diff options
Diffstat (limited to 'sql/coa/it')
| -rwxr-xr-x | sql/coa/it/chart/General.sql | 193 | ||||
| -rwxr-xr-x | sql/coa/it/chart/cc2424.sql | 272 | ||||
| -rwxr-xr-x | sql/coa/it/gifi/General.sql | 142 | ||||
| -rwxr-xr-x | sql/coa/it/gifi/cc2424.sql | 142 |
4 files changed, 749 insertions, 0 deletions
diff --git a/sql/coa/it/chart/General.sql b/sql/coa/it/chart/General.sql new file mode 100755 index 00000000..a2dc0454 --- /dev/null +++ b/sql/coa/it/chart/General.sql @@ -0,0 +1,193 @@ +begin; +-- +-- Chart of Accounts for Italy +-- +-- From: Luca Venturini <luca@yepa.com> +-- 9 Oct 2001 +-- +-- ('2001101'5 Conto ('6470005' diventa tassa (negativa) +-- ('2001102'5 IVA su acquisti diventa Iva su acq. (20%) +-- ('2001102'5 Introdotto un conto per ogni aliquota IVA +-- ('2001102'7 Modificato numero di conto per la Ritenuta d'acconto +-- ('2001103'1 Inseriti Fornitore-test e Consulente-test +-- ('2001111'5 Invertito i ruoli di ('6470005' e ('6470010' (erano sbagliati) +-- ('2001111'5 Eliminata l'applicabilita' della RA al cliente test +-- ('2001112'0 Aggiunto IC_expense al conto ('7005005' (mancava un conto di default per i servizi) +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010000','COSTI DI RICERCA, DI SVILUPPO E DI PUBBLICITA\'','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010005','Spese di ricerca e di sviluppo','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010010','Spese di pubblicita\'','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2015000','DIRITTI DI BREV. IND. E DIRITTI DI UTILIZZ DELLE OPERE DELL\'INGEGNO','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2015005','Brevetti','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2020005','Concessioni, licenze e diritti simili','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2025005','Avviamento','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2245000','TERRENI E FABBRICATI','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2245010','Fabbricati civili','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250000','IMPIANTI E MACCHINARI','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250005','Impianti generici','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255000','ATTREZZATURE INDUSTRIALI E COMMERCIALI','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255005','Attrezzature','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255010','Mobili','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255015','Macchine d\'ufficio','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255025','Autovetture','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3005000','RIMANENZE MATERIE PRIME, SUSSIDIARIE E DI CONSUMO','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3005005','Rimanenze materie prime','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3020000','RIMANENZE PRODOTTI FINITI E MERCI','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3020005','Rimanenze prodotti finiti','A','','A','IC'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4001000','CREDITI VERSO CL. PER FATT. EM. ESIGIBILI ENTRO L\'ESER. SUCC.','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4001001','Crediti verso clienti per fatture emesse','A','','A','AR'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064000','CREDITI VERSO ALTRI - CREDITI D\'IMPOSTA','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064005','IRPEF acconto','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064020','IRPEG acconto','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064800','Credito verso erario per IVA','A','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400000','DISPONIBILITA\' LIQUIDE','H','','A',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4480105','Banca ...c/c','A','','A','AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4480400','Assegni','A','','A','AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4480500','Cassa e valori','A','','A','AR_paid:AP_paid'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5005000','CAPITALE','H','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5005005','Capitale sociale','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5005010','Versamenti in conto capitale','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020000','RISERVA LEGALE','H','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020005','Riserva legale','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5080000','UTILI (PERDITE) PORTATI A NUOVO','H','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5080005','Utili esercizi precedenti','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5080010','Perdite esercizi precedenti','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090000','UTILE (PERDITA) DELL\'ESERCIZIO','H','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090005','Utile dell\'esercizio','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090010','Perdita dell\'esercizio','A','','Q',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6200000','TRATTAMENTO DI FINE RAPPORTO DI LAVORO SUBORDINATO','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6220005','Trattamento di fine rapporto di lavoro subordinato','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6220010','Anticipazioni erogate su trattamento di fine rapporto di lavoro subordinato','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6435000','DEBITI VERSO BANCHE ESIGIBILI ENTRO ES. SUCC.','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6435005','Banca di ... c/c','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6436000','DEBITI VERSO BANCHE ESIGIBILI OLTRE ES. SUCC.','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6436005','Mutuo banca di ...','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6450000','DEBITI VERSO FORNITORI FATT. RICEVUTE ESIGIBILI ENTRO ES. SUCC.','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6450001','Debiti verso fornitori per fatture ricevute','A','','L','AP'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470000','DEBITI TRIBUTARI','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470005','IRPEF dipendenti','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470010','IRPEF terzi','A','','L','AP_tax:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470015','IVA da versare','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470020','IVA in sospeso','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470025','IRPEG sul reddito d\'esercizio','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470030','ILOR sul reddito d\'esercizio','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470050','Imposta patrimoniale','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475000','DEBITI VERSO ISTITUTI PREV. ESIGIBILI ENTRO ES. SUCC.','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475005','INPS','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475010','INAIL','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475020','Servizio sanitario nazionale (S.S.N.)','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475025','ENASARCO','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480000','ALTRI DEBITI - IVA C/ERARIO','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480003','IVA su acquisti (4%)','A','','L','AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480004','IVA su acquisti (10%)','A','','L','AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480005','IVA su acquisti (20%)','A','','L','AP_tax:IC_taxpart:IC_taxservice'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480006','IVA a credito su acquisti U.E.','A','','L','AP_tax'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480010','IVA su fatture emesse','A','','L','AR_tax'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480011','IVA a debito su acquisti U.E.','A','','L','AR_tax'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480015','IVA su corrispettivi','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480020','IVA versata','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480025','IVA acconto','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480030','IVA a credito','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480035','IVA ulteriore detrazione','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480040','Crediti d\'imposta diversi','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480045','IVA pro-rata indetraibile','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480050','IVA da contabilità separata','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480055','IVA c/riepilogativo','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6600000','RATEI E RISCONTI PASSIVI','H','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6690005','Ratei passivi','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6692005','Risconti passivi','A','','L',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005000','COSTI PER MATERIE PRIME, SUSSIDIARIE, DI CONSUMO E DI MERCI','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005005','Materie prime','A','','E','AP_amount:IC_cogs:IC_expense'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005015','Merci destinate alla rivendita','A','','E','AP_amount:IC_cogs'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005020','Materiali di consumo destinati alla produzione','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005030','Materiali di pulizia','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005035','Combustibile per riscaldamento','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005040','Cancelleria','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005045','Materiale pubblicitario','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005050','Carburanti e lubrificanti','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025000','SPESE DI GESTIONE','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025005','Energia elettrica','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025015','Spese telefoniche','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025025','Spese pubblicità/propaganda','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025030','Spese di assicurazione','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025040','Pulizia locali','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025055','Viaggi e soggiorni amministratori','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025060','Spese di rappresentanza per servizi interamente detraibili','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025065','Altre spese di rappresentanza','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025100','Altri servizi','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7028000','CARBURANTI E LUBRIFICANTI PER AUTOTRAZIONE','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7028005','Carburanti e lubrificanti autovetture','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7028010','Carburanti e lubrificanti autocarri etc.','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030000','COMPENSI PROFESSIONALI','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030005','Consulenza fiscale e tributaria','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030015','Consulenza legale','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030030','Compenso amministratori','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7035000','COSTI PER GODIMENTO BENI DI TERZI','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7035005','Fitti passivi','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7035050','Canoni di leasing','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040000','COSTI PER IL PERSONALE','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040005','Salari e stipendi','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040010','Oneri sociali INPS','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040015','Oneri sociali INAIL','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040020','Oneri sociali C.E.','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7043000','AMMORTAMENTI E SVALUTAZIONI','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7043005','Ammortamenti immobilizzazioni immateriali','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7043100','Ammortamenti immobilizzazioni materiali','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056000','ONERI DIVERSI DI GESTIONE','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056010','Imposta di registro, bolli ,CC.GG., etc.','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056015','Imposta camerale','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056025','Tributi locali diversi','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056040','Tassa possesso autoveicoli','A','','E','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7260000','INTERESSI E ONERI FINANZIARI','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7260020','Interessi passivi bancari','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7260025','Interessi passivi mutui','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7875000','IMPOSTE SUL REDDITO DELL\'ESERCIZIO','H','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7875005','IRPEG corrente','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7875020','IRPEG differita','A','','E',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8005000','RICAVI DELLE VENDITE','H','','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8005005','Ricavi cessione beni','A','','I','AR_amount:IC_sale'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8015000','RICAVI DELLE PRESTAZIONI','H','','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8015005','Ricavi per prestazioni a terzi','A','','I','AR_amount:IC_income'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8015015','Noleggio impianti e macchinari','A','','I','AR_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041000','INCREMENTI IMMOBILIZZAZIONI IMMATERIALI','H','','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041005','Brevetti','A','','I','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041010','Spese di costituzione società','A','','I','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041020','Spese pubblicità e propaganda','A','','I','AP_amount'); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8045000','ALTRI RICAVI E PROVENTI','H','','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8045001','Cessione di materie prime, sussidiarie e semilavorati','A','','I','AR_amount'); +-- +-- foreign exchange gain / loss +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9990000','Foreign Exchange Gain','A','','I',''); +insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9990010','Foreign Exchange Loss','A','','E',''); +-- +-- insert taxes +-- +--Ritenuta d'acconto +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6470010'), -0.2); +--IVA Acquisti 4% +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480003'), 0.04); +--IVA Acquisti 10% +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480004'), 0.1); +--IVA Acquisti 20% +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480005'), 0.2); +--IVA Fatture Emesse +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480010'), 0.2); +--IVA su corrispettivi +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480015'), 0.2); +-- +-- update defaults +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '3020005')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '8005005')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '7005005')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '9990000')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '9990010')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +commit; diff --git a/sql/coa/it/chart/cc2424.sql b/sql/coa/it/chart/cc2424.sql new file mode 100755 index 00000000..a6e4d80d --- /dev/null +++ b/sql/coa/it/chart/cc2424.sql @@ -0,0 +1,272 @@ +begin; +-- +-- Chart of Accounts for Italy +-- +-- From: Daniele Giacomini <daniele@swlibero.org> +-- 13 ottobre 2003 +-- 05 novembre 2003 +-- +-- Il codice GIFI viene usato per rappresentare il codice corrispondente +-- al bilancio riclassificato, come da codice civile, art. 2424. +-- Il codice in questione e' rappresentato separando i vari elementi +-- con un punto, aggiungendo inizialmente un numero: 1 sta per attivo, +-- 2 sta per passivo, 3 sta per conto economico. +-- +-- L'abbinamento tra il piano dei conti e il codice GIFI non e' perfetto +-- e richiede un controllo ulteriore; inoltre, non sono stati risolti +-- i problemi relativi alle sottoclassificazioni previste dal codice civile, +-- che pero' non hanno un codice standard corrispondente. +-- +-- La codifica GIFI è contenuta in un file separato. +-- +-- Questo file e' scritto usando soltanto la codifica ASCII, per evitare +-- problemi di qualunque genere nella scelta della codifica. Pertanto, +-- le vocali accentate sono seguite da un apostrofo. +-- +-- E' disponibile un cliente, un fornitore e un articolo di prova. +-- +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('100000', 'ATTIVO', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101000', 'IMMOBILIZZAZIONI IMMATERIALI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101001', 'Costi di impianto e ampliamento', 'A', '1.B.I.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101002', 'Avviamento', 'A', '1.B.I.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101008', 'Altre immobilizzazioni immateriali', 'A', '1.B.I.7', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102000', 'IMMOBILIZZAZIONI MATERIALI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102001', 'Terreni', 'A', '1.B.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102002', 'Fabbricati non strumentali', 'A', '1.B.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102003', 'Fabbricati', 'A', '1.B.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102004', 'Impianti e macchinari', 'A', '1.B.II.2', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102006', 'Attrezzature commerciali', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102007', 'Attrezzature d\'ufficio', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102008', 'Arredamento', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102009', 'Automezzi', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102021', 'Fondo ammortamento fabbricati', 'A', '1.B.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102022', 'Fondo ammortamento impianti e macchinari', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102023', 'Fondo ammortamento attrezzature commerciali', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102024', 'Fondo ammortamento attrezzature d\'ufficio', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102025', 'Fondo ammortamento arredamento', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102026', 'Fondo ammortamento automezzi', 'A', '1.B.II.3', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('103000', 'IMMOBILIZZAZIONI FINANZIARIE', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('103001', 'Prestiti a terzi', 'A', '1.B.III.2.d', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105000', 'RIMANENZE', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105001', 'Rimanenze di merci', 'A', '1.C.I.4', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105002', 'Rimanenze di imballaggi', 'A', '1.C.I.4', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105003', 'Rimanenze di materiali di consumo', 'A', '1.C.I.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105011', 'Fondo svalutazione magazzino', 'A', '1.C.I.4', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('106000', 'CLIENTI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('106001', 'Crediti verso clienti', 'A', '1.C.II.1', 'A', 'AR'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111000', 'CREDITI COMMERCIALI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111002', 'Cambiali attive', 'A', '1.C.II.1', 'A', 'AR_paid'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111003', 'Cambiali allo sconto', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111005', 'Cambiali all\'incasso', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111006', 'Effetti insoluti e protestati', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111007', 'Crediti insoluti', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111011', 'Fatture da emettere', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111031', 'Fondo svalutazione crediti', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111032', 'Fondo rischi su crediti', 'A', '1.C.II.1', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112000', 'CREDITI DIVERSI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112001', 'IVA nostro credito 4%', 'A', '1.C.II.5', 'A', 'AP_tax:IC_taxpart:IC_taxservice'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112002', 'IVA nostro credito 10%', 'A', '1.C.II.5', 'A', 'AP_tax:IC_taxpart:IC_taxservice'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112004', 'IVA nostro credito 20%', 'A', '1.C.II.5', 'A', 'AP_tax:IC_taxpart:IC_taxservice'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112062', 'Erario c/acconto IVA', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112063', 'Credito per IVA', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112071', 'Personale c/acconti', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112072', 'Crediti v/istituti previdenziali', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112073', 'Crediti per cauzioni', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112074', 'Crediti diversi', 'A', '1.C.II.5', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('113000', 'VALORI MOBILIARI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('113001', 'Titoli', 'A', '1.C.III.6', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114000', 'DISPONIBILITA\' LIQUIDE', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114001', 'Banca c/c', 'A', '1.C.IV.1', 'A', 'AR_paid:AP_paid'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114003', 'Poste c/c', 'A', '1.C.IV.1', 'A', 'AR_paid:AP_paid'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114004', 'Assegni', 'A', '1.C.IV.2', 'A', 'AR_paid:AP_paid'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114005', 'Denaro e valori in cassa', 'A', '1.C.IV.3', 'A', 'AR_paid:AP_paid'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('115000', 'RATEI E RISCONTI ATTIVI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('115001', 'Ratei attivi', 'A', '1.D', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('115002', 'Risconti attivi', 'A', '1.D', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('200000', 'PASSIVO', 'H', '', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('216000', 'PATRIMONIO NETTO', 'H', '', 'Q', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('216001', 'Patrimonio netto', 'A', '2.A.I', 'Q', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('216002', 'Utile d\'esercizio', 'A', '2.A.IX', 'Q', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('216003', 'Perdita d\'esercizio', 'A', '2.A.IX', 'Q', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('217000', 'FONDO ACCANTONAMENTO RISCHI E ONERI', 'H', '', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('217002', 'Fondo per imposte', 'A', '2.B.2', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('217003', 'Fondo manutenzioni e riparazioni', 'A', '2.B.3', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('217006', 'Altri fondi', 'A', '2.B.3', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('218000', 'TFR LAVORO SUBORDINATO', 'H', '', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('218001', 'Debito per TFRL', 'A', '2.C', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219000', 'DEBITI DI FINAZIAMENTO', 'H', '', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219001', 'Mutui ipotecari', 'A', '2.D.3', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219002', 'Finanziamenti bancari', 'A', '2.D.3', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219003', 'Sovvenzioni bancarie', 'A', '2.D.3', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219004', 'Banche c/c passivi', 'A', '2.D.3', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219011', 'Finanziamenti non bancari', 'A', '2.D.4', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('220000', 'FORNITORI', 'H', '', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('220001', 'Debiti verso fornitori', 'A', '2.D.6', 'L', 'AP'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('225000', 'DEBITI COMMERCIALI', 'H', '', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('225002', 'Cambiali passive', 'A', '2.D.6', 'L', 'AP_paid'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('225003', 'Fatture da ricevere', 'A', '2.D.6', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226000', 'DEBITI TRIBUTARI', 'H', '', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226001', 'IVA nostro debito 4%', 'A', '2.D.13', 'L', 'AR_tax:IC_taxpart:IC_taxservice'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226002', 'IVA nostro debito 10%', 'A', '2.D.13', 'L', 'AR_tax:IC_taxpart:IC_taxservice'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226004', 'IVA nostro debito 20%', 'A', '2.D.13', 'L', 'AR_tax:IC_taxpart:IC_taxservice'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226062', 'Debito per IVA', 'A', '2.D.13', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226065', 'Erario c/ritenute da versarare', 'A', '2.D.13', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226066', 'Altri debiti verso l\'erario', 'A', '2.D.13', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226067', 'Debiti per imposte', 'A', '2.D.13', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227000', 'DEBITI DIVERSI', 'H', '', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227001', 'Personale c/retribuzioni', 'A', '2.D.13', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227002', 'Personale c/liquidazioni', 'A', '2.D.13', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227003', 'Debiti v/istituti previdenziali', 'A', '2.D.12', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227004', 'Debiti per cauzioni', 'A', '2.D.13', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227005', 'Debiti diversi', 'A', '2.D.13', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('228000', 'RATEI E RISCONTI PASSIVI', 'H', '', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('228001', 'Ratei passivi', 'A', '2.E', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('228002', 'Risconti passivi', 'A', '2.E', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('300000', 'ALTRI CONTI PATRIMONIALI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('329000', 'CONTI TRANSITORI E FINALALI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('329006', 'Istituti previdenziali', 'A', '2.D.12', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('329011', 'Conto del patrimonio', 'A', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('329012', 'Bilancio di apertura', 'A', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('400000', 'CONTI D\'ORDINE', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('431000', 'IMPEGNI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('431001', 'Beni da ricevere', 'A', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('431002', 'Fornitori per beni da ricevere', 'A', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('431003', 'Beni da consegnare', 'A', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('431004', 'Clienti per beni da consegnare', 'A', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('431005', 'Beni in leasing', 'A', '', 'L', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('431006', 'Creditori per beni in leasing', 'A', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('432000', 'BENI DI TERZI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('433000', 'BENI NOSTRI PRESSO TERZI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('434000', 'RISCHI', 'H', '', 'A', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('500000', 'VALORE DELLA PRODUZIONE', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('541000', 'RICAVI VENDITE E PRESTAZIONI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('541001', 'Vendite di merci', 'A', '3.A.1', 'I', 'AR_amount:IC_sale'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('541002', 'Vendite di imballaggi', 'A', '3.A.1', 'I', 'AR_amount:IC_sale'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('541003', 'Ricavi per prestazione di servizi', 'A', '3.A.1', 'I', 'AR_amount:IC_income'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('541006', 'Resi su vendite', 'A', '3.A.1', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('541007', 'Ribassi e abbuoni passivi', 'A', '3.A.1', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('541008', 'Premi a clienti', 'A', '3.B.9.e', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('541010', 'Rimborso spese', 'A', '3.A.5', 'I', 'AR_amount'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('542000', 'ALTRI RICAVI E PROVENTI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('542001', 'Ricavi e proventi vari', 'A', '3.A.5', 'I', 'AR_amount'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('542002', 'Fitti attivi', 'A', '3.A.5', 'I', 'AR_amount'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('542003', 'Arrotondamenti positivi', 'A', '3.A.5', 'I', 'AR_amount'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('600000', 'COSTI DELLA PRODUZIONE', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('645000', 'COSTI ACQUISTO MERCI E MATERIALI DI CONSUMO', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('645001', 'Acquisti di merci', 'A', '3.B.6', 'E', 'AP_amount:IC'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('645002', 'Acquisti di imballaggi', 'A', '3.B.6', 'E', 'AP_amount:IC'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('645003', 'Acquisti di materiali di consumo', 'A', '3.B.6', 'E', 'AP_amount:IC'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('645006', 'Resi su acquisti', 'A', '3.B.6', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('645007', 'Ribassi e abbuoni attivi', 'A', '3.B.6', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('645008', 'Premi da fornitori', 'A', '3.A.5', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646000', 'COSTI PER PRESTAZIONI E SERVIZI', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646001', 'Costi di trasporto', 'A', '3.B.7', 'E', 'AP_amount:IC_expense'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646002', 'Costi di energia', 'A', '3.B.7', 'E', 'AP_amount:IC_expense'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646003', 'Costi di pubblicita\'', 'A', '3.B.7', 'E', 'AP_amount:IC_expense'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646004', 'Assicurazioni', 'A', '3.B.7', 'E', 'AP_amount:IC_expense'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646005', 'Spese postali', 'A', '3.B.7', 'E', 'AP_amount:IC_expense'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646006', 'Spese telefoniche', 'A', '3.B.7', 'E', 'AP_amount:IC_expense'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646007', 'Spese legali e notarili', 'A', '3.B.7', 'E', 'AP_amount:IC_expense'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646008', 'Spese di banca', 'A', '3.B.7', 'E', 'AP_amount:IC_expense'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646009', 'Manutenzioni riparazioni', 'A', '3.B.7', 'E', 'AP_amount:IC_expense'); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646010', 'Imponibile omaggi', 'A', '3.B.9.e', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646011', 'IVA c/omaggi', 'A', '3.B.9.e', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646021', 'Provvigioni passive', 'A', '3.B.9.e', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646022', 'Competenze a terzi', 'A', '3.B.9.e', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('647000', 'COSTI PER GODIMENTO BENI DI TERZI', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('647001', 'Fitti passivi', 'A', '3.B.8', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('647002', 'Canoni leasing', 'A', '3.B.8', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648000', 'COSTI PER IL PERSONALE', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648001', 'Salari e stipendi', 'A', '3.B.9.a', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648002', 'Oneri sociali', 'A', '3.B.9.b', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648003', 'Trattamenti di fine rapporto di lavoro', 'A', '3.B.9.c', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648004', 'Trattamenti di quiescenza e simili', 'A', '3.B.9.d', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648005', 'Altri costi per il personale', 'A', '3.B.9.e', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('649000', 'AMMORTAMENTO IMMOBILIZZAZIONI IMMATERIALI', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('649001', 'Ammortamento impianto e ampliamento', 'A', '3.B.10.a', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('649002', 'Ammortamento avviamento', 'A', '3.B.10.a', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('649008', 'Ammortamento di altre immobilizzazioni immateriali', 'A', '3.B.10.a', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650000', 'AMMORTAMENTO IMMOBILIZZAZIONI MATERIALI', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650001', 'Ammortamento fabbricati', 'A', '3.B.10.b', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650002', 'Ammortamento impianti e macchinari', 'A', '3.B.10.b', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650003', 'Ammortamento attrezzature commerciali', 'A', '3.B.10.b', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650005', 'Ammortamento attrezzature d\'ufficio', 'A', '3.B.10.b', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650006', 'Ammortamento arredamento', 'A', '3.B.10.b', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650007', 'Ammortamento automezzi', 'A', '3.B.10.b', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('651000', 'SVALUTAZIONI', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('651003', 'Svalutazione magazzino', 'A', '3.B.11', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('651004', 'Svalutazione crediti', 'A', '3.B.12', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652000', 'ESISTENZA INIZIALE E RIMANENZE FINALI', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652001', 'Esistenza iniziale merci', 'A', '3.A.2', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652002', 'Esistenza iniziale imballaggi', 'A', '3.A.2', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652003', 'Esistenza iniziale materie di consumo', 'A', '3.A.2', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652011', 'Rimanenze finali merci', 'A', '3.A.2', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652012', 'Rimanenze finali imballaggi', 'A', '3.A.2', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652013', 'Rimanenze finali materie di consumo', 'A', '3.A.2', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652021', 'Variazioni merci', 'A', '3.A.2', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652022', 'Variazioni imballaggi', 'A', '3.A.2', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652023', 'Variazioni materie di consumo', 'A', '3.A.2', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('653000', 'ACCANTONAMENTI PER RISCHI', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('653001', 'Accantonamenti per rischi su crediti', 'A', '3.B.12', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('653002', 'Accantonamenti su imposte', 'A', '3.B.13', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('653004', 'Altri accantonamenti rischi-oneri', 'A', '3.B.12', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654000', 'ALTRI ACCANTONAMENTI', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654001', 'Accantonamenti per spese future', 'A', '3.B.13', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654005', 'Accantonamenti per manutenzioni e riparazioni', 'A', '3.B.13', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654006', 'Altri accantonamenti', 'A', '3.B.13', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655000', 'ONERI DIVERSI', 'H', '', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655001', 'Imposta di bollo', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655002', 'Tassa di concessione governativa', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655003', 'Imposte comunali', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655005', 'Imposte di esercizio', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655006', 'Perdite su crediti', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655011', 'Oneri e perdite varie', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655012', 'Arrotondamenti negativi', 'A', '3.B.14', 'E', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('700000', 'PROVENTI E ONERI FINANZIARI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756000', 'PROVENTI FINANZIARI', 'A', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756001', 'Interessi attivi da banche', 'A', '3.C.16.d', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756002', 'Interessi attivi da clienti', 'A', '3.C.16.d', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756003', 'Interessi attivi vari', 'A', '3.C.16.d', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756004', 'Interessi su titoli', 'A', '3.C.16.d', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756011', 'Proventi finanziari vari', 'A', '3.C.16.d', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756012', 'Utile su titoli', 'A', '3.C.16.b', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757000', 'ONERI FINANZIARI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757001', 'Interessi passivi a banche', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757002', 'Interessi passivi a fornitori', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757003', 'Interessi passivi su finanziamenti', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757004', 'Interessi passivi su mutui', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757005', 'Interessi passivi vari', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757011', 'Oneri finanziari vari', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757012', 'Perdite su titoli', 'A', '3.C.17', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('800000', 'PROVENTI E ONERI STRAORDINARI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('860000', 'PROVENTI STRAORDINARI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('860001', 'Plusvalenze', 'A', '3.E.20', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('860002', 'Sopravvenienze e insussistenze attive', 'A', '3.E.20', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('861000', 'ONERI STRAORDINARI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('861001', 'Minusvalenze', 'A', '3.E.21', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('861002', 'Sopravvenienze e insussistenze passive', 'A', '3.E.21', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('900000', 'CONTI DI RIEPILOGO ECONOMICI', 'H', '', 'I', ''); +INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('970001', 'Conto del risultato economico', 'A', '3.E.23', 'I', ''); + +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '112001'), 0.04); +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '112002'), 0.1); +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '112004'), 0.2); + +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '226001'), 0.04); +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '226002'), 0.1); +INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '226004'), 0.2); + +-- +-- update defaults +-- + +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', + (select id from chart where accno = '105001')); +INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '541001')); +INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '645001')); +INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '756011')); +INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '655011')); +INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR'); +INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); + +commit; diff --git a/sql/coa/it/gifi/General.sql b/sql/coa/it/gifi/General.sql new file mode 100755 index 00000000..1be46f0e --- /dev/null +++ b/sql/coa/it/gifi/General.sql @@ -0,0 +1,142 @@ +begin; +-- Oct 8, 2003 +-- verified D Simader +-- Oct 13, 2003 +-- updated Daniele Giacomini, daniele@swlibero.org (extended some descriptions, to avoid ambiguities) +-- +INSERT INTO gifi (accno,description) VALUES ('1', 'ATTIVO'); +INSERT INTO gifi (accno,description) VALUES ('1.A', 'CREDITI VERSO I SOCI PER VERSAMENTI ANCORA DOVUTI'); +INSERT INTO gifi (accno,description) VALUES ('1.B', 'IMMOBILIZZAZIONI'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I', 'Immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.1', 'costi di impianto e di ampliamento'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.2', 'costi di ricerca, di sviluppo e di pubblicita\''); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.3', 'diritti di brevetto industriale e diritti di utilizzazione delle opere dell\'ingegno'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.4', 'concessioni, licenze, marchi e diritti simili'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.5', 'avviamento'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.6', 'immobilizzazioni immateriali in corso e acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.7', 'altre immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II', 'Immobilizzazioni materiali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.1', 'terreni e fabbricati'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.2', 'impianti e macchinario'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.3', 'attrezzature industriali e commerciali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.4', 'altri beni materiali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.5', 'immobilizzazioni in corso e acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III', 'Immobilizzazioni finanziarie'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1', 'partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.a', 'partecipazioni in imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.b', 'partecipazioni in imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.c', 'partecipazioni in imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.d', 'partecipazioni in altre imprese'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2', 'crediti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.a', 'crediti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.b', 'crediti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.c', 'crediti verso controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.d', 'crediti verso altri'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.3', 'Altri titoli'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.4', 'Azioni proprie immobilizzate'); +INSERT INTO gifi (accno,description) VALUES ('1.C', 'ATTIVO CIRCOLANTE'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I', 'Rimanenze'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.1', 'rimanenze: materie prime, sussidiarie e di consumo'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.2', 'rimanenze: prodotti in corso di lavorazione e semilavorati'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.3', 'rimanenze: lavori in corso su ordinazione'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.4', 'rimanenze: prodotti finiti e merci'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.5', 'rimanenze: acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II', 'Crediti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.1', 'crediti verso i clienti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.2', 'crediti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.3', 'crediti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.4', 'crediti verso imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.5', 'crediti verso altri'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III', 'Attivita\' finanziarie che non costituiscono immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.1', 'partecipazioni in imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.2', 'partecipazioni in imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.3', 'partecipazioni in imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.4', 'altre partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.5', 'azioni proprie per investimento temporaneo'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.6', 'altri titoli'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV', 'Disponibilita\' liquide'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.1', 'depositi bancari e postali'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.2', 'assegni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.3', 'denaro e valori in cassa'); +INSERT INTO gifi (accno,description) VALUES ('1.D', 'RATEI E RISCONTI ATTIVI'); +INSERT INTO gifi (accno,description) VALUES ('2', 'PASSIVO'); +INSERT INTO gifi (accno,description) VALUES ('2.A', 'PATRIMONIO NETTO'); +INSERT INTO gifi (accno,description) VALUES ('2.A.I', 'Capitale'); +INSERT INTO gifi (accno,description) VALUES ('2.A.II', 'Riserva da sovrapprezzo delle azioni'); +INSERT INTO gifi (accno,description) VALUES ('2.A.III', 'Riserva di rivalutazione'); +INSERT INTO gifi (accno,description) VALUES ('2.A.IV', 'Riserva legale'); +INSERT INTO gifi (accno,description) VALUES ('2.A.V', 'Riserva per azioni proprie in portafoglio'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VI', 'Riserve statutarie'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VII', 'Altre riserve'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VIII', 'Utili (perdite) portati a nuovo'); +INSERT INTO gifi (accno,description) VALUES ('2.A.IX', 'Utile (perdita) dell\'esercizio'); +INSERT INTO gifi (accno,description) VALUES ('2.B', 'FONDI PER RISCHI E ONERI'); +INSERT INTO gifi (accno,description) VALUES ('2.B.1', 'fondo per trattamento di quiescenza e obblighi simili'); +INSERT INTO gifi (accno,description) VALUES ('2.B.2', 'fondo per imposte'); +INSERT INTO gifi (accno,description) VALUES ('2.B.3', 'altri fondi per rischi e oneri futuri'); +INSERT INTO gifi (accno,description) VALUES ('2.C', 'TRATTAMENTO DI FINE RAPPORTO DI LAVORO SUBORDINATO'); +INSERT INTO gifi (accno,description) VALUES ('2.D', 'DEBITI'); +INSERT INTO gifi (accno,description) VALUES ('2.D.1', 'obbligazioni non convertibili'); +INSERT INTO gifi (accno,description) VALUES ('2.D.2', 'obbligazioni convertibili'); +INSERT INTO gifi (accno,description) VALUES ('2.D.3', 'debiti verso banche'); +INSERT INTO gifi (accno,description) VALUES ('2.D.4', 'debiti verso altri finanziatori'); +INSERT INTO gifi (accno,description) VALUES ('2.D.5', 'debiti: acconti'); +INSERT INTO gifi (accno,description) VALUES ('2.D.6', 'debiti verso fornitori'); +INSERT INTO gifi (accno,description) VALUES ('2.D.7', 'debiti rappresentati da titoli di credito'); +INSERT INTO gifi (accno,description) VALUES ('2.D.8', 'debiti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('2.D.9', 'debiti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('2.D.10', 'debiti verso controllanti'); +INSERT INTO gifi (accno,description) VALUES ('2.D.11', 'debiti tributari'); +INSERT INTO gifi (accno,description) VALUES ('2.D.12', 'debiti verso istituti di previdenza e di sicurezza sociale'); +INSERT INTO gifi (accno,description) VALUES ('2.D.13', 'altri debiti'); +INSERT INTO gifi (accno,description) VALUES ('2.E', 'RATEI E RISCONTI PASSIVI'); +INSERT INTO gifi (accno,description) VALUES ('3', 'CONTO ECONOMICO'); +INSERT INTO gifi (accno,description) VALUES ('3.A', 'VALORE DELLA PRODUZIONE'); +INSERT INTO gifi (accno,description) VALUES ('3.A.1', 'ricavi delle vendite e delle prestazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.A.2', 'variazione rimanenze prodotti in lavorazione, semilavorati e finiti'); +INSERT INTO gifi (accno,description) VALUES ('3.A.3', 'variazione dei lavori in corso su ordinazione'); +INSERT INTO gifi (accno,description) VALUES ('3.A.4', 'incrementi di immobilizzazioni per lavori interni'); +INSERT INTO gifi (accno,description) VALUES ('3.A.5', 'altri ricavi e proventi'); +INSERT INTO gifi (accno,description) VALUES ('3.B', 'COSTI DELLA PRODUZIONE'); +INSERT INTO gifi (accno,description) VALUES ('3.B.6', 'acquisti materie prime, sussidiarie, di consumo e di merci'); +INSERT INTO gifi (accno,description) VALUES ('3.B.7', 'spese per prestazione di servizi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.8', 'spese per godimento di beni di terzi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9', 'costi del personale'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.a', 'salari e stipendi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.b', 'oneri sociali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.c', 'accantonamento al TFRL'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.d', 'accantonamento per trattamento di quiescenza e simili'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.e', 'altri costi del personale'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10', 'ammortamenti e svalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.a', 'ammortamento delle immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.b', 'ammortamento delle immobilizzazioni materiali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.c', 'altre svalutazioni delle immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.d', 'svalutazioni dell\'attivo circolante e delle disponibilita\' liquide'); +INSERT INTO gifi (accno,description) VALUES ('3.B.11', 'variazioni rimanenze materie prime, sussidiarie, di consumo e merci'); +INSERT INTO gifi (accno,description) VALUES ('3.B.12', 'accantonamento per rischi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.13', 'altri accantonamenti'); +INSERT INTO gifi (accno,description) VALUES ('3.B.14', 'oneri diversi di gestione'); +INSERT INTO gifi (accno,description) VALUES ('3.C', 'PROVENTI E ONERI FINANZIARI'); +INSERT INTO gifi (accno,description) VALUES ('3.C.15', 'proventi da partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16', 'altri proventi finanziari'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.a', 'proventi da crediti iscritti nelle immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.b', 'proventi da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.c', 'proventi da titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.d', 'proventi diversi dai precedenti'); +INSERT INTO gifi (accno,description) VALUES ('3.C.17', 'Interessi e altri oneri finanziari'); +INSERT INTO gifi (accno,description) VALUES ('3.D', 'RETTIFICHE DI VALORE DI ATTIVITA\' FINANZIARIE'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18', 'rivalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.a', 'rettifiche di partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.b', 'rettifiche di immobilizzazioni finanziarie che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.c', 'rettifiche da titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19', 'svalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.a', 'svalutazioni di partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.b', 'svalutazioni di immobilizzazioni finanziarie che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.c', 'svalutazioni di titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.E', 'PROVENTI E ONERI STRAORDINARI'); +INSERT INTO gifi (accno,description) VALUES ('3.E.20', 'proventi straordinari'); +INSERT INTO gifi (accno,description) VALUES ('3.E.21', 'oneri straordinari'); +INSERT INTO gifi (accno,description) VALUES ('3.E.22', 'Imposte sul reddito dell\'esercizio'); +INSERT INTO gifi (accno,description) VALUES ('3.E.26', 'Utile o perdita di esercizio'); + +commit; diff --git a/sql/coa/it/gifi/cc2424.sql b/sql/coa/it/gifi/cc2424.sql new file mode 100755 index 00000000..1be46f0e --- /dev/null +++ b/sql/coa/it/gifi/cc2424.sql @@ -0,0 +1,142 @@ +begin; +-- Oct 8, 2003 +-- verified D Simader +-- Oct 13, 2003 +-- updated Daniele Giacomini, daniele@swlibero.org (extended some descriptions, to avoid ambiguities) +-- +INSERT INTO gifi (accno,description) VALUES ('1', 'ATTIVO'); +INSERT INTO gifi (accno,description) VALUES ('1.A', 'CREDITI VERSO I SOCI PER VERSAMENTI ANCORA DOVUTI'); +INSERT INTO gifi (accno,description) VALUES ('1.B', 'IMMOBILIZZAZIONI'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I', 'Immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.1', 'costi di impianto e di ampliamento'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.2', 'costi di ricerca, di sviluppo e di pubblicita\''); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.3', 'diritti di brevetto industriale e diritti di utilizzazione delle opere dell\'ingegno'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.4', 'concessioni, licenze, marchi e diritti simili'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.5', 'avviamento'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.6', 'immobilizzazioni immateriali in corso e acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.I.7', 'altre immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II', 'Immobilizzazioni materiali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.1', 'terreni e fabbricati'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.2', 'impianti e macchinario'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.3', 'attrezzature industriali e commerciali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.4', 'altri beni materiali'); +INSERT INTO gifi (accno,description) VALUES ('1.B.II.5', 'immobilizzazioni in corso e acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III', 'Immobilizzazioni finanziarie'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1', 'partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.a', 'partecipazioni in imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.b', 'partecipazioni in imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.c', 'partecipazioni in imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.1.d', 'partecipazioni in altre imprese'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2', 'crediti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.a', 'crediti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.b', 'crediti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.c', 'crediti verso controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.2.d', 'crediti verso altri'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.3', 'Altri titoli'); +INSERT INTO gifi (accno,description) VALUES ('1.B.III.4', 'Azioni proprie immobilizzate'); +INSERT INTO gifi (accno,description) VALUES ('1.C', 'ATTIVO CIRCOLANTE'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I', 'Rimanenze'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.1', 'rimanenze: materie prime, sussidiarie e di consumo'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.2', 'rimanenze: prodotti in corso di lavorazione e semilavorati'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.3', 'rimanenze: lavori in corso su ordinazione'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.4', 'rimanenze: prodotti finiti e merci'); +INSERT INTO gifi (accno,description) VALUES ('1.C.I.5', 'rimanenze: acconti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II', 'Crediti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.1', 'crediti verso i clienti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.2', 'crediti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.3', 'crediti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.4', 'crediti verso imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.II.5', 'crediti verso altri'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III', 'Attivita\' finanziarie che non costituiscono immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.1', 'partecipazioni in imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.2', 'partecipazioni in imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.3', 'partecipazioni in imprese controllanti'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.4', 'altre partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.5', 'azioni proprie per investimento temporaneo'); +INSERT INTO gifi (accno,description) VALUES ('1.C.III.6', 'altri titoli'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV', 'Disponibilita\' liquide'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.1', 'depositi bancari e postali'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.2', 'assegni'); +INSERT INTO gifi (accno,description) VALUES ('1.C.IV.3', 'denaro e valori in cassa'); +INSERT INTO gifi (accno,description) VALUES ('1.D', 'RATEI E RISCONTI ATTIVI'); +INSERT INTO gifi (accno,description) VALUES ('2', 'PASSIVO'); +INSERT INTO gifi (accno,description) VALUES ('2.A', 'PATRIMONIO NETTO'); +INSERT INTO gifi (accno,description) VALUES ('2.A.I', 'Capitale'); +INSERT INTO gifi (accno,description) VALUES ('2.A.II', 'Riserva da sovrapprezzo delle azioni'); +INSERT INTO gifi (accno,description) VALUES ('2.A.III', 'Riserva di rivalutazione'); +INSERT INTO gifi (accno,description) VALUES ('2.A.IV', 'Riserva legale'); +INSERT INTO gifi (accno,description) VALUES ('2.A.V', 'Riserva per azioni proprie in portafoglio'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VI', 'Riserve statutarie'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VII', 'Altre riserve'); +INSERT INTO gifi (accno,description) VALUES ('2.A.VIII', 'Utili (perdite) portati a nuovo'); +INSERT INTO gifi (accno,description) VALUES ('2.A.IX', 'Utile (perdita) dell\'esercizio'); +INSERT INTO gifi (accno,description) VALUES ('2.B', 'FONDI PER RISCHI E ONERI'); +INSERT INTO gifi (accno,description) VALUES ('2.B.1', 'fondo per trattamento di quiescenza e obblighi simili'); +INSERT INTO gifi (accno,description) VALUES ('2.B.2', 'fondo per imposte'); +INSERT INTO gifi (accno,description) VALUES ('2.B.3', 'altri fondi per rischi e oneri futuri'); +INSERT INTO gifi (accno,description) VALUES ('2.C', 'TRATTAMENTO DI FINE RAPPORTO DI LAVORO SUBORDINATO'); +INSERT INTO gifi (accno,description) VALUES ('2.D', 'DEBITI'); +INSERT INTO gifi (accno,description) VALUES ('2.D.1', 'obbligazioni non convertibili'); +INSERT INTO gifi (accno,description) VALUES ('2.D.2', 'obbligazioni convertibili'); +INSERT INTO gifi (accno,description) VALUES ('2.D.3', 'debiti verso banche'); +INSERT INTO gifi (accno,description) VALUES ('2.D.4', 'debiti verso altri finanziatori'); +INSERT INTO gifi (accno,description) VALUES ('2.D.5', 'debiti: acconti'); +INSERT INTO gifi (accno,description) VALUES ('2.D.6', 'debiti verso fornitori'); +INSERT INTO gifi (accno,description) VALUES ('2.D.7', 'debiti rappresentati da titoli di credito'); +INSERT INTO gifi (accno,description) VALUES ('2.D.8', 'debiti verso imprese controllate'); +INSERT INTO gifi (accno,description) VALUES ('2.D.9', 'debiti verso imprese collegate'); +INSERT INTO gifi (accno,description) VALUES ('2.D.10', 'debiti verso controllanti'); +INSERT INTO gifi (accno,description) VALUES ('2.D.11', 'debiti tributari'); +INSERT INTO gifi (accno,description) VALUES ('2.D.12', 'debiti verso istituti di previdenza e di sicurezza sociale'); +INSERT INTO gifi (accno,description) VALUES ('2.D.13', 'altri debiti'); +INSERT INTO gifi (accno,description) VALUES ('2.E', 'RATEI E RISCONTI PASSIVI'); +INSERT INTO gifi (accno,description) VALUES ('3', 'CONTO ECONOMICO'); +INSERT INTO gifi (accno,description) VALUES ('3.A', 'VALORE DELLA PRODUZIONE'); +INSERT INTO gifi (accno,description) VALUES ('3.A.1', 'ricavi delle vendite e delle prestazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.A.2', 'variazione rimanenze prodotti in lavorazione, semilavorati e finiti'); +INSERT INTO gifi (accno,description) VALUES ('3.A.3', 'variazione dei lavori in corso su ordinazione'); +INSERT INTO gifi (accno,description) VALUES ('3.A.4', 'incrementi di immobilizzazioni per lavori interni'); +INSERT INTO gifi (accno,description) VALUES ('3.A.5', 'altri ricavi e proventi'); +INSERT INTO gifi (accno,description) VALUES ('3.B', 'COSTI DELLA PRODUZIONE'); +INSERT INTO gifi (accno,description) VALUES ('3.B.6', 'acquisti materie prime, sussidiarie, di consumo e di merci'); +INSERT INTO gifi (accno,description) VALUES ('3.B.7', 'spese per prestazione di servizi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.8', 'spese per godimento di beni di terzi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9', 'costi del personale'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.a', 'salari e stipendi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.b', 'oneri sociali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.c', 'accantonamento al TFRL'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.d', 'accantonamento per trattamento di quiescenza e simili'); +INSERT INTO gifi (accno,description) VALUES ('3.B.9.e', 'altri costi del personale'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10', 'ammortamenti e svalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.a', 'ammortamento delle immobilizzazioni immateriali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.b', 'ammortamento delle immobilizzazioni materiali'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.c', 'altre svalutazioni delle immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.B.10.d', 'svalutazioni dell\'attivo circolante e delle disponibilita\' liquide'); +INSERT INTO gifi (accno,description) VALUES ('3.B.11', 'variazioni rimanenze materie prime, sussidiarie, di consumo e merci'); +INSERT INTO gifi (accno,description) VALUES ('3.B.12', 'accantonamento per rischi'); +INSERT INTO gifi (accno,description) VALUES ('3.B.13', 'altri accantonamenti'); +INSERT INTO gifi (accno,description) VALUES ('3.B.14', 'oneri diversi di gestione'); +INSERT INTO gifi (accno,description) VALUES ('3.C', 'PROVENTI E ONERI FINANZIARI'); +INSERT INTO gifi (accno,description) VALUES ('3.C.15', 'proventi da partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16', 'altri proventi finanziari'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.a', 'proventi da crediti iscritti nelle immobilizzazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.b', 'proventi da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.c', 'proventi da titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.C.16.d', 'proventi diversi dai precedenti'); +INSERT INTO gifi (accno,description) VALUES ('3.C.17', 'Interessi e altri oneri finanziari'); +INSERT INTO gifi (accno,description) VALUES ('3.D', 'RETTIFICHE DI VALORE DI ATTIVITA\' FINANZIARIE'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18', 'rivalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.a', 'rettifiche di partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.b', 'rettifiche di immobilizzazioni finanziarie che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.18.c', 'rettifiche da titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19', 'svalutazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.a', 'svalutazioni di partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.b', 'svalutazioni di immobilizzazioni finanziarie che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.D.19.c', 'svalutazioni di titoli iscritti all\'attivo circolante che non costituiscono partecipazioni'); +INSERT INTO gifi (accno,description) VALUES ('3.E', 'PROVENTI E ONERI STRAORDINARI'); +INSERT INTO gifi (accno,description) VALUES ('3.E.20', 'proventi straordinari'); +INSERT INTO gifi (accno,description) VALUES ('3.E.21', 'oneri straordinari'); +INSERT INTO gifi (accno,description) VALUES ('3.E.22', 'Imposte sul reddito dell\'esercizio'); +INSERT INTO gifi (accno,description) VALUES ('3.E.26', 'Utile o perdita di esercizio'); + +commit; |