diff options
Diffstat (limited to 'sql/Spain-UTF8-chart.sql')
| -rwxr-xr-x | sql/Spain-UTF8-chart.sql | 146 |
1 files changed, 0 insertions, 146 deletions
diff --git a/sql/Spain-UTF8-chart.sql b/sql/Spain-UTF8-chart.sql deleted file mode 100755 index fd292b51..00000000 --- a/sql/Spain-UTF8-chart.sql +++ /dev/null @@ -1,146 +0,0 @@ -begin; --- 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'; --- - -commit; |