diff options
Diffstat (limited to 'sql/coa/de/chart')
| -rwxr-xr-x | sql/coa/de/chart/DATEV-SKR03.sql | 241 | ||||
| -rwxr-xr-x | sql/coa/de/chart/General.sql | 230 | ||||
| -rwxr-xr-x | sql/coa/de/chart/SKR03.sql | 278 |
3 files changed, 749 insertions, 0 deletions
diff --git a/sql/coa/de/chart/DATEV-SKR03.sql b/sql/coa/de/chart/DATEV-SKR03.sql new file mode 100755 index 00000000..ad2b8377 --- /dev/null +++ b/sql/coa/de/chart/DATEV-SKR03.sql @@ -0,0 +1,241 @@ +begin; +-- DATEV SKR03 +-- +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0002700','EDV-Software','A','A','','0002700'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0010000','Fabrikbauten','A','A','','0010000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011000','Garagen','A','A','','0011000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011100','Außenanlagen','A','A','','0011100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011200','Hof-und Wegebefestigung','A','A','','0011200'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011500','Andere Bauten','A','A','','0011500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0016500','Geschäftsbauten','A','A','','0016500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0008500','Grundstückswert eige.bebau.Grundst.','A','A','','0008500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0009000','Geschäftsbauten','A','A','','0009000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0016000','Bauten auf fremden Grundstücken','H','A','','0016000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017000','Fabrikbauten','A','A','','0017000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017500','Garagen','A','A','','0017500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017600','Außenanlage','A','A','','0017600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0020000','Techn.Anlagen und Maschinen','H','A','','0020000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0021000','Maschinen','A','A','','0021000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0022000','Maschinengebundene Werkzeuge','A','A','','0022000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0024000','Maschinelle Anlagen','A','A','','0024000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0028000','Betriebsvorrichtung','A','A','','0028000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0030000','Andere Anlagen,Betrieb-und Geschäftsaus','H','A','','0030000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0031000','Andere Anlagen','A','A','','0031000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0032000','PKW','A','A','','0032000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0035000','LKW','A','A','','0035000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0040000','Betriebsausstattung','A','A','','0040000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0041000','Geschäftsausstattung','A','A','','0041000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0042000','Büroeinrichtung','A','A','','0042000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0043000','Ladeneinrichtung','A','A','','0043000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0048000','Geringwertige Wirtschaftsg.b.410EUR','A','A','','0048000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0049000','Sons.Betriebs- Geschäftsausstattung','A','A','','0049000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0050400','Ant.a.herr.o.m.Mehrh.bet.Ges.schaft','A','A','','0050400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0051300','Typisch stille Beteiligungen','A','A','','0051300'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0063100','- Restlaufzeit bis 1 Jahr','A','L','','0063100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0051600','Atypische stille Beteiligungen','A','A','','0051600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0064000','- Restlaufzeit 1 bis 5 Jahre','A','L','','0064000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0065000','- Restlaufzeit größer als 5 Jahre','A','L','','0065000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099600','Pauschalwertb.m.Restlaufzeit v. 1J.','A','A','','0099600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0140000','Ford. a.Lieferungen und Leistungen','A','A','AR','0140000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0080000','Gezeichnetes Kapital','A','Q','','0080000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0150000','Sonstige Vermögensgegenstände','A','A','','0150000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0153000','Forderungen gegen Personal','A','A','','0153000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0154500','Umsatzsteuerforderungen','A','A','','0154500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0100000','Kasse','A','A','AR_paid:AP_paid','0100000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0120000','Bank','A','A','AR_paid:AP_paid','0120000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0096300','Körperschaftssteuerrückstellung','A','Q','','0096300'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0095500','Steuerrückstellung','A','Q','','0095500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0095700','Gewerbesteuerrückstellung','A','Q','','0095700'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0080100','Ausst.Einl.a.d.gezeichnete Kapital','A','Q','','0080100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0084000','Kapitalrücklage','A','Q','','0084000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0086000','Gewinnvortrag vor Verwendung','A','Q','','0086000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0086900','Vortrag auf neue Rechnungen','A','Q','','0086900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0000500','Sachanlagen','H','A','','0000500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0050000','Finanzanlagen','H','A','','0050000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0051000','Beteiligungen','A','A','','0051000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0063000','Verbindl.gegenüber Kreditinstituten','A','L','','0063000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0060000','Verbindlichkeiten','H','L','','0060000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0086800','Verlustvortrag vor Verwendung','A','L','','0086800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097000','Sonstige Rückstellungen','A','L','','0097000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097400','Rückstellungen für Gewährleistungen','A','L','','0097400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097700','Rücks.f.Abschluß-u.Prüfungskosten','A','L','','0097700'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097800','Aufwandsrückstellungen','A','L','','0097800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0098000','Aktive Rechnungsabgrenzung','A','A','','0098000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099000','Passive Rechnungsabgrenzung','A','L','','0099000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099200','Wertberichtigungen','A','A','','0099200'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099800','Einzelwertber.m.Restlaufzeit v.1 J.','A','A','','0099800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0146000','Zweifelhafte Forderungen','A','A','','0146000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0151000','Geleistete Anzahlung auf Vorräte','A','A','','0151000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0151100','Geleistete Anzahlungen 7%','A','A','','0151100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0151700','Geleistete Anzahlung 16%','A','A','','0151700'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0152500','Kautionen','A','A','','0152500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0154000','Steuerüberzahlungen','A','A','','0154000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0157000','Abziehbare Vorsteuer','A','A','AR_tax:AP_tax','0157000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0160000','Verbindlichkeiten aus Lief.u.Leist.','A','L','AP','0160000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0174100','Verbindl.a.Lohn-und Kirchensteuer','A','L','','0174100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0178000','Umsatzsteuer-Vorauszahlungen','A','L','','0178000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0178100','Umsatzsteuer-Vorauszahlung 1/11','A','L','','0178100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0178900','Umsatzsteuer laufendes Jahr','A','L','','0178900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0179000','Umsatzsteuer Vorjahr','A','L','','0179000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0179100','Umsatzsteuer frühere Jahre','A','L','','0179100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0180000','Privatentnahme allgemein','A','Q','','0180000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0189000','Privateinlagen','A','Q','','0189000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0210000','Zinsen und ähnl.Aufwendungen','A','E','','0210000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0211000','Zinsaufwendung f.kurzf.Verbindlichk','A','E','','0211000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0212000','Zinsaufwendung f.langf.Verbindlichk','A','E','','0212000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0221000','Kapitalertragssteuer','A','E','','0221000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0231000','Anlagenabgänge - bei Buchverlust','A','E','','0231000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0231500','Anlagenabgänge-Buchgewinn','A','I','','0231500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0237500','Grundsteuer','A','E','','0237500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0245000','Einstell.i.d.Pauschalwertbe.z.Forde','A','E','','0245000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0245100','Einstell.i.d.Einzelwertb.z.Forderun','A','E','','0245100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0250000','Außerordentliche Erträge','A','I','','0250000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0251000','Betriebsfremde Erträge n.außerorden','A','I','','0251000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0252000','Periodenfremde Erträge nicht außero','A','I','','0252000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0270000','Sonstige Erträge','A','I','','0270000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0272000','Ertr.a.d.Abgang v.Gegens.d.Anlageve','A','I','','0272000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0272500','Ertr.a.d.Abg.v.Gegenst.d.Umlaufverm','A','I','','0272500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0273000','Ertr.a.Herab.d.Pauschal.z.Forderung','A','I','','0273000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0273100','Ertr.a.Herab.d.Einzelw.z.Forderunge','A','I','','0273100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0273200','Ertr. aus abgeschriebenen Forderung','A','I','','0273200'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0274200','Versicherungsentschädigungen','A','I','','0274200'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0286000','Gewinnvortrag nach Verwendung','A','L','','0286000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0286800','Verlustvortrag nach Verwendung','A','L','','0286800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0286900','Vortrag auf neue Rechnungen','A','L','','0286900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0375000','Erhaltene Boni 7% Vorsteuer','A','I','','0375000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0376000','Erhaltene Boni 16% Vorsteuer','A','I','','0376000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0380000','Anschaffungsnebenkosten','A','E','IC_cogs:IC_expense','0380000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0383000','Leergut','A','E','IC_cogs:IC_expense','0383000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0385000','Zölle und Einfuhrabgaben','A','E','IC_cogs:IC_expense','0385000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0396000','Bestandsver.Roh-,Hilfs-.Betriebs.','A','E','','0396000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0397000','Bestand Roh-,Hilfs-,u.Betriebsstoff','A','A','IC','0397000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0398000','Bestand Waren','A','E','IC','0398000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0399000','Verrechnete Stoffkosten','A','E','IC_cogs:IC_expense','0399000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0400000','Material-und Stoffverbrauch','A','E','IC_cogs:IC_expense','0400000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0410000','Löhne und Gehälter','A','E','AP_amount','0410000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0412500','Ehegattengehalt','A','E','AP_amount','0412500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0340000','Wareneingang 16% Vorsteuer','A','E','AP_amount','0340000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0342000','Innergemein.Erwerb 7% VorSt u. Ust','A','E','AP_amount','0342000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0342500','Innergem.Erwerb 16% VorSt u. Ust','A','E','AP_amount','0342500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0373100','Erhaltene Skonti 7% Vorsteuer','A','I','AP_paid','0373100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0373500','Erhaltene Skonti 16% Vorsteuer','A','I','AP_paid','0373500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0330000','Wareneingang 7% Vorsteuer','A','E','AP_amount','0330000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0413000','Gesetzlich soziale Aufwendungen','A','E','AP_amount','0413000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0413800','Beiträge zur Berufsgenossenschaftr','A','E','AP_amount','0413800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0414500','Freiwillige sozi.Aufw.lohnsteuerfr.','A','E','AP_amount','0414500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0414900','Pauschale Lohnsteuera.sons.Bezüge','A','E','AP_amount','0414900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0416500','Aufwendung f.Altersversorgung','A','E','AP_amount','0416500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0417000','Vermögenswirksame Leistungen','A','E','AP_amount','0417000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0420000','Raumkosten','A','E','AP_amount:AP_tax','0420000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0417500','Fahrtkostenerst.Wohnung/Arbeitsstät','A','E','AP_amount','0417500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0419000','Aushilfslöhne','A','E','AP_amount','0419000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0419900','Lohnsteuer für Aushilfe','A','E','AP_amount','0419900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0159000','Durchlaufende Posten','A','A','','0159000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0422000','Pacht','A','E','AP_amount','0422000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0423000','Heizung','A','E','AP_amount','0423000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0424000','Gas,Strom, Wasser','A','E','AP_amount','0424000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0425000','Reinigung','A','E','AP_amount','0425000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0426000','Instandhaltung betrieb.Räume','A','E','AP_amount','0426000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0428000','Sonstige Raumkosten','A','E','AP_amount','0428000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0432000','Gewerbesteuer','A','E','AP_amount','0432000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0434000','Sonstige Betriebssteuern','A','E','','0434000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0436000','Versicherungen','A','E','','0436000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0438000','Beiträge','A','E','','0438000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0439000','Sonstige Abgaben','A','E','AP_amount','0439000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0450000','Fahrzugkosten','A','E','','0450000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0451000','Kfz-Steuer','A','E','','0451000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0452000','Kfz-Versicherungen','A','E','','0452000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0453000','Laufende Kfz-Betriebskosten','A','E','AP_amount','0453000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0454000','Kfz-Reparaturen','A','E','AP_amount','0454000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0455000','Garagenmiete','A','E','AP_amount','0455000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0457000','Fremdfahrzeuge','A','E','AP_amount','0457000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0458000','Sonstige Kfz-Kosten','A','E','AP_amount','0458000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0461000','Werbekosten','A','E','AP_amount','0461000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0463000','Geschenke bis 40 EUR','A','E','AP_amount','0463000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0463500','Geschenke über 40 EUR','A','E','AP_amount','0463500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0464000','Repräsentationskosten','A','E','AP_amount','0464000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0465000','Bewirtungskosten','A','E','AP_amount','0465000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0465400','Nicht abzugsfähige Bewirtungskosten','A','E','AP_amount','0465400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0465500','Nicht abzugsfähige Betriebsausgaben','A','E','','0465500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0466300','Reisekosten Arbeitn.m.Vorsteuerabzu','A','E','AP_amount','0466300'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0466600','Reisekosten Arbeitn.Übernachtungsau','A','E','','0466600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0466800','Kilometerentgelderstattung Arbeitne','A','E','','0466800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0467400','Reisekosten Untern.Verpflegungsmehr','A','E','','0467400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0467600','Reisekosten Untern.Übernachtungsauf','A','E','','0467600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0467800','Kilometererstattungsgeld Unternehme','A','E','','0467800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0470000','Kosten der Warenabgabe','A','E','IC_cogs','0470000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0471000','Verpackungsmaterial','A','E','IC_cogs','0471000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0473000','Ausgangsfracht','A','E','IC_cogs','0473000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0475000','Transportversicherung','A','E','IC_cogs','0475000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0476000','Verkaufsprovision','A','E','IC_cogs','0476000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0478000','Fremdarbeiten','A','E','IC_cogs','0478000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0479000','Aufwand für Gewährleistungen','A','E','','0479000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0480900','Sonstige Reparaturen u.Instandhalt.','A','E','AP_amount','0480900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0481000','Mietleasing','A','E','AP_amount','0481000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0481500','Kaufleasing','A','E','AP_amount','0481500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0482000','AfA a.Aufw.f.d.Inga.u.Erw.Geschäfts','A','E','AP_amount','0482000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0482100','AfA a.Aufw.f.d.Währungsumst.a.Euro','A','E','AP_amount','0482100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0483000','Abschreibungen auf Sachanlagen','A','E','AP_amount','0483000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0485500','Sofortabschreibung GWG','A','E','AP_amount','0485500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0491000','Porto','A','E','AP_amount','0491000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0492000','Telefon','A','E','AP_amount','0492000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0492500','Telefax','A','E','AP_amount','0492500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0493000','Bürobedarf','A','E','AP_amount','0493000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0494000','Zeitschriften, Bücher','A','E','AP_amount','0494000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0494500','Fortbildungskosten','A','E','AP_amount','0494500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0494600','Freiwillige Sozialleistungen','A','E','','0494600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0495000','Rechts- und Beratungskosten','A','E','AP_amount','0495000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0495500','Buchführungskosten','A','E','AP_amount','0495500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0495700','Abschluß- und Prüfungskosten','A','E','AP_amount','0495700'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0496000','Mieten für Einrichtungen','A','E','AP_amount','0496000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0497000','Nebenkosten des Geldverkehrs','A','E','','0497000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0498000','Betriebsbedarf','A','E','AP_amount','0498000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0498500','Werkzeuge und Kleingeräte','A','E','AP_amount','0498500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0498600','Sonstige Aufwendungen (Ausbuchung)','A','E','AP_amount','0498600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0700000','Unfertige Erzeu.unfert.Leistungen','A','A','','0700000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0136000','Geldtransit','A','A','','0136000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0705000','Unfertige Erzeugnisse','A','A','IC','0705000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0708000','Unfertige Leistungen','A','A','IC','0708000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0711000','Fertige Erzeugnisse (Bestand)','A','A','IC','0711000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0714000','Waren (Bestand)','A','A','IC','0714000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0873100','Gewährte Skonti 7% USt','A','I','AP_paid','0873100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0873500','Gewährte Skonti 16% USt.','A','I','AP_paid','0873500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0875000','Gewährte Boni 7% USt.','A','I','','0875000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0876000','Gewährte Boni 16% USt.','A','I','','0876000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0882000','Erlöse aus Anlageverkäufen 16%Ust','A','I','IC_sale','0882000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0895500','Umsatzsteuervergütungen','A','I','','0895500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0890500','Entnahme v. Gegenst.o.USt.','A','I','','0890500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900000','Saldenverträge,Sachkonten','A','A','','0900000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900800','Saldenverträge,Debitoren','A','A','','0900800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900900','Saldenverträge,Kreditoren','A','L','','0900900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0266000','Erträge aus Kursdifferenzen','A','I','','0266000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0215000','Aufwendungen aus Kursdifferenzen','A','E','','0215000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0850000','Provisionserlöse','A','I','AR_amount:IC_income','0850000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0157100','Abziebare Vorsteuer 7%','A','A','AP_tax','0157100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0157500','Abziehbare Vorsteuer 16%','A','A','AP_tax:AP_paid','0157500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0177100','Umsatzsteuer 7%','A','L','AR_tax:IC_taxpart:IC_taxservice','0177100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0177500','Umsatzsteuer 16%','A','L','AR_tax:IC_taxpart:IC_taxservice','0177500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0830000','Erlöse 7%USt','A','I','AR_amount:IC_sale:IC_income','0830000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0840000','Erlöse 16% USt.','A','I','AR_amount:IC_sale:IC_income','0840000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('950','Rückstellungen','H','L','',''); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '0398000')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '0840000')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '0399000')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '0266000')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '0215000')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR:USD'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0157100'),0.07); +INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0157500'),0.16); +INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0177100'),0.07); +INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0177500'),0.16); + +commit; diff --git a/sql/coa/de/chart/General.sql b/sql/coa/de/chart/General.sql new file mode 100755 index 00000000..aa682d18 --- /dev/null +++ b/sql/coa/de/chart/General.sql @@ -0,0 +1,230 @@ +begin; +-- Einfacher Deutscher Kontenrahmen => Very Easy German Default Chart +-- Vorbereitet von / Prepared by Paul Tammes May 9th, 2002. Kommentar / Comments : finance@bermuda-holding.com +-- Englische Texte für eigene Zwecke und um Refernz in LedgerSMB Dokumentation zu erleichtern. +-- English terms used mostly for my own reference and to make lookup in LedgerSMB documentation easier. +-- GIFI-codes werden benutzt/misbraucht um die art der Rechnung zu deuten, Fehler nicht ausgeschlossen denn +-- Ich bin kein Deutscher Steuerberater ;-( +-- GIFI field codes re-used for following specs: +-- Link: Achtung, sehr wenig benutzt da mir die Kentnisse zum Deutschen System fehlen. Sehr gut aufpassen und wenn +-- Ihr Fehler oder Praktische TIPS hat: gerne! +-- Link: used to a minimum, update and customization may well be needed! +-- A0 = Anlagevermögen / Fixed Assets +-- A1-1 = Warenbestand / Inventory +-- A1-2 = Forderungen / Liabilities +-- A1-3 = Liquide Mittel / Assets +-- A1-4 = Aktive Rechnungsabgrenzung / Closing Account results +-- E = Erträge / Income +-- K0 = Wareneinsatz / COGS +-- K1 = Personalkosten / Salaries etc +-- K2 = Raumkosten / Rental etc +-- K3 = Sonstige Kosten / Various costs +-- NA = Neutrale Aufwendungen / Neutral Costs +-- NE - Neutrale Erlöse / Neutral Income +-- P0 = Eigenkapital / Equity +-- P1 = Rückstellungen / Reserves +-- P2 = Fremdkapital Langfristig / Liabilities Long Term +-- P3 = Fremdkapital Kurzfristig / Liabilities Short Term +-- P4 = Passive Rechnungsabgrenzung / Closing Account results +-- +-- A0 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0000','ANLAGEVERMÖGEN','H','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0100','Konzessionen & Lizenzen','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0135','EDV-Programme','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0440','Maschinen','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0500','Betriebsausstattung','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0520','PKW','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0650','Büroeinrichtung','A','A0','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0670','GWG','A','A0','A',''); +-- A1-1 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100','WARENBESTAND','H','A1-1','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1140','Warenbestand','A','A1-1','A','IC'); +-- A1-2 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','FORDERUNGEN','H','A1-2','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1201','Geleistete Anzahlungen','A','A1-2','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1210','Forderungen ohne Kontokorrent','A','A1-2','A','AR'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300','Sonstige Forderungen','A','A1-2','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400','Anrechenbare Vorsteuer','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1401','Anrechenbare Vorsteuer 7%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1402','Vorsteuer ig Erwerb','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1403','Vorsteuer ig Erwerb 16%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1405','Anrechenbare Vorsteuer 16%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1406','Anrechenbare Vorsteuer 15%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1433','bezahlte Einfuhrumsatzsteuer','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1370','Ungeklärte Posten','A','A1-2','A',''); +-- A1-3 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1600','LIQUIDE MITTEL','H','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1601','Kasse','A','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1700','Postgiro','A','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','Bank','A','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1810','Bank USD','A','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Kreditkarten','A','A1-3','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1890','Geldtransit','A','A1-3','A',''); +-- A1-4 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1900','Aktive Rechnungsabgrenzung','A','A1-4','A',''); +-- P0 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','EIGENKAPITAL','H','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2001','Eigenkapital','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Privatentnahmen','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2150','Privatsteuern','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2180','Privateinlagen','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2200','Sonderausgaben beschr.abzugsf.','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2900','Gezeichnetes Kapital','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2910','Ausstehende Einlagen','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2970','Gewinnvortrag vor Verwendung','A','P0','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2978','Verlustvortrag vor Verwendung','A','P0','Q',''); +-- P1 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3000','RÜCKSTELLUNGEN','H','P1','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3030','Gewerbesteuerrückstellung','A','P1','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3070','Sonstige Rückstellungen','A','P1','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3095','Rückstellung für Abschlusskosten','A','P1','L',''); +-- P2 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100','FREMDKAPITAL LANGFRISTIG','H','P2','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3160','Bankdarlehen','A','P2','L',''); +-- P3 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3200','FREMDKAPITAL KURZFRISTIG','H','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3280','Erhaltene Anzahlungen','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3310','Kreditoren ohne Kontokorrent','A','P3','L','AP'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','Sonstige Verbindlichkeiten','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3560','Darlehen','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3700','Verbindl. Betr.steuern u.Abgaben','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3720','Verbindlichkeiten Löhne und Gehälter','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3730','Verbindlichkeiten Lohnsteuer','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3740','Verbindlichkeiten Sozialversicherung','A','P3','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3800','Umsatzsteuer','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3801','Umsatzsteuer 7%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3802','Umsatzsteuer ig. Erwerb','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3803','Umsatzsteuer ig. Erwerb 16%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3805','Umsatzsteuer 16%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3806','Umsatzsteuer 15%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3815','Umsatzsteuer nicht fällig 16%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3816','Umsatzsteuer nicht fällig 15%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3820','Umsatzsteuer-Vorauszahlungen','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3841','Umsatzsteuer Vorjahr','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +-- P4 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3900','Aktive Rechnungsabgrenzung','A','P4','L',''); +-- K0 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','WARENEINGANG','H','K0','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5200','Wareneingang ohne Vorsteuer','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5300','Wareneingang 7%','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','Wareneingang 15%','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','ig.Erwerb 7% VoSt. und 7% USt.','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5425','ig.Erwerb 15% VoSt. und 15% USt.','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5731','Erhaltene Skonti 7% Vorsteuer','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5736','Erhaltene Skonti 15% Vorsteuer','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Anschaffungsnebenkosten','A','K0','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5900','Fremdarbeiten','A','K0','E','AP_amount:IC_cogs:IC_expense'); +-- K1 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000','PERSONALKOSTEN','H','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6001','Personalkosten','H','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6010','Löhne','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6020','Gehälter','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6030','Aushilfslöhne','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6040','Lohnsteuer Aushilfen','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6080','Vermögenswirksame Leistungen','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6090','Fahrtkostenerst.Whg./Arbeitsstätte','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6110','Sozialversicherung','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6120','Berufsgenossenschaft','A','K1','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6130','Freiw. Soz. Aufw. LSt- u. Soz.Vers.frei','A','K1','E',''); +-- K2 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6300','RAUMKOSTEN','H','K2','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6310','Miete','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6315','Pacht','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320','Heizung','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6325','Gas Strom Wasser','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6330','Reinigung','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6335','Instandhaltung betriebliche Räume','A','K2','E','AP_amount:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6345','Sonstige Raumkosten','A','K2','E','AP_amount:IC_expense'); +-- K3 +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6400','SONSTIGE KOSTEN','H','K3','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6402','Abschreibungen','A','K3','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6403','Kaufleasing','A','K3','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6404','Sofortabschreibung GWG','A','K3','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6405','Sonstige Kosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6410','Versicherung','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6420','Beiträge und Gebühren','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6430','Sonstige Abgaben','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470','Rep. und Instandhaltung BGA','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6520','Kfz-Versicherung','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6530','Lfd. Kfz-Kosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6540','Kfz-Reparaturen','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6560','Fremdfahrzeuge','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6570','Sonstige Kfz-Kosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6600','Werbung','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6610','Kundengeschenke bis DM 75.','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6620','Kundengeschenke über DM 75.-','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6630','Repräsentationkosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6640','Bewirtungskosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6644','Nicht abzugsf.Bewirtungskosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6650','Reisekosten Arbeitnehmer','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6660','Reisekosten Arbeitnehmer 12.3%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6665','Reisekosten Arbeitnehmer 9.8%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6670','Reisekosten Unternehmer','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6680','Reisekosten Unternehmer 12.3%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6685','Reisekosten Unternehmer 9.8%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6688','Reisekosten Unternehmer 5.7%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6690','Km-Geld-Erstattung 8.2%','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6710','Verpackungsmaterial','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6740','Ausgangsfrachten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6780','Fremdarbeiten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6800','Porto','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6805','Telefon','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6815','Bürobedarf','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6820','Zeitschriften & Bücher','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6825','Rechts- und Beratungskosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6835','Mieten für Einrichtungen','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6840','Mietleasing','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6845','Werkzeuge und Kleingeräte','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6850','Betriebsbedarf','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6852','Gastättenbedarf','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6855','Nebenkosten des Geldverkehrs','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6880','Aufwendungen aus Kursdifferenzen','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6885','Erlöse aus Anlageverk.(Buchverlust)','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7610','Gewerbesteuer','A','K3','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7685','Kfz-Steuer','A','K3','E','AP_amount:IC_cogs:IC_expense'); +-- E +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','ERTRÄGE','H','E','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8120','Steuerfreie Umsätze 4 Nr. 1a UStG.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8125','Steuerfreie ig. Lieferungen 1b UStG.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8200','Erlöse ohne Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8300','Erlöse 7% Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8400','Erlöse 15% Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8500','Provisionserlöse','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8630','Entnahme sonstg. Leistungen 7% USt.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8640','Entnahme sonstg. Leistungen 15% USt.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8731','Gew. Skonti 7% USt.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8736','Gew. Skonti 15% USt.','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8840','Erträge aus Kursdifferenzen','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8845','Erlöse aus Anlageverk. (Buchgewinn)','A','E','I','AR_amount:IC_sale:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8900','Erträge aus Abgang von Anlageverm.','A','E','I','AR_amount:IC_sale:IC_income'); +-- NA +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9300','NEUTRALE AUFWENDUNGEN','H','NA','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9310','Zinsen kurzfr. Verbindlichkeiten','A','NA','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9320','Zinsen langfr. Verbindlichkeiten','A','NA','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9500','Ausserordentl.Aufwendungen','A','NA','E',''); +-- NE +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9600','NEUTRALE ERTRÄGE','H','NE','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9610','Guthabenzinsen','H','NE','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9700','Ausserordentl.Erträge','H','NE','I',''); +-- +-- Default settings +-- +insert into tax (chart_id,rate) values ((select id from chart where accno = '3801'),0.07); +insert into tax (chart_id,rate) values ((select id from chart where accno = '3805'),0.16); +insert into tax (chart_id,rate) values ((select id from chart where accno = '3806'),0.15); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1140')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '8120')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '5800')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '8840')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '6880')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +commit; diff --git a/sql/coa/de/chart/SKR03.sql b/sql/coa/de/chart/SKR03.sql new file mode 100755 index 00000000..0a92d154 --- /dev/null +++ b/sql/coa/de/chart/SKR03.sql @@ -0,0 +1,278 @@ +begin; +-- General COA +-- +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('420','Büroeinrichtung','A','A','','420'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('430','Ladeneinrichtung','A','A','','430'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('440','Werkzeuge','A','A','','440'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('450','Einbauten','A','A','','450'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('460','Gerüst- und Schalungsmaterial','A','A','','460'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('480','Geringwertige Wirtschaftsgüter bis DM 800,-','A','A','','480'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('490','Sonstige Betriebs- und Geschäftsausstattung','A','A','','490'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('650','Verb. gg. Kreditinstituten - Restlaufz. größer 5 Jahre','A','L','','650'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1000','Kasse','A','A','AR_paid:AP_paid','1000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1200','Bank-Giro','A','A','AR_paid:AP_paid','1200'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1400','Forderungen aus Lief. und Leist. Kundengruppe 0','A','A','AR','1400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1540','Steuerüberzahlungen','A','A','AR','1540'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1542','Steuererstattungsansprüche gg. anderen EU-Ländern','A','A','AR','1542'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1545','Umsatzsteuerforderungen','A','A','AR','1545'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1548','Vorsteuer im Folgejahr abziehbar','A','A','AR','1548'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1570','Abziehbare Vorsteuer','A','A','AR_tax:AP_tax','1570'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1571','Abziehbare Vorsteuer, 7%','A','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice','1571'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1575','Abziehbare Vorsteuer, 16%','A','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice','1575'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1576','Abziehbare Vorsteuer, 15%','A','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice','1576'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1577','Vorsteuer nach allg. Durchschnittssätzen UStVA KZ 63','A','A','AR_tax:AP_tax','1577'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1775','Umsatzsteuer, 16%','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice','1775'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1776','Umsatzsteuer, 15%','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice','1776'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1780','Umsatzsteuer - Vorauszahlungen','A','L','','1780'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1781','Umsatzsteuer - Vorauszahlungen 1/11','A','L','','1781'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1782','Nachsteuer, UStVA KZ 65','A','L','','1782'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1789','Umsatzsteuer laufendes Jahr','A','L','','1789'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1790','Umsatzsteuer Vorjahr','A','L','','1790'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1791','Umsatzsteuer frühere Jahre','A','L','','1791'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1820','Sonderausg. beschr. abzugsf. 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Höhe)','A','E','AP_amount','4887'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4890','Vorwegn. künftiger Wertschw. im Umlaufv. (unübl. Höhe)','A','E','AP_amount','4890'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4900','Sonstige betriebliche Aufwendungen','A','E','AP_amount','4900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4905','Sonstige Aufwendungen betrieblich und regelmäßig','A','E','AP_amount','4905'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4910','Porto','A','E','AP_amount','4910'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4920','Telefon','A','E','AP_amount','4920'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4925','Telefax, Fernschreiber','A','E','AP_amount','4925'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4930','Bürobedarf','A','E','AP_amount','4930'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4940','Zeitschriften, Bücher','A','E','AP_amount','4940'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4945','Fortbildungskosten','A','E','AP_amount','4945'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4946','Freiwillige Sozialleistungen','A','E','AP_amount','4946'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4948','Vergütungen an freiberufliche Mitunternehmer §15 EStG','A','E','AP_amount','4948'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4950','Rechts- und Beratungskosten','A','E','AP_amount','4950'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4955','Buchführungskosten','A','E','AP_amount','4955'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4957','Abschluß- und Prüfungskosten','A','E','AP_amount','4957'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4960','Mieten für Einrichtungen','A','E','AP_amount','4960'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4968','Gewerbest. zu berücks. Miete f. Einrichtungen §8 GewStG','A','','','4968'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4969','Aufwendungen für Abraum- und Abfallbeseitigung','A','E','AP_amount','4969'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4970','Nebenkosten des Geldverkehrs','A','E','AP_amount','4970'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4980','Betriebsbedarf','A','E','AP_amount','4980'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4985','Werkzeuge und Kleingeräte','A','E','AP_amount','4985'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4996','Herstellungskosten','A','E','AP_amount','4996'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4997','Verwaltungskosten','A','E','AP_amount','4997'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4998','Vertriebskosten','A','E','AP_amount','4998'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4999','Gegenkonto 49960-49980','A','','','4999'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7140','Fertige Waren (Bestand)','A','A','IC','7140'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8100','Steuerfreie Umsätze o. VSt-Abzug §4 Nr.8 ff. UStG','A','I','AR_amount:IC_sale','8100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8500','Provisionserlöse','A','I','AR_amount:IC_sale','8500'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8504','Provisionserlöse steuerfrei (§4 Nr.8ff UStG)','A','I','AR_amount:IC_sale','8504'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8505','Provisionserlöse steuerfrei (§4 Nr.5 UStG)','A','I','AR_amount:IC_sale','8505'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8506','Provisionserlöse, 7% USt','A','I','AR_amount:IC_sale','8506'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8507','Provisionserlöse, 15% Ust','A','I','AR_amount:IC_sale','8507'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8508','Provisionserlöse, 15%/16% USt','A','I','AR_amount:IC_sale','8508'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8509','Provisionserlöse, 16% Ust','A','I','AR_amount:IC_sale','8509'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8591','Sachbezüge, 7% USt (Waren)','A','I','AR_amount:IC_sale','8591'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8595','Sachbezüge, 15%/16% USt (Waren)','A','I','AR_amount:IC_sale','8595'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8596','Sachbezüge, 16% USt (Waren)','A','I','AR_amount:IC_sale','8596'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8597','Sachbezüge, 15% USt (Waren)','A','I','AR_amount:IC_sale','8597'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8630','Sonstige Erlöse betrieblich und regelmäßig, 7% USt','A','I','AR_amount:IC_sale','8630'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8645','Sonstige Erlöse betrieblich und regelmäßig, 16% Ust','A','I','AR_amount:IC_sale','8645'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8730','Gewährte Skonti','A','','','8730'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8731','Gewährte Skonti, 7% USt','A','','','8731'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8735','Gewährte Skonti, 16% Ust','A','','','8735'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8740','Gewährte Boni','A','','','8740'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8750','Gewährte Boni, 7% USt','A','','','8750'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8762','Gewährte Boni, 16% Ust','A','','','8762'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8770','Gewährte Rabatte','A','','','8770'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8780','Gewährte Rabatte, 7% USt','A','','','8780'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8792','Gewährte Rabatte, 16% Ust','A','','','8792'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8800','Erlöse aus Anlagenverkäufen','A','','','8800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8801','Erlöse aus Anlagenverkäufen 15%/16% USt (bei Buchverlust)','A','','','8801'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8810','Erlöse aus Anlagenverkäufen 16% USt (bei Buchverlust)','A','','','8810'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8815','Erlöse aus Anlagenverkäufen 15% USt (bei Buchverlust)','A','','','8815'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8820','Erlöse aus Anlagenverkäufen 15%/16% USt (bei Buchgewinn)','A','','','8820'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8829','Erlöse aus Anlagenverkäufen (bei Buchgewinn)','A','','','8829'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8830','Erlöse aus Anlagenverkäufen 16% USt (bei Buchgewinn)','A','','','8830'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8835','Erlöse aus Anlagenverkäufen 15% USt (bei Buchgewinn)','A','','','8835'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8900','Eigenverbrauch','A','','','8900'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8905','Entnahme Gegenstände ohne USt','A','','','8905'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8908','Entnahme von Gegenstände, 16% USt §1 Abs.1 Nr.2a UStG','A','','','8908'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8909','Entnahme von Gegenstände, 15% USt §1 Abs.1 Nr.2a UStG','A','','','8909'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8910','Entnahme von Gegenstände, 15%/16% USt §1 Abs.1 Nr.2a UStG','A','','','8910'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8915','Entnahme von Gegenstände, 7% USt §1 Abs.1 Nr.2a UStG','A','','','8915'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8920','Entnahme v. sonst. Leist., 15%/16% USt §1 A.1 Nr.2b UStG','A','','','8920'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8930','Entnahme v. sonst. Leist., 7% USt §1 A.1 Nr.2b UStG','A','','','8930'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8937','Entnahme v. sonst. Leist., 16% USt §1 A.1 Nr.2b UStG','A','','','8937'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8938','Entnahme v. sonst. Leist., 15% USt §1 A.1 Nr.2b UStG','A','','','8938'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8939','Entnahme v. sonst. Leist., ohne USt §1 A.1 Nr.2b UStG','A','','','8939'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8941','Eigenverbr., 7% Ust §4 A.1 Nr.5 1-7, A.7 EStG','A','','','8941'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8942','Eigenverbr., 16% Ust §4 A.1 Nr.5 1-7, A.7 EStG','A','','','8942'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8944','Eigenverbr., ohne Ust §4 A.1 Nr.5 1-7, A.7 EStG','A','','','8944'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8950','Nicht steuerbare Umsätze','A','','','8950'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8955','Umsatzsteuervergütungen','A','','','8955'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8960','Bestandsveränd. - unfertige Erzeugnisse','A','','','8960'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8970','Bestandsveränd. - unfertige Leistungen','A','','','8970'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8975','Bestandsveränd. - in Ausführung befindliche Bauaufträge','A','','','8975'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8977','Bestandsveränd. - in Arbeit befindliche Aufträge','A','','','8977'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8980','Bestandsveränd. - fertige Erzeugnisse','A','','','8980'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8990','Bestandsveränd. - andere aktivierte Eigenleistungen','A','','','8990'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9000','Saldenvorträge Sachkonten','A','','','9000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9008','Saldenvorträge Debitoren','A','','','9008'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9009','Saldenvorträge Kreditoren','A','','','9009'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9100','Saldovortragskonto der Statistikkonten','A','','','9100'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1800','Privatentn. allg. (Privat Vollhafter / Einzelunternehmer)','A','Q','','1800'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2000','Außerordentliche Aufwendungen','A','A','','2000'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1600','Verb. aus Lief. und Leist. Lieferantengruppe 0','A','L','AP','1600'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3400','Wareneingang, 16% Vorsteuer','A','E','AP_amount','3400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8400','Umsatzerlöse 16%','A','I','AR_amount:IC_sale','8400'); +INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8840','Erträge aus Kursdifferenzen','A','I','AR_amount:IC_sale:IC_income','8840'); +-- +insert into tax (chart_id,rate) values ((select id from chart where accno = '1571'),0.07); +insert into tax (chart_id,rate) values ((select id from chart where accno = '1575'),0.16); +insert into tax (chart_id,rate) values ((select id from chart where accno = '1576'),0.15); +insert into tax (chart_id,rate) values ((select id from chart where accno = '1775'),0.16); +insert into tax (chart_id,rate) values ((select id from chart where accno = '1776'),0.15); +insert into tax (chart_id,rate) values ((select id from chart where accno = '3400'),0.16); +insert into tax (chart_id,rate) values ((select id from chart where accno = '8400'),0.16); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '7140')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '8400')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '4700')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '8840')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '8840')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR:USD'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +commit; |