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path: root/sql/coa/de/gifi/General.sql
blob: f29919611a2392911cd73a7fc7ad1e7e52421982 (plain)
  1. begin;
  2. -- Einfacher Kontoplan für Deutschland
  3. --
  4. INSERT INTO gifi (accno,description) VALUES ('A0', 'Anlagevermögen');
  5. INSERT INTO gifi (accno,description) VALUES ('A1-1', 'Warenbestand');
  6. INSERT INTO gifi (accno,description) VALUES ('A1-2', 'Forderungen');
  7. INSERT INTO gifi (accno,description) VALUES ('A1-3', 'Liquide Mittel');
  8. INSERT INTO gifi (accno,description) VALUES ('A1-4', 'Aktive Rechnungsabgrenzung');
  9. INSERT INTO gifi (accno,description) VALUES ('E', 'Erträge');
  10. INSERT INTO gifi (accno,description) VALUES ('K0', 'Wareneinsatz');
  11. INSERT INTO gifi (accno,description) VALUES ('K1', 'Personalkosten');
  12. INSERT INTO gifi (accno,description) VALUES ('K2', 'Raumkosten');
  13. INSERT INTO gifi (accno,description) VALUES ('K3', 'Sonstige Kosten');
  14. INSERT INTO gifi (accno,description) VALUES ('NA', 'Neutrale Aufwendungen');
  15. INSERT INTO gifi (accno,description) VALUES ('NE', 'Neutrale Erlöse');
  16. INSERT INTO gifi (accno,description) VALUES ('P0', 'Eigenkapital');
  17. INSERT INTO gifi (accno,description) VALUES ('P1', 'Rückstellungen');
  18. INSERT INTO gifi (accno,description) VALUES ('P2', 'Fremdkapital Langfristig');
  19. INSERT INTO gifi (accno,description) VALUES ('P3', 'Fremdkapital Kurzfristig');
  20. INSERT INTO gifi (accno,description) VALUES ('P4', 'Passive Rechnungsabgrenzung');
  21. commit;