifi (accno,description) VALUES ('4824', 'Abschreibung auf den Gesch�fts- oder Firmenwert');
-INSERT INTO gifi (accno,description) VALUES ('4826', 'Au�erplanm. Abschr. a. immaterielle Verm�gensgegenst�nde');
+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', 'Au�erplanm. 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 Wirtschaftsg�ter');
-INSERT INTO gifi (accno,description) VALUES ('4860', 'Abschreibung auf aktivierte, geringwertige Wirtschaftsg�ter');
-INSERT INTO gifi (accno,description) VALUES ('4865', 'Au�erplanm��ige Abschr. a. aktivierte GWG');
+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 ('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 Umlaufverm�gens');
-INSERT INTO gifi (accno,description) VALUES ('4879', 'Vorwegn. k�nft. Wertschw. bei Wertpapieren des Umlaufv.');
-INSERT INTO gifi (accno,description) VALUES ('4880', 'Abschr. a. Umlaufv. ohne Wertpapiere (soweit un�bl. H�he)');
-INSERT INTO gifi (accno,description) VALUES ('4882', 'Abschr. a. Umlaufv. steuerrechtl. bedingt (un�bl. H�he)');
-INSERT INTO gifi (accno,description) VALUES ('4885', 'Vorwegn. k�nft. Wertschw. Uml.V. au�. Vorr./Wertp. d. Uml.V.');
-INSERT INTO gifi (accno,description) VALUES ('4886', 'Abschr. a. Uml.V. au�. Vorr./Wertp. d. Uml.V. (�bl. H�he)');
-INSERT INTO gifi (accno,description) VALUES ('4887', 'Abschr. a. Umlaufv., steuerrechtlich bedingt (�bl. H�he)');
-INSERT INTO gifi (accno,description) VALUES ('4890', 'Vorwegn. k�nftiger Wertschw. im Umlaufv. (un�bl. H�he)');
+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 regelm��ig');
+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', 'B�robedarf');
-INSERT INTO gifi (accno,description) VALUES ('4940', 'Zeitschriften, B�cher');
+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', 'Verg�tungen an freiberufliche Mitunternehmer �15 EStG');
+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', 'Buchf�hrungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4957', 'Abschlu�- und Pr�fungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4960', 'Mieten f�r Einrichtungen');
-INSERT INTO gifi (accno,description) VALUES ('4968', 'Gewerbest. zu ber�cks. Miete f. Einrichtungen �8 GewStG');
-INSERT INTO gifi (accno,description) VALUES ('4969', 'Aufwendungen f�r Abraum- und Abfallbeseitigung');
+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 Kleinger�te');
+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 f�r unentgeltliche Mitarbeiter');
+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');
@@ -814,128 +814,128 @@ 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 Ausf�hrung befindliche Bauauftr�ge');
-INSERT INTO gifi (accno,description) VALUES ('7095', 'In Arbeit befindliche Bauauftr�ge');
+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', 'Erl�se (zur freien Verf�gung)');
-INSERT INTO gifi (accno,description) VALUES ('8100', 'Steuerfreie Ums�tze o. VSt-Abzug �4 Nr.8 ff. UStG');
-INSERT INTO gifi (accno,description) VALUES ('8110', 'Sonstige steuerfreie o. VSt-Abzug Ums�tze Inland');
-INSERT INTO gifi (accno,description) VALUES ('8120', 'Steuerfreie Ums�tze 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 ('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 Ums�tze Offshore usw.');
-INSERT INTO gifi (accno,description) VALUES ('8150', 'Sonstige steuerfreie Ums�tze Ausland (�4,2-7)');
-INSERT INTO gifi (accno,description) VALUES ('8195', 'Erl�se aus Geldspielautomaten, 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8196', 'Erl�se aus Geldspielautomaten, 15%/16% USt');
-INSERT INTO gifi (accno,description) VALUES ('8197', 'Erl�se aus Geldspielautomaten, 15% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8200', 'Erl�se');
-INSERT INTO gifi (accno,description) VALUES ('8300', 'Erl�se,  7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8310', 'Erl�se a.i.Inland steuerpfl. EU-Lieferungen, 7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8315', 'Erl�se a.i.Inland steuerpfl. EU-Lieferungen, 15%/16% USt');
-INSERT INTO gifi (accno,description) VALUES ('8320', 'Erl�se a.i. anderen EU-Land steuerpfl. Lieferungen');
-INSERT INTO gifi (accno,description) VALUES ('8330', 'Erl�se a.i.Inland steuerpfl. EU-Lieferungen, 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8335', 'Erl�se a.i.Inland steuerpfl. EU-Lieferungen, 15% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8339', 'Erl�se a.i. and. EU-Land steuerpfl. sonst. Leist. (Nullreg.)');
-INSERT INTO gifi (accno,description) VALUES ('8340', 'Erl�se, 15% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8400', 'Erl�se, 15%/16% USt');
-INSERT INTO gifi (accno,description) VALUES ('8410', 'Erl�se, 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8500', 'Provisionserl�se');
-INSERT INTO gifi (accno,description) VALUES ('8504', 'Provisionserl�se steuerfrei (�4 Nr.8ff UStG)');
-INSERT INTO gifi (accno,description) VALUES ('8505', 'Provisionserl�se steuerfrei (�4 Nr.5 UStG)');
-INSERT INTO gifi (accno,description) VALUES ('8506', 'Provisionserl�se,  7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8507', 'Provisionserl�se, 15% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8508', 'Provisionserl�se, 15%/16% USt');
-INSERT INTO gifi (accno,description) VALUES ('8509', 'Provisionserl�se, 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8520', 'Erl�se Abfallverwertung');
-INSERT INTO gifi (accno,description) VALUES ('8540', 'Erl�se Leergut');
-INSERT INTO gifi (accno,description) VALUES ('8590', 'Verrechnete Sachbez�ge (keine Waren)');
-INSERT INTO gifi (accno,description) VALUES ('8591', 'Sachbez�ge,   7% USt (Waren)');
-INSERT INTO gifi (accno,description) VALUES ('8595', 'Sachbez�ge, 15%/16% USt (Waren)');
-INSERT INTO gifi (accno,description) VALUES ('8596', 'Sachbez�ge, 16% USt (Waren)');
-INSERT INTO gifi (accno,description) VALUES ('8597', 'Sachbez�ge, 15% USt (Waren)');
-INSERT INTO gifi (accno,description) VALUES ('8600', 'Sonstige Erl�se betrieblich und regelm��ig');
-INSERT INTO gifi (accno,description) VALUES ('8610', 'Verrechnete sonstige Sachbez�ge');
-INSERT INTO gifi (accno,description) VALUES ('8611', 'Verrechnete sonstige Sachbez�ge 15%/16% USt (z.B. Kfz. Gestellung)');
-INSERT INTO gifi (accno,description) VALUES ('8612', 'Verrechnete sonstige Sachbez�ge 16% USt (z.B. Kfz. Gestellung)');
-INSERT INTO gifi (accno,description) VALUES ('8613', 'Verrechnete sonstige Sachbez�ge 15% USt (z.B. Kfz. Gestellung)');
-INSERT INTO gifi (accno,description) VALUES ('8614', 'Verrechnete sonstige Sachbez�ge, ohne Umsatzsteuer');
-INSERT INTO gifi (accno,description) VALUES ('8625', 'Sonstige Erl�se betrieblich und regelm��ig, steuerfrei');
-INSERT INTO gifi (accno,description) VALUES ('8630', 'Sonstige Erl�se betrieblich und regelm��ig, 7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8640', 'Sonstige Erl�se betrieblich und regelm��ig, 15%/16% USt');
-INSERT INTO gifi (accno,description) VALUES ('8645', 'Sonstige Erl�se betrieblich und regelm��ig, 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8647', 'Sonstige Erl�se betrieblich und regelm��ig, 15% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8650', 'Erl�se Zinsen und Diskontspesen');
-INSERT INTO gifi (accno,description) VALUES ('8660', 'Erl�se Zinsen und Diskontspesen aus verbundenen Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('8700', 'Erl�sschm�lerungen');
-INSERT INTO gifi (accno,description) VALUES ('8705', 'Erl�sschm�lerungen aus steuerfreien Ums�tzen �4 Nr. 1a UStG');
-INSERT INTO gifi (accno,description) VALUES ('8710', 'Erl�sschm�lerungen,  7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8720', 'Erl�sschm�lerungen, 15%/16% USt');
-INSERT INTO gifi (accno,description) VALUES ('8722', 'Erl�sschm�lerungen, 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8723', 'Erl�sschm�lerungen, 15% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8724', 'Erl�sschm�lerungen aus steuerfreien innergm. Lieferungen');
-INSERT INTO gifi (accno,description) VALUES ('8725', 'Erl�sschm�l. a. im Inland steuerpfl. EU-Lieferungen, 7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8726', 'Erl�sschm�l. a. im Inland steuerpfl. EU-Lieferungen, 15%/16% USt');
-INSERT INTO gifi (accno,description) VALUES ('8727', 'Erl�sschm�l. a. im anderen EU-Land steuerpfl. Lief.');
-INSERT INTO gifi (accno,description) VALUES ('8728', 'Erl�sschm�l. a. im Inland steuerpfl. EU-Lieferungen, 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8729', 'Erl�sschm�l. a. im Inland steuerpfl. EU-Lieferungen, 15% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8730', 'Gew�hrte Skonti');
-INSERT INTO gifi (accno,description) VALUES ('8731', 'Gew�hrte Skonti,  7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8735', 'Gew�hrte Skonti, 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8736', 'Gew�hrte Skonti, 15% USt');
-INSERT INTO gifi (accno,description) VALUES ('8740', 'Gew�hrte Boni');
-INSERT INTO gifi (accno,description) VALUES ('8750', 'Gew�hrte Boni,  7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8760', 'Gew�hrte Boni, 15%/16% USt');
-INSERT INTO gifi (accno,description) VALUES ('8762', 'Gew�hrte Boni, 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8764', 'Gew�hrte Boni, 15% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8770', 'Gew�hrte Rabatte');
-INSERT INTO gifi (accno,description) VALUES ('8780', 'Gew�hrte Rabatte,  7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8790', 'Gew�hrte Rabatte, 15%/16% USt');
-INSERT INTO gifi (accno,description) VALUES ('8792', 'Gew�hrte Rabatte, 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8794', 'Gew�hrte Rabatte, 15% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8800', 'Erl�se aus Anlagenverk�ufen');
-INSERT INTO gifi (accno,description) VALUES ('8801', 'Erl�se aus Anlagenverk�ufen 15%/16% USt (bei Buchverlust)');
-INSERT INTO gifi (accno,description) VALUES ('8810', 'Erl�se aus Anlagenverk�ufen 16% USt (bei Buchverlust)');
-INSERT INTO gifi (accno,description) VALUES ('8815', 'Erl�se aus Anlagenverk�ufen 15% USt (bei Buchverlust)');
-INSERT INTO gifi (accno,description) VALUES ('8820', 'Erl�se aus Anlagenverk�ufen 15%/16% USt (bei Buchgewinn)');
-INSERT INTO gifi (accno,description) VALUES ('8829', 'Erl�se aus Anlagenverk�ufen (bei Buchgewinn)');
-INSERT INTO gifi (accno,description) VALUES ('8830', 'Erl�se aus Anlagenverk�ufen 16% USt (bei Buchgewinn)');
-INSERT INTO gifi (accno,description) VALUES ('8835', 'Erl�se aus Anlagenverk�ufen 15% USt (bei Buchgewinn)');
-INSERT INTO gifi (accno,description) VALUES ('8840', 'Ertr�ge aus Kursdifferenzen');
+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 Gegenst�nde ohne USt');
-INSERT INTO gifi (accno,description) VALUES ('8908', 'Entnahme von Gegenst�nde, 16% USt �1 Abs.1 Nr.2a UStG');
-INSERT INTO gifi (accno,description) VALUES ('8909', 'Entnahme von Gegenst�nde, 15% USt �1 Abs.1 Nr.2a UStG');
-INSERT INTO gifi (accno,description) VALUES ('8910', 'Entnahme von Gegenst�nde, 15%/16% USt �1 Abs.1 Nr.2a UStG');
-INSERT INTO gifi (accno,description) VALUES ('8915', 'Entnahme von Gegenst�nde, 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 Ums�tze');
-INSERT INTO gifi (accno,description) VALUES ('8955', 'Umsatzsteuerverg�tungen');
-INSERT INTO gifi (accno,description) VALUES ('8960', 'Bestandsver�nd. - unfertige Erzeugnisse');
-INSERT INTO gifi (accno,description) VALUES ('8970', 'Bestandsver�nd. - unfertige Leistungen');
-INSERT INTO gifi (accno,description) VALUES ('8975', 'Bestandsver�nd. - in Ausf�hrung befindliche Bauauftr�ge');
-INSERT INTO gifi (accno,description) VALUES ('8977', 'Bestandsver�nd. - in Arbeit befindliche Auftr�ge');
-INSERT INTO gifi (accno,description) VALUES ('8980', 'Bestandsver�nd. - fertige Erzeugnisse');
-INSERT INTO gifi (accno,description) VALUES ('8990', 'Bestandsver�nd. - andere aktivierte Eigenleistungen');
-INSERT INTO gifi (accno,description) VALUES ('9000', 'Saldenvortr�ge Sachkonten');
-INSERT INTO gifi (accno,description) VALUES ('9008', 'Saldenvortr�ge Debitoren');
-INSERT INTO gifi (accno,description) VALUES ('9009', 'Saldenvortr�ge Kreditoren');
+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');
@@ -954,130 +954,130 @@ 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', 'Besch�ftigte Personen');
+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', 'Verkaufskr�fte');
-INSERT INTO gifi (accno,description) VALUES ('9106', 'Gesch�ftsraum qm');
+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', 'Ver�nderungsrate positiv');
-INSERT INTO gifi (accno,description) VALUES ('9109', 'Ver�nderungsrate negativ');
+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 Gesch�ftsjahr');
+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 f�r statistische Mengeneinheiten Konten 91010-91190');
+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', 'Besch�ftigte Personen');
+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 L�hne');
+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', 'Baukostenzusch�sse');
+INSERT INTO gifi (accno,description) VALUES ('9230', 'Baukostenzuschüsse');
 INSERT INTO gifi (accno,description) VALUES ('9232', 'Investitionszulagen');
-INSERT INTO gifi (accno,description) VALUES ('9234', 'Investitionszusch�sse');
+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 Anlagenverk�ufen bei den sonstigen Verm�gensgegenst.');
+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 R�ckstellungen');
-INSERT INTO gifi (accno,description) VALUES ('9262', 'Mittelfristige R�ckstellungen');
-INSERT INTO gifi (accno,description) VALUES ('9264', 'Langfristige R�ckstellungen');
+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. �bertragung v. Wechseln');
-INSERT INTO gifi (accno,description) VALUES ('9272', 'Verb. a. d. Begebung u. �bertr. v. Wechseln gg. verb. U.');
-INSERT INTO gifi (accno,description) VALUES ('9273', 'Verb. a. B�rgsch., Wechsel- u. Scheckb�rgsch.');
-INSERT INTO gifi (accno,description) VALUES ('9274', 'Verb. a. B�rgsch., Wechsel- u. Scheckb�rgsch. gg. verb. U.');
-INSERT INTO gifi (accno,description) VALUES ('9275', 'Verb. aus Gew�hrleistungsvertr�gen');
-INSERT INTO gifi (accno,description) VALUES ('9276', 'Verb. aus Gew�hrleistungsvertr�gen gg. verbund. Untern.');
-INSERT INTO gifi (accno,description) VALUES ('9277', 'Haftung a. d. Best. von Sicherheiten f�r fremde Verbindl.');
+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 Leasingvertr�gen');
-INSERT INTO gifi (accno,description) VALUES ('9282', 'Verpflichtungen aus Miet- und Leasingvertr�gen 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. gr��er 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', 'Verm�gensvorteile �31 Abs.1 Nr. 3 DMBilG');
+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 R�ckstellungen �17 Abs.4 DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9440', 'Beteiligunsentwertungskonto �24 Abs.5 DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9445', 'Vorl�ufige Gewinnr�cklage �31 Abs.1 DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9446', 'Sonderr�cklage �7 Abs.6 Satz 2 DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9447', 'Sonderr�cklage �17 Abs.4 Satz 3 DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9448', 'Sonderr�cklage �24 Abs. 5 Satz 3 DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9449', 'Sonderr�cklage �27 Abs. 2 Satz 3 DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9450', 'R�ckst. f. Umweltbeeintr�chtigung �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 - Erh�hung 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 - Erh�hung 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. gr��er 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. gr��er 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. gr��er 5 J.');
-INSERT INTO gifi (accno,description) VALUES ('9476', 'Verb. aus R�ckzahlungsverpfl. 17 Abs.4a DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9477', 'Verb. a. R�ckzahlg.Verpfl. - Restl. b. 1 J. �17 A.4a DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9478', 'Verb. a. R�ckzahlg.Verpfl. - Restl. 1 b. 5 J. �17A.4a DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9479', 'Verb. a. R�ckzahlg.Verpfl. - Restl. gr. 5 J. �17 A.4a DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9480', 'Aufl�sung Kapitalentwertungskonto �28 A.2 Satz 4 DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9481', 'Entnahmen a. vorl�ufigen Gewinnr�cklagen �31 A.6 DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9482', 'Entnahmen a. Sonderr�ckl. zum Ausgleich von Verlusten');
+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', 'Ertr�ge aus der Aufl�sung von R�ckstellungen DMBilG');
-INSERT INTO gifi (accno,description) VALUES ('9500', 'Anteil f�r Konto 09000-09090');
-INSERT INTO gifi (accno,description) VALUES ('9510', 'Anteil f�r Konto 09100-09190');
-INSERT INTO gifi (accno,description) VALUES ('9520', 'Anteil f�r Konto 09200-09290');
-INSERT INTO gifi (accno,description) VALUES ('9530', 'Anteil f�r Konto 08300-08390');
-INSERT INTO gifi (accno,description) VALUES ('9540', 'Anteil f�r Konto 08100-08190');
-INSERT INTO gifi (accno,description) VALUES ('9570', 'Anteil f�r Konto 08700-08790');
-INSERT INTO gifi (accno,description) VALUES ('9580', 'Anteil f�r Konto 08800-08890');
-INSERT INTO gifi (accno,description) VALUES ('9590', 'Anteil f�r Konto 08900-08990');
+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', 'T�tigkeitsverg�tung (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', 'Gebrauchs�berlassung (Vollhafter)');
-INSERT INTO gifi (accno,description) VALUES ('9650', 'Sonstige Verg�tungen (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', 'T�tigkeitsverg�tung (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', 'Gebrauchs�berlassung (Teilhafter)');
-INSERT INTO gifi (accno,description) VALUES ('9750', 'Sonstige Verg�tungen (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 f�r passive Lohnveredelung');
+INSERT INTO gifi (accno,description) VALUES ('9890', 'Statistisches Konto für passive Lohnveredelung');
 INSERT INTO gifi (accno,description) VALUES ('9899', 'Gegenkonto zu 9890');
diff --git a/sql/Hungary-chart.sql b/sql/Hungary-chart.sql
index e4ac4a73..9cf16fbc 100755
--- a/sql/Hungary-chart.sql
+++ b/sql/Hungary-chart.sql
@@ -1,40 +1,40 @@
 --Hungarian chart of accounts 
--- Magyar f�k�nyvi sz�ml�k, amelyek csak p�ldak�nt szolg�lnak
+-- Magyar fõkönyvi számlák, amelyek csak példaként szolgálnak
 --
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1140','Irodai eszk�z�k','A','A','','114');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1199','Irodai eszk�z�k �CS','A','A','','119');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2610','�ruk ','A','A','IC','261');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3110','Vev�k','A','A','AR','311');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3111','K�lf�ldi vev�k','A','A','AR','311');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3810','P�nzt�r 1','A','A','AR_paid:AP_paid','381');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3811','P�nzt�r 2','A','A','AR_paid:AP_paid','381');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1140','Irodai eszközök','A','A','','114');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1199','Irodai eszközök ÉCS','A','A','','119');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2610','Áruk ','A','A','IC','261');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3110','Vevõk','A','A','AR','311');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3111','Külföldi vevõk','A','A','AR','311');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3810','Pénztár 1','A','A','AR_paid:AP_paid','381');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3811','Pénztár 2','A','A','AR_paid:AP_paid','381');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3840','Bank 1','A','A','AR_paid:AP_paid','384');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3841','Bank 2','A','A','AR_paid:AP_paid','384');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4540','Belf�ldi Sz�ll�t�k','A','L','AP','454');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4541','K�lf�ldi sz�ll�t�k','A','L','AP','454');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4660','Visszaig�nyelhet� �FA 25%','A','L','AP_tax:IC_taxpart:IC_taxservice','466');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4661','Visszaig�nyelhet� �FA 12%','A','L','AP_tax:IC_taxpart:IC_taxservice','466');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4662','Visszaig�nyelhet� �FA 5%','A','L','AP_tax:IC_taxpart:IC_taxservice','466');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4663','Visszaig�nyelhet� �FA ad�mentes','A','L','AP_tax:IC_taxpart:IC_taxservice','466');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4670','Fizetend� �FA 25%','A','L','AR_tax:IC_taxpart:IC_taxservice','467');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4671','Fizetend� �FA 15%','A','L','AR_tax:IC_taxpart:IC_taxservice','467');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4672','Fizetend� �FA 5%','A','L','AR_tax:IC_taxpart:IC_taxservice','467');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4673','Fizetend� �FA ad�mentes','A','L','AR_tax:IC_taxpart:IC_taxservice','467');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5200','B�rleti d�j','A','E','AP_amount','520');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4540','Belföldi Szállítók','A','L','AP','454');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4541','Külföldi szállítók','A','L','AP','454');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4660','Visszaigényelhetõ ÁFA 25%','A','L','AP_tax:IC_taxpart:IC_taxservice','466');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4661','Visszaigényelhetõ ÁFA 12%','A','L','AP_tax:IC_taxpart:IC_taxservice','466');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4662','Visszaigényelhetõ ÁFA 5%','A','L','AP_tax:IC_taxpart:IC_taxservice','466');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4663','Visszaigényelhetõ ÁFA adómentes','A','L','AP_tax:IC_taxpart:IC_taxservice','466');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4670','Fizetendõ ÁFA 25%','A','L','AR_tax:IC_taxpart:IC_taxservice','467');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4671','Fizetendõ ÁFA 15%','A','L','AR_tax:IC_taxpart:IC_taxservice','467');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4672','Fizetendõ ÁFA 5%','A','L','AR_tax:IC_taxpart:IC_taxservice','467');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4673','Fizetendõ ÁFA adómentes','A','L','AR_tax:IC_taxpart:IC_taxservice','467');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5200','Bérleti díj','A','E','AP_amount','520');
 INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5210','Telefon','A','E','AP_amount','521');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5990','K�lts�gek','A','E','IC_expense','599');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8140','Eladott �ruk beszerz�si �rt�ke','A','E','IC_cogs','814');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8700','�rfolyamvesztes�g','A','E','','870');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9110','Belf�ldi �rbev�tel','A','I','AR_amount:IC_sale:IC_income','911');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9111','K�lf�ldi �rbev�tel','A','I','AR_amount:IC_sale:IC_income','911');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9700','�rfolyamnyeres�g','A','I','','970');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1','BEFEKTETETT ESZK�Z�K','H','A','','1');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2','K�SZLETEK','H','A','','2');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3','K�VETEL�SEK','H','A','','3');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4','K�TELEZETTS�GEK','H','L','','4');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5','K�LTS�GEK','H','E','','5');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8','R�FORD�T�SOK','H','E','','8');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9','BEV�TELEK','H','I','','9');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5990','Költségek','A','E','IC_expense','599');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8140','Eladott áruk beszerzési értéke','A','E','IC_cogs','814');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8700','Árfolyamveszteség','A','E','','870');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9110','Belföldi árbevétel','A','I','AR_amount:IC_sale:IC_income','911');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9111','Külföldi árbevétel','A','I','AR_amount:IC_sale:IC_income','911');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9700','Árfolyamnyereség','A','I','','970');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1','BEFEKTETETT ESZKÖZÖK','H','A','','1');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2','KÉSZLETEK','H','A','','2');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3','KÖVETELÉSEK','H','A','','3');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4','KÖTELEZETTSÉGEK','H','L','','4');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5','KÖLTSÉGEK','H','E','','5');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8','RÁFORDÍTÁSOK','H','E','','8');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9','BEVÉTELEK','H','I','','9');
 --
 INSERT INTO tax (chart_id,rate,taxnumber) VALUES ((SELECT id FROM chart WHERE accno='4660'),'0.25','');
 INSERT INTO tax (chart_id,rate,taxnumber) VALUES ((SELECT id FROM chart WHERE accno='4661'),'0.15','');
diff --git a/sql/Hungary-gifi.sql b/sql/Hungary-gifi.sql
index a12d06fe..5338fb45 100755
--- a/sql/Hungary-gifi.sql
+++ b/sql/Hungary-gifi.sql
@@ -1,25 +1,25 @@
---Hungarian GIFI / Magyar gy�jt�k�dok -- amelyek csak p�ldak�nt szolg�lnak
-INSERT INTO gifi (accno,description) VALUES ('114','T�rgyi eszk�z�k');
-INSERT INTO gifi (accno,description) VALUES ('119','T�rgyi eszk�z�k �CS');
-INSERT INTO gifi (accno,description) VALUES ('261','�ruk');
-INSERT INTO gifi (accno,description) VALUES ('311','Vev�k');
-INSERT INTO gifi (accno,description) VALUES ('381','P�nzt�r');
+--Hungarian GIFI / Magyar gyûjtõkódok -- amelyek csak példaként szolgálnak
+INSERT INTO gifi (accno,description) VALUES ('114','Tárgyi eszközök');
+INSERT INTO gifi (accno,description) VALUES ('119','Tárgyi eszközök ÉCS');
+INSERT INTO gifi (accno,description) VALUES ('261','Áruk');
+INSERT INTO gifi (accno,description) VALUES ('311','Vevõk');
+INSERT INTO gifi (accno,description) VALUES ('381','Pénztár');
 INSERT INTO gifi (accno,description) VALUES ('384','Bank');
-INSERT INTO gifi (accno,description) VALUES ('454','Sz�ll�t�k');
-INSERT INTO gifi (accno,description) VALUES ('466','Visszaig�nyelhet� �FA');
-INSERT INTO gifi (accno,description) VALUES ('467','Fizetend� �FA');
-INSERT INTO gifi (accno,description) VALUES ('520','B�rleti d�j');
+INSERT INTO gifi (accno,description) VALUES ('454','Szállítók');
+INSERT INTO gifi (accno,description) VALUES ('466','Visszaigényelhetõ ÁFA');
+INSERT INTO gifi (accno,description) VALUES ('467','Fizetendõ ÁFA');
+INSERT INTO gifi (accno,description) VALUES ('520','Bérleti díj');
 INSERT INTO gifi (accno,description) VALUES ('521','Telefon');
-INSERT INTO gifi (accno,description) VALUES ('599','Egy�b k�lts�gek');
-INSERT INTO gifi (accno,description) VALUES ('814','EL�B�');
-INSERT INTO gifi (accno,description) VALUES ('870','�rfolyamvesztes�g');
-INSERT INTO gifi (accno,description) VALUES ('911','�rbev�tel');
-INSERT INTO gifi (accno,description) VALUES ('970','�rfolyamnyeres�g');
-INSERT INTO gifi (accno,description) VALUES ('1','BEFEKTETETT ESZK�Z�K');
-INSERT INTO gifi (accno,description) VALUES ('2','K�SZLETEK');
-INSERT INTO gifi (accno,description) VALUES ('3','K�VETEL�SEK');
-INSERT INTO gifi (accno,description) VALUES ('4','K�TELEZETTS�GEK');
-INSERT INTO gifi (accno,description) VALUES ('5','K�LTS�GEK');
-INSERT INTO gifi (accno,description) VALUES ('8','R�FORD�T�SOK');
-INSERT INTO gifi (accno,description) VALUES ('9','BEV�TELEK');
+INSERT INTO gifi (accno,description) VALUES ('599','Egyéb költségek');
+INSERT INTO gifi (accno,description) VALUES ('814','ELÁBÉ');
+INSERT INTO gifi (accno,description) VALUES ('870','Árfolyamveszteség');
+INSERT INTO gifi (accno,description) VALUES ('911','Árbevétel');
+INSERT INTO gifi (accno,description) VALUES ('970','Árfolyamnyereség');
+INSERT INTO gifi (accno,description) VALUES ('1','BEFEKTETETT ESZKÖZÖK');
+INSERT INTO gifi (accno,description) VALUES ('2','KÉSZLETEK');
+INSERT INTO gifi (accno,description) VALUES ('3','KÖVETELÉSEK');
+INSERT INTO gifi (accno,description) VALUES ('4','KÖTELEZETTSÉGEK');
+INSERT INTO gifi (accno,description) VALUES ('5','KÖLTSÉGEK');
+INSERT INTO gifi (accno,description) VALUES ('8','RÁFORDÍTÁSOK');
+INSERT INTO gifi (accno,description) VALUES ('9','BEVÉTELEK');
 --
diff --git a/sql/Italy_General-chart.sql b/sql/Italy_General-chart.sql
index 2238427f..434b5277 100755
--- a/sql/Italy_General-chart.sql
+++ b/sql/Italy_General-chart.sql
@@ -89,7 +89,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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 contabilit� separata','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','');
@@ -106,7 +106,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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 pubblicit�/propaganda','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');
@@ -149,8 +149,8 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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 societ�','A','','I','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041020','Spese pubblicit� e propaganda','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');
 --
diff --git a/sql/Italy_cc2424-chart.sql b/sql/Italy_cc2424-chart.sql
index dbb0c4b7..021bcc5f 100755
--- a/sql/Italy_cc2424-chart.sql
+++ b/sql/Italy_cc2424-chart.sql
@@ -16,7 +16,7 @@
 -- i problemi relativi alle sottoclassificazioni previste dal codice civile,
 -- che pero' non hanno un codice standard corrispondente.
 --
--- La codifica GIFI � contenuta in un file separato.
+-- 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,
diff --git a/sql/Latvia-chart.sql b/sql/Latvia-chart.sql
index ee92a688..58c4551c 100755
--- a/sql/Latvia-chart.sql
+++ b/sql/Latvia-chart.sql
@@ -3,248 +3,248 @@
 -- Sept. 14, 2003
 -- checked and edited Sept. 20, 2003, D. Simader
 --
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1','Ilgtermi�a ieguld�jumi','H','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2','Apgroz�mie l�dzek�i','H','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('11','Nemateri�lie ieguld�jumi','H','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('12','Pamatl�dzek�i','H','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1210','Zemes gabali, �kas, b�ves, ilggad�gie st�d�jumi un citi nekustam� �pa�uma objekti','A','A','IC','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1290','Pamatl�dzek�u nolietojums (pas�v�)','A','A','IC','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('13','Ilgtermi�a finansu ieguld�jumi','H','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('21','Kr�jumi','H','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2130','Gatav�s preces p�rdo�anai','A','A','IC','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2310','Nor��ini ar pirc�jiem un pas�t�t�jiem','A','L','AP','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('23','Nor��ini par pras�b�m (ar debitoriem)','H','I','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2350','Nor��ini ar citiem debitoriem','A','A','AR_amount','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('26','Naudas l�dzek�i','H','A','','');
+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 uz��muma dal�bniekiem un valdei','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1310','L�dzdal�ba meitas uz��mumu kapit�l�','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1340','Aizdevumi saist�tajiem uz��mumiem','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1350','P�r�jie v�rtspap�ri','A','A','','');
+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','Pa�u akcijas un da�as','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2210','Pieaugu�ie produkt�vie lopi','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3350','Stat�tos paredz�t�s rezerves','A','Q','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2220','Jaunlopi un s�kie dz�vnieki','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2320','Par pieg�d�m un pas�t�jumiem sa�emtie vekse�i','A','A','IC','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2140','Nepabeigtie pas�t�jumi','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2370','�stermi�a aizdevumi sabiedr�b�m dal�bniekiem un vad�bai','A','A','AP_paid','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1360','P�r�jie aizdevumi','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2120','Nepabeigtie ra�ojumi','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2330','Meitas uz��mumu par�di','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2340','Saist�to uz��mumu par�di','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2380','Nor��ini par pras�b�m pret person�lu un �stermi�a aizdevumi person�lam','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2410','N�kamo periodu izdevumi','A','A','','');
+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','V�rtspap�ri apgroz�mo l�dzek�u sast�v� un �stermi�a l�dzdal�ba kapit�los','H','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2510','Meitas  uz��muma akcijas un da�as ','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2520','Saist�to uz��muma akcijas un da�as ','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2530','Pa�u  uz��muma akcijas un da�as ','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2540','P�r�jie v�rtspap�ri un l�dzdal�ba kapit�los','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2640','Akredit�vi, �eki un �pa�u nor��ina  formu konti','A','A','AR_paid:AP_paid','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2650','Citi konti bank�s','A','A','AR_paid:AP_paid','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2670','P�r�jie naudas l�dzek�i','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3','Pa�u kapit�ls','H','Q','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3130','Ilgtermi�a ieguld�juma p�rv�rt��anas rezerve','A','Q','','');
+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','Priv�tkonti','H','Q','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3210','Priv�tiem nol�kiem iz�emtie l�dzek�i','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','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3310','Rezerves kapit�ls','A','Q','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3330','Citas likum� paredz�t�s  rezerves','A','Q','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3340','Rezerves pa�u akcij�m un da��m','A','Q','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3360','P�r�j�s rezerves','A','Q','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('34','Nesadal�t� pe��a vai nesegtie zaud�jumi','H','Q','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3410','P�rskata gada nesadal�t� pe��a','A','Q','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3420','Iepriek��jo gadu nesadal�t� pe��a','A','Q','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4','Uzkr�jumi','H','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4110','Uzkr�jumi pensij�m piel�dzin�t�m saist�b�m','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4310','Citi uzkr�jumi','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('41','Uzkr�jumi pensij�m piel�dzin�m�t�m saist�b�m','H','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('43','Citi uzkr�jumi','H','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('42','Uzkr�jumi paredzamiem nodok�iem','H','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('51','Nor��ini par aiz��mumiem','H','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5110','Aiz��mumi pret oblig�cij�m','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5120','Akcij�s p�rv��amie aiz��mumi','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5130','Aiz��mumi ar l�dzdal�bu pe���','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5140','Citi aiz��mumi','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5150','�stermi�a aiz��mumi  no kred�tiest�d�m','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5160','Ilgtermi�a aiz��mumi no kred�tiest�d�m','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5170','Aiz��mumi no kred�tiest�d�m bez nor�d�t� termi�a','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('52','Nor��ini par sa�emtajiem avansiem','H','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5210','Nor��ini par sa�emtiem avansiem','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('54','Maks�jamie vekse�i','H','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('53','Nor��ini par pieg�d�t�jiem un darbuz��m�jiem','H','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5310','Nor��ini par pieg�d�t�jiem un darbuz��m�jiem','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5410','Nor��ini par pa�u izdotajiem vekse�iem','A','L','AP_paid','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5510','Nor��ini par par�diem meitas uz��mumiem','A','L','AP_paid','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5540','Nor��ini par par�diem citiem uz��mumiem un dal�bniekiem','A','L','AP_paid','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5550','Nor��ini par par�diem person�lam','A','L','AP_paid','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5520','Nor��ini par par�diem saist�tiem uz��mumiem','A','L','AP_paid','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5530','Nor��ini par par�diem uz��mumiem, ar kuriem ir l�gums par l�dzdal�bu','A','L','AP_paid','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('57','Nor��ini par nodok�iem','H','L','AP_amount','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('58','Nor��ini par  dividend�m','H','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('61','Ie��mumi no p�rdo�anas, kas apliekami ar nodok�iem visp�r�j� k�rt�b�','H','I','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('62','Ie��mumi no p�rdo�anas, kas cit�di  apliekami ar nodok�iem','H','I','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6220','Ar �pa�iem nodok�iem apliekamie p�rdo�anas ie��mumi','A','I','AR_amount:IC_income','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('63','Komisijas, starpniec�bas un citi ie��mumi','H','I','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6310','Komisijas un starpniec�bas ie��mumi','A','I','IC_income','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6320','Ie��mumi no atkritumu p�rstr�des un realiz�cijas','A','I','AR_amount:IC_income','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6330','Ie��mumi no taras realiz�cijas','A','I','AR_amount:IC_income','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6340','Ar nodok�iem neapliekamie apgroz�jumi','A','I','AR_amount:IC_income','');
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-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2390','P�rmaks�tie nodok�i, iepriek� samaks�tie nodok�i','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4210','Uzkr�jumi paredzamiem nodok�iem','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5720','Nor��ini par citiem nodok�iem, nodev�m un maks�jumiem bud�etam','A','L','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7310','Soci�lais nodoklis','A','E','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8710','Pe��as izlietojums','A','E','','');
+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 saimniecisk�s darb�bas izmaks�s neiek�aujamie nodok�i','A','E','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8820','Nodoklis par dabas resursu izmanto�anu no pe��as  maks�jam� da��','A','E','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8810','Nodoklis no pe��as','A','E','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1330','L�dzdal�bas saist�to uz��mumu kapit�l�','A','A','','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2354','PVN samaks�ts 18%','A','E','AP_tax:IC_taxpart:IC_taxservice','');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2352','PVN ie�emtais 18%','A','L','AR_tax:IC_taxpart:IC_taxservice','');
+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','');
diff --git a/sql/Norwegian_Default-chart.sql b/sql/Norwegian_Default-chart.sql
index b4850303..162f052b 100755
--- a/sql/Norwegian_Default-chart.sql
+++ b/sql/Norwegian_Default-chart.sql
@@ -18,41 +18,41 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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 utf�relse', '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', 'Verkt�y mv.', '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 p� eiere, styremedlemmer mv.', 'A','', 'A', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1380', 'Fordringer p� ansatte', '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', 'R�varer og innkj�pte halvfabrikata', 'A','', 'A', 'IC');
+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', 'Innkj�pte varer for videresalg', 'A','', 'A', 'IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1480', 'Forskuddsbetaling til leverand�rer', 'A','', 'A', '');
+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 p� 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 l�nn', 'A','', 'A', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1750', 'P�l�pte leieinntekter', 'A','', 'A', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1760', 'P�l�pte renteinntekter', 'A','', 'A', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1780', 'Krav p� innbetaling av selskapskapital', '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', '');
@@ -83,53 +83,53 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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 l�n', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210', 'Obligsjonsl�n', 'A','', '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', 'Pantel�n', '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 valutal�n', '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 l�n', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320', 'Sertifikatl�n', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2340', 'Andre valutal�n', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2360', 'Byggel�n', 'A','', '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', 'Leverand�rgjeld', 'A','', 'L', 'AP');
+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', 'P�leggstrekk', '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', 'Utg�ende 24% mva', 'A','', 'L', 'AR_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2715', 'Utg�ende 12% mva', 'A','', 'L', 'AR_tax:IC_taxpart:IC_taxservice');
+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', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2720', 'Inng�ende 24% mva', 'A','', 'L', 'AP_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2725', 'Inng�ende 12% mva', 'A','', 'L', 'AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2720', 'Inngående 24% mva', 'A','', 'L', 'AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2725', 'Inngående 12% mva', 'A','', 'L', 'AP_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2745', 'Grunnlag 1 tjenester utlandet', 'A','', 'L', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2746', 'Grunnlag 2 tjenester utlandet', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2750', 'Oppgj�rskonto merverdiavgift', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2770', 'P�l�pt arbeidsgiveravgift', 'A','', 'L', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2750', 'Oppgjørskonto merverdiavgift', 'A','', 'L', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2770', 'Påløpt arbeidsgiveravgift', 'A','', 'L', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2780', 'Skyldig arbeidsgiveravgift', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2781', 'Arb.giv.avg. p�l. feriep.', 'A','', 'L', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2781', 'Arb.giv.avg. pål. feriep.', 'A','', 'L', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2800', 'Avsatt utbytte', 'A','', 'L', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2900', 'Forskudd fra kunder', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2910', 'Skyldig l�nn', 'A','', 'L', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2910', 'Skyldig lønn', 'A','', 'L', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2920', 'Skyldig feriepenger', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2930', 'Gjeld til ansatte og aksjon�rer', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2950', 'P�l�pte renter', 'A','', 'L', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2960', 'P�l�pte kostn. og forskuddsbet. inskudd', 'A','', 'L', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2930', 'Gjeld til ansatte og aksjonærer', 'A','', 'L', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2950', 'Påløpte renter', 'A','', 'L', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2960', 'Påløpte kostn. og forskuddsbet. inskudd', 'A','', 'L', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3', 'Salgs- og driftsinntekter', 'H', '', 'I', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3010', 'Salgsinntekter, 24% mva', 'A','', 'I', 'AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3019', 'Frakt', 'A','', 'I', 'IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3020', 'Salgsinntekter, 12% mva', 'A','', 'I', 'AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3060', 'Uttak av varer', 'A','', 'I', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3080', 'Rabatter og andre salgsinntektsreduksjon', 'A','', 'I', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3099', 'Milj�avgift', 'A','', 'I', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3099', 'Miljøavgift', 'A','', 'I', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3110', 'Salgsinntekter, avgiftsfrie', 'A','', 'I', 'AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3160', 'Uttak av varer', 'A','', 'I', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3180', 'Rabatter og andre salgsinntektsreduksjon', 'A','', 'I', '');
@@ -145,28 +145,28 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3800', 'Gevinst ved avgang av anleggsmidler', 'A','', 'I', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3900', 'Andre driftsrelaterte inntekter', 'A','', 'I', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4', 'Varekostnad', 'H', '', 'I', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('40', 'R�varer og halvfabrikata', 'H', '', 'I', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4010', 'Innkj�p varer, avgiftspliktig 24% mva', 'A','', 'E', 'AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020', 'Innkj�p varer, avgiftspliktig 12% mva', 'A','', 'E', 'AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4060', 'Innkj�psprisreduksjoner', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('40', 'Råvarer og halvfabrikata', 'H', '', 'I', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4010', 'Innkjøp varer, avgiftspliktig 24% mva', 'A','', 'E', 'AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020', 'Innkjøp varer, avgiftspliktig 12% mva', 'A','', 'E', 'AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4060', 'Innkjøpsprisreduksjoner', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4070', 'Frakt, toll og spedisjon', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4090', 'Beholdningsendring', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4110', 'Innkj�p varer, avgiftsfritt', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4110', 'Innkjøp varer, avgiftsfritt', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4160', 'Frakt, toll og spedisjon', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4170', 'Frakt, toll og spedisjon, avgiftsfritt', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4180', 'Innkj�psprisreduksjoner', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4180', 'Innkjøpsprisreduksjoner', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4190', 'Beholdningsendring', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('43', 'Varer for videresalg', 'H', '', 'I', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4310', 'Innkj�p av varer for videresalg, 24% mva', 'A','', 'E', 'AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320', 'Innkj�p av varer for videresalg, 12% mva', 'A','', 'E', 'AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4360', 'Frakt, toll m.m. vedr. innkj�p av varer for videresalg', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4370', 'Rabatter m.m. vedr. innkj�p av varer for videresalg', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4310', 'Innkjøp av varer for videresalg, 24% mva', 'A','', 'E', 'AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320', 'Innkjøp av varer for videresalg, 12% mva', 'A','', 'E', 'AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4360', 'Frakt, toll m.m. vedr. innkjøp av varer for videresalg', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4370', 'Rabatter m.m. vedr. innkjøp av varer for videresalg', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4380', 'Varekostnad', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4390', 'Beholdningsendring varer for videresalg', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5', 'L�nnskostnader', 'H', '', 'I', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010', 'Faste l�nninger', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090', 'Periodiseringskonto l�nn', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5190', 'P�l�pne feriepenger', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5', 'Lønnskostnader', 'H', '', 'I', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010', 'Faste lønninger', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090', 'Periodiseringskonto lønn', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5190', 'Påløpne feriepenger', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5210', 'Fri bil', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5220', 'Fri telefon', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5230', 'Fri avis', 'A','', 'E', '');
@@ -177,10 +177,10 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5291', 'Motkonto for gruppe 52', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5330', 'Godtgj. til styre- og bedriftsforsamling', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410', 'Arbeidsgiveravgift', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5411', 'Arb.giv.avg. p�l. feriep.', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5411', 'Arb.giv.avg. pål. feriep.', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420', 'Innberetningspliktige pensjonskostnader', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430', 'Premie pensjonsordning', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5500', 'Andre kostnadsgodtgj�relser', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5500', 'Andre kostnadsgodtgjørelser', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5510', 'Overtidsmat etter regning', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5520', 'Kantinekostnader', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800', 'Refusjon av sykepenger', 'A','', 'E', '');
@@ -190,9 +190,9 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5950', 'Personalforsikring', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5960', 'Gaver til ansatte', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6', 'Andre driftskostnader, av- og nedskrivninger', 'H', '', 'I', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000', 'Avskrivning p� bygn. & annen fast eiend.', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6010', 'Avskrivning p� transportmidler, maskiner', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6020', 'Avskrivning p� immaterielle eiendeler', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000', 'Avskrivning på bygn. & annen fast eiend.', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6010', 'Avskrivning på transportmidler, maskiner', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6020', 'Avskrivning på immaterielle eiendeler', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6050', 'Nedskr. varige driftsmidl. & imat. eiend', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6100', 'Frakter, transportkostnader og forsikring', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6110', 'Toll og spedisjonskostnader ved forsend', 'A','', 'E', '');
@@ -201,7 +201,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6260', 'Vann', 'A','', 'E', 'AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('63', 'Kostnader. vedr. lokaler', 'H', '', 'I', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6300', 'Leie lokaler', 'A','', 'E', 'AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320', 'Renovasjon, vann, avl�p mv.', 'A','', 'E', 'AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320', 'Renovasjon, vann, avløp mv.', 'A','', 'E', 'AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6340', 'Lys, varme', 'A','', 'E', 'AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6360', 'Renhold', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64', 'Leie av maskiner, inventar o.l.', 'H', '', 'I', '');
@@ -210,23 +210,23 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6540', 'Inventar', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6550', 'Driftsmaterialer', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6560', 'Rekvisita', 'A','', 'E', 'AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6570', 'Arbeidskl�r og verneutstyr', 'A','', 'E', 'AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6570', 'Arbeidsklær og verneutstyr', 'A','', 'E', 'AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6600', 'Reparasjoner og vedlikehold bygninger', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6620', 'Reparasjoner og vedlikehold utstyr', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6700', 'Revisjonshonorar', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6720', 'Honorar for �konomisk & juridisk bistand', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6750', 'Honorar regnskapsf�rer', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6720', 'Honorar for økonomisk & juridisk bistand', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6750', 'Honorar regnskapsfører', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6800', 'Kontorrekvisita', 'A','', 'E', 'AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6820', 'Trykksaker', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6840', 'Aviser, tidsskrifter, b�ker mv.', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6860', 'M�ter, kurs, oppdatering mv.', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6840', 'Aviser, tidsskrifter, bøker mv.', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6860', 'Møter, kurs, oppdatering mv.', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6900', 'Telefon', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6940', 'Porto', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7000', 'Drivstoff', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7020', 'Vedlikehold', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040', 'Forsikringer', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7100', 'Bilgodtgj�relse, oppgavepliktig', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7105', '�reavrunding', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7100', 'Bilgodtgjørelse, oppgavepliktig', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7105', 'Øreavrunding', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7130', 'Reisekostnader, oppgavepliktige', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7140', 'Reisekostnader, ikke oppgavepliktig', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7150', 'Diettkostnader, oppgaveplikig', 'A','', 'E', '');
@@ -241,32 +241,32 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7500', 'Forsikringspremier', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7550', 'Garanti- og servicekostnader', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7600', 'Lisenesavgifter og royalties', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7700', 'Styre- og bedriftsforsamlingsm�ter', 'A','', 'E', '');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7700', 'Styre- og bedriftsforsamlingsmøter', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7710', 'Generalforsamling', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7730', 'Kostnader ved egne aksjer', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7750', 'Eiendoms- og festeavgift', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7770', 'Bank og kortgebyrer', 'A','', 'E', '');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7800', 'Tap ved avgang anleggsmidler', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7820', 'Innkommet p� tidligere nedskrevne fordri', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7830', 'Tap p� fordringer', 'A','', 'E', '');
+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 p� kontrakter', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7900', 'Beholdningsendring anlegg under utf�rels', '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 p� investeringer i datterselskap', 'A','', 'E', '');
+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. oml�ps.', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110', 'Nedskrivn. av andre finansielle oml�ps.', '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. leverand�r', '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', '');
@@ -274,17 +274,17 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 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', '�rsresultat', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8900', 'Overf�ringer fond for vurderingsforskjel', 'A','', '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 p� grunnfondsbevis', 'A','', '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', 'Overf�ringer felleseid andelskapital for', 'A','', 'E', '');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8940', 'Aksjon�rbidrag', 'A','', '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', 'Overf�ringer annen egenkapital', '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', '');
 --
diff --git a/sql/Paraguay-chart.sql b/sql/Paraguay-chart.sql
index 67010e82..0ffb9d37 100755
--- a/sql/Paraguay-chart.sql
+++ b/sql/Paraguay-chart.sql
@@ -17,16 +17,16 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VA
 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','T�tulos y acciones','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.02','T�tulos p�blicos','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.03','Dep�sito a plazo fijo','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.04','Previsi�n fluctuaciones y desvalorizaciones (regularizadora)','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.130','CR�DITOS','H','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.131','Cr�ditos por ventas','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.132','Otros cr�ditos','A','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','Mercader�as de reventa','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.142','Mercader�as en proceso de producci�n','A','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','','');
@@ -36,120 +36,120 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VA
 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','T�tulos p�blicos','A','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','Previsi�n fluctuaciones y desvalorzaciones','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.220','CR�DITOS','H','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.221','Cr�ditos por ventas','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.222','Otros cr�ditos','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, �TILES Y ENSERES','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 - Reval�o','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','�TILES Y ENSERES','H','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.01','�tiles y enseres - Costo de origen','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.02','�tiles y enseres - Mejoras','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.03','�tiles y enseres - Reval�o','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.04','�tiles y enseres - (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 - Reval�o','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 - Reval�o','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 INFORM�TICOS','H','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.01','Equipos inform�ticos - Costo de origen','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.02','Equipos inform�ticos - Mejoras','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.03','Equipos inform�ticos - Reval�o','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.04','Equipos inform�ticos - (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 - Reval�o','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 - Reval�o','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 - Reval�o','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 A�REO','H','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 - Reval�o','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 - Reval�o','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 MAR�TIMO Y FLUVIAL','H','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 - Reval�o','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 DEM�S BIENES','H','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.01','Canoas, botes y dem�s bienes - Costo de origen','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.02','Canoas, botes y dem�s bienes - Mejoras','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.03','Canoas, botes y dem�s bienes - Reval�o','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.04','Canoas, botes y dem�s bienes - (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 - Reval�o','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','V�AS Y DEM�S BIENES','H','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.01','V�as y dem�s bienes - Costo de origen','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.02','V�as y dem�s bienes - Mejoras','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.03','V�as y dem�s bienes - Reval�o','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.04','V�as y dem�s bienes - (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 - Reval�o','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 - Reval�o','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 - Reval�o','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 - Reval�o','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 invenci�n','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.395','Gastos de constituci�n y organizaci�n','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.396','Gastos de reorganizaci�n','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.397','Gastos de proyectos de inversi�n','A','A','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.398','Gastos de desarrollo e investigaci�n','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','','');
@@ -165,21 +165,21 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VA
 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','Previsici�n para indemnizaci�n por despidos','A','L','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.222','Previsici�n para indemnizaci�n por accidente','A','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 reval�o','A','Q','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.230','Prima de emisi�n','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 mercadr�as','A','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','','');
@@ -198,8 +198,8 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VA
 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 MERCADER�AS VENDIDAS','H','E','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110.01','Costo de ventas secci�n 1','A','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','','');
@@ -209,28 +209,28 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VA
 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 exportaci�n','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 ADMINISTRACI�N','H','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','Depreciaci�n bienes de uso','A','E','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.04','Depreciaci�n bienes intangibles','A','E','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.05','Bonificaci�n familiar','A','E','','');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.06','Cr�ditos incobrables','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, tel�fono y agua','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 �tiles e impresos','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','Remuneraci�n personal superior','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 representaci�n','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 administraci�n','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','','');
@@ -238,10 +238,10 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VA
 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','P�rdidas en ventas bienes de uso','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','P�rdidas en ventas bienes de uso','A','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','','');
diff --git a/sql/Paraguay-gifi.sql b/sql/Paraguay-gifi.sql
index cebf787f..9c95dcd4 100755
--- a/sql/Paraguay-gifi.sql
+++ b/sql/Paraguay-gifi.sql
@@ -10,41 +10,41 @@ 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','CR�DITOS');
+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: Previsi�n para incobrables');
+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 Cr�ditos');
-INSERT INTO gifi (accno,description) VALUES ('1-01-03-20','Menos: Previsi�n para Incobrables');
+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','Mercader�as - Productos Terminados');
+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: Previsi�n por Obsolencia');
+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','CR�DITOS');
+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','Cr�ditos en Gesti�n de Cobro');
+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 operaci�n');
-INSERT INTO gifi (accno,description) VALUES ('1-02-10-02','Depreciaci�n acumulada');
-INSERT INTO gifi (accno,description) VALUES ('1-02-10-03','Bienes fuera de operaci�n');
+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','Amortizaci�n Acumulada');
+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');
@@ -52,10 +52,10 @@ 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','PR�STAMOS FINANCIEROS');
+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','Porci�n circulante de pr�stamos a largo plazo');
+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');
@@ -65,16 +65,16 @@ INSERT INTO gifi (accno,description) VALUES ('2-01-10-04','Para pago de planes d
 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','Pr�stamos de Terceros');
+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','PR�STAMOS FINANCIEROS');
-INSERT INTO gifi (accno,description) VALUES ('2-02-01-01','Pr�stamos en Bancos');
+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','Previsi�n para indemnizaci�n');
+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');
@@ -84,25 +84,25 @@ 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 reval�o');
+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 P�blico');
+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','M�s otros ingresos');
+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 Mercader�as (productos o servicios vendidos');
+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 administraci�n');
+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','P�rdidas');
-INSERT INTO gifi (accno,description) VALUES ('5-10','M�s: (o menos) efectos de los precios cambiantes');
-INSERT INTO gifi (accno,description) VALUES ('5-20','M�s: (o menos) ajuste de ejercicios anteriores');
+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');
diff --git a/sql/Poland-chart.sql b/sql/Poland-chart.sql
index 8994b0c6..0688f5f5 100755
--- a/sql/Poland-chart.sql
+++ b/sql/Poland-chart.sql
@@ -1,328 +1,328 @@
 -- Chart of Account for Poland
 -- From: Peter Dabrowski <meritage@mail.com>
 -- Sun, 23 March 2003
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('000000000','Aktywa Trwa�e','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001000000','�rodki Trwa�e','A','','A','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001010000','Grunty w�asne i prawa wieczystego u�ytkowania grunt�w','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001020000','Budynki, locale i obiekty in�ynierii l�dowej i wodnej','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001030000','Urz�dzenia techniczne i maszyny','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001040000','�rodki transportu','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001050000','Inne �rodki trwa�e','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002000000','Warto�ci niematerialne i prawne','A','','A','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002010000','Koszty zako�czonych prac rozwojowych','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002020000','Nabyta warto�� firmy','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002080000','Inne warto�ci niematerialne i prawne','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002090000','Zaliczki na warto�ci niematerialne i prawne','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003000000','D�ugoterminowe aktywa finansowe','A','','A','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010000','W jednostkach powi�zanych','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010100','Udzia�y lub akcje','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010200','Inne papiery warto�ciowe','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('000000000','Aktywa Trwa³e','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001000000','¦rodki Trwa³e','A','','A','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001010000','Grunty w³asne i prawa wieczystego u¿ytkowania gruntów','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001020000','Budynki, locale i obiekty in¿ynierii l±dowej i wodnej','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001030000','Urz±dzenia techniczne i maszyny','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001040000','¦rodki transportu','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001050000','Inne ¶rodki trwa³e','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002000000','Warto¶ci niematerialne i prawne','A','','A','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002010000','Koszty zakoñczonych prac rozwojowych','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002020000','Nabyta warto¶æ firmy','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002080000','Inne warto¶ci niematerialne i prawne','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002090000','Zaliczki na warto¶ci niematerialne i prawne','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003000000','D³ugoterminowe aktywa finansowe','A','','A','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010000','W jednostkach powi±zanych','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010100','Udzia³y lub akcje','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010200','Inne papiery warto¶ciowe','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010300','Udzielone porzyczki','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010400','Inne d�ugoterminowe aktywa finansowe','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020000','W pozosta�ych jednostkach','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020100','Udzia�y lub akcje','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020200','Inne papiery warto�ciowe','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020300','Udzielone po�yczki','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020400','Inne d�ugoterminowe aktywa finansowe','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003090000','Inne investycje d�ugoterminowe','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003090100','Inne rodzaje d�ugoterminowych aktyw�w finansowych','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004000000','Investycje w nieruchomo�ci i prawa','A','','A','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004010000','Nieruchomo�ci','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004020000','Warto�ci niematerialne i prawne','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005000000','D�ugoterminowe rozliczenia mi�dzyokresowe','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005010000','Aktywa z tytu�u odroczonego podatku dochodowego','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005020000','Inne rozliczenia mi�dzyokresowe','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006000000','Nale�no�ci d�ugoterminowe','A','','A','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006010000','Od jednostek powi�zanych','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006020000','Od pozosta�ych jednostek','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007000000','Odpisy umorzeniowe �rodk�w trwa�ych oraz warto�ci niematerialnych i prawnych','A','','A','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007010000','Odpisy umorzeniowe warto�ci grunt�w i prawa wieczystego u�ytkowania grunt�w','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007020000','Odpisy umorzeniowe budynk�w, lokali i obiekt�w in�ynierii l�dowej i wodnej','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007030000','Odpisy umorzeniowe urz�dze� technicznych i maszyn','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007040000','Odpisy umorzeniowe �rodk�w transportu','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007050000','Odpisy umorzeniowe ulepsze� obcych �rodk�w trwa�ych','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007090000','Odpisy umorzeniowe innych �rodk�w trwa�ych','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008000000','�rodki trwa�e w budowie','A','','A','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008010000','Inwestycje budowy �rodka trwa�ego','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008020000','Ulepszenia �rodka trwa�ego','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008030000','Nak�ady na budow� �rodka trwa�ego','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008040000','Zaliczki na �rodki trwa�e w budowie','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008050000','Ulepszenia obcych �rodk�w trwa�ych','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009000000','Odpisy aktualizuj�ce d�ugoterminowe aktywa finansowe','A','','A','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009010000','Odpisy aktualizuj�ce udzia�y i akcje w obcych jednostkach','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009020000','Odpisy aktualizuj�ce lokaty','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009030000','Odpisy aktualizuj�ce udzielone porzyczki d�ugoterminowe','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009090000','Odpisy aktualizuj�ce inne rodzaje d�ugoterminowych aktyw�w finansowych','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('100000000','�rodki pieni�ne, rachunki bankowe oraz inne kr�tkoterminowe aktywa finansowe','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110000000','�rodki pieni�ne w kasie','A','','A','AR:AP');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010220','Zobowi±zania z tytu³u rozliczeñ VAT','A','','L','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010400','Inne zobowi�zania','A','','L','AP_amount');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020400','Nale¿no¶ci dochodzone na drodze s±dowej','A','','L','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020500','Inne nale¿no¶ci','A','','L','AR_amount');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010000','Zobowi±zania wobec jednostek powiazanych','A','','L','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010100','Zobowi±zania z tytu³u dostaw i us³ug','A','','L','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010200','Zobowi±zania o okresie wymagalno¶ci do 12 miesiêcy','A','','L','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010300','Zobowi±zania o okresie wymagalno¶ci powy¿ej 12 miesiêcy','A','','L','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010400','Inne zobowi±zania','A','','L','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020000','Zobowi±zania wobec pozosta³ych jednostek','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020100','Kredyty i po¿yczki','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020200','Zobowi±zania z tytu³u emisji d³u¿nych papierów warto¶ciowych','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020300','Inne zobowi±zania finasowe','A','','L','AP_Amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020400','Zobowiazania z tytu³u dostaw i us³ug','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020500','Zobowi±zania o okresie wymagalno¶ci do 12 miesiêcy ','A','','L','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020600','Zobowi±zania o okresie wymagalno¶ci powy¿ej 12 miesiêy','A','','L','AP_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('441000000','�wiadczenia na rzecz pracownik�w','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440040000','Wynagrodzenia za pracê','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('441000000','¦wiadczenia na rzecz pracowników','A','','E','AP_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449020000','Przypadaj�ce na przysz�e okresy','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('443000000','Pozosta³e','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449000000','Rozliczenie kosztów','A','','E','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449010000','Nie podlegaj±ce rozliczeniu w czasie','A','','E','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550010000','Rozliczone koszta dzia�alno�ci','A','','E','AP_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552010000','Koszty utrzymania punkt�w sprzeda�y detalicznej','A','','E','AP_amount');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Koszty wed³ug typów dzia³alno¶ci i ich rozliczenie','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550000000','Koszty dzia³alno¶ci podstawowej-produkcyjnej','A','','E','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550010000','Rozliczone koszta dzia³alno¶ci','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550020000','Koszty nie zakoñczonych d³ugotrwa³ych us³ug','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550030000','Straty zwi±zane z wykonaniem d³ugotrwa³ych us³ug','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552000000','Koszty dzia³alno¶ci podstawowej-handlowej','A','','E','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552010000','Koszty utrzymania punktów sprzeda¼y detalicznej','A','','E','AP_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552030000','Koszty sprzeda�y wyrob�w','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552030000','Koszty sprzeda¿y wyrobów','A','','E','AP_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552050000','Op�aty celne','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553000000','Koszty dzia�alno�ci pomocniczej','A','','E','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553010000','�wiadczenia us�ug transportowych','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555000000','Koszty zarz�du','A','','E','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555010000','Koszty zarz�dzania jednostk�','A','','E','AP_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','P�produkty i produkty w toku','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552050000','Op³aty celne','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553000000','Koszty dzia³alno¶ci pomocniczej','A','','E','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553010000','¦wiadczenia us³ug transportowych','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555000000','Koszty zarz±du','A','','E','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555010000','Koszty zarz±dzania jednostk±','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555020000','¦wiadczenia us³ug na potrzeby reprezentacji i reklamy','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('558000000','Rozliczenie kosztów dzia³alno¶ci','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('600000000','Produkty i rozliczenia miêdzyokresowe','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','Pó³produkty i produkty w toku','A','','A','IC');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661020000','Wyroby poza jednostk�','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662000000','Odchylenia od cen ewidencyjnych produkt�w','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662010000','Odchylenia od cen evidencyjnych wyrob�w gotowych','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662020000','Odhylenia od cen evidencyjnych p�fabrykat�w','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664000000','Rozliczenia mi�dzyokresowe koszt�w','A','','L','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664010000','Czynne rozliczenia mi�dzyokresowe koszt�w','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664020000','Bierne rozliczenia mi�dzyokresowe koszt�w','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Pozosta�e rozliczenia mi�dzyokresowe','A','','L','AP');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665020000','Bierne rozliczenia przysz�ych okres�w','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Przychody i koszty zwi�zane z ich osi�gni�ciem','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770000000','Sprzeda� produkt�w','A','','I','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770010000','Sprzeda� produkt�w na kraj','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770020000','Sprzeda� produkt�w na eksport','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770030000','Sprzeda� us�ug na kraj','A','','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770040000','Sprzeda� us�ug na eksport','A','','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770100000','Koszty sprzedanych produkt�w','A','','E','AP');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770120000','Koszt w�asny sprzeda�y produkt�w na eksport','A','','E','IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770130000','Koszt w�asny sprzeda�y us�ug na kraj','A','','E','IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770140000','Koszt w�asny sprzeda�y us�ug na export','A','','E','IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773000000','Sprzeda� towar�w','A','','I','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773010000','Sprzeda� hurtowa towar�w','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773020000','Sprzeda� detaliczna towar�w','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773030000','Sprzeda� wysy�kowa towar�w','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661020000','Wyroby poza jednostk±','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662000000','Odchylenia od cen ewidencyjnych produktów','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662010000','Odchylenia od cen evidencyjnych wyrobów gotowych','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662020000','Odhylenia od cen evidencyjnych pó³fabrykatów','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664000000','Rozliczenia miêdzyokresowe kosztów','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664010000','Czynne rozliczenia miêdzyokresowe kosztów','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664020000','Bierne rozliczenia miêdzyokresowe kosztów','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Pozosta³e rozliczenia miêdzyokresowe','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665010000','Czynne rozliczenia przysz³ych okresów','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665020000','Bierne rozliczenia przysz³ych okresów','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Przychody i koszty zwi±zane z ich osi±gniêciem','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770000000','Sprzeda¿ produktów','A','','I','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770010000','Sprzeda¿ produktów na kraj','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770020000','Sprzeda¿ produktów na eksport','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770030000','Sprzeda¿ us³ug na kraj','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770040000','Sprzeda¿ us³ug na eksport','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770100000','Koszty sprzedanych produktów','A','','E','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770110000','Koszt w³asny sprzeda¿y produktów na kraj','A','','E','IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770120000','Koszt w³asny sprzeda¿y produktów na eksport','A','','E','IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770130000','Koszt w³asny sprzeda¿y us³ug na kraj','A','','E','IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770140000','Koszt w³asny sprzeda¿y us³ug na export','A','','E','IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773000000','Sprzeda¿ towarów','A','','I','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773010000','Sprzeda¿ hurtowa towarów','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773020000','Sprzeda¿ detaliczna towarów','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773030000','Sprzeda¿ wysy³kowa towarów','A','','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773040000','Prowizja komisowa','A','','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773100000','Warto�� sprzedanych towar�w w cenach zakupu','A','','E','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773110000','Warto�� sprzedanych towar�w w sprzeda�y hurtowej','A','','E','IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773120000','Warto�� sprzedanych towar�w w sprzeda�y detalicznej','A','','E','IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773130000','Warto�� sprzedanych towar�w w sprzeda�y wysy�kowej','A','','E','IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773100000','Warto¶æ sprzedanych towarów w cenach zakupu','A','','E','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773110000','Warto¶æ sprzedanych towarów w sprzeda¿y hurtowej','A','','E','IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773120000','Warto¶æ sprzedanych towarów w sprzeda¿y detalicznej','A','','E','IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773130000','Warto¶æ sprzedanych towarów w sprzeda¿y wysy³kowej','A','','E','IC_cogs');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773140000','Prowizja komisowa','A','','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774000000','Sprzeda� materia��w','A','','I','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774010000','Materia�y','A','','I','AP_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774000000','Sprzeda¿ materia³ów','A','','I','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774010000','Materia³y','A','','I','AP_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774020000','Opakowania','A','','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774030000','Odpady','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774100000','Warto�� sprzedanych materia��w','A','','E','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774110000','Warto�� w cenach zakupu sprzedanych materia��w','A','','E','IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774120000','Warto�� w cenach zakupu sprzedanych opakowa�','A','','E','IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774130000','Warto�� w cenach zakupu sprzedanych odpad�w','A','','E','IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774100000','Warto¶æ sprzedanych materia³ów','A','','E','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774110000','Warto¶æ w cenach zakupu sprzedanych materia³ów','A','','E','IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774120000','Warto¶æ w cenach zakupu sprzedanych opakowañ','A','','E','IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774130000','Warto¶æ w cenach zakupu sprzedanych odpadów','A','','E','IC_cogs');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775000000','Przychody finansowe','A','','I','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775010000','Kwoty nale�ne ze sprzeda�y aktyw�w finansowych','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775020000','Kwoty nale�ne z tytu�u dywident','A','','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775010000','Kwoty nale¿ne ze sprzeda¿y aktywów finansowych','A','','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775020000','Kwoty nale¿ne z tytu³u dywident','A','','I','AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775030000','Otrzymane odsetki','A','','I','AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775040000','Przychody ze zbycia investycji','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775050000','Aktualizacja warto�ci investycji-przychody','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775060000','Dodatnie r�nice kursu walut','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775070000','Pozosta�e przychody finansowe','A','','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775050000','Aktualizacja warto¶ci investycji-przychody','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775060000','Dodatnie ró¿nice kursu walut','A','','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775070000','Pozosta³e przychody finansowe','A','','I','AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775100000','Koszty finansowe','A','','E','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775110000','Warto�� sprzedanych investycji','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775120000','Odpisy z tytu�u utraty warto�ci investycji-koszty','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775130000','Odsetki zap�acone','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775140000','Ujemne r�nice kursu walut','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775190000','Pozosta�e koszty finansowe','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776000000','Pozosta�e przychody operacyjne','A','','I','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776010000','Przychody ze zbycia niefinansowych aktyw�w trwa�ych','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775110000','Warto¶æ sprzedanych investycji','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775120000','Odpisy z tytu³u utraty warto¶ci investycji-koszty','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775130000','Odsetki zap³acone','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775140000','Ujemne ró¿nice kursu walut','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775190000','Pozosta³e koszty finansowe','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776000000','Pozosta³e przychody operacyjne','A','','I','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776010000','Przychody ze zbycia niefinansowych aktywów trwa³ych','A','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776020000','Otrzymane dotacje','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776030000','Przychody z us�ug socjalnych','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776040000','Przychody ze wzrostu warto�ci niefinansowych aktyw�w trwa�ych','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776090000','Inne pozosta�e przychody operacyjne','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776100000','Pozosta�e koszty operacyjne','A','','E','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776110000','Warto�� sprzedanych niefinansowych aktyw�w trwa�ych','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776030000','Przychody z us³ug socjalnych','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776040000','Przychody ze wzrostu warto¶ci niefinansowych aktywów trwa³ych','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776090000','Inne pozosta³e przychody operacyjne','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776100000','Pozosta³e koszty operacyjne','A','','E','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776110000','Warto¶æ sprzedanych niefinansowych aktywów trwa³ych','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776120000','Dotacje przekazane','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776130000','Odpisy z tytu�u utraty warto�ci aktyw�w niefinansowych','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776140000','Inne pozosta�e koszty operacyjne','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776130000','Odpisy z tytu³u utraty warto¶ci aktywów niefinansowych','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776140000','Inne pozosta³e koszty operacyjne','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('777000000','Zyski nadzwyczajne','A','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('777100000','Straty nadzwyczajne','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779000000','Obroty wewn�trzne','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779010000','Koszt wyrob�w w�asnej produkcji wydanych do w�asnych sklep�w','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779020000','�wiadczenia na rzecz �rodk�w trwa�ych w budowie','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779040000','Koszt niedobor�w produkt�w','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779050000','Koszt zaniechania okre�lonego rodzaju dzia�alno�ci','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779100000','Koszt obrot�w wewn�trznych','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779110000','Koszt wytworzenia wyrob�w gotowych wydanych do w�asnych sklep�w','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779120000','Koszt wytworzenia �wiadcze� na rzecz �rodk�w trwa�ych w budowie','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779130000','Koszt wytworzenia zako�czonych prac rozwojowych','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779140000','Koszt wytworzenia produkt�w uznanych za niedobory','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779150000','Koszt zaniechania okre�lonego rodzaju dzia�alno�ci','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('800000000','Kapita�y w�asne i wynik finansowy','H','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880000000','Kapita� podstawowy','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880010000','Kapita� zak�adowy','A','','Q','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('881000000','Fundusze wydzielone jednostkom zale�nym','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('882000000','Nale�ne wp�aty na kapita� podstawowy','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('883000000','Fundusze wydzielone jednostkom zale�nym','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('884000000','Kapita� zapasowy','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('885000000','Kapita� rezerwowy','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('886000000','Kapita� z aktualizacji wyceny','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779000000','Obroty wewnêtrzne','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779010000','Koszt wyrobów w³asnej produkcji wydanych do w³asnych sklepów','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779020000','¦wiadczenia na rzecz ¶rodków trwa³ych w budowie','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779040000','Koszt niedoborów produktów','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779050000','Koszt zaniechania okre¶lonego rodzaju dzia³alno¶ci','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779100000','Koszt obrotów wewnêtrznych','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779110000','Koszt wytworzenia wyrobów gotowych wydanych do w³asnych sklepów','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779120000','Koszt wytworzenia ¶wiadczeñ na rzecz ¶rodków trwa³ych w budowie','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779130000','Koszt wytworzenia zakoñczonych prac rozwojowych','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779140000','Koszt wytworzenia produktów uznanych za niedobory','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779150000','Koszt zaniechania okre¶lonego rodzaju dzia³alno¶ci','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('800000000','Kapita³y w³asne i wynik finansowy','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880000000','Kapita³ podstawowy','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880010000','Kapita³ zak³adowy','A','','Q','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('881000000','Fundusze wydzielone jednostkom zale¿nym','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('882000000','Nale¿ne wp³aty na kapita³ podstawowy','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('883000000','Fundusze wydzielone jednostkom zale¿nym','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('884000000','Kapita³ zapasowy','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('885000000','Kapita³ rezerwowy','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('886000000','Kapita³ z aktualizacji wyceny','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('887000000','Rozliczenia wyniku finansowego','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888000000','Rezerwy','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888010000','Rezerwa z tytu�u odroczonego podatku dochodowego','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020000','Rezerwa na �wiadczenia','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020100','Rezerwa d�ugoterminowa na �wiadczenia emerytalne i podobne','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020200','Rezerwa kr�tkoterminowa na �wiadczenia emerytalne i podobne','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090000','Pozosta�e rezerwy','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090100','Pozosta�e rezerwy d�ugoterminowe','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090200','Pozosta�e rezerwy kr�tkoterminowe','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890000000','Rozliczenia mi�dzyokresowe','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890010000','Ujemna warto�� firmy','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020000','Inne rozliczenia mi�dzyokresowe','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020100','Inne rozliczenia mi�dzyokresowe d�ugoterminowe','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020200','Inne rozliczenia mi�dzyokresowe kr�tkoterminowe','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888010000','Rezerwa z tytu³u odroczonego podatku dochodowego','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020000','Rezerwa na ¶wiadczenia','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020100','Rezerwa d³ugoterminowa na ¶wiadczenia emerytalne i podobne','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020200','Rezerwa krótkoterminowa na ¶wiadczenia emerytalne i podobne','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090000','Pozosta³e rezerwy','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090100','Pozosta³e rezerwy d³ugoterminowe','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090200','Pozosta³e rezerwy krótkoterminowe','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890000000','Rozliczenia miêdzyokresowe','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890010000','Ujemna warto¶æ firmy','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020000','Inne rozliczenia miêdzyokresowe','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020100','Inne rozliczenia miêdzyokresowe d³ugoterminowe','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020200','Inne rozliczenia miêdzyokresowe krótkoterminowe','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('891000000','Fundusze specjalne','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('892000000','Wynik finansowy','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893000000','Odpisy z zysku netto w ci�gu roku obrotowego','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893000000','Odpisy z zysku netto w ci±gu roku obrotowego','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893010000','Podatek dochodowy','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893020000','Inne obowi�zkowe obci��enia wyniku finansowego','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893020000','Inne obowi±zkowe obci±¿enia wyniku finansowego','A','','Q','');
 --
 insert into tax (chart_id,rate) values ((select id from chart where accno = '223020100'),0.22);
 insert into tax (chart_id,rate) values ((select id from chart where accno = '223020200'),0.07);
diff --git a/sql/Simplified-Chinese_Default-chart.sql b/sql/Simplified-Chinese_Default-chart.sql
index 4ecd9561..c5a094bd 100755
--- a/sql/Simplified-Chinese_Default-chart.sql
+++ b/sql/Simplified-Chinese_Default-chart.sql
@@ -1,71 +1,71 @@
 -- Default chart of accounts -- sample only
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','Ӧ������˰','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','���ڸ�ծ','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','�ɷ��ʱ�','H','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','����ӯ��','H','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','����ӯ��','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','��ѯӯ��','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','����ӯ��','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','�����ɱ�','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','н��֧��','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','�ճ�������֧��','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','���ʱ���','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','�����ʲ�','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','�ʱ��ʲ�','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','�ۼƷ��ڸ��� - װ諼��豸.','A','','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','�ۼƷ��ڸ��� - ���乤��','A','','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','������ծ','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','���н��','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','����ӯ��','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Ӧ����˾˰','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','����ӯ�� - ȥ���','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','��ͨ�ɷ�','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','����ʲ�','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','�������','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','����','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','�칫��Ʒ','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Ȩ����','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','��Ʒ���','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','����','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','����֧��','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','����','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','����˰','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','��Ϣ������������','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','н��','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','����֧��','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','���ݽ�֧��','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','������֧��','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','Ա������','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','���� / ����','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','��Ϣ','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','�˷�','A','','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','���','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','��� / ����','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','��� / �����г����','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','���� / �����г����','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','�����ɱ� / ����','A','','E','AP_amount:IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','�ɹ�','A','','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','�����ɱ� / �����г����','A','','E','AP_amount:IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','���ý�','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','�칫��װ諼��豸','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','�÷Ѽ�����','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','�ɶ�����','A','','L','AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','ע���','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','���ŷ�','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5781','��·���߷�','A','','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','ά�޹�����','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2311','�ط�˰','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','������','A','','I','IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','��� / Ӳ��','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','�����ɱ� / Ӳ��','A','','E','AP_amount:IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Ӧ���ʿ�','A','','L','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','���乤��','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','��ʽ���','A','','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','���� / Ӳ��','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','��ѯ','A','','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Ӧ���ʿ�','A','','A','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1061','֧Ʊ��ͷ','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','��Ʒ����˰','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','应付所得税','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','长期负债','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','股份资本','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','保留盈馀','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','销售盈馀','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','谘询盈馀','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','其它盈馀','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','货销成本','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','薪资支出','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','日常及管理支出','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','呆帐备抵','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','流动资产','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','资本资产','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','累计分期付款 - 装璜及设备.','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','累计分期付款 - 运输工具','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','流动负债','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','银行借款','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','流动盈馀','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','应付公司税','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','保留盈馀 - 去年度','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','普通股份','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','存货资产','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','广告行销','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','工具','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','办公用品','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','权利金','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','会计法务','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','保险','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','分期支出','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','坏帐','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','所得税','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','利息及银行手续费','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','薪资','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','保险支出','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','退休金支出','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','补偿金支出','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','员工福利','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','销售 / 软体','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','利息','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','运费','A','','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','租金','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','库存 / 软体','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','库存 / 二级市场零件','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','销售 / 二级市场零件','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','货销成本 / 软体','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','采购','A','','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','货销成本 / 二级市场零件','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','零用金','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','办公室装璜及设备','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','旅费及娱乐','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','股东贷款','A','','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','注册费','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','电信费','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5781','网路连线费','A','','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','维修管理费','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2311','地方税','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','运销费','A','','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','库存 / 硬体','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','货销成本 / 硬体','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','应付帐款','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','运输工具','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','程式设计','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','销售 / 硬体','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','谘询','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','应收帐款','A','','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1061','支票户头','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','商品服务税','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
 --
 -- exchange rate
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I','');
diff --git a/sql/Spain-ISO-chart.sql b/sql/Spain-ISO-chart.sql
index 47875904..6b3c5b5f 100755
--- a/sql/Spain-ISO-chart.sql
+++ b/sql/Spain-ISO-chart.sql
@@ -1,18 +1,18 @@
--- Chart of Accounts for Spain (Cuadro del Plan de Contabilidad espa�ol)
+-- Chart of Accounts for Spain (Cuadro del Plan de Contabilidad español)
 -- From: Federico Montesino Pouzols <fedemp@arrok.com>
 -- 23 Apr 2002
 -- 
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('099999999','Grupo 1: financiaci�n b�sica','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('099999999','Grupo 1: financiación básica','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('100000000','Capital','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110000000','Reservas','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('120000000','Resultados pendientes de aplicaci�n','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('120000000','Resultados pendientes de aplicación','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('130000000','Ingresos a distribuir en varios ejercicios','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('140000000','Provisiones para riesgos y gastos','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('150000000','Empr�stitos y otras emisiones an�logas','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('150000000','Empréstitos y otras emisiones análogas','A','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('160000000','Deudas a largo plazo con empresas del grupo y asociadas','A','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('170000000','Deudas a largo plazo por prestamos recibidos y otros conceptos','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('180000000','Fianzas y dep�sitos recibidos a largo plazo','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('190000000','Situaciones transitorias de financiaci�n','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('180000000','Fianzas y depósitos recibidos a largo plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('190000000','Situaciones transitorias de financiación','A','','A','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('199999999','Grupo 2: inmovilizado','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('200000000','Gastos de establecimiento','A','','A','');
@@ -21,9 +21,9 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('230000000','Inmovilizaciones materiales en curso','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('240000000','Inversiones financieras en empresas del grupo y asociadas','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('250000000','Otras inversiones financieras permanentes','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('260000000','Fianzas y dep�sitos constituidos a largo plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('260000000','Fianzas y depósitos constituidos a largo plazo','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('270000000','Gastos a distribuir en varios ejercicios','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('280000000','Amortizaci�n acumulada del inmovilizado','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('280000000','Amortización acumulada del inmovilizado','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('290000000','Provisiones de inmovilizado','A','','A','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('299999999','Grupo 3: existencias','H','','','');
@@ -34,69 +34,69 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('340000000','Productos semiterminados','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('350000000','Productos terminados','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('360000000','Subproductos, residuos y materiales recuperados','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('390000000','Provisiones por depreciaci�n de existencias','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('390000000','Provisiones por depreciación de existencias','A','','A','');
 --
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('399999999','Grupo 4: acreedores y deudores por operaciones de tr�fico','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('399999999','Grupo 4: acreedores y deudores por operaciones de tráfico','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('400000000','Proveedores','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('410000000','Acreedores varios','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('430000000','Clientes','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('431000000','Clientes, efectos comerciales a cobrar','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440000000','Deudores varios','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('460000000','Personal','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('470000000','Administraciones p�blicas','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000000','Hacienda P�blica, IVA soportado','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('470000000','Administraciones públicas','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000000','Hacienda Pública, IVA soportado','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000001','IVA soportado 4%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000002','IVA soportado 7%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000003','IVA soportado 16%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('475100000','Hacienda P�blica, acreedor por retenciones practicadas','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('473000000','Hacienda P�blica, retenciones y pagos a cuenta','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000000','Hacienda P�blica, IVA repercutido','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('475100000','Hacienda Pública, acreedor por retenciones practicadas','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('473000000','Hacienda Pública, retenciones y pagos a cuenta','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000000','Hacienda Pública, IVA repercutido','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000001','IVA repercutido 4%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000002','IVA repercutido 7%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000003','IVA repercutido 16%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('480000000','Ajustes por periodificaci�n','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('490000000','Provisiones por operaciones de tr�fico','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('480000000','Ajustes por periodificación','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('490000000','Provisiones por operaciones de tráfico','A','','P','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('499999999','Grupo 5: cuentas financieras','H','','','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Empr�stitos y otras emisiones an�logas a corto plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Empréstitos y otras emisiones análogas a corto plazo','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('510000000','Deudas a corto plazo con empresas del grupo y asociadas','A','','P','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('520000000','Deudas a corto plazo por pr�stamos recibidos y otros conceptos','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('520000000','Deudas a corto plazo por préstamos recibidos y otros conceptos','A','','P','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('530000000','Inversiones financieras a corto plazo en empresas del grupo y asociadas','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('540000000','Otras inversiones financieras temporales','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550000000','Otras cuentas no bancarias','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('560000000','Fianzas y dep�sitos recibidos y constituidos a corto plazo','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('569000000','Tesorer�a','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('560000000','Fianzas y depósitos recibidos y constituidos a corto plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('569000000','Tesorería','A','','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('570000000','Caja, euros','A','','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('571000000','Caja, moneda extranjera','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('572000000','Bancos e instituciones de cr�dito, c/c. vista, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('573000000','Bancos e instituciones de cr�dito, c/c. vista, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('574000000','Bancos e instituciones de cr�dito, cuentas de ahorro, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('575000000','Bancos e instituciones de cr�dito, cuentas de ahorro, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('580000000','Ajustes por periodificaci�n','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('572000000','Bancos e instituciones de crédito, c/c. vista, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('573000000','Bancos e instituciones de crédito, c/c. vista, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('574000000','Bancos e instituciones de crédito, cuentas de ahorro, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('575000000','Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('580000000','Ajustes por periodificación','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('590000000','Provisiones financieras','A','','P','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('599999999','Grupo 6: compras y gastos','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('600000000','Compras','A','','E','AP:IC_cogs');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('608000000','Devoluciones de compras y operaciones similares','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('610000000','Variaci�n de existencias','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('610000000','Variación de existencias','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('620000000','Servicios exteriores','A','','E','IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('630000000','Tributos','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('640000000','Gastos de personal','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('650000000','Otros gastos de gesti�n','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('650000000','Otros gastos de gestión','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','Gastos financieros','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Descuentos sobre ventas por pronto pago','A','','E','IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('668000000','Diferencias negativas de cambio','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('670000000','P�rdidas procedentes del inmovilizado y gastos excepcionales','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('670000000','Pérdidas procedentes del inmovilizado y gastos excepcionales','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('680000000','Dotaciones para amortizaciones','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('690000000','Dotaciones a las provisiones','A','','E','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('699999999','Grupo 7: ventas e ingresos','H','','','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Ventas de mercader�as, de producci�n propia, de servicios, etc.','A','','I','AR:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Ventas de mercaderías, de producción propia, de servicios, etc.','A','','I','AR:IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('708000000','Devoluciones de ventas y operaciones similares','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('710000000','Variaci�n de existencias','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('710000000','Variación de existencias','A','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('730000000','Trabajos realizados para la empresa','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('740000000','Subvenciones a la explotaci�n','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('750000000','Otros ingresos de gesti�n','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('740000000','Subvenciones a la explotación','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('750000000','Otros ingresos de gestión','A','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('760000000','Ingresos financieros','A','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('765000000','Descuentos sobre compras por pronto pago','A','','I','IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('768000000','Diferencias positivas de cambio','A','','I','');
diff --git a/sql/Spain-chart.sql b/sql/Spain-chart.sql
new file mode 100755
index 00000000..942357a8
--- /dev/null
+++ b/sql/Spain-chart.sql
@@ -0,0 +1,144 @@
+-- Chart of Accounts for Spain (Cuadro del Plan de Contabilidad español)
+-- From: Federico Montesino Pouzols <fedemp@arrok.com>
+-- 23 Apr 2002
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('099999999','Grupo 1: financiación básica','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('100000000','Capital','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110000000','Reservas','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('120000000','Resultados pendientes de aplicación','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('130000000','Ingresos a distribuir en varios ejercicios','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('140000000','Provisiones para riesgos y gastos','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('150000000','Empréstitos y otras emisiones análogas','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('160000000','Deudas a largo plazo con empresas del grupo y asociadas','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('170000000','Deudas a largo plazo por prestamos recibidos y otros conceptos','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('180000000','Fianzas y depósitos recibidos a largo plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('190000000','Situaciones transitorias de financiación','A','','A','');
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('199999999','Grupo 2: inmovilizado','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('200000000','Gastos de establecimiento','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('210000000','Inmovilizaciones inmateriales','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220000000','Inmovilizaciones materiales','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('230000000','Inmovilizaciones materiales en curso','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('240000000','Inversiones financieras en empresas del grupo y asociadas','A','', 'A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('250000000','Otras inversiones financieras permanentes','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('260000000','Fianzas y depósitos constituidos a largo plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('270000000','Gastos a distribuir en varios ejercicios','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('280000000','Amortización acumulada del inmovilizado','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('290000000','Provisiones de inmovilizado','A','','A','');
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('299999999','Grupo 3: existencias','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('300000000','Comerciales','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('310000000','Materias primas','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('320000000','Otros aprovisionamientos','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330000000','Productos en curso','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('340000000','Productos semiterminados','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('350000000','Productos terminados','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('360000000','Subproductos, residuos y materiales recuperados','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('390000000','Provisiones por depreciación de existencias','A','','A','');
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('399999999','Grupo 4: acreedores y deudores por operaciones de tráfico','H','', '','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('400000000','Proveedores','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('410000000','Acreedores varios','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('430000000','Clientes','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('431000000','Clientes, efectos comerciales a cobrar','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440000000','Deudores varios','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('460000000','Personal','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('470000000','Administraciones públicas','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000000','Hacienda Pública, IVA soportado','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000001','IVA soportado 4%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000002','IVA soportado 7%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000003','IVA soportado 16%','A','','P','AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('475100000','Hacienda Pública, acreedor por retenciones practicadas','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('473000000','Hacienda Pública, retenciones y pagos a cuenta','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000000','Hacienda Pública, IVA repercutido','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000001','IVA repercutido 4%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000002','IVA repercutido 7%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000003','IVA repercutido 16%','A','','P','AR_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('480000000','Ajustes por periodificación','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('490000000','Provisiones por operaciones de tráfico','A','','P','');
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('499999999','Grupo 5: cuentas financieras','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Empréstitos y otras emisiones análogas a corto plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('510000000','Deudas a corto plazo con empresas del grupo y asociadas','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('520000000','Deudas a corto plazo por préstamos recibidos y otros conceptos','A','','P','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('530000000','Inversiones financieras a corto plazo en empresas del grupo y asociadas','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('540000000','Otras inversiones financieras temporales','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550000000','Otras cuentas no bancarias','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('560000000','Fianzas y depósitos recibidos y constituidos a corto plazo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('569000000','Tesorería','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('570000000','Caja, euros','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('571000000','Caja, moneda extranjera','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('572000000','Bancos e instituciones de crédito, c/c. vista, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('573000000','Bancos e instituciones de crédito, c/c. vista, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('574000000','Bancos e instituciones de crédito, cuentas de ahorro, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('575000000','Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('580000000','Ajustes por periodificación','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('590000000','Provisiones financieras','A','','P','');
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('599999999','Grupo 6: compras y gastos','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('600000000','Compras','A','','E','AP:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('608000000','Devoluciones de compras y operaciones similares','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('610000000','Variación de existencias','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('620000000','Servicios exteriores','A','','E','IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('630000000','Tributos','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('640000000','Gastos de personal','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('650000000','Otros gastos de gestión','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','Gastos financieros','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Descuentos sobre ventas por pronto pago','A','','E','IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('668000000','Diferencias negativas de cambio','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('670000000','Pérdidas procedentes del inmovilizado y gastos excepcionales','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('680000000','Dotaciones para amortizaciones','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('690000000','Dotaciones a las provisiones','A','','E','');
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('699999999','Grupo 7: ventas e ingresos','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Ventas de servicios y productos','A','','I','AR:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('708000000','Devoluciones de ventas y operaciones similares','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('710000000','Variación de existencias','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('730000000','Trabajos realizados para la empresa','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('740000000','Subvenciones a la explotación','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('750000000','Otros ingresos de gestión','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('760000000','Ingresos financieros','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('765000000','Descuentos sobre compras por pronto pago','A','','I','IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('768000000','Diferencias positivas de cambio','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770000000','Beneficios procedentes de inmovilizados e ingresos excepcionales','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('790000000','Excesos y aplicaciones de provisiones','A','','I','');
+--
+-- Taxes in Spain
+--
+-- IVA: 4, 7 or 16%
+-- IVA soportado
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000000'), 0.0);
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000001'), 0.04);
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000002'), 0.07);
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000003'), 0.16);
+-- Recargo equivalente: 0.5, 1 or 4%
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000004'), 0.005);
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000005'), 0.01);
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '472000006'), 0.04);
+--
+-- IVA repercutido
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000000'), 0.0);
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000001'), 0.04);
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000002'), 0.07);
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000003'), 0.16);
+-- Recargo equivalente: 0.5, 1 or 4%
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000004'), 0.005);
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000005'), 0.01);
+INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno  = '477000006'), 0.04);
+--
+-- update defaults
+--
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '300000000'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '700000000'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '600000000'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '768000000'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '668000000'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR');
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit' , 'Kg';
+--
+
diff --git a/sql/Sweden-chart.sql b/sql/Sweden-chart.sql
index 507b15fd..c2c5fea8 100755
--- a/sql/Sweden-chart.sql
+++ b/sql/Sweden-chart.sql
@@ -1,212 +1,212 @@
 -- May 7, 2006
 -- Johan Hambraeus
 --
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1','Tillg�ngar ','H','','','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10','Immateriella anl�ggningstillg�ngar ','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1','Tillgångar ','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10','Immateriella anläggningstillgångar ','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1010','Balanserade utgifter ','A','234','A','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1687','Kortfristig del av l�ngfristiga fordringar ','A','220','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1689','�vriga kortfristiga fordringar ','A','220','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1690','V�rdereglering av kortfristiga fordringar (of�rdelad) ','A','220','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('17','F�rutbetalda kostnader och upplupna int�kter','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1700','F�rutbetalda kostnader och upplupna int�kter (gruppkonto) ','A','205','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1710','F�rutbetalda hyresutgifter ','A','205','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1711','F�rutbetalda arrendeutgifter ','A','205','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1720','F�rutbetalda leasingavgifter ','A','205','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1730','F�rutbetalda f�rs�kringspremier ','A','205','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1740','F�rutbetalda r�nteutgifter ','A','205','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1681','Utlägg för kunder ','A','220','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1682','Kortfristiga lånefordringar ','A','220','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1683','Fordringar för tecknat men ej inbetalt aktiekapital ','A','220','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1684','Fordringar hos leverantörer ','A','220','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1685','Fordringar hos närstående personer ','A','220','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1686','Upparbetad men ej fakturerad intäkt ','A','220','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1687','Kortfristig del av långfristiga fordringar ','A','220','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1689','Övriga kortfristiga fordringar ','A','220','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1690','Värdereglering av kortfristiga fordringar (ofördelad) ','A','220','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('17','Förutbetalda kostnader och upplupna intäkter','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1700','Förutbetalda kostnader och upplupna intäkter (gruppkonto) ','A','205','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1710','Förutbetalda hyresutgifter ','A','205','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1711','Förutbetalda arrendeutgifter ','A','205','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1720','Förutbetalda leasingavgifter ','A','205','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1730','Förutbetalda försäkringspremier ','A','205','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1740','Förutbetalda ränteutgifter ','A','205','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1750','Upplupna hyresinkomster ','A','205','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1760','Upplupna inkomstr�ntor ','A','205','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1770','Tillg�ngar av kostnadsnatur ','A','205','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1760','Upplupna inkomsträntor ','A','205','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1770','Tillgångar av kostnadsnatur ','A','205','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1780','Upplupna avtalsinkomster ','A','205','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1790','�vriga f�rutbetalda kostnader och upplupna int�kter ','A','205','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1790','Övriga förutbetalda kostnader och upplupna intäkter ','A','205','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('18','Kortfristiga placeringar','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','Kortfristiga placeringar (gruppkonto) ','A','202','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1810','Aktier i b�rsnoterade bolag ','A','202','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1810','Aktier i börsnoterade bolag ','A','202','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Obligationer ','A','203','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1830','Konvertibla skuldebrev ','A','203','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1880','Andra kortfristiga placeringar ','A','202','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1882','Egna aktier ','A','202','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1886','Aktier och andelar i koncernf�retag ','A','202','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1889','Aktier och andelar i �vriga f�retag ','A','202','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1890','V�rdereglering av kortfristiga placeringar ','A','203','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1886','Aktier och andelar i koncernföretag ','A','202','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1889','Aktier och andelar i övriga företag ','A','202','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1890','Värdereglering av kortfristiga placeringar ','A','203','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19','Kassa och Bank','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1900','Obsevationskonto ','A','200','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1910','Kassa ','A','200','A','AR_paid:AP_paid');
@@ -216,272 +216,272 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1920','Postgiro ','A','200','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1921','Postgiro 1 ','A','200','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1922','Postgiro 2 ','A','200','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1930','Checkr�kningskonto ','A','200','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1931','Checkr�kningskonto 1 ','A','200','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1932','Checkr�kningskonto 2 ','A','200','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1940','Bank och �vriga bankkonton ','A','200','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1930','Checkräkningskonto ','A','200','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1931','Checkräkningskonto 1 ','A','200','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1932','Checkräkningskonto 2 ','A','200','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1940','Bank och Övriga bankkonton ','A','200','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1941','Bankkonto 1 ','A','200','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1942','Bankkonto 2 ','A','200','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1950','Bankcertifikat ','A','200','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1960','Koncernkonto moderbolag ','A','200','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1970','S�rskilda bankkonton ','A','200','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1971','Allm�nt investeringskonto ','A','200','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1970','Särskilda bankkonton ','A','200','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1971','Allmänt investeringskonto ','A','200','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1972','Upphovsmannakonto ','A','200','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1973','Skogskonto ','A','200','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1974','Sp�rrade bankmedel ','A','200','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1979','�vriga s�rskilda bankkonton ','A','200','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1974','Spärrade bankmedel ','A','200','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1979','Övriga särskilda bankkonton ','A','200','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2','Eget kapital och skulder','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('20','Eget kapital ','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010','Eget kapital - f�r enskild firma och del�gare 1 i ett Handelsbolag ','A','360/370','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010','Eget kapital - för enskild firma och delägare 1 i ett Handelsbolag ','A','360/370','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2011','Egna varuuttag ','A','362/364','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2012','Avr�kning f�r skatter och avgifter - skattekontot ','A','362/365','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2013','�vriga egna uttag ','A','362/365','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2014','Upplupna egenavgifer och s�rskild l�neskatt ','A','362/365','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2017','�rets kapitaltillskott ','A','363/366','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2018','�vriga egna ins�ttningar ','A','363/367','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2019','�rets resultat - f�r enskild firma och del�gare 1 i ett Handelsbolag ','A','368/369','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2020','Eget kapital - del�gare 2 i ett Handelsbolag ','A','360','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2012','Avräkning för skatter och avgifter - skattekontot ','A','362/365','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2013','Övriga egna uttag ','A','362/365','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2014','Upplupna egenavgifer och särskild löneskatt ','A','362/365','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2017','Årets kapitaltillskott ','A','363/366','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2018','Övriga egna insättningar ','A','363/367','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2019','Årets resultat - för enskild firma och delägare 1 i ett Handelsbolag ','A','368/369','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2020','Eget kapital - delägare 2 i ett Handelsbolag ','A','360','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2021','Egna varuuttag ','A','362','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2022','Avr�kning f�r skatter och avgifter - skattekontot ','A','362','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2023','�vriga egna uttag ','A','362','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2024','Upplupna egenavgifter och s�rskild l�neskatt ','A','362','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2027','�rets kapitaltillskott ','A','363','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2028','�vriga egna ins�ttningar ','A','363','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2029','�rets resultat - del�gare 2 ','A','368/369','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2030','Eget kapital - del�gare 3 i ett Handelsbolag ','A','360','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2022','Avräkning för skatter och avgifter - skattekontot ','A','362','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2023','Övriga egna uttag ','A','362','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2024','Upplupna egenavgifter och särskild löneskatt ','A','362','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2027','Årets kapitaltillskott ','A','363','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2028','Övriga egna insättningar ','A','363','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2029','Årets resultat - delägare 2 ','A','368/369','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2030','Eget kapital - delägare 3 i ett Handelsbolag ','A','360','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2031','Egna varuuttag ','A','362','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2032','Avr�kning f�r skatter och avgifter - skattekontot ','A','362','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2033','�vriga egna uttag ','A','362','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2034','Upplupna egenavgifer och s�rskild l�neskatt ','A','362','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2037','�rets kapitaltillskott ','A','363','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2038','�vriga egna ins�ttningar ','A','363','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2039','�rets resultat - del�gare 3 ','A','363/369','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2050','Avs�ttning till expansionsmedel - f�r enskild firma och del�gare 1 i ett Handelsbolag ','A','368/369','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2080','Bundet eget kapital - aktiebolag, ek,f�r och stiftelse ','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2032','Avräkning för skatter och avgifter - skattekontot ','A','362','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2033','Övriga egna uttag ','A','362','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2034','Upplupna egenavgifer och särskild löneskatt ','A','362','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2037','Årets kapitaltillskott ','A','363','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2038','Övriga egna insättningar ','A','363','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2039','Årets resultat - delägare 3 ','A','363/369','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2050','Avsättning till expansionsmedel - för enskild firma och delägare 1 i ett Handelsbolag ','A','368/369','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2080','Bundet eget kapital - aktiebolag, ek,för och stiftelse ','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2081','Aktiekapital ','A','350','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2082','Ej registrerat aktiekapital ','A','350','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2083','Inbetalda insatser - stiftelsekapital i stiftelse ','A','350','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2084','�verkursfond ','A','351','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2084','Överkursfond ','A','351','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2085','Uppskrivningsfond ','A','352','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2086','Reservfond - v�rdes�kringsfond i stiftelse ','A','351','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2086','Reservfond - värdesäkringsfond i stiftelse ','A','351','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2090','Fritt eget kapital ','A','354','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2091','Balanserad vinst eller f�rlust ','A','354','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2092','Erh�llna/l�mnade koncernbidrag ','A','354','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2093','Erh�llna aktie�gartillskott ','A','354','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2098','Vinst eller f�rlust fr�n f�reg�ende �r ','A','354','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2099','�rets resultat ','A','354','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2091','Balanserad vinst eller förlust ','A','354','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2092','Erhållna/lämnade koncernbidrag ','A','354','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2093','Erhållna aktieägartillskott ','A','354','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2098','Vinst eller förlust från föregående år ','A','354','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2099','Årets resultat ','A','354','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('21','Obeskattade reserver ','H','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2115','Periodiseringsfond vid 1995 �rs taxering ','H','345/339','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2116','Periodiseringsfond vid 1996 �rs taxering ','H','346/339','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2117','Periodiseringsfond vid 1997 �rs taxering ','H','347/339','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2118','Periodiseringsfond vid 1998 �rs taxering ','H','348/339','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2119','Periodiseringsfond vid 1999 �rs taxering ','H','349/339','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2150','Ackumulerade �veravskrivningar ','A','330','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2151','Ackumulerade �veravskrivningar p� immateriella anl�ggningtillg�ngar ','A','330','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2152','Ackumulerade �veravskrivningar p� byggnader och markanl�ggningar ','A','330','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2153','Ackumulerade �veravskrivningar p� maskiner och inventarier ','A','330','L','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2943','Ber�knad upplupen s�rskild l�neskatt ','A','305','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2944','Ber�knad upplupen avkastningsskatt p� pensionskostnader ','A','305','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2941','Beräknade upplupna lagstadgade sociala avgifter ','A','305','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2942','Beräknad upplupen löneskatt för löner ','A','305','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2943','Beräknad upplupen särskild löneskatt ','A','305','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2944','Beräknad upplupen avkastningsskatt på pensionskostnader ','A','305','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2950','Upplupna avtalade sociala avgifter ','A','305','L','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2972','F�rutbetalda inkomstr�ntor ','A','305','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2960','Upplupna utgiftsräntor ','A','305','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2970','Förutbetalda hyresinkomster ','A','305','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2971','Förutbetalda arrendeinkomster ','A','305','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2972','Förutbetalda inkomsträntor ','A','305','L','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3048','F�rs�ljning av tj�nster till annat EU-land, momsfri ','A','400','I','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3055','F�rs�ljning av varor till land utanf�r EU ','A','400','I','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3057','Trepartsf�rs�ljning av varor till annan EU-land, mellanman ','A','400','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3058','F�rs�ljning av varor till annat EU-land, momsfritt ','A','400','I','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('33','Fri att anv�nda till egna konton','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34','Fri att anv�nda till egna konton','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2990','Övriga upplupna kostnader och förutbetalda intäkter ','A','305','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2991','Beräknat arvode för bokslut ','A','305','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2992','Beräknat arvode för revision ','A','305','L','');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('30','Huvudintäkter ','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3010','Försäljning eller arvoden/Utfört arbete ','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3040','Försäljning av tjänster ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3041','Försäljning av tjänster inom Sverige, moms 25% ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3042','Försäljning av tjänster inom Sverige, moms 12% ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3043','Försäljning av tjänster inom Sverige, moms 6% ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3044','Försäljning av tjänster inom Sverige, momsfri ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3045','Försäljning av tjänster till land utanför EU ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3046','Försäljning av tjänster till annat EU-land, moms 25% (ej VAT-nummer) ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3048','Försäljning av tjänster till annat EU-land, momsfri ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3050','Försäljning av varor ','A','400','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3051','Försäljning av varor inom Sverige, moms 25% ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3052','Försäljning av varor inom Sverige, moms 12% ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3053','Försäljning av varor inom Sverige, moms 6% ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3054','Försäljning av varor inom Sverige, momsfri ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3055','Försäljning av varor till land utanför EU ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3056','Försäljning av varor till annat EU-land, moms 25% (ej VAT-nummer) ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3057','Trepartsförsäljning av varor till annan EU-land, mellanman ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3058','Försäljning av varor till annat EU-land, momsfritt ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3060','Försäljning till närstående företag ','A','400','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('31','Fri att använda till egna konton','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('32','Fri att använda till egna konton','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('33','Fri att använda till egna konton','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34','Fri att använda till egna konton','H','','I','');
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@@ -489,200 +489,200 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5170','Reparation och underhåll av fastighet ','A','526','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5190','Övriga fastighetskostnader ','A','528','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5191','Fastighetsskatt ','A','528','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5192','Fastighetsf�rs�kringspremier ','A','528','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5198','�vriga fatighetskostnader - ej avdragsgilla ','A','528','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5199','�vriga fatighetskostnader - avdragsgilla ','A','528','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52','Hyra av anl�ggningstillg�ngar ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5200','Hyra av anl�ggningstillg�ngar (gruppkonto) ','A','529','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5210','Hyra av maskiner och andra tekniska anl�ggningar ','A','529','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5211','Korttidshyra av maskiner och tekniska anl�ggningar ','A','529','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5212','Leasing av maskiner och tekniska anl�ggningar ','A','529','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5192','Fastighetsförsäkringspremier ','A','528','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5198','Övriga fatighetskostnader - ej avdragsgilla ','A','528','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5199','Övriga fatighetskostnader - avdragsgilla ','A','528','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52','Hyra av anläggningstillgångar ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5200','Hyra av anläggningstillgångar (gruppkonto) ','A','529','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5210','Hyra av maskiner och andra tekniska anläggningar ','A','529','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5211','Korttidshyra av maskiner och tekniska anläggningar ','A','529','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5212','Leasing av maskiner och tekniska anläggningar ','A','529','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5220','Hyra av inventarier och verktyg ','A','529','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5221','Korttidshyra av inventarier och verktyg ','A','529','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5222','Leasing av inventarier och verktyg ','A','529','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5250','Hyra av datorer ','A','529','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5251','Korttidshyra av datorer ','A','529','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5252','Leasing av datorer ','A','529','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5290','�vriga hyreskostnader f�r anl�ggningstillg�ngar ','A','529','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5290','Övriga hyreskostnader för anläggningstillgångar ','A','529','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('53','Energikostnader ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5300','Energikostnader (gruppkonto) ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5310','Elavgifter f�r drift ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5310','Elavgifter för drift ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5320','Gas ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5330','Eldningsolja ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5340','Stenkol och koks ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5350','Torv, tr�kol, ved och annat tr�dbr�nsle ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5360','Bensin, fotogen och motorbr�nnolja ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5370','Fj�rrv�rme, kyla och �nga ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5350','Torv, träkol, ved och annat trädbränsle ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5360','Bensin, fotogen och motorbrännolja ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5370','Fjärrvärme, kyla och ånga ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5380','Vatten ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5390','�vriga energikostnader ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54','F�rbrukningsinventarier och f�rbrukningsmaterial ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','F�rbrukningsinventarier och f�rbrukningsmaterial (gruppkonto) ','A','531','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','F�rbrukningsinventarier ','A','531','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5390','Övriga energikostnader ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54','Förbrukningsinventarier och förbrukningsmaterial ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','Förbrukningsinventarier och förbrukningsmaterial (gruppkonto) ','A','531','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Förbrukningsinventarier ','A','531','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','Dataprogram ','A','531','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','Transportinventarier ','A','531','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','F�rbrukningsemballage ','A','531','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5460','F�rbrukningsmaterial ','A','531','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5480','Arbetskl�der och skyddsmaterial ','A','531','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5490','�vriga f�rbrukningsinventarier och f�rbrukningsmaterial ','A','531','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55','Reparation och underh�ll ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5500','Reparation och underh�ll (gruppkonto) ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5510','Reparation och underh�ll av maskiner och tekniska anl�ggningar ','A','530','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5520','Reparation och underh�ll av inventarier, verktyg och datorer mm. ','A','530','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5530','Reparation och underh�ll av installationer ','A','530','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5550','Reparation och underh�ll av f�rbrukningsinventarier ','A','530','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5580','Underh�ll och tv�tt av arbetskl�der ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5590','�vriga kostnader f�r reparation och underh�ll ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56','Kostnader f�r transportmedel ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','Kostnader f�r transportmedel (gruppkonto) ','A','538','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','Förbrukningsemballage ','A','531','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5460','Förbrukningsmaterial ','A','531','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5480','Arbetskläder och skyddsmaterial ','A','531','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5490','Övriga förbrukningsinventarier och förbrukningsmaterial ','A','531','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55','Reparation och underhåll ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5500','Reparation och underhåll (gruppkonto) ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5510','Reparation och underhåll av maskiner och tekniska anläggningar ','A','530','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5520','Reparation och underhåll av inventarier, verktyg och datorer mm. ','A','530','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5530','Reparation och underhåll av installationer ','A','530','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5550','Reparation och underhåll av förbrukningsinventarier ','A','530','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5580','Underhåll och tvätt av arbetskläder ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5590','Övriga kostnader för reparation och underhåll ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56','Kostnader för transportmedel ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','Kostnader för transportmedel (gruppkonto) ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Personbilskostnad ','A','536','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5611','Drivmedel f�r personbilar ','A','536','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5612','F�rs�kring och skatt f�r personbilar ','A','536','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5613','Reparation och underh�ll - personbilar ','A','536','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Leasingavgifter f�r personbilar ','A','536','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5619','�vriga personbilskostnader ','A','536','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5611','Drivmedel för personbilar ','A','536','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5612','Försäkring och skatt för personbilar ','A','536','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5613','Reparation och underhåll - personbilar ','A','536','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Leasingavgifter för personbilar ','A','536','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5619','Övriga personbilskostnader ','A','536','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Lastbilskostnad ','A','538','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5621','Drivmedel f�r lastbilar ','A','538','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5622','F�rs�kring och skatt f�r lastbilar ','A','538','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5623','Reparation och underh�ll - lastbilar ','A','538','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5625','Leasingavgifter f�r lastbilar ','A','538','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5629','�vriga lastbilskostnader ','A','538','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5621','Drivmedel för lastbilar ','A','538','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5622','Försäkring och skatt för lastbilar ','A','538','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5623','Reparation och underhåll - lastbilar ','A','538','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5625','Leasingavgifter för lastbilar ','A','538','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5629','Övriga lastbilskostnader ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5630','Truckkostnader ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5650','Traktorkostnader ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Motorcykel-, moped- och skoterkostnader ','A','538','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5670','B�tkostnader ','A','538','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5670','Båtkostnader ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Flygplans- och helikopterkostnader ','A','538','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','�vriga kostnader f�r transportmedel ','A','538','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Övriga kostnader för transportmedel ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('57','Frakter och transporter ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Frakter och transporter (gruppkonto) ','A','538','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5710','Frakter, transporter och f�rs�kringar vid varudistribution ','A','538','E','AP_amount:IC_expence');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5710','Frakter, transporter och försäkringar vid varudistribution ','A','538','E','AP_amount:IC_expence');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5720','Tull- och speditionskostnader ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5730','Arbetstransporter ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58','Resekostnader ','H','','E','');
@@ -691,37 +691,37 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5820','Hyrbilskostnader ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5831','Kost och logi i Sverige ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5832','Kost och logi i utlandet ','A','538','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5890','�vriga resekostnader ','A','538','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5890','Övriga resekostnader ','A','538','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59','Reklam och PR ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5900','Reklam och PR (gruppkonto) ','A','541','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5910','Annonsering ','A','541','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5920','Utomhus- och trafikreklam ','A','541','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5930','Reklamtrycksaker och direktreklam ','A','541','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5940','Utst�llningar och m�ssor ','A','541','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5950','Butiksreklam och �terf�rs�ljarreklam ','A','541','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5960','Varuprover, reklamg�vor, presentreklam och t�vlingar ','A','541','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5940','Utställningar och mässor ','A','541','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5950','Butiksreklam och återförsäljarreklam ','A','541','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5960','Varuprover, reklamgåvor, presentreklam och tävlingar ','A','541','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5970','Film-, radio- och TV-reklam ','A','541','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5980','PR, institutionell reklam och sponsring ','A','541','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5985','Hemsidor och �vrig datareklam ','A','541','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5990','�vriga kostnader f�r reklam och PR ','A','541','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5998','Erh�llna reklambidrag ','A','541','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6','�vriga externa r�relseutgifter/kostnader','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60','�vriga f�rs�ljningskostnader ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000','�vriga f�rs�ljningskostnader (gruppkonto) ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5985','Hemsidor och övrig datareklam ','A','541','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5990','Övriga kostnader för reklam och PR ','A','541','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5998','Erhållna reklambidrag ','A','541','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6','Övriga externa rörelseutgifter/kostnader','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60','Övriga försäljningskostnader ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000','Övriga försäljningskostnader (gruppkonto) ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6010','Kataloger och prislistor ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6020','Egna facktidskrifter ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6030','Speciella orderkostnader ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6040','Kontokortsavgifter ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6050','F�rs�ljningsprovisioner ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6050','Försäljningsprovisioner ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6055','Franchiseavgifter o ch dyl. ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6060','Kreditf�rs�ljningskostnader ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6060','Kreditförsäljningskostnader ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6061','Kreditupplysning ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6062','Inkasso ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6070','Representation ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6071','Representation - avdragsgill ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6072','Representation - ej avdragsgill ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6080','Bankgarantiavgifter ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6090','�vriga f�rs�ljningskostnader ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6090','Övriga försäljningskostnader ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61','Kontorsmaterial och trycksaker','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6100','Kontorsmaterial och trycksaker (gruppkonto) ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6110','Kontorsmaterial ','A','530','E','AP_amount');
@@ -731,44 +731,44 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6210','Telekommunikation ','A','530','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6211','Telefon ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6212','Mobiltelefon ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6213','Mobils�kning ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6213','Mobilsökning ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6214','Fax ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6215','Telex ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6217','Telefonkonsult ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6230','Datakommunikation ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6250','Postbefordran, d v s frim�rken mm ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('63','F�retagsf�rs�kringar och �vriga riskkostnader ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6300','F�retagsf�rs�kringar och �vriga riskkostnader (gruppkonto) ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6310','F�retagsf�rs�kringar ','A','530','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320','Sj�lvrisker ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6330','F�rluster i p�g�ende arbeten ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6350','F�rluster p� kundfordringar ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6351','Konstaterade f�rluster p� kundfordringar ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6352','Befarade f�rluster p� kundfordringar ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6250','Postbefordran, d v s frimärken mm ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('63','Företagsförsäkringar och övriga riskkostnader ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6300','Företagsförsäkringar och övriga riskkostnader (gruppkonto) ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6310','Företagsförsäkringar ','A','530','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320','Självrisker ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6330','Förluster i pågående arbeten ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6350','Förluster på kundfordringar ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6351','Konstaterade förluster på kundfordringar ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6352','Befarade förluster på kundfordringar ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6360','Garantikostnader ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6361','F�r�ndring av garantiavs�ttning ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6361','Förändring av garantiavsättning ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6362','Faktiska garantikostnader ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6370','Kostnader f�r bevakning och larm ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6380','F�rluster p� �vriga kortfristiga fordringar ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6390','�vriga riskkostnader ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64','F�rvaltningskostnader ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6400','F�rvaltningskostnader ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6370','Kostnader för bevakning och larm ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6380','Förluster på övriga kortfristiga fordringar ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6390','Övriga riskkostnader ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64','Förvaltningskostnader ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6400','Förvaltningskostnader ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6410','Styrelsearvoden ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6420','Revisionsarvoden ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6430','Management fees ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6440','�rsredovisning och del�rsrapporter ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6450','Bolagsst�mma ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65','�vriga externa tj�nster ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6500','�vriga externa tj�nster (gruppkonto) ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6510','M�tningstj�nster ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6440','Årsredovisning och delårsrapporter ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6450','Bolagsstämma ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65','Övriga externa tjänster ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6500','Övriga externa tjänster (gruppkonto) ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6510','Mätningstjänster ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6520','Ritnings- och kopieringskostnader ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6530','Redovisningstj�nster ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6540','IT-tj�nster ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6530','Redovisningstjänster ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6540','IT-tjänster ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6550','Konsultarvoden ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6560','Serviceavgifter till branschorganisationer ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6570','Bankkostnader ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6580','Advokat- och r�tteg�ngskostnader ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6590','�vriga externa tj�nster ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6580','Advokat- och rättegångskostnader ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6590','Övriga externa tjänster ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66','Fri till egna konton','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67','Fri till egna konton','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68','Inhyrd personal ','H','','E','');
@@ -778,356 +778,356 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6830','Inhyrd transportpersonal ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6840','Inhyrd kontors- och ekonomipersonal ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6850','Inhyrd IT-personal ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6860','Inhyrd marknads- och f�rs�ljningspersonal ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6860','Inhyrd marknads- och försäljningspersonal ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6870','Inhyrd restaurang- och butikspersonal ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6880','Inhyrd f�retagsledare ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6890','�vrig inhyrd personal ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69','�vriga externa kostnader ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6900','�vriga externa kostnader (gruppkonto) ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6880','Inhyrd företagsledare ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6890','Övrig inhyrd personal ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69','Övriga externa kostnader ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6900','Övriga externa kostnader (gruppkonto) ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6910','Licensavgifter och royalties ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6911','Stim- och Samiavgifter ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6920','Patenkostnader f�r egna patent ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6920','Patenkostnader för egna patent ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6921','Uppfinningskostnader ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6930','Kostnader f�r varum�rken mm ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6940','Kontroll-, provnings- och st�mpelavgifter ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6930','Kostnader för varumärken mm ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6940','Kontroll-, provnings- och stämpelavgifter ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6941','Certifieringskostnader ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6950','Tillsynsavgifter myndigheter ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6951','Milj�avgifter ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6952','F�rpackningsavgifter ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6951','Miljöavgifter ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6952','Förpackningsavgifter ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6960','Franchiseavgifter och dyl. ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6970','Tidningar, tidskrifter och facklitteratur ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6971','Tidningar och tidskrifter ','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6972','Facklitteratur ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6980','F�reningsavgifter ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6981','F�reningsavgifter - avdragsgilla ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6982','F�reningsavgifter - ej avdragsgilla ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6990','�vriga externa kostnader ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6991','�vriga externa kostnader - avdragsgilla ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6992','�vriga externa kostnader - ej avdragsgilla ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6993','L�mnade bidrag och g�vor ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6995','Kostnadsr�ntor f�r skatter och sociala avgifter ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6998','Ing�ende moms - �terbetalning ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6999','Ing�ende moms - blandad verksamhet ','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7','Utgifter/kostnader f�r personal, avskrivningar m m ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70','L�ner till kollektivanst�llda','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7000','L�ner till kollektivanst�llda (gruppkonto) ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7010','L�ner till kollektivanst�llda ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7011','L�ner till kollektivanst�llda ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7012','Vinstandelar till kollektivanst�llda ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7015','L�ner till kollektivanst�llda - l�neskatt ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7016','Vinstandelar till kollektivanst�llda - l�neskatt ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7017','Avg�ngsvederlag till kollektivanst�llda ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7018','Bruttol�neavdrag - kollektivanst�llda ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7019','Upplupna l�ner och vinstandelar till kollektivanst�llda ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7080','L�ner till kollektivanst�llda f�r ej arbetad tid ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7081','Sjukl�ner till kollektivanst�llda ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7082','Semesterl�ner till kollektivanst�llda ','A','512','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7090','F�r�ndring av semesterl�neskuld ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6980','Föreningsavgifter ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6981','Föreningsavgifter - avdragsgilla ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6982','Föreningsavgifter - ej avdragsgilla ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6990','Övriga externa kostnader ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6991','Övriga externa kostnader - avdragsgilla ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6992','Övriga externa kostnader - ej avdragsgilla ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6993','Lämnade bidrag och gåvor ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6995','Kostnadsräntor för skatter och sociala avgifter ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6998','Ingående moms - återbetalning ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6999','Ingående moms - blandad verksamhet ','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7','Utgifter/kostnader för personal, avskrivningar m m ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70','Löner till kollektivanställda','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7000','Löner till kollektivanställda (gruppkonto) ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7010','Löner till kollektivanställda ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7011','Löner till kollektivanställda ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7012','Vinstandelar till kollektivanställda ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7015','Löner till kollektivanställda - löneskatt ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7016','Vinstandelar till kollektivanställda - löneskatt ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7017','Avgångsvederlag till kollektivanställda ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7018','Bruttolöneavdrag - kollektivanställda ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7019','Upplupna löner och vinstandelar till kollektivanställda ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7080','Löner till kollektivanställda för ej arbetad tid ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7081','Sjuklöner till kollektivanställda ','A','512','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7082','Semesterlöner till kollektivanställda ','A','512','E','');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8920','Skatt på grund av ändrad taxering ','A','598','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8930','Restituerad skatt ','A','598','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8940','Latent skatt','A','598','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8980','�vriga skatter ','A','598','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8980','Övriga skatter ','A','598','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8990','Resultat ','A','599/596','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8999','�rets resultat','A','599/596','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8999','Årets resultat','A','599/596','E','');
 --
 insert into tax (chart_id,rate) values ((select id from chart where accno = '2610'),0.25);
 insert into tax (chart_id,rate) values ((select id from chart where accno = '2620'),0.12);
diff --git a/sql/Sweden-gifi.sql b/sql/Sweden-gifi.sql
index beba96da..45453a6a 100755
--- a/sql/Sweden-gifi.sql
+++ b/sql/Sweden-gifi.sql
@@ -1,99 +1,99 @@
 -- Swedish-gifi.sql
 INSERT  INTO gifi (accno,description) VALUES ('200','Kassa och bank ');
 INSERT  INTO gifi (accno,description) VALUES ('202','Aktier och andelar ');
-INSERT  INTO gifi (accno,description) VALUES ('203','�vriga kortfristiga placeringar');
+INSERT  INTO gifi (accno,description) VALUES ('203','Övriga kortfristiga placeringar');
 INSERT  INTO gifi (accno,description) VALUES ('204','Kundfordringar');
-INSERT  INTO gifi (accno,description) VALUES ('205','F�rutbetalda kostnader och upplupna int�kter');
-INSERT  INTO gifi (accno,description) VALUES ('206','�vriga skattefordringar');
+INSERT  INTO gifi (accno,description) VALUES ('205','Förutbetalda kostnader och upplupna intäkter');
+INSERT  INTO gifi (accno,description) VALUES ('206','Övriga skattefordringar');
 INSERT  INTO gifi (accno,description) VALUES ('207','Momsfordran');
-INSERT  INTO gifi (accno,description) VALUES ('219','Varulager och p�g�ende arbeten');
-INSERT  INTO gifi (accno,description) VALUES ('220','�vriga kortfristiga fordringar');
-INSERT  INTO gifi (accno,description) VALUES ('230','Aktier och andelar i svenska koncern- och intressef�retag ');
-INSERT  INTO gifi (accno,description) VALUES ('231','Aktier och andelar i utl�ndska koncern- och intressef�retag');
-INSERT  INTO gifi (accno,description) VALUES ('233','Finansiella anl�ggningstillg�ngar');
-INSERT  INTO gifi (accno,description) VALUES ('234','Immateriella anl�ggningstillg�ngar');
-INSERT  INTO gifi (accno,description) VALUES ('235','Mark och andra tillg�ngar som inte �r avskrivningsbara (skattem�ssigt)');
+INSERT  INTO gifi (accno,description) VALUES ('219','Varulager och pågående arbeten');
+INSERT  INTO gifi (accno,description) VALUES ('220','Övriga kortfristiga fordringar');
+INSERT  INTO gifi (accno,description) VALUES ('230','Aktier och andelar i svenska koncern- och intresseföretag ');
+INSERT  INTO gifi (accno,description) VALUES ('231','Aktier och andelar i utländska koncern- och intresseföretag');
+INSERT  INTO gifi (accno,description) VALUES ('233','Finansiella anläggningstillgångar');
+INSERT  INTO gifi (accno,description) VALUES ('234','Immateriella anläggningstillgångar');
+INSERT  INTO gifi (accno,description) VALUES ('235','Mark och andra tillgångar som inte är avskrivningsbara (skattemässigt)');
 INSERT  INTO gifi (accno,description) VALUES ('236','Maskiner och inventarier');
-INSERT  INTO gifi (accno,description) VALUES ('237','Byggnader och �vrig fast egendom');
-INSERT  INTO gifi (accno,description) VALUES ('241','Fordringar p� koncern- och intressef�retag');
-INSERT  INTO gifi (accno,description) VALUES ('299','Summa tillg�ngar');
-INSERT  INTO gifi (accno,description) VALUES ('300','Leverant�rsskulder');
-INSERT  INTO gifi (accno,description) VALUES ('301','�vriga skatteskulder');
-INSERT  INTO gifi (accno,description) VALUES ('302','�vriga avs�ttningar');
-INSERT  INTO gifi (accno,description) VALUES ('304','Avs�ttningar f�r garantier');
-INSERT  INTO gifi (accno,description) VALUES ('305','Upplupna kostnader och f�rutbetalda int�kter');
+INSERT  INTO gifi (accno,description) VALUES ('237','Byggnader och övrig fast egendom');
+INSERT  INTO gifi (accno,description) VALUES ('241','Fordringar på koncern- och intresseföretag');
+INSERT  INTO gifi (accno,description) VALUES ('299','Summa tillgångar');
+INSERT  INTO gifi (accno,description) VALUES ('300','Leverantörsskulder');
+INSERT  INTO gifi (accno,description) VALUES ('301','Övriga skatteskulder');
+INSERT  INTO gifi (accno,description) VALUES ('302','Övriga avsättningar');
+INSERT  INTO gifi (accno,description) VALUES ('304','Avsättningar för garantier');
+INSERT  INTO gifi (accno,description) VALUES ('305','Upplupna kostnader och förutbetalda intäkter');
 INSERT  INTO gifi (accno,description) VALUES ('307','Momsskuld');
-INSERT  INTO gifi (accno,description) VALUES ('310','F�rskott fr�n kunder');
-INSERT  INTO gifi (accno,description) VALUES ('319','�vriga kortfristiga skulder');
-INSERT  INTO gifi (accno,description) VALUES ('320','Avs�ttningar f�r pensioner');
-INSERT  INTO gifi (accno,description) VALUES ('321','L�n fr�n aktie�gare (l�ng- och kortfristiga)');
-INSERT  INTO gifi (accno,description) VALUES ('329','L�ngfristiga skulder');
-INSERT  INTO gifi (accno,description) VALUES ('330','Ackumulerade �veravskrivningar');
-INSERT  INTO gifi (accno,description) VALUES ('339','�vriga obeskattade reserver ');
-INSERT  INTO gifi (accno,description) VALUES ('340','Periodiseringsfond vid 2000 �rs taxering');
-INSERT  INTO gifi (accno,description) VALUES ('341','Periodiseringsfond vid 2001 �rs taxering');
-INSERT  INTO gifi (accno,description) VALUES ('343','Periodiseringsfond vid 2003 �rs taxering');
-INSERT  INTO gifi (accno,description) VALUES ('344','Periodiseringsfond vid 2004 �rs taxering');
-INSERT  INTO gifi (accno,description) VALUES ('345','Periodiseringsfond vid 2005 �rs taxering');
-INSERT  INTO gifi (accno,description) VALUES ('342','Periodiseringsfond vid 2002 �rs taxering');
+INSERT  INTO gifi (accno,description) VALUES ('310','Förskott från kunder');
+INSERT  INTO gifi (accno,description) VALUES ('319','Övriga kortfristiga skulder');
+INSERT  INTO gifi (accno,description) VALUES ('320','Avsättningar för pensioner');
+INSERT  INTO gifi (accno,description) VALUES ('321','Lån från aktieägare (lång- och kortfristiga)');
+INSERT  INTO gifi (accno,description) VALUES ('329','Långfristiga skulder');
+INSERT  INTO gifi (accno,description) VALUES ('330','Ackumulerade överavskrivningar');
+INSERT  INTO gifi (accno,description) VALUES ('339','Övriga obeskattade reserver ');
+INSERT  INTO gifi (accno,description) VALUES ('340','Periodiseringsfond vid 2000 års taxering');
+INSERT  INTO gifi (accno,description) VALUES ('341','Periodiseringsfond vid 2001 års taxering');
+INSERT  INTO gifi (accno,description) VALUES ('343','Periodiseringsfond vid 2003 års taxering');
+INSERT  INTO gifi (accno,description) VALUES ('344','Periodiseringsfond vid 2004 års taxering');
+INSERT  INTO gifi (accno,description) VALUES ('345','Periodiseringsfond vid 2005 års taxering');
+INSERT  INTO gifi (accno,description) VALUES ('342','Periodiseringsfond vid 2002 års taxering');
 INSERT  INTO gifi (accno,description) VALUES ('350','Aktiekapital/Insatskapital');
-INSERT  INTO gifi (accno,description) VALUES ('351','�vrigt bundet eget kapital');
+INSERT  INTO gifi (accno,description) VALUES ('351','Övrigt bundet eget kapital');
 INSERT  INTO gifi (accno,description) VALUES ('354','Fritt eget kapital');
-INSERT  INTO gifi (accno,description) VALUES ('360','Ing�ende kapital (vid kapitalbrist anges minus)');
-INSERT  INTO gifi (accno,description) VALUES ('362','Del�garnas uttag');
-INSERT  INTO gifi (accno,description) VALUES ('363','Del�garnas tillskott');
+INSERT  INTO gifi (accno,description) VALUES ('360','Ingående kapital (vid kapitalbrist anges minus)');
+INSERT  INTO gifi (accno,description) VALUES ('362','Delägarnas uttag');
+INSERT  INTO gifi (accno,description) VALUES ('363','Delägarnas tillskott');
 INSERT  INTO gifi (accno,description) VALUES ('364','Kontanta uttag');
-INSERT  INTO gifi (accno,description) VALUES ('365','�vriga uttag');
+INSERT  INTO gifi (accno,description) VALUES ('365','Övriga uttag');
 INSERT  INTO gifi (accno,description) VALUES ('366','Kontanta tillskott');
-INSERT  INTO gifi (accno,description) VALUES ('367','�vriga tillskott');
-INSERT  INTO gifi (accno,description) VALUES ('368','�rets redovisade vinst');
-INSERT  INTO gifi (accno,description) VALUES ('369','�rets redovisade f�rlust');
-INSERT  INTO gifi (accno,description) VALUES ('370','Utg�ende kapital');
+INSERT  INTO gifi (accno,description) VALUES ('367','Övriga tillskott');
+INSERT  INTO gifi (accno,description) VALUES ('368','Årets redovisade vinst');
+INSERT  INTO gifi (accno,description) VALUES ('369','Årets redovisade förlust');
+INSERT  INTO gifi (accno,description) VALUES ('370','Utgående kapital');
 INSERT  INTO gifi (accno,description) VALUES ('399','Summa eget kapital och skulder');
-INSERT  INTO gifi (accno,description) VALUES ('400','R�relsens huvudint�kter (nettooms�ttning)');
-INSERT  INTO gifi (accno,description) VALUES ('401','�vriga r�relseint�kter');
-INSERT  INTO gifi (accno,description) VALUES ('402','Aktiverat arbete f�r egen r�kning');
-INSERT  INTO gifi (accno,description) VALUES ('500','Handelsvaror inkl. lagerf�r�ndring, r�varor, material m.m.');
-INSERT  INTO gifi (accno,description) VALUES ('501','Legoarbeten och underentrepren�rer');
-INSERT  INTO gifi (accno,description) VALUES ('509','F�r�ndring av lager (inte handelsvaror) och p�g�ende arbeten (�kning)');
-INSERT  INTO gifi (accno,description) VALUES ('510','F�r�ndring av lager (inte handelsvaror) och p�g�ende arbeten (minskning)');
+INSERT  INTO gifi (accno,description) VALUES ('400','Rörelsens huvudintäkter (nettoomsättning)');
+INSERT  INTO gifi (accno,description) VALUES ('401','Övriga rörelseintäkter');
+INSERT  INTO gifi (accno,description) VALUES ('402','Aktiverat arbete för egen räkning');
+INSERT  INTO gifi (accno,description) VALUES ('500','Handelsvaror inkl. lagerförändring, råvaror, material m.m.');
+INSERT  INTO gifi (accno,description) VALUES ('501','Legoarbeten och underentreprenörer');
+INSERT  INTO gifi (accno,description) VALUES ('509','Förändring av lager (inte handelsvaror) och pågående arbeten (ökning)');
+INSERT  INTO gifi (accno,description) VALUES ('510','Förändring av lager (inte handelsvaror) och pågående arbeten (minskning)');
 INSERT  INTO gifi (accno,description) VALUES ('511','AMF-avgifter ');
-INSERT  INTO gifi (accno,description) VALUES ('512','L�ner och andra ers�ttningar');
-INSERT  INTO gifi (accno,description) VALUES ('514','Kostnadsers�ttningar och kostnader f�r f�rm�ner till anst�llda');
-INSERT  INTO gifi (accno,description) VALUES ('520','�vriga sociala avgifter');
+INSERT  INTO gifi (accno,description) VALUES ('512','Löner och andra ersättningar');
+INSERT  INTO gifi (accno,description) VALUES ('514','Kostnadsersättningar och kostnader för förmåner till anställda');
+INSERT  INTO gifi (accno,description) VALUES ('520','Övriga sociala avgifter');
 INSERT  INTO gifi (accno,description) VALUES ('524','Pensionskostnader (inklusive ITP-avgifter)');
-INSERT  INTO gifi (accno,description) VALUES ('526','Reparation och underh�ll av fastighet');
-INSERT  INTO gifi (accno,description) VALUES ('527','�vriga personalkostnader');
-INSERT  INTO gifi (accno,description) VALUES ('528','�vriga lokal- och fastighetskostnader');
-INSERT  INTO gifi (accno,description) VALUES ('529','Hyra av anl�ggningstillg�ngar');
-INSERT  INTO gifi (accno,description) VALUES ('530','�vriga kostnader');
-INSERT  INTO gifi (accno,description) VALUES ('531','F�rbrukningsinventarier');
+INSERT  INTO gifi (accno,description) VALUES ('526','Reparation och underhåll av fastighet');
+INSERT  INTO gifi (accno,description) VALUES ('527','Övriga personalkostnader');
+INSERT  INTO gifi (accno,description) VALUES ('528','Övriga lokal- och fastighetskostnader');
+INSERT  INTO gifi (accno,description) VALUES ('529','Hyra av anläggningstillgångar');
+INSERT  INTO gifi (accno,description) VALUES ('530','Övriga kostnader');
+INSERT  INTO gifi (accno,description) VALUES ('531','Förbrukningsinventarier');
 INSERT  INTO gifi (accno,description) VALUES ('536','Bilkostnader (inkl. billeasing)');
-INSERT  INTO gifi (accno,description) VALUES ('538','�vriga transportmedels- kostnader och rese- kostnader ');
+INSERT  INTO gifi (accno,description) VALUES ('538','Övriga transportmedels- kostnader och rese- kostnader ');
 INSERT  INTO gifi (accno,description) VALUES ('541','Reklam och PR');
-INSERT  INTO gifi (accno,description) VALUES ('550','Vinst vid avyttring av v�rdepapper ');
-INSERT  INTO gifi (accno,description) VALUES ('551','F�rlust vid avyttring av v�rdepapper');
-INSERT  INTO gifi (accno,description) VALUES ('552','Vinst vid avyttring av anl�ggningstillg�ngar (ej finansiella) ');
-INSERT  INTO gifi (accno,description) VALUES ('553','Nedskrivning av anl�ggningstillg�ngar (ej finansiella)');
-INSERT  INTO gifi (accno,description) VALUES ('554','�terf�ring av nedskrivning av anl�ggningstillg�ngar (ej finansiella)');
-INSERT  INTO gifi (accno,description) VALUES ('556','F�rlust vid avyttring av anl�ggningstillg�ngar (ej finansiella)');
+INSERT  INTO gifi (accno,description) VALUES ('550','Vinst vid avyttring av värdepapper ');
+INSERT  INTO gifi (accno,description) VALUES ('551','Förlust vid avyttring av värdepapper');
+INSERT  INTO gifi (accno,description) VALUES ('552','Vinst vid avyttring av anläggningstillgångar (ej finansiella) ');
+INSERT  INTO gifi (accno,description) VALUES ('553','Nedskrivning av anläggningstillgångar (ej finansiella)');
+INSERT  INTO gifi (accno,description) VALUES ('554','Återföring av nedskrivning av anläggningstillgångar (ej finansiella)');
+INSERT  INTO gifi (accno,description) VALUES ('556','Förlust vid avyttring av anläggningstillgångar (ej finansiella)');
 INSERT  INTO gifi (accno,description) VALUES ('559','Maskiner och inventarier');
-INSERT  INTO gifi (accno,description) VALUES ('560','Byggnader och �vrig fast egendom');
-INSERT  INTO gifi (accno,description) VALUES ('561','Immateriella anl�ggningstillg�ngar');
-INSERT  INTO gifi (accno,description) VALUES ('564','Utdelning p� aktier och andelar i koncern- och intressef�retag');
-INSERT  INTO gifi (accno,description) VALUES ('565','Utdelning p� aktier och andelar i �vriga f�retag');
+INSERT  INTO gifi (accno,description) VALUES ('560','Byggnader och övrig fast egendom');
+INSERT  INTO gifi (accno,description) VALUES ('561','Immateriella anläggningstillgångar');
+INSERT  INTO gifi (accno,description) VALUES ('564','Utdelning på aktier och andelar i koncern- och intresseföretag');
+INSERT  INTO gifi (accno,description) VALUES ('565','Utdelning på aktier och andelar i övriga företag');
 INSERT  INTO gifi (accno,description) VALUES ('566','Valutakursvinster');
-INSERT  INTO gifi (accno,description) VALUES ('567','Valutakursf�rluster');
-INSERT  INTO gifi (accno,description) VALUES ('568','R�nteint�kter m.m.');
-INSERT  INTO gifi (accno,description) VALUES ('569','R�ntekostnader m.m.');
-INSERT  INTO gifi (accno,description) VALUES ('570','Nedskrivning av finansiella tillg�ngar');
-INSERT  INTO gifi (accno,description) VALUES ('571','�terf�ring av nedskrivning av finansiella tillg�ngar');
-INSERT  INTO gifi (accno,description) VALUES ('578','Bokf�rd avskrivning ut�ver plan ');
-INSERT  INTO gifi (accno,description) VALUES ('586','Avs�ttning till periodiseringsfond ');
-INSERT  INTO gifi (accno,description) VALUES ('589','�terf�ring fr�n periodiseringsfond ');
-INSERT  INTO gifi (accno,description) VALUES ('590','Uppl�sning av ackumulerade �veravskrivningar');
-INSERT  INTO gifi (accno,description) VALUES ('593','�vriga tillkommande bokslutsdispositioner m.m. ');
-INSERT  INTO gifi (accno,description) VALUES ('594','�vriga avg�ende bokslutsdispositioner m.m.');
-INSERT  INTO gifi (accno,description) VALUES ('596','Redovisad f�rlust enligt bokf�ringen');
+INSERT  INTO gifi (accno,description) VALUES ('567','Valutakursförluster');
+INSERT  INTO gifi (accno,description) VALUES ('568','Ränteintäkter m.m.');
+INSERT  INTO gifi (accno,description) VALUES ('569','Räntekostnader m.m.');
+INSERT  INTO gifi (accno,description) VALUES ('570','Nedskrivning av finansiella tillgångar');
+INSERT  INTO gifi (accno,description) VALUES ('571','Återföring av nedskrivning av finansiella tillgångar');
+INSERT  INTO gifi (accno,description) VALUES ('578','Bokförd avskrivning utöver plan ');
+INSERT  INTO gifi (accno,description) VALUES ('586','Avsättning till periodiseringsfond ');
+INSERT  INTO gifi (accno,description) VALUES ('589','Återföring från periodiseringsfond ');
+INSERT  INTO gifi (accno,description) VALUES ('590','Upplösning av ackumulerade överavskrivningar');
+INSERT  INTO gifi (accno,description) VALUES ('593','Övriga tillkommande bokslutsdispositioner m.m. ');
+INSERT  INTO gifi (accno,description) VALUES ('594','Övriga avgående bokslutsdispositioner m.m.');
+INSERT  INTO gifi (accno,description) VALUES ('596','Redovisad förlust enligt bokföringen');
 INSERT  INTO gifi (accno,description) VALUES ('598','Skatter');
-INSERT  INTO gifi (accno,description) VALUES ('599','Redovisad vinst enligt bokf�ringen');
+INSERT  INTO gifi (accno,description) VALUES ('599','Redovisad vinst enligt bokföringen');
diff --git a/sql/Sweden_Agriculture-chart.sql b/sql/Sweden_Agriculture-chart.sql
index f160ada6..d8bf216f 100755
--- a/sql/Sweden_Agriculture-chart.sql
+++ b/sql/Sweden_Agriculture-chart.sql
@@ -3,15 +3,15 @@
 -- May 7, 2006
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('075','Observationskonton','H','','','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0750','Uttagna f�rm�ner ','A','','L','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0751','Bostadsf�rm�ner ','A','','A','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0752','Kostf�rm�ner ','A','','A','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0750','Uttagna förmåner ','A','','L','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0751','Bostadsförmåner ','A','','A','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0752','Kostförmåner ','A','','A','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0753','Fria resor tor arbete','A','','A','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0754','Fria arbetsresor ','A','','A','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0755','Bilf�rm�n ','A','','A','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0756','Rtaf�rm�n ','A','','A','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0759','�vr.f�rm�ner ','A','','A','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1','Tillg�ngar ','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0755','Bilförmån ','A','','A','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0756','Rtaförmån ','A','','A','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0759','Övr.förmåner ','A','','A','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1','Tillgångar ','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10','Immater. anl.tillg','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1010','Balanserade utg','A','234','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1011','Bal.utg forskn/utv','A','234','A','IC');
@@ -20,20 +20,20 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1020','Koncessioner m m ','A','234','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1029','Ack avskr koncess.','A','234','C','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1030','Patent ','A','234','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1039','Ack avskr p� patent','A','234','C','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1039','Ack avskr på patent','A','234','C','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1040','Licenser ','A','234','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1049','Ack avskr licenser','A','234','C','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1050','Varum�rken ','A','234','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1059','Ack avskr varum�rken','A','234','C','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Hyresr�tter ','A','234','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1050','Varumärken ','A','234','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1059','Ack avskr varumärken','A','234','C','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Hyresrätter ','A','234','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1069','Ack avskr hyresr.','A','234','C','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1070','Goodwill ','A','234','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1079','Ack avskr p� goodw.','A','234','C','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1080','P�g proj o f�rsk','A','234','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1081','P�g f imm anl.tillg','A','234','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1088','F�rsk imm anl.tillg','A','234','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1090','�vr imm anl.tillg','A','234','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1099','Ack avskr � im.an.t','A','234','C','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1079','Ack avskr på goodw.','A','234','C','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1080','Påg proj o försk','A','234','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1081','Påg f imm anl.tillg','A','234','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1088','Försk imm anl.tillg','A','234','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1090','Övr imm anl.tillg','A','234','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1099','Ack avskr ö im.an.t','A','234','C','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11','Byggnader och mark','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1110','Byggnader','A','237','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1111','Byggnader egen mark','A','237','A','IC');
@@ -41,19 +41,19 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1119','Ack avskr byggnader','A','237','C','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1130','Mark','A','237','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1140','Tomter/obeb.mark','A','237','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1150','Markanl�ggning','A','237','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1150','Markanläggning','A','237','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1159','Ack avskr markanl','A','237','C','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1180','P�g nyanl/f�rs byg/m','A','237','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1181','P�g�ende nybyggnad','A','237','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1182','P�g�ende tillbyggn','A','237','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1183','P�g�ende ombyggnad','A','237','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1188','F�rsk byggn/mark','A','237','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1190','�vr byggn/mark','A','237','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1199','Ack avskr �vr.byggn','A','237','C','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1180','Påg nyanl/förs byg/m','A','237','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1181','Pågående nybyggnad','A','237','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1182','Pågående tillbyggn','A','237','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1183','Pågående ombyggnad','A','237','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1188','Försk byggn/mark','A','237','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1190','Övr byggn/mark','A','237','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1199','Ack avskr övr.byggn','A','237','C','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12','Maskiner och inv ','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Maskiner och inv','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1209','Ack av. mask o inv','A','236','C','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1210','Mask.tekn.anl�ggnin','A','236','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1210','Mask.tekn.anläggnin','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1211','Maskiner','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1212','Byggnadsinventarier','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1213','Andra tekn anl','A','236','A','IC');
@@ -63,515 +63,515 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1230','Installationer','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1231','Install.eg fastigh','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1232','Inst. annans fast','A','236','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1233','F�rb.utg. an.fast','A','236','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1233','Förb.utg. an.fast','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1239','Ack avs install','A','236','C','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1240','Bilar o a trsp','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1249','Ack av bilar/trsp','A','236','C','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1250','Datorer','A','236','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1251','Datorer - f�retaget','A','236','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1251','Datorer - företaget','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1257','Datorer - personal','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1259','Ack avskr datorer','A','236','C','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1260','Leasingavtal','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1269','Ack avs leasingavt','A','236','C','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1270','Anl�ggningsdjur','A','236','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1270','Anläggningsdjur','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1279','Ack avskr anl.djur','A','236','C','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1280','P�g nyanl o f�rsk','A','236','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1281','P�g nyanl�ggningar','A','236','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1288','F�rskott mask.o inv','A','236','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1290','�vr mask. o inv','A','236','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1280','Påg nyanl o försk','A','236','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1281','Påg nyanläggningar','A','236','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1288','Förskott mask.o inv','A','236','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1290','Övr mask. o inv','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1291','Konst och likn','A','236','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1292','Inv.i annans fastig','A','236','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1299','Ack avs �vr ma./inv','A','236','C','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1299','Ack avs övr ma./inv','A','236','C','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13','Finansiella anl.tillg','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1310','Akt/andel koncernf.','A','230','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1311','Akt/and sv.do.f�r.','A','230','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1312','Akt/and utl.do.f�r','A','231','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1313','Akt �v.sv.konc.f�r','A','230','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1314','Akt �v.utl.kon.f�r','A','231','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1319','V�rderegl akt/and','A','230','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1320','L�ngfr fordr ko.f.','A','241/233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1321','Fordr moderf�retag','A','241/234','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1322','Fordr dotterf�retag','A','241/235','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1323','Fordr andra kon.f�r','A','241/236','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1329','V�rderegl l�ngf.ford','A','241/233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1330','Akt/and intressef�r','A','230','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1339','V�rderegl akt/an i.f','A','230','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1340','L�ngfr ford intr.f�r','A','241/233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1349','V�rderegl l.fr.fordr','A','241/233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1350','Akt/and/v�rdep �v.f','A','233/230','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1351','Aktier b�rsn. bolag','A','233/230','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1352','�vr aktier och andel','A','233/230','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1353','Andel bostadsr�ttsf','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1311','Akt/and sv.do.för.','A','230','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1312','Akt/and utl.do.för','A','231','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1313','Akt öv.sv.konc.för','A','230','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1314','Akt öv.utl.kon.för','A','231','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1319','Värderegl akt/and','A','230','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1320','Långfr fordr ko.f.','A','241/233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1321','Fordr moderföretag','A','241/234','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1322','Fordr dotterföretag','A','241/235','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1323','Fordr andra kon.för','A','241/236','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1329','Värderegl långf.ford','A','241/233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1330','Akt/and intresseför','A','230','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1339','Värderegl akt/an i.f','A','230','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1340','Långfr ford intr.för','A','241/233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1349','Värderegl l.fr.fordr','A','241/233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1350','Akt/and/värdep öv.f','A','233/230','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1351','Aktier börsn. bolag','A','233/230','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1352','Övr aktier och andel','A','233/230','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1353','Andel bostadsrättsf','A','233','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1354','Obligationer','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1359','V�rderegl �v.akt mm','A','233/230','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1380','Andra l�ngfr fordr','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1359','Värderegl öv.akt mm','A','233/230','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1380','Andra långfr fordr','A','233','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1381','Reversfordringar','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1382','Fordr hos anst�llda','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1383','L�mnade depositioner','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1384','L�n t n�rst�en.pers','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1385','V�rde av kap.f�rs�k','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1386','F�rutbet leasingavg','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1387','L�ngfr kontraktsfor','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1388','Olika l�ngfr fordr','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1389','V�rderegl l�ngfr.f','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1390','V�rder.v�rdep/l.fr.f','A','233','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('14','Lager och p�g arb','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1382','Fordr hos anställda','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1383','Lämnade depositioner','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1384','Lån t närståen.pers','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1385','Värde av kap.försäk','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1386','Förutbet leasingavg','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1387','Långfr kontraktsfor','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1388','Olika långfr fordr','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1389','Värderegl långfr.f','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1390','Värder.värdep/l.fr.f','A','233','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('14','Lager och påg arb','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400','Lager','A','219','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1401','Inneliggande lager','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1402','Varor p� v�g ','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1402','Varor på väg ','A','219','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1403','Konsignationslager','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1404','Lager av v�rdepapper','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1409','F�r. av lager','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1410','Lag r�varor (f�rr�d)','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1419','F�r. lag r�varor','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420','Lager tills/f�rn�d','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1429','F�r lager t/f�rn�d','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1404','Lager av värdepapper','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1409','För. av lager','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1410','Lag råvaror (förråd)','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1419','För. lag råvaror','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420','Lager tills/förnöd','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1429','För lager t/förnöd','A','219','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1430','Lager halvfabrikat','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1431','Lager k�pt halvfab','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1431','Lager köpt halvfab','A','219','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1432','Lager egentillv.h.f','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1439','F�r. lag halvfab','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1439','För. lag halvfab','A','219','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1440','Prod i arb - (PIA)','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1449','F�r. PIA','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1450','Lager f�rdiga varor','A','219','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1459','F�r. lager f�rd.v','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1449','För. PIA','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1450','Lager färdiga varor','A','219','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1459','För. lager färd.v','A','219','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1460','Lager - Varulager','A','219','A','IC');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3209','Övr.prod från får ','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('321','Fågelproduktion ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3210','Livdjur, fåglar ','A','400','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3211','Förs.slaktdjur, kött','A','400','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3212','Förs.Ägg ','A','400','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3219','Övr.produkter fåglar','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('33','Häst och hästprodukter','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330','Hästuppdrag ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','Hästkörningar ','A','400','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3301','Rid-guidning ','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3309','�vr.h�stuppdrag ','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('331','H�stutbildning ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3309','Övr.hästuppdrag ','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('331','Hästutbildning ','H','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3310','Ridskola, kurser ','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3311','Ridl�ger mm ','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3315','�vrig ryttarutbildn','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3316','Tillridn av h�star ','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3317','Ink�rning av h�star','A','','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3319','�vrig h�stutbildni','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34','F�rs.momsfria tj.','H','','I',''); 
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('340','S�ng och kultur ','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3400','S�ngframtr�danden ','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3401','Musikframtr�danden','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3402','Lyrikframtr�danden ','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3409','�vr.momsfria framtr','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('341','Sjukv�rd ','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3410','Patientint.l�karbes','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3411','Patientint.ej bes�k','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3311','Ridläger mm ','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3315','Övrig ryttarutbildn','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3316','Tillridn av hästar ','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3317','Inkörning av hästar','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3319','Övrig hästutbildni','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34','Förs.momsfria tj.','H','','I',''); 
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('340','Sång och kultur ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3400','Sångframträdanden ','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3401','Musikframträdanden','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3402','Lyrikframträdanden ','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3409','Övr.momsfria framtr','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('341','Sjukvård ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3410','Patientint.läkarbes','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3411','Patientint.ej besök','A','400','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3412','Intyg t.pat','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3413','Intyg t.f�r./mynd','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3419','�vr.direkta sjukv�rd','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('342','Sjukv�rdstj. ','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3420','Tj�nster �t landst','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3421','Tj�nster �t f�retag ','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3422','Tj�nst �t sm�rtklin','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3429','�vr.sjukv�rdstj. ','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('349','Lab och unders�kn','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3413','Intyg t.för./mynd','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3419','Övr.direkta sjukvård','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('342','Sjukvårdstj. ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3420','Tjänster åt landst','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3421','Tjänster åt företag ','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3422','Tjänst åt smärtklin','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3429','Övr.sjukvårdstj. ','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('349','Lab och undersökn','H','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3490','Labprover, provtagn','A','400','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3491','Labprover, analyser','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3499','�vr.unders�kningar ','A','400','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3499','Övr.undersökningar ','A','400','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('35','Fakturerade kostn ','H','','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Fakturerat emballage','A','400','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3518','Returnerat emballage','A','400','I','AR_amount:IC_sale');
@@ -580,36 +580,36 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3540','Faktureringsavg.','A','400','I','AR_amount:IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3550','Fakturerade resekost','A','400','I','AR_amount:IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3570','Fakt. matrl.kostn','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','�vr.fakt. kostn ','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('36','R�relsens sidoint. ','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','R�relsens sidoint.','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3610','F�rs.av material ','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3611','F�rs.av r�material','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3612','F�rs.av skrot ','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3613','F�rs.f�rbrukn.matrl.','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3619','F�rs.av �vrigt matrl','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','Övr.fakt. kostn ','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('36','Rörelsens sidoint. ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','Rörelsens sidoint.','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3610','Förs.av material ','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3611','Förs.av råmaterial','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3612','Förs.av skrot ','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3613','Förs.förbrukn.matrl.','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3619','Förs.av övrigt matrl','A','400','I','AR_amount:IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3620','Tillf.uth.personal ','A','400','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3630','Tillf.uth.trsp-medel','A','400','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3680','Management fees ','A','400','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3690','�vr.sidoint. ','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('37','Int�ktskorrigeringar ','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3700','Int�ktskorrigeringar','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3710','Of�rdelade int.red.','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3730','L�mnade rabatter ','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3731','L�mnade kassarab','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3732','L�mn.m�ngdrab-bonus','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3740','�resutj�mning ','A','400','I','AR_amount:AP_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3690','Övr.sidoint. ','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('37','Intäktskorrigeringar ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3700','Intäktskorrigeringar','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3710','Ofördelade int.red.','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3730','Lämnade rabatter ','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3731','Lämnade kassarab','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3732','Lämn.mängdrab-bonus','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3740','Öresutjämning ','A','400','I','AR_amount:AP_amount:IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3750','Fakturerade punktsk.','A','400','I','AR_amount:IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3751','Fakt.pkt.sk.kr.kont','A','400','I','AR_amount:IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3752','Fakt.pkt-sk.debetkon','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3790','�vr.int�ktskorrigeringar ','A','400','I','AR_amount:IC_sale:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38','Aktiverat arbete f�r egen r�kning ','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3800','Akt.arb.egen r�kning','A','402','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3790','Övr.intäktskorrigeringar ','A','400','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38','Aktiverat arbete för egen räkning ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3800','Akt.arb.egen räkning','A','402','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3840','Aktiv.arb-material ','A','402','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3850','Aktiv.arb-omkostn ','A','402','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3870','Aktiv.arb- l�ner ','A','402','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('39','�vr.r�relseint. ','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3900','�vr.r�relseint.','A','401','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3870','Aktiv.arb- löner ','A','402','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('39','Övr.rörelseint. ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3900','Övr.rörelseint.','A','401','I','AR_amount:IC_sale:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3910','Hyres- o arrendeint','A','401','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3911','Hyresint. ','A','401','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3912','Arrendeint. ','A','401','I','AR_amount:IC_income');
@@ -617,169 +617,169 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3921','Provisionsint. ','A','401','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3922','Licensint.royalties','A','401','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3925','Franchiseint. ','A','401','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3950','�terv,t.avskr.kundf','A','401','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3950','Återv,t.avskr.kundf','A','401','I','AR_amount:IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3960','Valuta kursvinst','A','401','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3970','Vinst f�rs.anl.tillg','A','552','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3971','V. f�rs.imm.an.tillg','A','552','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3972','Vinst f�rs.byggn/mar','A','552','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3973','Vinst f�rs mask/inv','A','552','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3974','Vinst f�rs.bilar','A','552','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3975','Vinst f�rs datorer','A','552','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3976','Vinst f�rs.anl.djur','A','552','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3980','Erh�llna bidrag ','A','401','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3981','Erh�llna EU-bidrag ','A','401','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3985','Erh�llna statl bidr','A','401','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3970','Vinst förs.anl.tillg','A','552','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3971','V. förs.imm.an.tillg','A','552','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3972','Vinst förs.byggn/mar','A','552','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3973','Vinst förs mask/inv','A','552','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3974','Vinst förs.bilar','A','552','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3975','Vinst förs datorer','A','552','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3976','Vinst förs.anl.djur','A','552','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3980','Erhållna bidrag ','A','401','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3981','Erhållna EU-bidrag ','A','401','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3985','Erhållna statl bidr','A','401','I','AR_amount:IC_income');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4339','Öv.k.vagn/redsk häst','A','500','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4349','Övr.kostn ridleder ','A','500','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4398','Komp.utv. häst ','A','500','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4399','Övr.kostn häst ','A','500','E','AP_amount:IC_cogs:IC_expense');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440','S�ng och kultur ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440','Sång och kultur ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','Noter och material','A','500','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4408','Komp.utv.s�ng kultur','A','500','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4409','�v.kostn s�ng,kultur','A','500','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('441','Sjukv�rdstj. ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4410','Ink�p f sjukv.prod','A','500','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4418','Komp.utv.sjukv�rd ','A','500','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4419','�vr.kostn sjukv�rd','A','500','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4408','Komp.utv.sång kultur','A','500','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4409','Öv.kostn sång,kultur','A','500','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('441','Sjukvårdstj. ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4410','Inköp f sjukv.prod','A','500','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4418','Komp.utv.sjukvård ','A','500','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4419','Övr.kostn sjukvård','A','500','E','AP_amount:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('46','Legoarbeten - underentreprenader ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4600','Legoarb/underentr','A','501','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('47','Reduktion av ink.pris','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4730','Red. av ink�pspriser','A','500','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4730','Red. av inköpspriser','A','500','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4731','Erh kassarabatter ','A','500','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4732','Erh m�ngdrab/bonus','A','500','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4790','�vr.red.ink�pspriser','A','500','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4732','Erh mängdrab/bonus','A','500','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4790','Övr.red.inköpspriser','A','500','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('48','Fri t.egna konton ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('49','Lagerf�r�ndring, f�r�ndring av p�g�ende arbeten samt garantiavs�ttningar ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4900','F�r�ndr av lager','A','509/510','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4910','F�r�ndr.lager r�v.','A','500','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4920','F�r�ndr.lag f�rn�d','A','500','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4930','F�r�ndr.lag halvfab','A','509/510','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4931','F�r.lag k�pta �fab','A','500','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4932','F�r.lag egentv.�fab','A','509/509','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4940','F�r.lager - PIA ','A','509/510','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4950','F�r.lager f�rd.varor','A','509/510','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4960','F�r.lager handelsvar','A','500','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4970','F�r.p�g.arb.nedl.kos','A','509/510','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4974','F�r.p�g.arb.mtrl','A','509/510','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4975','F�r.p�g.arb.omk.','A','509/510','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4977','F�r.p�g.arb.pers','A','509/510','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4990','F�r.lag o p�g.arb','A','509/510','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5','�vr.externa r�relseutgifter/kostn ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('49','Lagerförändring, förändring av pågående arbeten samt garantiavsättningar ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4900','Förändr av lager','A','509/510','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4910','Förändr.lager råv.','A','500','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4920','Förändr.lag förnöd','A','500','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4930','Förändr.lag halvfab','A','509/510','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4931','För.lag köpta ½fab','A','500','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4932','För.lag egentv.½fab','A','509/509','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4940','För.lager - PIA ','A','509/510','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4950','För.lager färd.varor','A','509/510','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4960','För.lager handelsvar','A','500','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4970','För.påg.arb.nedl.kos','A','509/510','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4974','För.påg.arb.mtrl','A','509/510','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4975','För.påg.arb.omk.','A','509/510','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4977','För.påg.arb.pers','A','509/510','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4990','För.lag o påg.arb','A','509/510','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5','Övr.externa rörelseutgifter/kostn ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50','Lokalkostn','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','Lokalkostn','A','528','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Lokalhyra ','A','528','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5011','Hyra av kontorslokal','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5012','Hyra f�r garage ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5013','Hyra f�r lagerlokal','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5014','Hyra f�r P-plats ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5015','Avg.f�r bostadsr.f�r','A','528','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','Elavg.f�r belysning','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','V�rme ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5012','Hyra för garage ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5013','Hyra för lagerlokal','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5014','Hyra för P-plats ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5015','Avg.för bostadsr.för','A','528','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','Elavg.för belysning','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','Värme ','A','528','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','Vatten och avlopp ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','Lokaltillbeh�r ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5060','St�dn. renh�llning ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5061','St�dning ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5062','Soph�mtning ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5063','Hyra f�r sopcont.','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5064','Sn�r�jning ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5065','Tr�dg�rdssk�tsel ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5070','Rep.underh�ll lokal','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090','�vr.lokalkostn ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','Lokaltillbehör ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5060','Städn. renhållning ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5061','Städning ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5062','Sophämtning ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5063','Hyra för sopcont.','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5064','Snöröjning ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5065','Trädgårdsskötsel ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5070','Rep.underhåll lokal','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090','Övr.lokalkostn ','A','528','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('51','Fastighetskostn','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Fastighetskostn','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5110','Tomtr�ttsavg/arrende','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5110','Tomträttsavg/arrende','A','528','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5120','Elavg.belysning ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5130','V�rme ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5131','Uppv�rmning ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5130','Värme ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5131','Uppvärmning ','A','528','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5132','Sotning ','A','528','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5140','Vatten och avlopp ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5160','St�dn o renh�llning','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5161','St�dning ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5162','Soph�mtning ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5160','Städn o renhållning','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5161','Städning ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5162','Sophämtning ','A','528','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5163','Hyra f sopcontainer','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5164','Sn�r�jning ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5165','Tr�dg�rdssk�tsel ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5170','Rep.o underh�ll fast','A','526','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5190','�vr.fastighetskostn ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5164','Snöröjning ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5165','Trädgårdsskötsel ','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5170','Rep.o underhåll fast','A','526','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5190','Övr.fastighetskostn ','A','528','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5191','Fastighetsskatt ','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5192','Fastigh.f�rs.premier','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5198','�.fast.kostn-ej avdr','A','528','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5199','�.fast.kostn-avdrag','A','528','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52','Hyra av anl�ggningstillg�ngar ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5192','Fastigh.förs.premier','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5198','Ö.fast.kostn-ej avdr','A','528','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5199','Ö.fast.kostn-avdrag','A','528','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52','Hyra av anläggningstillgångar ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5200','Hyra av anl.tillg','A','529','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5210','Hyra mask/tekn.anl','A','529','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5211','Korthyra mask/te anl','A','529','E','AP_amount:IC_cogs:IC_expense');
@@ -790,55 +790,55 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5250','Hyra av datorer ','A','529','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5251','Korttidshyra datorer','A','529','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5252','Leasing av datorer ','A','529','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5290','�.hyresk. anl.tillg','A','529','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5290','Ö.hyresk. anl.tillg','A','529','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('53','Energikostn ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5300','Energikostn','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5310','Elavg.f�r drift ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5310','Elavg.för drift ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5320','Gas ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5330','Eldningsolja ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5340','Stenkol och koks ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5350','Torv,ved mm br�nsle','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5350','Torv,ved mm bränsle','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5360','Bensin,fotogen,diese','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5370','Fj�rrv�rme,kyla mm','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5370','Fjärrvärme,kyla mm','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5380','Vatten ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5390','�vr.energikostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54','F�rbrukningsinventarier och f�rbrukningsmaterial ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','F�rbrukn.inv. mm','A','531','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','F�rbrukn.inventarier','A','531','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5390','Övr.energikostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54','Förbrukningsinventarier och förbrukningsmaterial ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','Förbrukn.inv. mm','A','531','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Förbrukn.inventarier','A','531','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','Dataprogram ','A','531','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','Transportinventarier','A','531','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','F�rbrukn.emballage','A','531','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5460','F�rbrukningsmaterial','A','531','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5480','Arbetskl�der/skyddsm','A','531','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5490','�vr.f�rbr.inv.o.mtrl','A','531','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55','Reparation och underh�ll ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5500','Repar. och underh�ll','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','Förbrukn.emballage','A','531','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5460','Förbrukningsmaterial','A','531','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5480','Arbetskläder/skyddsm','A','531','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5490','Övr.förbr.inv.o.mtrl','A','531','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55','Reparation och underhåll ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5500','Repar. och underhåll','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5510','Rep.o underh.mask/ta','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5520','Rep.o underh.inv.','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5530','Rep.o underh inst.','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5550','Rep.o underh f�rbr','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5580','Underh/tv�tt arb.kl','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5590','�vr.kostn rep/underh','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56','Kostn f�r transportmedel','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','Kostn f�r transportm','A','538','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5550','Rep.o underh förbr','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5580','Underh/tvätt arb.kl','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5590','Övr.kostn rep/underh','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56','Kostn för transportmedel','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','Kostn för transportm','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Personbilskostn ','A','536','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5611','Drivmedel pers.bilar','A','536','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5612','F�rs/skat pers.bilar','A','536','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5612','Förs/skat pers.bilar','A','536','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5613','Rep/underh pers.bil','A','536','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Leasingavg.pers.bil','A','536','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5619','�vr.personbilskostn','A','536','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5619','Övr.personbilskostn','A','536','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Lastbilskostn ','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5621','Drivmedel lastbilar ','A','538','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5622','F�rs/sk lastbilar ','A','538','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5622','Förs/sk lastbilar ','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5623','Rep/underh-lastbilar','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5625','Leasingavg.lastbilar','A','538','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5629','�vr.lastbilskostn ','A','538','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5629','Övr.lastbilskostn ','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5630','Truckkostn ','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5650','Traktorkostn ','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Motorcy/mop/skoterKo','A','538','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5670','B�tkostn ','A','538','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5670','Båtkostn ','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Flygplan/helikopterk','A','538','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','�vr.kostn trsp-medel','A','538','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Övr.kostn trsp-medel','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('57','Frakter och transporter ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Frakter och transp','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5710','Frakt,trsp varudistr','A','538','E','AP_amount:IC_expence:IC_cogs');
@@ -850,37 +850,37 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5820','Hyrbilskostn ','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5831','Kost och logi i Sv. ','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5832','Kost och logi i utl','A','538','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5890','�vr.resekostn ','A','538','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5890','Övr.resekostn ','A','538','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59','Reklam och PR ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5900','Reklam och PR','A','541','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5910','Annonsering ','A','541','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5920','Utomhus/trafikreklam','A','541','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5930','Reklamtr./direktrekl','A','541','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5940','Utst�lln. och m�ssor','A','541','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5940','Utställn. och mässor','A','541','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5950','Butiksreklam ','A','541','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5960','Varuprover,reklamg�v','A','541','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5960','Varuprover,reklamgåv','A','541','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5970','Film-,radio- reklam','A','541','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5980','PR, sponsring ','A','541','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5985','Hemsidor datareklam','A','541','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5990','�vr.kostn rekl/PR','A','541','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5998','Erh�llna reklambidr','A','541','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6','�vr.externa r�relseutgifter/kostn','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60','�vr.f�rs�ljningskostnader','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000','�v.f�rs�ljningskostn','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5990','Övr.kostn rekl/PR','A','541','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5998','Erhållna reklambidr','A','541','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6','Övr.externa rörelseutgifter/kostn','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60','Övr.försäljningskostnader','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000','Öv.försäljningskostn','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6010','Kataloger/prislistor','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6020','Egna facktidskrifter','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6030','Speciella orderkostn','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6040','Kontokortsavg.','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6050','F�rs�ljningsprovis.','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6050','Försäljningsprovis.','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6055','Franchiseavg.o dyl','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6060','Kreditf�rs.kostn','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6060','Kreditförs.kostn','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6061','Kreditupplysning','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6062','Inkasso ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6070','Repr.','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6071','Repr.-avdragsgill','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6072','Repr.-ej avdragsgill','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6080','Bankgarantiavg.','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6090','�vr.f�rs�ljn.kostn','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6090','Övr.försäljn.kostn','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61','Kontorsmaterial och trycksaker','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6100','Kontorsmtrl o trycks','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6110','Kontorsmaterial ','A','530','E','AP_amount:IC_cogs:IC_expense');
@@ -890,44 +890,44 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6210','Telekommunikation ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6211','Telefon ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6212','Mobiltelefon ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6213','Mobils�kning ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6213','Mobilsökning ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6214','Fax ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6215','Telex ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6217','Telefonkonsult ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6230','Datakommunikation ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6250','Porto mm','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('63','F�retagsf�rs och �vr riskkostn','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6300','F�ret.f�rs o � r.kostn','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6310','F�retagsf�rs�kringar ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320','Sj�lvrisker ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6330','F�rluster i p�g.arb','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6350','F�rluster p� kundf','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6351','Konstat f�rl kundf','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6352','Befarad f�rl kundf','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('63','Företagsförs och övr riskkostn','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6300','Föret.förs o ö r.kostn','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6310','Företagsförsäkringar ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320','Självrisker ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6330','Förluster i påg.arb','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6350','Förluster på kundf','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6351','Konstat förl kundf','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6352','Befarad förl kundf','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6360','Garantikostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6361','F�rl.garantiavs','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6361','Förl.garantiavs','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6362','Faktisk garantikostn','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6370','Kostn bevakn/larm','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6380','F�rl �vr kortfr.ford','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6390','�vr.riskkostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64','F�rvaltningskostn ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6400','F�rvaltningskostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6380','Förl övr kortfr.ford','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6390','Övr.riskkostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64','Förvaltningskostn ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6400','Förvaltningskostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6410','Styrelsearvoden ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6420','Revisionsarvoden ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6430','Management fees ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6440','�rsredov./del�rsrapp','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6450','Bolagsst�mma ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65','�vr.externa tj. ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6500','�vr.externa tj.','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6510','M�tningstj. ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6440','Årsredov./delårsrapp','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6450','Bolagsstämma ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65','Övr.externa tj. ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6500','Övr.externa tj.','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6510','Mätningstj. ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6520','Ritn- o kopier.kostn','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6530','Redovisningstj. ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6540','IT-tj. ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6550','Konsultarvoden ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6560','Serviceavg.branschor','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6570','Bankkostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6580','Adv.o r�tteg�ngskost','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6590','�vr.externa tj. ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6580','Adv.o rättegångskost','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6590','Övr.externa tj. ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66','Fri t.egna konton','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67','Fri t.egna konton','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68','Inhyrd personal ','H','','E','');
@@ -937,84 +937,84 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6830','Inhyrd transportpers','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6840','Inh.kontor/ekonomipe','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6850','Inhyrd IT-personal ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6860','Inh.markn/f�rs�ljn.p','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6860','Inh.markn/försäljn.p','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6870','Inh.restau/butiksper','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6880','Inhyrd f�retagsled.','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6890','�vr inhyrd personal','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69','�vr.externa kostn ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6900','�vr.externa kostn','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6880','Inhyrd företagsled.','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6890','Övr inhyrd personal','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69','Övr.externa kostn ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6900','Övr.externa kostn','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6910','Licensavg./royalties','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6911','Stim- och Samiavg.','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6920','Patenkostn egna pat','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6921','Uppfinningskostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6930','Kostn varum�rken mm','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6940','Kontr/provn/st�mpela','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6930','Kostn varumärken mm','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6940','Kontr/provn/stämpela','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6941','Certifieringskostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6950','Tillsynsavg.myndigh','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6951','Milj�avg.','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6952','F�rpackningsavg.','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6951','Miljöavg.','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6952','Förpackningsavg.','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6960','Franchiseavg.och dyl','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6970','Tidn/tidskr/facklitt','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6971','Tidningar och tidskr','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6972','Facklitteratur ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6980','F�reningsavg.','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6981','F�reningsavg-avdrags','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6982','F�r-avg-ej avdragsgi','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6990','�vr.externa kostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6991','�vr.ext.kostn-avdrag','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6992','�.ext.ko-ej avdragsg','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6993','L�mnade bidr o g�vor','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6980','Föreningsavg.','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6981','Föreningsavg-avdrags','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6982','För-avg-ej avdragsgi','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6990','Övr.externa kostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6991','Övr.ext.kostn-avdrag','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6992','Ö.ext.ko-ej avdragsg','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6993','Lämnade bidr o gåvor','A','530','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6995','Kostn.rta sk/soc.avg','A','530','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6998','Ing.moms-�terbetaln','A','530','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6998','Ing.moms-återbetaln','A','530','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6999','Ing.moms-bland.verks','A','530','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7','Utgifter/kostn f�r personal, avskr m m ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70','L�ner t.kollektivanst','H','','E','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7010','L�ner t.kollektivans','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7011','L�ner t.kollektivans','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7','Utgifter/kostn för personal, avskr m m ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70','Löner t.kollektivanst','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7000','Löner t.kollektivans','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7010','Löner t.kollektivans','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7011','Löner t.kollektivans','A','512','E','AP_amount:IC_cogs:IC_expense');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7016','L�nesk.vinstand.koll','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7015','Löneskatt koll.ans','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7016','Lönesk.vinstand.koll','A','512','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7017','Avg.vederl.koll.ans','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7018','Bruttol�neavdr koll','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7019','Uppl.l�n.vinstan.kol','A','512','E','AP_amount:IC_cogs:IC_expense');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7082','Semesterl�ner koll.','A','512','E','AP_amount:IC_cogs:IC_expense');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7018','Bruttolöneavdr koll','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7019','Uppl.lön.vinstan.kol','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7080','Lön ej arb tid koll','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7081','Sjuklöner kollektiva','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7082','Semesterlöner koll.','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7090','Förändr.sem.lönskuld','A','512','E','AP_amount:IC_cogs:IC_expense');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('72','L�ner t.tj�nstem�n och f�retagsledare ','H','','E','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7215','L�neskatt tj�nstem�n','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7216','L�nesk. vinstand tjm','A','512','E','AP_amount:IC_cogs:IC_expense');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7221','L�ner t.f�retagsled','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7222','Tantiem f�retagsled','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7223','Gratif. f�retagsled','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7227','Avg.ved.f�retagsled','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7228','Bruttol�neavdr.f-led','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7229','Uppl.l�n/v-and.f-led','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7280','L�n ek arb tid tj/fl','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7281','Sjukl�ner tjm/f-led','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7282','Semesterl�ner tj/fl','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7290','F�r�ndr.sem.l�nskuld','A','512','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('73','Kostnadsers.och f�rm�ner','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7300','Kostn.ers.och f�rm�n','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('72','Löner t.tjänstemän och företagsledare ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7200','Lön tj.män/för.led.','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7211','Löner t.tjänstemän ','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7212','Vinstand. t.tj.män','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7215','Löneskatt tjänstemän','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7216','Lönesk. vinstand tjm','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7217','Avg.vederl.t.tj.män','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7218','Bruttolönavdr-tj.män','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7219','Uppl.lön/vinstand.tj','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7220','Löner t.företagsled','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7221','Löner t.företagsled','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7222','Tantiem företagsled','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7223','Gratif. företagsled','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7227','Avg.ved.företagsled','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7228','Bruttolöneavdr.f-led','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7229','Uppl.lön/v-and.f-led','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7280','Lön ek arb tid tj/fl','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7281','Sjuklöner tjm/f-led','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7282','Semesterlöner tj/fl','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7290','Förändr.sem.lönskuld','A','512','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('73','Kostnadsers.och förmåner','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7300','Kostn.ers.och förmån','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7310','Kontanta extraers.','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7311','Ers f�r sammantr.mm','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7312','Ers f�rslagsv./uppfi','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7311','Ers för sammantr.mm','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7312','Ers förslagsv./uppfi','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7313','Bidrag bostadskostn','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7314','Bidrag m�ltidskostn','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7314','Bidrag måltidskostn','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7315','Bidrag resor tor arb','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7316','Bidrag arbetskl�der','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7316','Bidrag arbetskläder','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7317','Bidrag arb.mtrl/vtyg','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7318','Felr�kningspengar ','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7319','�vr.kont extraers.','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7318','Felräkningspengar ','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7319','Övr.kont extraers.','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7320','Traktam.tj.resa ','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7321','Skattefri traktam-Sv','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7322','Skattepli traktam-Sv','A','514','E','AP_amount:IC_cogs:IC_expense');
@@ -1023,100 +1023,100 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
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 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7331','Bilers.- skattefria ','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7332','Bilers.- skattepl','A','514','E','AP_amount:IC_cogs:IC_expense');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7380','Kostn f�rm.anst','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7350','Ers föres.arb.kl','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7370','Repr.ersättningar','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7380','Kostn förm.anst','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7381','Kostn fri bostad','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7382','Kostn fria/subv m�lt','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7382','Kostn fria/subv målt','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7383','Kostn resor tor arb','A','514','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7384','Kostn fria/subv a.kl','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7385','Kostn f�r fri bil ','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7386','Subventionerad r�nta','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7385','Kostn för fri bil ','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7386','Subventionerad ränta','A','514','E','AP_amount:IC_cogs:IC_expense');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7389','�vr.kostn och f�rm�n','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7390','�vr.kostners.f�rm�n','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7398','Anst.nettol�neavdrag','A','514','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7399','�vr.kostners.f�rm�n','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7389','Övr.kostn och förmån','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7390','Övr.kostners.förmån','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7398','Anst.nettolöneavdrag','A','514','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7399','Övr.kostners.förmån','A','514','E','AP_amount:IC_cogs:IC_expense');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7411','Prem.koll.pens.f�rs','A','524/511','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7412','Prem.indiv.pens.f�rs','A','524','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7420','F�r�ndr.pens.skuld','A','524','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7430','Avdr.r�nt.pens.kostn','A','524','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7410','Pens.försäkr.premier','A','524','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7411','Prem.koll.pens.förs','A','524/511','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7412','Prem.indiv.pens.förs','A','524','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7420','Förändr.pens.skuld','A','524','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7430','Avdr.ränt.pens.kostn','A','524','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7440','Avs.t.pens.stiftelse','A','524','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7450','Avdr.gottg.pens.stif','A','524','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7460','Pens.utbetalningar ','A','524','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7461','Pens.utbet.koll.anst','A','524','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7462','Pens.utbet.tj�nstem','A','524','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7463','Pens.utbet.f�r.led','A','524','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7470','F�rvalt/kred.f�r.avg','A','524','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7490','�vr.pensionskostn ','A','524','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7462','Pens.utbet.tjänstem','A','524','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7463','Pens.utbet.för.led','A','524','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7470','Förvalt/kred.för.avg','A','524','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7490','Övr.pensionskostn ','A','524','E','AP_amount:IC_cogs:IC_expense');
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 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7500','Soc.avg.enl lag/avt','A','520','E','AP_amount:IC_cogs:IC_expense');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7511','Soc.avg.l�ner/ers.','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7512','Soc.avg.f�rm�nsv�rd','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7511','Soc.avg.löner/ers.','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7512','Soc.avg.förmånsvärd','A','520','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7515','Soc.avg.sk.pl.ers','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7516','Soc.avg.p� arvoden','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7518','Soc.avg.bruttol�navd','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7519','Soc.av.sem/l�neskuld','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7516','Soc.avg.på arvoden','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7518','Soc.avg.bruttolönavd','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7519','Soc.av.sem/löneskuld','A','520','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7520','Egenavg.m m ','A','597','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7530','L�neskatt ','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7531','L�neskatt l�ner/ers','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7532','L�neskatt f�rm�nsv�r','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7533','S�rs.l�nesk.pens.kos','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7535','L�nesk.skattepl.ers.','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7536','L�neskatt p� arvoden','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7538','L�nesk.bruttol�neavd','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7530','Löneskatt ','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7531','Löneskatt löner/ers','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7532','Löneskatt förmånsvär','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7533','Särs.lönesk.pens.kos','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7535','Lönesk.skattepl.ers.','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7536','Löneskatt på arvoden','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7538','Lönesk.bruttolöneavd','A','520','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7550','Avk.sk.pensionsmed','A','524','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7570','Premier AMF-f�rs�kr','A','511','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7580','Gruppf�rs�kr.premier','A','520/511','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7581','Grupplivf�rs.premier','A','520/511','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7582','Gruppsjukf�rs.prem.','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7570','Premier AMF-försäkr','A','511','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7580','Gruppförsäkr.premier','A','520/511','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7581','Grupplivförs.premier','A','520/511','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7582','Gruppsjukförs.prem.','A','520','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7583','Gruppolycksfallsf.p','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7590','�.soc.o.a.avg.e.lag','A','520','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('76','�vr.personalkostn ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7600','�vr.personalkostn','A','527','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7590','Ö.soc.o.a.avg.e.lag','A','520','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('76','Övr.personalkostn ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7600','Övr.personalkostn','A','527','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7610','Utbildning ','A','527','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7620','Sjuk- och h�lsov�rd','A','527','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7621','Sjuk/h�lsov-avd.gill','A','527','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7622','Sjuk/h�lsov-ej avdr','A','527','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7620','Sjuk- och hälsovård','A','527','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7621','Sjuk/hälsov-avd.gill','A','527','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7622','Sjuk/hälsov-ej avdr','A','527','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7630','Personalrepr','A','527','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7631','Personalrepr-avdr.g','A','527','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7632','Personalrepr-ej av.g','A','527','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7650','Sjukl�nef�rs�kring ','A','527','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7650','Sjuklöneförsäkring ','A','527','E','AP_amount:IC_cogs:IC_expense');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7680','Gottg�r.f.pers.stift','A','527','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7690','�vr.pers.kostn/bidr','A','527','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7680','Gottgör.f.pers.stift','A','527','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7690','Övr.pers.kostn/bidr','A','527','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7691','Personalrekrytering','A','527','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7692','Begravningshj�lp ','A','527','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7692','Begravningshjälp ','A','527','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7693','Fritidsverksamhet ','A','527','E','AP_amount:IC_cogs:IC_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7698','Erh bidr o ers.pers','A','527','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7699','�vr.personalkostn ','A','527','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('77','Ns och �terf�ring av nedskrivningar ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7699','Övr.personalkostn ','A','527','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('77','Ns och återföring av nedskrivningar ','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7710','Ns im.anl.tillg','A','553','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7720','Ns byggn/mark','A','553','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7730','Ns mask/inv','A','553','E','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7780','�terf nedsk.mask/inv','A','553/554','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7790','�terf nedsk.oms.till','A','553/554','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7760','Återf.nedskr.im.anlt','A','553','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7770','Återf nedskr.by/mark','A','553/554','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7780','Återf nedsk.mask/inv','A','553/554','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7790','Återf nedsk.oms.till','A','553/554','E','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7814','Avskr p� licenser ','A','561','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7815','Avskr p� varum�rken','A','561','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7816','Avskr p� hyresr�tter','A','561','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7817','Avskr p� goodwill ','A','561','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7819','Avsk.�.im.anl.tillg','A','561','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7813','Avskr på patent ','A','561','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7814','Avskr på licenser ','A','561','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7815','Avskr på varumärken','A','561','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7816','Avskr på hyresrätter','A','561','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7817','Avskr på goodwill ','A','561','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7819','Avsk.ö.im.anl.tillg','A','561','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7820','Avskr byggn/markanl','A','560','E','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7824','Avskr markanl�ggning ','A','560','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7829','Avskr �vr byggnader ','A','560','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7824','Avskr markanläggning ','A','560','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7829','Avskr övr byggnader ','A','560','E','');
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@@ -1125,169 +1125,169 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7990','�vr.r�relsekostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7839','Avskr övr mask/inv','A','559','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('79','Poster av engångskaraktär och övr rörelsekostn ','H','','E','');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7971','Förl.avytt.im.anl.ti','A','556','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7972','Förl.avytt.byggn/mar','A','556','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7973','Förl.avytt.mask/inv','A','556','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7990','Övr.rörelsekostn ','A','530','E','AP_amount:IC_cogs:IC_expense');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('80','Resultat från aktier och andelar i koncernföretag','H','','E','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8022','Res f�rs.akt/and df','A','550/551','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8023','Res f�rs.akt/and �k','A','550/551','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8070','Ns l�ngfr.fo.kf','A','553/570','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8012','Utdeln akt.and.do-fö','A','564','E','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8013','Utdeln akt.and.ö kf','A','564','E','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8020','Res förs.akt/and kf','A','550/551','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8022','Res förs.akt/and df','A','550/551','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8023','Res förs.akt/and ök','A','550/551','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8070','Ns långfr.fo.kf','A','553/570','E','');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('82','Resultat �vr v�rdepapper och l�ngfr fordr (anl.tillg) ','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8073','Ns akt/and ö kf','A','570','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8076','Ns långfr.fo mo','A','570','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8077','Ns långfr.fo do','A','570','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8078','Ns långfr.fo ök','A','570','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8080','Åf ns långfr.fo kf','A','571','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8082','Åf ns akt/and do-fö','A','571','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8083','Åf ns akt/and ö kf','A','571','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8086','Åf ns långfr.fo.mo','A','571','E','');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('81','Resultat från aktier och andelar i intresseföretag ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110','Utd akt/and intr.fö','A','564','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8120','Res förs.akt/and ifö','A','550/551','I','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8170','Ns långfr.fo.intr.fö','A','570','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8171','Ns akt/andel intr.fö','A','570','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8172','Ns långfr fo intr.fö','A','570','I','');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8210','Utd akt/and övr.för','A','565','I','AR_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8363','�vr.rt-int.�vr ko.f�','A','568','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8350','Res.förs.kortfr.plac','A','568','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8360','Övr.rt-int.konc.före','A','568','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8361','Övr.rt-int.moderföre','A','568','I','AR_amount');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8363','Övr.rt-int.övr ko.fö','A','568','I','AR_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8413','Rta checkr�kningskr','A','569','E','AP_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8463','Rtakostn �v.konc.f�r','A','569','E','AP_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8750','Extraordin�ra kostn','A','530','E','AP_amount');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8710','Extraordinära int. ','A','401','I','AR_amount');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8819','Återf per.fond ','A','589/593','I','AP_amount:AR_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8830','�ndr.per.fond-HB-3','A','589/597','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8829','Åf periodiseringsfon','A','589/596','E','AP_amount:AR_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8860','F�r. av ers.fond ','A','593/594','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8839','Åf periodiseringsfon','A','589/599','E','AP_amount:AR_amount');
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+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8860','För. av ers.fond ','A','593/594','E','AP_amount:AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8861','Avs.ers.fond inv','A','594','E','AP_amount:AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8862','Avs ers.fond by/m-an','A','594','E','AP_amount:AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8863','Avs ers.fond mark ','A','594','E','AP_amount:AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8864','Avs ers.fond djurlag','A','594','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8865','Fr�n ers.fond f avsk','A','593','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8866','Fr�n ers.fond ej avs','A','593','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8869','�terf fr�n ers.fond ','A','593','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8870','�ndr.al.inv.reserv','A','593','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8871','Fr�n al.inv.res f av','A','593','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8872','Fr�n a.inv.res ej av','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8865','Från ers.fond f avsk','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8866','Från ers.fond ej avs','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8869','Återf från ers.fond ','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8870','Ändr.al.inv.reserv','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8871','Från al.inv.res f av','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8872','Från a.inv.res ej av','A','593','E','AP_amount:AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8873','Av.anl.t.fr.a.inv.re','A','593','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8879','�f allm.inv.reserv','A','593','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8880','F�r�ndr.obesk.int.','A','593/594','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8881','Avs�tn.upphovsmannak','A','594','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8882','�terf upphovsmannako','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8879','Åf allm.inv.reserv','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8880','Förändr.obesk.int.','A','593/594','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8881','Avsätn.upphovsmannak','A','594','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8882','Återf upphovsmannako','A','593','E','AP_amount:AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8885','Avs. t.skogskonto ','A','594','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8886','�terf t.skogskonto','A','593','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8890','�vr.bokslutsdisp','A','593/594','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8891','�.s.bokf/fak p-skuld','A','593/594','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8886','Återf t.skogskonto','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8890','Övr.bokslutsdisp','A','593/594','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8891','Ä.s.bokf/fak p-skuld','A','593/594','E','AP_amount:AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8892','Neds.konsolid.anl.ti','A','594','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8895','F�r�nd.valutakursres','A','593/594','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8896','F�r�ndr.lagerreserv','A','593','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8897','�terf av SURV','A','591','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8899','�vr.bokslutsdisp','A','593','E','AP_amount:AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('89','Skatter och �rets resultat ','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8910','Skatt p� �rets resul','A','598','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8920','Skatt pga �ndr taxer','A','598','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8895','Föränd.valutakursres','A','593/594','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8896','Förändr.lagerreserv','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8897','Återf av SURV','A','591','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8899','Övr.bokslutsdisp','A','593','E','AP_amount:AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('89','Skatter och årets resultat ','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8910','Skatt på årets resul','A','598','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8920','Skatt pga ändr taxer','A','598','E','AP_amount:AR_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8930','Restituerad skatt','A','598','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8940','Latent skatt','A','598','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8980','�vr.skatter ','A','598','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8980','Övr.skatter ','A','598','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8990','Resultat ','A','599/596','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8999','�rets resultat','A','599/596','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8999','Årets resultat','A','599/596','E','');
 
 insert into tax (chart_id,rate) values ((select id from chart where accno = '2611'),0.25);
 insert into tax (chart_id,rate) values ((select id from chart where accno = '2613'),0.25);
diff --git a/sql/Sweden_Church_Society-chart.sql b/sql/Sweden_Church_Society-chart.sql
index bbef2845..1697ca70 100755
--- a/sql/Sweden_Church_Society-chart.sql
+++ b/sql/Sweden_Church_Society-chart.sql
@@ -1,229 +1,229 @@
 -- Johan Hambraeus
 -- May 7, 2006
 --
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1','Tillg�ngar','H','','','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10','Immateriella anl�ggningstillg�ngar','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1','Tillgångar','H','','','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10','Immateriella anläggningstillgångar','H','','','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1010','Balanserade utgifter','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1019','Ack avskriningar balanserade utg','A','','C','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Hyresr�tt','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1069','Ack avskrivn hyresr�tt','A','','C','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Hyresrätt','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1069','Ack avskrivn hyresrätt','A','','C','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11','Byggnader och mark','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1110','Byggnader','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1119','Ack avskrivn byggnader','A','','C','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1130','Mark','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1140','Tomter, markomr obebyggda','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1150','Markanl�ggningar','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1159','Ack avskrivn markanl�ggn','A','','C','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1190','�vriga byggnader och mark','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1150','Markanläggningar','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1159','Ack avskrivn markanläggn','A','','C','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1190','Övriga byggnader och mark','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12','Maskiner och inventarier','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1230','Installationer','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1238','Ack nedskrivn installationer','A','','C','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1239','Ack avskrivn installationer','A','','C','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1250','Datorer','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1259','Ack avskrivn datorer','A','','C','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13','Finansiella anl�ggningstillg�ngar','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13','Finansiella anläggningstillgångar','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1370','Uppskjuten skattefordran','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1380','L�ngfristiga fordringar','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1380','Långfristiga fordringar','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400','Fordran hos EFS Gafsele','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1405','Fordran hos EFS H�lla','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1405','Fordran hos EFS Hälla','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('15','Kundfordringar','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','Kundfordringar','A','','A','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('16','�vriga kortfristiga fordringar','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1600','�vr kortfristiga fordr','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1710','F�rutbetalda hyror','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1730','F�rutbet f�rs�kringspremier','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1740','F�rutbet r�nteutgifter','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('16','Övriga kortfristiga fordringar','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1600','Övr kortfristiga fordr','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1710','Förutbetalda hyror','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1730','Förutbet försäkringspremier','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1740','Förutbet ränteutgifter','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1750','Upplupna hyresinkomster','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1760','Upplupna inkomstr�ntor','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1790','�vr interimsfordringar','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1760','Upplupna inkomsträntor','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1790','Övr interimsfordringar','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19','Kassa och Bank','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1910','Kassa','A','','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1920','Postgiro','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1930','Checkr�kningskonto','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1940','�vriga bankkonto','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1941','Nordea v�rdepappersfond','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1930','Checkräkningskonto','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1940','Övriga bankkonto','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1941','Nordea värdepappersfond','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1942','Nordea girokapitalkonto','A','','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2','Eget kapital och skulder','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('20','Eget kapital','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','Eget kapital EFS �sele','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','Eget kapital EFS Åsele','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2005','Eget kapital EFS Gafsele','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010','Eget kapital EFS H�lla','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2070','�ndam�lsbest�mda medel','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2091','Balanserad vinst/f�rlust','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2098','Vinst/f�rlust f�reg �r','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010','Eget kapital EFS Hälla','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2070','Ändamålsbestämda medel','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2091','Balanserad vinst/förlust','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2098','Vinst/förlust föreg år','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2099','Redovisat resultat','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('22','Avs�ttningar','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250','Avs�ttning f�r skatter','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2290','�vriga avs�ttningar','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('22','Avsättningar','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250','Avsättning för skatter','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2290','Övriga avsättningar','A','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('23','Skulder','H','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2300','Skuld till EFS Gafsele','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','Skuld till EFS H�lla','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','Skuld till EFS Hälla','A','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','Skuld till fam Norlin','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2330','Checkr�kningskredit','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2399','�vr l�ngfristiga skulder','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2440','Leverant�rsskulder','A','','L','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2499','�vr kortfristiga skulder','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2960','Upplupna utgiftsr�ntor','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2971','F�rutbetalda hyresint�kter','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2972','F�rutbetalda medlemsavgifter','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2979','�vriga f�rutbetalda int�kter','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2990','�vr interimsskulder','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2999','�vr uppl kostn/f�rutbet int�kter','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3','Int�kter','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('30','Allm�nna g�vor','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3000','G�vor via konto','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3005','Minnesg�vor','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3010','Gudstj�nstkollekter','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3015','Fika/kaffe/fester - g�vor','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('31','�ronm�rkta g�vor','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100','�ronm�rkta g�vor','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3101','G�vor barnarbete','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3102','G�vor k�rs�ng','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3103','G�vor b�negrupper','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3104','G�vor Alfa-grupper','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3105','�vrigt lokalt arbete','A','','I','AR_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3106','G�vor till fastighet mm','A','','I','AR_amount');
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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52','�vriga kostnader','H','','E','');
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 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5220','Hyra inventarier','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5290','�vr hyreskostn anl tillg','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5390','�vriga br�nslen','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','F�rbrukningsinventarier','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5460','F�rbrukningsmaterial','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5480','Arbetskl�der o skyddsmtrl','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5500','Reparation och underh�ll','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5290','Övr hyreskostn anl tillg','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5390','Övriga bränslen','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Förbrukningsinventarier','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5460','Förbrukningsmaterial','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5480','Arbetskläder o skyddsmtrl','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5500','Reparation och underhåll','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5710','Frakt och transport','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Resekostnader','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5910','Annonsering','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5930','Reklamtrycksaker','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5990','�vrig reklam','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5990','Övrig reklam','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6110','Kontorsmaterial','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6150','Trycksaker','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6210','Telefon','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6250','Porto','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6310','F�rs�kringar','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320','Sj�lvrisker','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6340','L�mnade skadest�nd','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64','F�rvaltningskostnader','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6490','�vr f�rvaltningskostnader','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6530','Redovisningstj�nster','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6540','IT-tj�nster','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6310','Försäkringar','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320','Självrisker','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6340','Lämnade skadestånd','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64','Förvaltningskostnader','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6490','Övr förvaltningskostnader','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6530','Redovisningstjänster','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6540','IT-tjänster','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6550','Konsultarvoden','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65','Bankkostnader','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6570','Bankkostnader, Nordea','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6571','Bankkostnader, Postgirot','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6572','Bankkostnader, Bankgiro','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6573','Bankkostnader, F�reningssparbank','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('658','Fr�mmande tj�nster','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6573','Bankkostnader, Föreningssparbank','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('658','Främmande tjänster','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6580','Advokatkostnader','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6590','�vr fr�mmande tj�nster','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7','Avskrivningar och eng�ngskostn','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6590','Övr främmande tjänster','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7','Avskrivningar och engångskostn','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7780','Avskrivningar enligt plan','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7811','Avskrivningar balanserade utgifter','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7820','Avskrivningar byggnader/mark','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7821','Avskrivn byggnader','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7822','Avskrivn byggnadsinv','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7824','Avskrivn markanl�ggn','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7829','Avskrivningar �vr byggnader','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7824','Avskrivn markanläggn','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7829','Avskrivningar övr byggnader','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7832','Avskrivn inventarier','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7833','Avskrivningar installationer','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7835','Avskrivningar datorer','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7921','Kostn av eng�ngskarakt�r ','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7960','Valutakursf�rlust','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8','Financiella int�kter o kostnader','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('83','R�nteint�kter','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8300','R�nteint�kter ','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8390','�vr finansiella int�kter','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('84','R�ntekostnader','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8400','R�ntekostnader','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8490','�vr finansiella kostnader','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7921','Kostn av engångskaraktär ','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7960','Valutakursförlust','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8','Financiella intäkter o kostnader','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('83','Ränteintäkter','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8300','Ränteintäkter ','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8390','Övr finansiella intäkter','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('84','Räntekostnader','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8400','Räntekostnader','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8490','Övr finansiella kostnader','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('891','Skatter','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8910','�rets skattekostnad','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8910','Årets skattekostnad','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('899','Redovisat resultat','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8999','Redovisat resultat','A','','E','');
 --
diff --git a/sql/Swiss-German-chart.sql b/sql/Swiss-German-chart.sql
index e46198dc..65378bf3 100755
--- a/sql/Swiss-German-chart.sql
+++ b/sql/Swiss-German-chart.sql
@@ -2,14 +2,14 @@
 -- adapted to numeric representation of chart no.
 --
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('10000','AKTIVEN','H','1','A','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11000','UMLAUFSVERM�GEN','H','10000','A','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11100','Fl�ssige Mittel','H','11000','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11000','UMLAUFSVERMÖGEN','H','10000','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11100','Flüssige Mittel','H','11000','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11102','Bank CS Kt. 177929-11','A','11100','A','AR_paid:AP_paid');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11110','Forderungen','H','11000','A','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11120','Vorr�te und angefangene Arbeiten','H','11000','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11120','Vorräte und angefangene Arbeiten','H','11000','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11128','Angefangene Arbeiten','A','11120','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11130','Aktive Rechnungsabgrenzung','A','11000','A','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('14000','ANLAGEVERM�GEN','H','10000','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('14000','ANLAGEVERMÖGEN','H','10000','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('18000','AKTIVIERTER AUFWAND UND AKTIVE BERICHTIGUNGSPOSTEN','H','10000','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('18182','Entwicklungsaufwand','A','18000','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('20000','PASSIVEN','H','2','L','');
@@ -22,9 +22,9 @@ INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21210','Kurzfristige Finanzverbindlichkeiten','H','21000','L','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21220','Andere kurzfristige Verbindlichkeiten','H','21000','L','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21222','MWST (3,6)','A','21220','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21229','Gewinnaussch�ttung','A','21220','L','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21230','Passive Rechnungsabgrenzung, kurzfristige R�ckstellungen','H','21000','L','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21235','R�ckstellungen','A','21230','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21229','Gewinnausschüttung','A','21220','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21230','Passive Rechnungsabgrenzung, kurzfristige Rückstellungen','H','21000','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21235','Rückstellungen','A','21230','L','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('24000','FREMDKAPITAL LANGFRISTIG','H','20000','L','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('24256','Gesellschafter','A','24000','L','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('28000','EIGENKAPITAL','H','20000','Q','');
@@ -36,42 +36,42 @@ INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('30000','BETRIEBSERTRAG AUS LIEFERUNGEN UND LEISTUNGEN','H','30000','I','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('31000','PRODUKTIONSERTRAG','H','30000','I','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('31001','Computer','A','31000','I','AR_amount:IC_sale');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('31005','�brige Produkte','A','31000','I','AR_amount:IC_sale');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('31005','Übrige Produkte','A','31000','I','AR_amount:IC_sale');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32000','HANDELSERTRAG','H','30000','I','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32001','Hardware','A','32000','I','AR_amount:IC_sale');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32002','Software OSS','A','32000','I','AR_amount:IC_sale');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32003','Software kommerz.','A','32000','I','AR_amount:IC_sale');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32005','�brige','A','32000','I','AR_amount:IC_sale');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32005','Übrige','A','32000','I','AR_amount:IC_sale');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('34000','DIENSTLEISTUNGSERTRAG','H','30000','I','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('34001','Beratung','A','34000','I','AR_amount:IC_income');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('34002','Installation','A','34000','I','AR_amount:IC_income');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36000','�BRIGER ERTRAG','H','30000','I','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36000','ÜBRIGER ERTRAG','H','30000','I','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('37000','EIGENLEISTUNGEN UND EIGENVERBRAUCH','H','30000','I','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('37001','Eigenleistungen','A','37000','I','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('37002','Eigenverbrauch','A','37000','I','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('38000','BESTANDES�NDERUNGEN ANGEFANGENE UND FERTIGGESTELLTE ARBEITUNG AUS PRODUKTION UND DIENSTLEISTUNG','H','30000','I','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('38001','Bestandes�nderungen','A','38000','I','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39000','ERTRAGSMINDERUNGEN AUS PRODUKTIONS-, HANDELS- UND DIENSTLEISTUNGSERTR�GEN','H','30000','I','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('40000','AUFWAND F�R MATERIAL, WAREN UND DIENSTLEISTUNGEN','H','40000','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('38000','BESTANDESÄNDERUNGEN ANGEFANGENE UND FERTIGGESTELLTE ARBEITUNG AUS PRODUKTION UND DIENSTLEISTUNG','H','30000','I','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('38001','Bestandesänderungen','A','38000','I','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39000','ERTRAGSMINDERUNGEN AUS PRODUKTIONS-, HANDELS- UND DIENSTLEISTUNGSERTRÄGEN','H','30000','I','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('40000','AUFWAND FÜR MATERIAL, WAREN UND DIENSTLEISTUNGEN','H','40000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('41000','MATERIALAUFWAND','H','40000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('41001','Computer','A','41000','E','AP_amount:IC_cogs');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('41005','�brige Produkte','A','41000','E','AP_amount:IC_cogs');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('41005','Übrige Produkte','A','41000','E','AP_amount:IC_cogs');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42000','HANDELSWARENAUFWAND','H','40000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42001','Hardware','A','42000','E','AP_amount:IC_cogs');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42002','Software OSS','A','32000','I','AP_amount:IC_cogs');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42003','Software kommerz.','A','42000','I','AP_amount:IC_cogs');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42005','�brige','A','42000','E','AP_amount:IC_cogs');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('44000','AUFWAND F�R DRITTLEISTUNGEN','H','40000','E','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('46000','�BRIGER AUFWAND','H','40000','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42005','Übrige','A','42000','E','AP_amount:IC_cogs');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('44000','AUFWAND FÜR DRITTLEISTUNGEN','H','40000','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('46000','ÜBRIGER AUFWAND','H','40000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('47000','DIREKTE EINKAUFSSPESEN','H','40000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('47001','Einkaufsspesen','A','47000','E','AP_amount:IC_expense');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('48000','BESTANDESVER�NDERUNGEN, MATERIAL- UND WARENVERLUSTE','H','40000','E','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('48001','Bestandes�nderungen','A','48000','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('48000','BESTANDESVERÄNDERUNGEN, MATERIAL- UND WARENVERLUSTE','H','40000','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('48001','Bestandesänderungen','A','48000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('49000','AUFWANDMINDERUNGEN','H','40000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('49005','Aufwandminderungen','A','49000','E','AP_amount:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('50000','PERSONALAUFWAND','H','50000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57000','SOZIALVERSICHERUNGSAUFWAND','H','50000','E','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('58000','�BRIGER PERSONALAUFWAND','H','58000','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('58000','ÜBRIGER PERSONALAUFWAND','H','58000','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('58005','Sonstiger Personalaufwand','A','58000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('59000','ARBEITSLEISTUNGEN DRITTER','H','50000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('60000','SONSTIGER BETRIEBSAUFWAND','H','60000','E','');
@@ -80,11 +80,11 @@ INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61901','Unterhalt','A','61900','E','AP_amount');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('62000','FAHRZEUG- UND TRANSPORTAUFWAND','H','60000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('62002','Transportaufwand','A','62000','E','AP_amount');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('63000','SACHVERSICHERUNGEN, ABGABEN, GEB�HREN, BEWILLIGUNGEN','H','60000','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('63000','SACHVERSICHERUNGEN, ABGABEN, GEBÜHREN, BEWILLIGUNGEN','H','60000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65000','VERWALTUNGS- UND INFORMATIKAUFWAND','H','60000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('66000','WERBEAUFWAND','H','60000','E','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('67000','�BRIGER BETRIEBSAUFWAND','H','60000','E','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('67001','�briger Betriebsaufwand','A','67000','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('67000','ÜBRIGER BETRIEBSAUFWAND','H','60000','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('67001','Übriger Betriebsaufwand','A','67000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('68000','FINANZERFOLG','H','60000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('68001','Finanzaufwand','A','68000','E','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('68002','Bankspesen','A','68000','E','');
@@ -101,31 +101,31 @@ INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('92000','BILANZ','H','92000','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('93000','GEWINNVERWENDUNG','H','93000','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('99000','SAMMEL- UND FEHLBUCHUNGEN','H','99000','A','');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11121','Warenvorr�te','A','11120','A','IC');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('44001','Aufwand f�r Drittleistungen','A','44000','E','AP_amount:IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11121','Warenvorräte','A','11120','A','IC');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('44001','Aufwand für Drittleistungen','A','44000','E','AP_amount:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('63001','Betriebsversicherungen','A','63000','E','AP_amount:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57004','Unfallversicherung','A','57000','E','AP_amount:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57005','Krankentaggeldversicherung','A','57000','E','AP_amount:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57003','Berufliche Vorsorge','A','57000','E','AP_amount:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57002','FAK','A','57000','E','AP_amount:IC_income:IC_expense');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65009','�briger Verwaltungsaufwand','A','65000','E','AP_amount:IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65009','Übriger Verwaltungsaufwand','A','65000','E','AP_amount:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65003','Porti','A','65000','E','AP_amount:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65002','Telekomm','A','65000','E','AP_amount:IC_expense');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65001','B�romaterial','A','65000','E','AP_amount:IC_expense');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('18181','Gr�ndungsaufwand','A','18000','A','IC_expense');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('50001','L�hne und Geh�lter','A','50000','E','IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65001','Büromaterial','A','65000','E','AP_amount:IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('18181','Gründungsaufwand','A','18000','A','IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('50001','Löhne und Gehälter','A','50000','E','IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('50002','Erfolgsbeteiligungen','A','50000','E','IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21216','Gesellschafter','A','21210','L','AP');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('62001','Fahrzeugaufwand','A','62000','E','AP_amount:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('58003','Spesen','A','58000','E','IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65004','Fachliteratur','A','65000','E','AP_amount:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39001','Skonti','A','39000','I','IC_sale:IC_cogs:IC_income:IC_expense');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39002','Rabatte, Preisnachl�sse','A','39000','I','IC_sale:IC_cogs:IC_income:IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39002','Rabatte, Preisnachlässe','A','39000','I','IC_sale:IC_cogs:IC_income:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36005','Kursgewinn','A','39000','I','IC_sale:IC_cogs:IC_income');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39006','Kursverlust','A','39000','E','IC_sale:IC_cogs:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39005','Verluste aus Forderungen','A','39000','E','IC_sale:IC_cogs:IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('14151','Mobiliar und Einrichtungen','A','14150','A','IC');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('14152','B�romaschinen, EDV','A','14150','A','IC');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('14152','Büromaschinen, EDV','A','14150','A','IC');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11119','Verrechnungssteuer','A','11110','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11118','MWST Vorsteuer auf Investitionen','A','11110','A','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36004','Versand','A','36000','I','IC_income');
@@ -146,7 +146,7 @@ INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11111','Debitoren','A','11110','A','AR');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61001','Miete','A','61000','E','IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61002','Reinigung','A','61000','E','IC_expense');
-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61005','�briger Raumaufwand','A','61000','E','IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61005','Übriger Raumaufwand','A','61000','E','IC_expense');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36003','Essen','A','36000','I','IC_income');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21231','Passive Rechnungsabgrenzung','A','21230','L','');
 INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('67002','Produkteentwicklung','A','67000','E','');
diff --git a/sql/Swiss-German-gifi.sql b/sql/Swiss-German-gifi.sql
index ecd526d3..d3b71bb0 100755
--- a/sql/Swiss-German-gifi.sql
+++ b/sql/Swiss-German-gifi.sql
@@ -1,15 +1,15 @@
 --
 INSERT INTO gifi (accno,description) VALUES ('1','AKTIVEN');
 INSERT INTO gifi (accno,description) VALUES ('2','PASSIVEN');
-INSERT INTO gifi (accno,description) VALUES ('4','AUFWAND F�R MATERIAL, WAREN UND DIENSTLEISTUNGEN');
+INSERT INTO gifi (accno,description) VALUES ('4','AUFWAND FÜR MATERIAL, WAREN UND DIENSTLEISTUNGEN');
 INSERT INTO gifi (accno,description) VALUES ('5','PERSONALAUFWAND');
-INSERT INTO gifi (accno,description) VALUES ('10000','ANLAGEVERM�GEN');
+INSERT INTO gifi (accno,description) VALUES ('10000','ANLAGEVERMÖGEN');
 INSERT INTO gifi (accno,description) VALUES ('11000','Forderungen');
 INSERT INTO gifi (accno,description) VALUES ('11100','Bank');
 INSERT INTO gifi (accno,description) VALUES ('11110','MWST Vorsteuer auf Investitionen');
 INSERT INTO gifi (accno,description) VALUES ('11120','Angefangene Arbeiten');
-INSERT INTO gifi (accno,description) VALUES ('14150','B�romaschinen, EDV');
-INSERT INTO gifi (accno,description) VALUES ('18000','Gr�ndungsaufwand');
+INSERT INTO gifi (accno,description) VALUES ('14150','Büromaschinen, EDV');
+INSERT INTO gifi (accno,description) VALUES ('18000','Gründungsaufwand');
 INSERT INTO gifi (accno,description) VALUES ('20000','FREMDKAPITAL LANGFRISTIG');
 INSERT INTO gifi (accno,description) VALUES ('21000','Kurzfristige Finanzverbindlichkeiten');
 INSERT INTO gifi (accno,description) VALUES ('21200','Sozialversicherungen');
@@ -19,22 +19,22 @@ INSERT INTO gifi (accno,description) VALUES ('21230','Passive Rechnungsabgrenzun
 INSERT INTO gifi (accno,description) VALUES ('24000','Gesellschafter');
 INSERT INTO gifi (accno,description) VALUES ('28000','Stammkapital');
 INSERT INTO gifi (accno,description) VALUES ('28290','Gewinnvortrag');
-INSERT INTO gifi (accno,description) VALUES ('30000','�BRIGER ERTRAG');
+INSERT INTO gifi (accno,description) VALUES ('30000','ÜBRIGER ERTRAG');
 INSERT INTO gifi (accno,description) VALUES ('31000','Computer');
 INSERT INTO gifi (accno,description) VALUES ('32000','Software kommerz.');
 INSERT INTO gifi (accno,description) VALUES ('34000','Beratung');
 INSERT INTO gifi (accno,description) VALUES ('36000','Essen');
 INSERT INTO gifi (accno,description) VALUES ('37000','Eigenleistungen');
-INSERT INTO gifi (accno,description) VALUES ('38000','Bestandes�nderungen');
-INSERT INTO gifi (accno,description) VALUES ('39000','Rabatte, Preisnachl�sse');
+INSERT INTO gifi (accno,description) VALUES ('38000','Bestandesänderungen');
+INSERT INTO gifi (accno,description) VALUES ('39000','Rabatte, Preisnachlässe');
 INSERT INTO gifi (accno,description) VALUES ('40000','AUFWANDMINDERUNGEN');
-INSERT INTO gifi (accno,description) VALUES ('41000','�brige Produkte');
+INSERT INTO gifi (accno,description) VALUES ('41000','Übrige Produkte');
 INSERT INTO gifi (accno,description) VALUES ('42000','Software kommerz.');
-INSERT INTO gifi (accno,description) VALUES ('44000','Aufwand f�r Drittleistungen');
+INSERT INTO gifi (accno,description) VALUES ('44000','Aufwand für Drittleistungen');
 INSERT INTO gifi (accno,description) VALUES ('47000','Einkaufsspesen');
-INSERT INTO gifi (accno,description) VALUES ('48000','Bestandes�nderungen');
+INSERT INTO gifi (accno,description) VALUES ('48000','Bestandesänderungen');
 INSERT INTO gifi (accno,description) VALUES ('49000','Aufwandminderungen');
-INSERT INTO gifi (accno,description) VALUES ('50000','L�hne und Geh�lter');
+INSERT INTO gifi (accno,description) VALUES ('50000','Löhne und Gehälter');
 INSERT INTO gifi (accno,description) VALUES ('57000','FAK');
 INSERT INTO gifi (accno,description) VALUES ('58000','Spesen');
 INSERT INTO gifi (accno,description) VALUES ('60000','VERWALTUNGS- UND INFORMATIKAUFWAND');
@@ -42,7 +42,7 @@ INSERT INTO gifi (accno,description) VALUES ('61000','Reinigung');
 INSERT INTO gifi (accno,description) VALUES ('61900','Unterhalt');
 INSERT INTO gifi (accno,description) VALUES ('62000','Fahrzeugaufwand');
 INSERT INTO gifi (accno,description) VALUES ('63000','Betriebsversicherungen');
-INSERT INTO gifi (accno,description) VALUES ('65000','�briger Verwaltungsaufwand');
+INSERT INTO gifi (accno,description) VALUES ('65000','Übriger Verwaltungsaufwand');
 INSERT INTO gifi (accno,description) VALUES ('66000','Werbeaufwand');
 INSERT INTO gifi (accno,description) VALUES ('67000','Produkteentwicklung');
 INSERT INTO gifi (accno,description) VALUES ('68000','Finanzaufwand');
diff --git a/sql/Traditional-Chinese_Default-chart.sql b/sql/Traditional-Chinese_Default-chart.sql
index a12aad2d..5e46dc79 100755
--- a/sql/Traditional-Chinese_Default-chart.sql
+++ b/sql/Traditional-Chinese_Default-chart.sql
@@ -1,71 +1,71 @@
 -- Default chart of accounts -- sample only
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','���I�ұo�|','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','�����t��','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','�ѥ��ꥻ','H','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','�O�d�վl','H','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','�P��վl','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','�Ը߬վl','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','�䥦�վl','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','�f�P����','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','�~���X','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','��`�κ޲z��X','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','�b�b�Ʃ�','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','�y�ʸ겣','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','�ꥻ�겣','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','�֭p�����I�� - �˿X�γ]��.','A','','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','�֭p�����I�� - �B��u��','A','','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','�y�ʭt��','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','�Ȧ�ɴ�','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','�y�ʬվl','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','���I���q�|','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','�O�d�վl - �h�~��','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','���q�ѥ�','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','�s�f�겣','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','�s�i��P','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','�u��','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','�줽�Ϋ~','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','�v�Q��','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','�|�p�k��','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','�O�I','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','������X','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','�a�b','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','�ұo�|','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','�Q���λȦ����O','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','�~��','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','�O�I��X','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','�h�����X','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','���v����X','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','���u�֧Q','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','�P�� / �n��','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','�Q��','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','�B�O','A','','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','����','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','�w�s / �n��','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','�w�s / �G�ť����s��','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','�P�� / �G�ť����s��','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','�f�P���� / �n��','A','','E','AP_amount:IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','����','A','','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','�f�P���� / �G�ť����s��','A','','E','AP_amount:IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','�s�Ϊ�','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','�줽�Ǹ˿X�γ]��','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','�ȶO�ήT��','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','�ѪF�U��','A','','L','AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','���U�O','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','�q�H�O','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5781','�����s�u�O','A','','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','���׺޲z�O','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2311','�a��|','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','�B�P�O','A','','I','IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','�w�s / �w��','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','�f�P���� / �w��','A','','E','AP_amount:IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','���I�b��','A','','L','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','�B��u��','A','','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','�{���]�p','A','','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','�P�� / �w��','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','�Ը�','A','','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','�����b��','A','','A','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1061','�䲼���Y','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','�ӫ~�A�ȵ|','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','應付所得稅','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','長期負債','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','股份資本','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','保留盈餘','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','銷售盈餘','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','諮詢盈餘','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','其它盈餘','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','貨銷成本','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','薪資支出','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','日常及管理支出','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','呆帳備抵','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','流動資產','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','資本資產','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','累計分期付款 - 裝璜及設備.','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','累計分期付款 - 運輸工具','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','流動負債','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','銀行借款','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','流動盈餘','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','應付公司稅','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','保留盈餘 - 去年度','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','普通股份','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','存貨資產','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','廣告行銷','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','工具','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','辦公用品','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','權利金','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','會計法務','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','保險','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','分期支出','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','壞帳','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','所得稅','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','利息及銀行手續費','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','薪資','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','保險支出','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','退休金支出','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','補償金支出','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','員工福利','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','銷售 / 軟體','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','利息','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','運費','A','','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','租金','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','庫存 / 軟體','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','庫存 / 二級市場零件','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','銷售 / 二級市場零件','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','貨銷成本 / 軟體','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','採購','A','','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','貨銷成本 / 二級市場零件','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','零用金','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','辦公室裝璜及設備','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','旅費及娛樂','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','股東貸款','A','','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','註冊費','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','電信費','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5781','網路連線費','A','','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','維修管理費','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2311','地方稅','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','運銷費','A','','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','庫存 / 硬體','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','貨銷成本 / 硬體','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','應付帳款','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','運輸工具','A','','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','程式設計','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','銷售 / 硬體','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','諮詢','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','應收帳款','A','','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1061','支票戶頭','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','商品服務稅','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
 --
 -- exchange rate
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I','');
diff --git a/sql/Venezuela_Default-chart.sql b/sql/Venezuela_Default-chart.sql
index 1852f5ce..f9c3fb3a 100755
--- a/sql/Venezuela_Default-chart.sql
+++ b/sql/Venezuela_Default-chart.sql
@@ -10,23 +10,23 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1120','Venezuela','A','','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1130','Banesco JD','A','','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Cuentas por Cobrar','A','','A','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Provisi�n Cuentas Incobrables','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Provisión Cuentas Incobrables','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTARIO','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Mercanc�a en Almac�n','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Mercanc�a en Consignaci�n','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Mercancía en Almacén','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Mercancía en Consignación','A','','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','ACTIVOS CAPITALES','H','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Mobiliario y Equipo','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1825','Amort. Acum. -Inv. y Equip.','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Veh�culo','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1845','Amort. Acum. -Veh�culo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Vehículo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1845','Amort. Acum. -Vehículo','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1850','Edificio','A','','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1855','Amort. Acum. -Edificio','A','','A','');
 -- PASIVO
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','PASIVO CORTO PLAZO','H','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Cuentas por Pagar','A','','L','AP');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','PASIVO LARGO PLAZO','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Pr�stamos Bancarios','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Pr�stamos de Accionistas','A','','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Préstamos Bancarios','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Préstamos de Accionistas','A','','L','AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2700','APARTADOS','H','','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2710','Apartados Indem. Laborales','A','','L','');
 -- CAPITAL
@@ -36,7 +36,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3410','Reserva Legal','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3420','Reserva Voluntaria','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','UTILIDADES RETENIDAS','H','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','Utilidades Retenidas - a�os anteriores','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','Utilidades Retenidas - años anteriores','A','','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','Ganancia del Ejercicio','A','','Q','');
 -- INGRESO
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','INGRESOS PRINCIPALES','H','','I','');
@@ -60,23 +60,23 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','Utilidades','A','','E','HR_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5435','Indemnizaciones','A','','E','HR_expense');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','Movilizaciones y Traslados','A','','E','HR_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5445','Gastos de Representaci�n','A','','E','HR_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5450','Instrucci�n y Mejoramiento','A','','E','HR_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5445','Gastos de Representación','A','','E','HR_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5450','Instrucción y Mejoramiento','A','','E','HR_expense');
 
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GASTOS GENERALES','H','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Honorarios Profesionales','A','','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Propaganda','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Gasto de Amortizaci�n','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Gasto de Amortización','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Seguros','A','','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Intereses y Gastos Bancarios','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Art�culos de Oficina','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Artículos de Oficina','A','','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Alquileres','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Reparaci�n y Mantenimiento','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Tel�fono','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Reparación y Mantenimiento','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Teléfono','A','','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Viajes y Entretenimiento','A','','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Servicios','A','','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','Patentes','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','P�rdidas Paridad Cambiaria','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Pérdidas Paridad Cambiaria','A','','E','');
 --
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2150','IVA','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5510','ISRL','A','','E','');