- -- Einfacher Kontoplan für Deutschland
- --
- INSERT INTO gifi (accno,description) VALUES ('A0', 'Anlagevermögen');
- INSERT INTO gifi (accno,description) VALUES ('A1-1', 'Warenbestand');
- INSERT INTO gifi (accno,description) VALUES ('A1-2', 'Forderungen');
- INSERT INTO gifi (accno,description) VALUES ('A1-3', 'Liquide Mittel');
- INSERT INTO gifi (accno,description) VALUES ('A1-4', 'Aktive Rechnungsabgrenzung');
- INSERT INTO gifi (accno,description) VALUES ('E', 'Erträge');
- INSERT INTO gifi (accno,description) VALUES ('K0', 'Wareneinsatz');
- INSERT INTO gifi (accno,description) VALUES ('K1', 'Personalkosten');
- INSERT INTO gifi (accno,description) VALUES ('K2', 'Raumkosten');
- INSERT INTO gifi (accno,description) VALUES ('K3', 'Sonstige Kosten');
- INSERT INTO gifi (accno,description) VALUES ('NA', 'Neutrale Aufwendungen');
- INSERT INTO gifi (accno,description) VALUES ('NE', 'Neutrale Erlöse');
- INSERT INTO gifi (accno,description) VALUES ('P0', 'Eigenkapital');
- INSERT INTO gifi (accno,description) VALUES ('P1', 'Rückstellungen');
- INSERT INTO gifi (accno,description) VALUES ('P2', 'Fremdkapital Langfristig');
- INSERT INTO gifi (accno,description) VALUES ('P3', 'Fremdkapital Kurzfristig');
- INSERT INTO gifi (accno,description) VALUES ('P4', 'Passive Rechnungsabgrenzung');
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