summaryrefslogtreecommitdiff
path: root/sql/Germany-SKR03-chart.sql
blob: ee5c4694e517c2fff0b8ece9ccba256b61032aad (plain)
  1. -- General COA
  2. --
  3. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('420','B�roeinrichtung','A','A','','420');
  4. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('430','Ladeneinrichtung','A','A','','430');
  5. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('440','Werkzeuge','A','A','','440');
  6. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('450','Einbauten','A','A','','450');
  7. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('460','Ger�st- und Schalungsmaterial','A','A','','460');
  8. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('480','Geringwertige Wirtschaftsg�ter bis DM 800,-','A','A','','480');
  9. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('490','Sonstige Betriebs- und Gesch�ftsausstattung','A','A','','490');
  10. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('650','Verb. gg. Kreditinstituten - Restlaufz. gr��er 5 Jahre','A','L','','650');
  11. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1000','Kasse','A','A','AR_paid:AP_paid','1000');
  12. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1200','Bank-Giro','A','A','AR_paid:AP_paid','1200');
  13. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1400','Forderungen aus Lief. und Leist. Kundengruppe 0','A','A','AR','1400');
  14. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1540','Steuer�berzahlungen','A','A','AR','1540');
  15. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1542','Steuererstattungsanspr�che gg. anderen EU-L�ndern','A','A','AR','1542');
  16. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1545','Umsatzsteuerforderungen','A','A','AR','1545');
  17. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1548','Vorsteuer im Folgejahr abziehbar','A','A','AR','1548');
  18. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1570','Abziehbare Vorsteuer','A','A','AR_tax:AP_tax','1570');
  19. 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');
  20. 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');
  21. 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');
  22. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1577','Vorsteuer nach allg. Durchschnittss�tzen UStVA KZ 63','A','A','AR_tax:AP_tax','1577');
  23. 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');
  24. 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');
  25. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1780','Umsatzsteuer - Vorauszahlungen','A','L','','1780');
  26. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1781','Umsatzsteuer - Vorauszahlungen 1/11','A','L','','1781');
  27. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1782','Nachsteuer, UStVA KZ 65','A','L','','1782');
  28. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1789','Umsatzsteuer laufendes Jahr','A','L','','1789');
  29. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1790','Umsatzsteuer Vorjahr','A','L','','1790');
  30. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1791','Umsatzsteuer fr�here Jahre','A','L','','1791');
  31. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1820','Sonderausg. beschr. abzugsf. (Privat Vollhaft./Einzelu.)','A','','','1820');
  32. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1830','Sonderausg. unbeschr. abzugsf. (Privat Vollhaft./Einzelu.)','A','','','1830');
  33. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1840','Privatspenden (Privat Vollhafter / Einzelunternehmer)','A','','','1840');
  34. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1850','Au�ergew�hnliche Belastungen (Privat Vollhaft. / Einzelunt.)','A','','','1850');
  35. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1890','Privateinlagen (Privat Vollhafter / Einzelunternehmer)','A','','','1890');
  36. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2010','Betriebsfremde Aufw. (soweit nicht au�erordentlich)','A','','','2010');
  37. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2020','Periodenfremde Aufw. (soweit nicht au�erordentlich)','A','','','2020');
  38. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2100','Zinsen und �hnliche Aufwendungen','A','','','2100');
  39. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2103','Steuerlich abzugsf�hige, andere Nebenleistungen zu Steuern','A','','','2103');
  40. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2104','Steuerlich nicht abzugsf�hige, andere Nebenleistungen zu Steuern','A','','','2104');
  41. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2107','Zinsaufwendungen �233a AO betriebliche Steuern','A','','','2107');
  42. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2108','Zinsaufw. �233a, �234, �237 AO Personenst. �8 GewStG','A','','','2108');
  43. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2109','Zinsaufwendungen an verbundene Unternehmen','A','','','2109');
  44. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2110','Zinsaufwendungen f�r kurzfristige Verbindlichkeiten','A','','','2110');
  45. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3410','Wareneingang, 16% Vorsteuer','A','','','3410');
  46. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3736','Erhaltene Skonti, 16% Vorsteuer','A','','','3736');
  47. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3740','Erhaltene Boni','A','','','3740');
  48. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3750','Erhaltene Boni, 7% Vorsteuer','A','','','3750');
  49. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3760','Erhaltene Boni, 15%+16% Vorsteuer','A','','','3760');
  50. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3762','Erhaltene Boni, 16% Vorsteuer','A','','','3762');
  51. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3764','Erhaltene Boni, 15% Vorsteuer','A','','','3764');
  52. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3800','Anschaffungsnebenkosten','A','','','3800');
  53. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3830','Leergut','A','','','3830');
  54. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3850','Z�lle und Einfuhrabgaben','A','','','3850');
  55. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3960','Bestandsv. Roh-, Hilfs- u. Betriebsstoffe / bezogene Waren','A','','','3960');
  56. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3970','Bestand Roh-, Hilfs- und Betriebsstoffe','A','','','3970');
  57. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3980','Bestand Waren','A','','','3980');
  58. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3990','Verrechnete Stoffkosten','A','','','3990');
  59. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4000','Material- und Stoffverbrauch','A','E','AP_amount','4000');
  60. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4100','L�hne und Geh�lter','A','E','AP_amount','4100');
  61. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4110','L�hne','A','E','AP_amount','4110');
  62. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4120','Geh�lter','A','E','AP_amount','4120');
  63. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4124','Gesch�ftsf�hrergeh�lter der GmbH-Gesellschafter','A','E','AP_amount','4124');
  64. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4125','Ehegattengehalt','A','E','AP_amount','4125');
  65. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4126','Tantiemen','A','E','AP_amount','4126');
  66. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4127','Gesch�ftsf�hrergeh�lter','A','E','AP_amount','4127');
  67. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4128','Verg�tungen an angestellte Mitunternehmer �15 EStG','A','E','AP_amount','4128');
  68. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4130','Gesetzliche soziale Aufwendungen','A','E','AP_amount','4130');
  69. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4137','Gesetzliche soziale Aufw. f�r Mitunternehmer �15 EStG','A','E','AP_amount','4137');
  70. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4138','Beitr�ge zur Berufsgenossenschaft','A','E','AP_amount','4138');
  71. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1360','Geldtransit Bank 1','A','A','','1360');
  72. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4140','Freiw. soziale Aufwendungen (lohnsteuerfrei)','A','E','AP_amount','4140');
  73. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4145','Freiw. soziale Aufwendungen (lohnsteuerpflichtig)','A','E','AP_amount','4145');
  74. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4149','Pauschale Lohnsteuer auf s. Bez�ge (z.B. Fahrtkostenzuschu�)','A','E','AP_amount','4149');
  75. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4150','Krankengeldzusch�sse','A','E','AP_amount','4150');
  76. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4160','Versorgungskassen','A','E','AP_amount','4160');
  77. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4165','Aufwendungen f�r die Altersversorgung','A','E','AP_amount','4165');
  78. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4167','Pauschale Lohnsteuer auf s. Bez�ge (z.B. Direktversicherung)','A','E','AP_amount','4167');
  79. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4168','Aufw. f. die Altersversorgung f. Mitunternehmer �15 EStG','A','E','AP_amount','4168');
  80. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4169','Aufwendungen f�r Unterst�tzung','A','E','AP_amount','4169');
  81. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4170','Verm�genswirksame Leistungen','A','E','AP_amount','4170');
  82. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4175','Fahrtkostenerstattung - Wohnung / Arbeitsst�tte','A','E','AP_amount','4175');
  83. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4180','Bedienungsgelder','A','E','AP_amount','4180');
  84. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4190','Aushilfsl�hne','A','E','AP_amount','4190');
  85. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4199','Lohnsteuer f�r Aushilfen','A','E','AP_amount','4199');
  86. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4200','Raumkosten','A','E','AP_amount','4200');
  87. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4210','Miete','A','E','AP_amount','4210');
  88. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4218','Gewerbesteuerlich zu ber�cks. Miete �8 GewStG','A','E','AP_amount','4218');
  89. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4219','Verg�tung an Mitu. f. mietw. �berl. v. Wirtschaftsg. �15EStG','A','E','AP_amount','4219');
  90. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4220','Pacht','A','E','AP_amount','4220');
  91. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4228','Gewerbesteuerlich zu ber�cks. Pacht �8 GewStG','A','E','AP_amount','4228');
  92. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4229','Verg�tung an Mitu. f. pachtw. �berl. v. Wirtschaftsg.�15EStG','A','E','AP_amount','4229');
  93. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4230','Heizung','A','E','AP_amount','4230');
  94. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4240','Gas, Strom, Wasser (Verwaltung, Vertrieb)','A','E','AP_amount','4240');
  95. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4250','Reinigung','A','E','AP_amount','4250');
  96. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4260','Instandhaltung betrieblicher R�ume','A','E','AP_amount','4260');
  97. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4270','Abgaben f�r betrieblich genutzten Grundbesitz','A','E','AP_amount','4270');
  98. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4280','Sonstige Raumkosten','A','E','AP_amount','4280');
  99. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4320','Gewerbesteuer (Vorauszahlung)','A','E','AP_amount','4320');
  100. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4330','Gewerbeertragsteuer','A','E','AP_amount','4330');
  101. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4335','Gewerbekapitalsteuer','A','E','AP_amount','4335');
  102. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4340','Sonstige Betriebsteuern','A','E','AP_amount','4340');
  103. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4350','Verbrauchsteuer','A','E','AP_amount','4350');
  104. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4360','Versicherungen','A','E','AP_amount','4360');
  105. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4380','Beitr�ge','A','E','AP_amount','4380');
  106. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4390','Sonstige Abgaben','A','E','AP_amount','4390');
  107. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4396','Steuerlich abzugsf�hige Versp�tungszuschl�ge und Zwangsgelder','A','E','AP_amount','4396');
  108. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4397','Steuerlich nicht abzugsf�hige Versp�tungszuschl�ge und Zwangsgelder','A','E','AP_amount','4397');
  109. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4400','Besondere Kosten (zur freien Verf�gung)','A','E','AP_amount','4400');
  110. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4500','Fahrzeugkosten','A','E','AP_amount','4500');
  111. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4510','Kfz-Steuern','A','E','AP_amount','4510');
  112. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4520','Kfz-Versicherungen','A','E','AP_amount','4520');
  113. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4530','Laufende Kfz-Betriebskosten','A','E','AP_amount','4530');
  114. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4540','Kfz-Reparaturen','A','E','AP_amount','4540');
  115. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4550','Garagenmieten','A','E','AP_amount','4550');
  116. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4570','Fremdfahrzeuge','A','E','AP_amount','4570');
  117. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4580','Sonstige Kfz-Kosten','A','E','AP_amount','4580');
  118. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4600','Werbe- und Reisekosten','A','E','AP_amount','4600');
  119. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4610','Werbekosten','A','E','AP_amount','4610');
  120. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4630','Geschenke bis DM 75,00','A','E','AP_amount','4630');
  121. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4635','Geschenke �ber DM 75,00','A','E','AP_amount','4635');
  122. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4638','Geschenke ausschlie�lich betrieblich genutzt','A','E','AP_amount','4638');
  123. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4640','Repr�sentationskosten','A','E','AP_amount','4640');
  124. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4650','Bewirtungskosten','A','E','AP_amount','4650');
  125. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4653','Aufwerksamkeiten','A','E','AP_amount','4653');
  126. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4654','Nicht abzugsf�hige Bewirtungskosten','A','E','AP_amount','4654');
  127. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4655','Nicht abzugsf�hige Betriebsausgaben','A','E','AP_amount','4655');
  128. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4660','Reisekosten Arbeitnehmer','A','E','AP_amount','4660');
  129. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4666','Reisekost. Arbeitn., 12,3%/13,1% VSt Verpfl.Mehr- / �bern.Aufw.','A','E','AP_amount','4666');
  130. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4667','Reisekost. Arbeitn., 9,8%/10,5% VSt Gesamtpauschal.','A','E','AP_amount','4667');
  131. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4670','Reisekosten Unternehmer','A','E','AP_amount','4670');
  132. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4675','Reisekosten Unternehmer, 9,8/10,5% VSt sonst.Gesamtpauschal.','A','E','AP_amount','4675');
  133. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4676','Reisekost. Untern., 12,3%/13,1% VSt Verpfl.Mehr- / �bern.Aufw.','A','E','AP_amount','4676');
  134. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4677','Reisekosten Unternehmer, 9,8%/10,5% VSt Verpfl.Mehraufw. Gesamtpauschal.','A','E','AP_amount','4677');
  135. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4678','Km-Geld Erstattung, Unternehmer, 5,7%/6,1% VSt','A','E','AP_amount','4678');
  136. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4685','Km-Geld-Erstattung, Arbeitnehmer 8,2%/8,7% VSt','A','E','AP_amount','4685');
  137. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4700','Kosten der Warenabgabe','A','E','AP_amount:IC_expense:IC_cogs','4700');
  138. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4710','Verpackungsmaterial','A','E','AP_amount','4710');
  139. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4730','Ausgangsfrachten','A','E','AP_amount','4730');
  140. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4750','Transportversicherungen','A','E','AP_amount','4750');
  141. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4760','Verkaufsprovisionen','A','E','AP_amount','4760');
  142. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4780','Fremdarbeiten','A','E','AP_amount','4780');
  143. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4790','Aufwand f�r Gew�hrleistungen','A','E','AP_amount','4790');
  144. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4800','Reparat. u. Inst. v. Maschinen u. technischen Anlagen','A','E','AP_amount','4800');
  145. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4805','Reparat. u. Inst. v. and. Anl. d. Betr.- u. Gesch�ftsausst.','A','E','AP_amount','4805');
  146. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4809','Sonstige Reparaturen und Instandhaltungen','A','E','AP_amount','4809');
  147. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4810','Mietleasing','A','E','AP_amount','4810');
  148. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4815','Kaufleasing','A','E','AP_amount','4815');
  149. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4820','Abschr. a. Aufw. f.d. Ingangs. u. Erw. des Gesch�ftsbetr.','A','E','AP_amount','4820');
  150. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4822','Abschr. a. immaterielle Verm�gensgegenst�nde','A','E','AP_amount','4822');
  151. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4824','Abschreibung auf den Gesch�fts- oder Firmenwert','A','E','AP_amount','4824');
  152. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4826','Au�erplanm. Abschr. a. immaterielle Verm�gensgegenst�nde','A','E','AP_amount','4826');
  153. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4830','Abschreibungen auf Sachanlagen','A','E','AP_amount','4830');
  154. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4840','Au�erplanm. Abschreibungen auf Sachanlagen','A','E','AP_amount','4840');
  155. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4850','Abschr. a. Sachanl. aufgrund steuerl. Sondervorschriften','A','E','AP_amount','4850');
  156. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4855','Sofortabschreibung geringwertiger Wirtschaftsg�ter','A','E','AP_amount','4855');
  157. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4860','Abschreibung auf aktivierte, geringwertige Wirtschaftsg�ter','A','E','AP_amount','4860');
  158. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4865','Au�erplanm��ige Abschr. a. aktivierte GWG','A','E','AP_amount','4865');
  159. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4870','Abschreibungen auf Finanzanlagen','A','E','AP_amount','4870');
  160. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4872','Abschr. aufgrund v. Verlustant. an Mitunt. �8 GewStG','A','E','AP_amount','4872');
  161. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4874','Abschr. a. Finanzanl. aufgrund steuerl. Sondervorschriften','A','E','AP_amount','4874');
  162. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4875','Abschreibungen auf Wertpapiere des Umlaufverm�gens','A','E','AP_amount','4875');
  163. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4880','Abschr. a. Umlaufv. ohne Wertpapiere (soweit un�bl. H�he)','A','E','AP_amount','4880');
  164. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4882','Abschr. a. Umlaufv. steuerrechtl. bedingt (un�bl. H�he)','A','E','AP_amount','4882');
  165. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4887','Abschr. a. Umlaufv., steuerrechtlich bedingt (�bl. H�he)','A','E','AP_amount','4887');
  166. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4890','Vorwegn. k�nftiger Wertschw. im Umlaufv. (un�bl. H�he)','A','E','AP_amount','4890');
  167. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4900','Sonstige betriebliche Aufwendungen','A','E','AP_amount','4900');
  168. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4905','Sonstige Aufwendungen betrieblich und regelm��ig','A','E','AP_amount','4905');
  169. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4910','Porto','A','E','AP_amount','4910');
  170. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4920','Telefon','A','E','AP_amount','4920');
  171. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4925','Telefax, Fernschreiber','A','E','AP_amount','4925');
  172. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4930','B�robedarf','A','E','AP_amount','4930');
  173. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4940','Zeitschriften, B�cher','A','E','AP_amount','4940');
  174. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4945','Fortbildungskosten','A','E','AP_amount','4945');
  175. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4946','Freiwillige Sozialleistungen','A','E','AP_amount','4946');
  176. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4948','Verg�tungen an freiberufliche Mitunternehmer �15 EStG','A','E','AP_amount','4948');
  177. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4950','Rechts- und Beratungskosten','A','E','AP_amount','4950');
  178. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4955','Buchf�hrungskosten','A','E','AP_amount','4955');
  179. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4957','Abschlu�- und Pr�fungskosten','A','E','AP_amount','4957');
  180. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4960','Mieten f�r Einrichtungen','A','E','AP_amount','4960');
  181. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4968','Gewerbest. zu ber�cks. Miete f. Einrichtungen �8 GewStG','A','','','4968');
  182. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4969','Aufwendungen f�r Abraum- und Abfallbeseitigung','A','E','AP_amount','4969');
  183. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4970','Nebenkosten des Geldverkehrs','A','E','AP_amount','4970');
  184. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4980','Betriebsbedarf','A','E','AP_amount','4980');
  185. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4985','Werkzeuge und Kleinger�te','A','E','AP_amount','4985');
  186. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4996','Herstellungskosten','A','E','AP_amount','4996');
  187. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4997','Verwaltungskosten','A','E','AP_amount','4997');
  188. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4998','Vertriebskosten','A','E','AP_amount','4998');
  189. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4999','Gegenkonto 49960-49980','A','','','4999');
  190. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7140','Fertige Waren (Bestand)','A','A','IC','7140');
  191. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8100','Steuerfreie Ums�tze o. VSt-Abzug �4 Nr.8 ff. UStG','A','I','AR_amount:IC_sale','8100');
  192. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8500','Provisionserl�se','A','I','AR_amount:IC_sale','8500');
  193. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8504','Provisionserl�se steuerfrei (�4 Nr.8ff UStG)','A','I','AR_amount:IC_sale','8504');
  194. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8505','Provisionserl�se steuerfrei (�4 Nr.5 UStG)','A','I','AR_amount:IC_sale','8505');
  195. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8506','Provisionserl�se, 7% USt','A','I','AR_amount:IC_sale','8506');
  196. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8507','Provisionserl�se, 15% Ust','A','I','AR_amount:IC_sale','8507');
  197. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8508','Provisionserl�se, 15%/16% USt','A','I','AR_amount:IC_sale','8508');
  198. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8509','Provisionserl�se, 16% Ust','A','I','AR_amount:IC_sale','8509');
  199. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8591','Sachbez�ge, 7% USt (Waren)','A','I','AR_amount:IC_sale','8591');
  200. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8595','Sachbez�ge, 15%/16% USt (Waren)','A','I','AR_amount:IC_sale','8595');
  201. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8596','Sachbez�ge, 16% USt (Waren)','A','I','AR_amount:IC_sale','8596');
  202. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8597','Sachbez�ge, 15% USt (Waren)','A','I','AR_amount:IC_sale','8597');
  203. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8630','Sonstige Erl�se betrieblich und regelm��ig, 7% USt','A','I','AR_amount:IC_sale','8630');
  204. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8645','Sonstige Erl�se betrieblich und regelm��ig, 16% Ust','A','I','AR_amount:IC_sale','8645');
  205. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8730','Gew�hrte Skonti','A','','','8730');
  206. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8731','Gew�hrte Skonti, 7% USt','A','','','8731');
  207. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8735','Gew�hrte Skonti, 16% Ust','A','','','8735');
  208. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8740','Gew�hrte Boni','A','','','8740');
  209. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8750','Gew�hrte Boni, 7% USt','A','','','8750');
  210. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8762','Gew�hrte Boni, 16% Ust','A','','','8762');
  211. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8770','Gew�hrte Rabatte','A','','','8770');
  212. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8780','Gew�hrte Rabatte, 7% USt','A','','','8780');
  213. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8792','Gew�hrte Rabatte, 16% Ust','A','','','8792');
  214. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8800','Erl�se aus Anlagenverk�ufen','A','','','8800');
  215. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8801','Erl�se aus Anlagenverk�ufen 15%/16% USt (bei Buchverlust)','A','','','8801');
  216. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8810','Erl�se aus Anlagenverk�ufen 16% USt (bei Buchverlust)','A','','','8810');
  217. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8815','Erl�se aus Anlagenverk�ufen 15% USt (bei Buchverlust)','A','','','8815');
  218. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8820','Erl�se aus Anlagenverk�ufen 15%/16% USt (bei Buchgewinn)','A','','','8820');
  219. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8829','Erl�se aus Anlagenverk�ufen (bei Buchgewinn)','A','','','8829');
  220. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8830','Erl�se aus Anlagenverk�ufen 16% USt (bei Buchgewinn)','A','','','8830');
  221. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8835','Erl�se aus Anlagenverk�ufen 15% USt (bei Buchgewinn)','A','','','8835');
  222. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8900','Eigenverbrauch','A','','','8900');
  223. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8905','Entnahme Gegenst�nde ohne USt','A','','','8905');
  224. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8908','Entnahme von Gegenst�nde, 16% USt �1 Abs.1 Nr.2a UStG','A','','','8908');
  225. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8909','Entnahme von Gegenst�nde, 15% USt �1 Abs.1 Nr.2a UStG','A','','','8909');
  226. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8910','Entnahme von Gegenst�nde, 15%/16% USt �1 Abs.1 Nr.2a UStG','A','','','8910');
  227. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8915','Entnahme von Gegenst�nde, 7% USt �1 Abs.1 Nr.2a UStG','A','','','8915');
  228. 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');
  229. 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');
  230. 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');
  231. 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');
  232. 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');
  233. 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');
  234. 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');
  235. 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');
  236. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8950','Nicht steuerbare Ums�tze','A','','','8950');
  237. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8955','Umsatzsteuerverg�tungen','A','','','8955');
  238. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8960','Bestandsver�nd. - unfertige Erzeugnisse','A','','','8960');
  239. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8970','Bestandsver�nd. - unfertige Leistungen','A','','','8970');
  240. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8975','Bestandsver�nd. - in Ausf�hrung befindliche Bauauftr�ge','A','','','8975');
  241. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8977','Bestandsver�nd. - in Arbeit befindliche Auftr�ge','A','','','8977');
  242. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8980','Bestandsver�nd. - fertige Erzeugnisse','A','','','8980');
  243. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8990','Bestandsver�nd. - andere aktivierte Eigenleistungen','A','','','8990');
  244. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9000','Saldenvortr�ge Sachkonten','A','','','9000');
  245. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9008','Saldenvortr�ge Debitoren','A','','','9008');
  246. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9009','Saldenvortr�ge Kreditoren','A','','','9009');
  247. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9100','Saldovortragskonto der Statistikkonten','A','','','9100');
  248. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1800','Privatentn. allg. (Privat Vollhafter / Einzelunternehmer)','A','Q','','1800');
  249. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2000','Au�erordentliche Aufwendungen','A','A','','2000');
  250. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1600','Verb. aus Lief. und Leist. Lieferantengruppe 0','A','L','AP','1600');
  251. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3400','Wareneingang, 16% Vorsteuer','A','E','AP_amount','3400');
  252. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8400','Umsatzerl�se 16%','A','I','AR_amount:IC_sale','8400');
  253. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8840','Ertr�ge aus Kursdifferenzen','A','I','AR_amount:IC_sale:IC_income','8840');
  254. --
  255. insert into tax (chart_id,rate) values ((select id from chart where accno = '1571'),0.07);
  256. insert into tax (chart_id,rate) values ((select id from chart where accno = '1575'),0.16);
  257. insert into tax (chart_id,rate) values ((select id from chart where accno = '1576'),0.15);
  258. insert into tax (chart_id,rate) values ((select id from chart where accno = '1775'),0.16);
  259. insert into tax (chart_id,rate) values ((select id from chart where accno = '1776'),0.15);
  260. insert into tax (chart_id,rate) values ((select id from chart where accno = '3400'),0.16);
  261. insert into tax (chart_id,rate) values ((select id from chart where accno = '8400'),0.16);
  262. --
  263. INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '7140'));
  264. INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '8400'));
  265. INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '4700'));
  266. INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '8840'));
  267. INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '8840'));
  268. INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR:USD');
  269. INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
  270. --